People
The employee register. This is the record an inspector asks for, so it is also the record that has to be right.
- Active employees
- 9
- Monthly payroll
- P123,818.28
- Missing TIN
- 9
- Hourly / casual
- 0
Basic salary only, excluding commission and allowances
Payroll still runs, but BURS filings will show a gap
Employee register
s.210 — available for inspection on demand. Fields not captured export as MISSING rather than blank, so a gap is visible to the officer reading it.
| Name | Employee no. | Job title | Joined | Basis | Basic | Gross YTD | PAYE YTD | TIN |
|---|---|---|---|---|---|---|---|---|
| Moganetsi Tladi | OS-001 | Not recorded | MONTHLY | P9,112.03 | P19,591.03 | P1,028.81 | Missing | |
| Tristyn Fransche | OS-002 | Not recorded | MONTHLY | P8,127.09 | P16,254.18 | P581.76 | Missing | |
| Oteng (Ftown) | OS-003 | Not recorded | MONTHLY | P5,082.00 | P10,164.00 | P108.20 | Missing | |
| Gaofengwe Wetshootsile (Wafa) | OS-004 | Not recorded | MONTHLY | P6,582.40 | P13,664.80 | P283.30 | Missing | |
| Mpho Kofa | OS-005 | Not recorded | MONTHLY | P7,986.00 | P15,972.00 | P546.50 | Missing | |
| Tumelo Mpolokang | OS-006 | Not recorded | MONTHLY | P4,400.00 | P10,100.00 | P105.00 | Missing | |
| Tokelo Mokute | OS-007 | Not recorded | MONTHLY | P5,000.00 | P11,200.00 | P160.00 | Missing | |
| Francesco Manis | M00338606 | Director | 2017-11-01 | MONTHLY | P38,764.38 | P126,058.33 | P28,674.39 | Missing |
| Dusan Stevanovic | OS-009 | Not recorded | MONTHLY | P38,764.38 | P126,058.33 | P28,674.39 | Missing |
Contractor presumption (s.151)
Any ONE of these factors presumes employment, not contracting. Audit every consultant and freelancer against them.
- 1.Manner or hours of work are subject to the principal's control or direction
- 2.The work forms an integral part of the organisation
- 3.Averaged 40+ hours a month for 3+ months for that one principal
- 4.The person is economically dependent on the principal
- 5.The principal supplies the tools or equipment
- 6.The person works only for that one principal
Casual and probation limits
Two rules that convert people automatically if left unmanaged.
- Casual conversion (s.153)
- A casual averaging more than 22.5 hours a month over 12 months is deemed employed on an indefinite basis. The register must be kept 2 years after the last entry.
- Probation (s.155)
- Capped at 6 months. Must be reasonable, proportionate, and disclosed in writing before the contract starts. If the employer fails to confirm or reject by the deadline, the appointment is automatically deemed confirmed.