 Payroll is often seen as merely a processing function. Christelle Helling, Executive Committee Member at the South African Payroll Association (SAPA), says payroll affects every aspect of the business, from the morale of its employees to its reputation. Boost employee morale Helling says people come to work for their salaries and inconsistent or late salary payments not only affects their livelihood but has a ripple effect on morale at the workplace. “If payroll misses one of its deadlines, it could mean that staff don’t have funeral cover, medical aid, or a contribution towards a medical fund that they’re relying on for their old age. This has a drastic and immediate impact on the morale of staff and it’s a responsibility that rests solely on payroll’s shoulders,” says Helling. A watchdog for businesses The payroll department is the watchdog of the company. Payroll professionals are the ones who must continuously stay up to date with tax and legislation changes as well as ensure that these changes are implemented throughout the business. “Whether a change in policy or legislation results in a benefit percentage change or behind-the-scenes administrative compliance changes, payroll needs to lead the way with change management for the rest of the business. Payroll needs to align itself with Human Resources’, the business’ and the government’s requirements to make sure everyone sticks to the rules,” says Helling. Spearhead the uptake of technology The payroll departments of industry-leading companies are often the first to adopt digital tools such as new ticketing systems or moving to centralised shared services. “My payroll department launched a ticketing system that enables employees to launch queries and ask for assistance on the fly from their mobile phones. We’ve also automated reporting to free up resources and we use business analytics to drive decision-making. As the people who report on the bottom line, other departments look to payroll to take the lead when it comes to implementing future-focused processes and systems,” says Helling. A haven for people People are often worried about approaching a payroll professional with questions about their salaries, benefits or deductions. Being welcoming to questions about the most important aspect of people’s lives – their livelihood – is what makes a good payroll department. “Knowing a person’s take-home salary isn’t exactly a conversation starter. Payroll professionals know it can be daunting to approach someone with salary-related questions. One of the most important but unseen roles of payroll is to be a friendly, accommodating and empathetic face that welcomes queries. A good payroll professional will reassure a person that their questions are valid and important,” says Helling. A barometer of the way a company does business The payroll department is often a very good barometer of how companies treat their employees, says Helling. “If a company reliably pays employees every month, it says something about how they value their staff. If payroll is disciplined, it will filter into other departments. How a payroll department works tells you a lot about how a company works,” concludes Helling. ENDS MEDIA CONTACT: Rosa-Mari Le Roux, 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association
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 Hardly a week goes by without a company announcing that it is forced to let some of its staff go, adding them to the growing number of unemployed people in South Africa.
Companies must ensure that this traumatic experience is not exacerbated with hiccups, delays, errors or complications with the process and the calculation of severance payments. Follow the right procedures Arlene Leggat, president of the South African Payroll Association, says the procedure for retrenchment is clearly set out in the Labour Relations Act. The Basic Conditions of Employment Act also provides clear guidance on what has to be included when calculating the severance package. The first step is to consult with employees as soon as the company contemplates a reduction of staff through retrenchments. However, in many instances the unions feel that as soon as the company starts consulting, they are not “contemplating” anymore, and that they have already made the decision to let people go. Leggat says companies on the other hand are not too optimistic about these consultations. The unions simply want to keep all the jobs without finding a solution. “There is often little understanding that if something is not done, everyone can lose their jobs.” Communicate openly Once the decision to continue with staff reductions has been made, employees must be provided with information relating to the reason for the retrenchments, what alternatives were on the table, why they were not chosen, and what the company is offering those employees who will be let go. This offering includes the severance package, but it can also include assistance with the updating of curriculum vitae’s, how and where to look for new employment and how to navigate and use social media. “Pay them as per the agreement and make sure all the tax directives are done. The approach must be that the company is not going to make this hard for anyone in any way.” Leggat explains that employees are entitled to notice, leave, bonus and severance pay. Years of service The act provides that an employee must pay an employee at least one week for every year of completed continues service. “It is extremely important to make sure that if the company is acquired by another firm that your contract of employment states that your years of service prior to the take-over will be taken into account.” There is generally an agreement that the new company will not retrench people for at least one or two years – but once that time comes there will be retrenchments, warns Leggat. People then find they only have one or two years of completed continuous service. The severance pay In order to calculate the value of that one week (it could be more, but it may not be less than one week) the employer must include the employee’s salary or wage, average overtime, shift and standby allowances, as well as travel allowances and commissions. It must also include the employer’s contribution to benefit schemes such as death, funeral, retirement and medical aid contributions. “The process does not have to be acrimonious. Engage in a genuinely consultative and transparent manner to find solutions that will work for everyone. It is possible,” says Leggat. ENDS MEDIA CONTACT: Rosa-Mari Le Roux , 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association  Employers who feel they cannot afford to pay their workers the national minimum wage should not simply sit back and pay what they can afford.
They have to apply for an exemption with the Department of Labour through the National Minimum Wage online service, advises Jetro Malapane, executive committee member of the South African Payroll Association. The National Minimum Wage Act stipulates a minimum national rate of R20 per hour, or R3,500 per month, depending on the number of hours worked. The R20 an hour rate will be phased in slowly in the agriculture and domestic work sectors, with workers earning R18 and R15 per hour respectively. The maximum discount in terms of an exemption will be 10% of the hourly rate. Malapane says the department has given the assurance that their systems are up and running and that the exemption process is live, meaning employers can expect quick turnaround times. Exemption applications The department has received 385 exemption applications since the introduction of the minimum wage rates in January this year. Most of the entities who submitted applications were non-profit organisations and companies in the manufacturing sector. More than 240 exemptions were granted, 102 were declined and two were revoked because of fraud and misrepresentation of the exemption. The remainder of the applications are still in the audit process. In terms of the process a business must provide the department with the income statement of the past two years and the forecast for the current year, balance sheets, the number of employees, their working hours and wage information. The company must be able to proof that it consulted with the union representatives or affected workers if there is no union. According to Malapane a company may apply the reduced rates only from the date the exemption was granted. The exemption will be applicable for the next 12 months, and employers will have to re-apply on an annual basis. Focus on compliance “My advice is to focus on compliance. If there are any uncertainties or if there is any need for more clarity on issues, it is best to approach the department timeously.” He warns that the exemption can be revoked during the exemption period if there is evidence that the employer has given false information, or that the company’s financial position has changed in the course of the year. A trade union representative or an employee may approach the department with information that may cause the exemption to be revoked. The impact Concerns have been raised about the impact of a minimum wage on South Africa’s already dire unemployment situation. “An employer who cannot afford to pay the prescribed rate obviously may reduce employees which will affect the unemployment rate,” acknowledges Malapane. However, he refers to the partnership between the Department of Labour and Productivity SA to assist companies who are facing challenges. A company with more than 50 employees can approach Productivity SA to assess problem areas, develop strategies to better market the company, improve operations and to formulate financial plans. It can provide employees training on basic business principles, operations, and improved productivity. When the company is already in crisis it can assist with immediate actions to avert the closure of the business and job losses. ENDS MEDIA CONTACT: Rosa-Mari Le Roux , 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association  Working time including overtime is regulated by the Basic Conditions of Employment Act, but many workers are not familiar with the technicalities of these laws and many employers do not adhere to the rules, says Arlene Leggat, President of the South African Payroll Association (SAPA).
One of the first things that employees should know is whether they can claim overtime according to the law. “The earnings threshold to be able to earn overtime is currently R205 433.30 per year. Companies aren’t legally required to pay overtime to employees who earn over this threshold. Overtime compensation also doesn’t apply to senior management, employees engaged as sales staff who travel to the premises of customers and regulate their own hours or employees who work less than 24 hours a month for an employer,” says Leggat. What if your employment contract says you can claim overtime? Leggat advises workers to fine-comb their employment contracts before they join a new company, as the wording in contracts that reference the Employment Act is often misleading. “Do not assume that you will be compensated for overtime if the contract says that you will be paid for the hours according to the Basic Conditions of Employment Act. If your earnings are over the threshold or you are exempt from overtime compensation due to your role, you might not be compensated,” says Leggat. In a 2010 lawsuit between packaging and paper group, Mondi, and its employees, Mondi argued that if employees were paid overtime and it pushed their salaries above the R205 433.30 per year earnings threshold, they weren’t obliged to pay overtime. Mondi lost the case and had to reimburse employees for the hours they worked. “People earning below the threshold aren’t high-income earners and unfortunately, the relationship between employees and employers regarding overtime often sways between beneficial towards workers and abusive,” says Leggat. Working extra hours: a double-edged sword Employees in the retail sector and food industry, for example, are often offered overtime shifts. According to the Employment Act, workers are not allowed to work more than 10 hours of overtime a week (collective agreement may increase this to 15 hours per week for up to 2 months a year) or more than 12 hours on any day. “While the law stipulates that workers aren’t allowed to work more than 10 hours overtime a week, they may be compelled to take on more work if they need the money. On one hand, employees benefit from the increased earning ability, but they need to make sure that they aren’t getting stuck in an abusive situation,” says Leggat. She concludes by saying that no employee can be forced to work unreasonable hours. “Most employment contracts imply that occasional overtime is expected as part of the role, but an employer can’t threaten you to work unreasonable hours. Reach out to the Department of Labour if you are working unfair hours or you are not being compensated for your extra work,” concludes Leggat ENDS MEDIA CONTACT: Rosa-Mari Le Roux, 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association  The increase in the tax return threshold
On the 6th of June this year, the head of SARS, Edward Kieswetter, announced that the threshold for submission of tax returns has been increased from R350 000 to R500 000. This means that if you earned less than R500 000 in the 2019 tax year, you do not have to file a tax return. This is however subject to certain conditions. What is important to know about the tax return threshold It seems that there is a lot of confusion under taxpayers about the tax return threshold. “Some taxpayers are under the wrong impression that if they earn less than R500 000, they don’t have to pay tax”, says Jetro Malapane, Executive Committee member of the South African Payroll Association. There is however a difference between the tax threshold and the tax return submission threshold. The tax threshold means that if you earn less than the tax threshold amount, you won’t have to pay tax. This amount for the 2019 tax year was R78 150. Conditions under which you still need to file a tax return
The importance of keeping your tax affairs up to date It is of great importance that taxpayers keep their tax affairs up to date, even if they don’t have to file a return. Although SARS keeps track of which taxpayers don’t have to submit their returns, mistakes can still be made, so even if you do not submit, make sure you keep all your records just in case. Outstanding tax returns can have a negative impact in the following cases: When selling a property, SARS will verify whether your tax obligations have been met. If this is not the case, the process can be delayed significantly, and SARS can also recoup your outstanding debt from the proceeds of the sale. Your tax affairs must also be up to date if you are planning on financial emigration. You need a financial emigration tax clearance certificate from SARS before you can receive clearance from the Reserve Bank to move your retirement annuities or other funds out of the country. Important dates to remember Tax season for taxpayers using e-filing opened on the 1st of July and will close on the 4th of December. For taxpayers filing their returns at branches, it opens on the 1st of August and closed on the 31st of October. Taxpayers should make sure that they keep to the deadlines, or they could face penalties and interest. ENDS MEDIA CONTACT: Rosa-Mari Le Roux, 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association  A Travel allowance should only be granted to employees who travel for business purposes and it is granted to finance a portion of an employee’s business travel cost.
Many payroll professionals, however, struggle to come to grips with the South African Revenue Service’s (SARS) travel allowance reporting /declaration, and employees feel the pinch at assessment for not maintaining accurate records of their business travels, says Sumeshan Nair, Executive Committee Member at the South African Payroll Association (SAPA). Travel allowance versus Reimbursive travel A fixed travel allowance and /or company petrol card should only be issued to employees who are required to do substantial business travel. It is recommended that companies assess travel allowances issued to employees on an annual basis to ensure that the allowance paid is in line with business kilometers traveled. There are various factors which influence this calculation and employers are advised to consult SARS guidelines in this regard. Should the business travel be incidental then companies should use the Reimbursive travel option. “While travel allowance is reported against the IRP5 code 3701, Reimbursive travel is reported against IRP5 code 3703 if reimbursements are below the SARS recommended rate and IRP5 code 3702 codes if reimbursements are made at a rate higher than the SARS recommended rate. Note, only the portion above the SARS recommended rate should be allocated against IRP5 code 3702. Reporting travel allowance and reimbursements correctly to SARS is crucial as it could have a negative impact on employees and result in employees having to pay into SARS on assessment,” says Nair. “Companies have the ability to tax a certain portion of the travel allowance paid to employees, a process which is facilitated by most payroll systems. Most employers choose to tax 80% of the travel allowance paid to employees as a precaution and in the best interests of both the company and the employee” says Nair. Requirements to claim deductions Employees need to meet a number of requirements in order to claim travel allowance deduction from SARS. Some of these requirements include maintaining a log book, recording the total distance travelled for business and personal use and proof of travel expenses should be retained. On assessment employees can claim against costs related to wear and tear of their vehicle, maintenance and repairs, vehicle license costs, insurance costs, and finance charges. “It is important to note that an employee cannot claim travel allowance deductions if they are using a company car for business purposes. Travel between an employee’s home and place of work is regarded as private travel, for which they also cannot claim travel expenses from SARS,” says Nair. Nair advises that it is not an employer’s responsibility to ensure an employee maintains their log book but rather it is in the best interest of everyone who receives a travel allowance to do so, should they want to claim deductions for business travel expenses on their income tax assessment. “Employees need to keep their logbooks up to date and ensure their submissions to SARS are 100% factual. SARS has a log book template available on their website which is available to all. I recommend employees download this for use as it indicates all details required by SARS for the purpose of claiming a deduction. Employees should keep this on hand at all times so that they get into the habit of updating it as they travel for business. Without a logbook, employees will not be able to claim any deductions and results in employees being required to pay in to SARS on assessment,” concludes Nair. ENDS MEDIA CONTACT: Rosa-Mari Le Roux, 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association  With June 16 marking the commemoration of National Youth Day in South Africa and youth unemployment now at the top of the national agenda, the South African Payroll Association (SAPA) wants to appeal to learners and recent graduates to explore a career in payroll.
Jetro Malapane, Executive Committee member of the SAPA, says that the while payroll industry is often seen as undesirable for young people, the role of payroll professionals today differs greatly from the past. “When people think of the payroll department, they picture a group of greying people who sit in dimly lit spaces and do data capturing all day. This couldn’t be further from the truth. It is a complex and rewarding job, making it a solid option for graduates,” says Malapane. What does a payroll professional do? Payroll professionals are specialists within companies and they serve a function that assists both the Human Resources department and the finance department. They keep track of employee information using accounting, databases, spreadsheets, and software programmes. “Payroll professionals need to have mathematics at a matric level. While this is not a standard requirement, some people enter the workforce and become payroll administrators upon completing their Human Resources Management and Financial Accounting qualifications as graduates, others go on to earn diplomas and certificates in payroll administration offered by different colleges and institutions in South Africa, such as Accsys, SAGE and Payroll Education College in Johannesburg with, The Da Vinci Institute now offering a BCom degree majoring in payroll,” says Malapane. The responsibilities of a new payroll administrator will differ greatly from someone who has specialised in the field and worked in the industry for a number of years. Payroll professionals also register with the South African Payroll Association to become Certified Payroll Practitioners which is recognised by SAQA, the designation range from Certified Payroll Technician (Administrator/Specialist), Certified Payroll Administrator Practitioner (Senior Administrator/Specialist) and Certified Payroll Practitioner (Manager). “Some payroll professionals go on to manage teams while others specialise in compensation and employee benefits as Rewards Professionals and tax specialists. Everything from understanding HR and finance principles to the Basic Conditions of Employment Act, Labour Relations Act and Employment Tax Laws become crucial. Companies rely on payroll professionals to stay on top of statutory change updates and guide them so that they are compliant,” says Malapane. Employment that speaks to the youth’s needs Employer branding firm Universum SA recently published its annual ranking survey to reveal the country’s ‘Most Attractive Employers 2019’. Over 45,000 students and close to 23,000 working professionals participated in the survey to share their opinions and views on career goals and ideal employers. The survey revealed that both students and working professionals prioritise security and stability from employers. “The current economic climate is tough, but payroll professionals are something that virtually every business needs. As an eager and ambitious payroll professional, you can find a solid company and get the job security that you need in the payroll department,” says Malapane. Malapane concludes by encouraging young payroll professionals to become a member of the SAPA. “The website is jam-packed with information about careers in payroll, the payroll industry, and statutory updates that will keep you on top of relevant developments in the industry. I become a member in 2011 and I have never looked back. Being a SAPA member can help you grow in this fascinating industry,” concludes Malapane. ENDS MEDIA CONTACT: Rosa-Mari Le Roux, 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association  What is the Unemployment Insurance Fund and how does it work?
The Unemployment Insurance Fund is a fund to which employees and employers contribute on a monthly basis. The employee contributes 1% of their gross salary and the employer also contributes 1% of each employees’ salary. The fund is there to provide temporary financial relief to employees who find themselves without a job. This applies to all employees except for the following:
“Employees can claim up to 60% of their previous earnings but this is limited to a maximum amount of R14 872.Another great benefit is that expectant mothers who work for companies that don’t offer paid maternity leave can claim UIF benefits for four months,” says Jetro Malapane from the South African Payroll Association. After changes have been made to the Act, benefits for 10 days unpaid parental leave (for new fathers or a parent of an adopted child) can also be claimed. Beneficiaries of a deceased spouse or parent are also allowed to claim benefits, subject to certain conditions. What are the most important things employees need to know about UIF? Employees need to ensure that the correct amount is being deducted from their salaries, so it is a good idea to calculate the 1% of your gross salary and making sure it agrees to the amount on your pay slip. Employees earning higher salaries (above the threshold of R14 872 per month or R178 464 annually) need to check that the maximum contribution of R148.72 is being deducted from their salary. The Unemployment Insurance Benefit pays the first 238 days at a rate between 38 – 60% and then from 239 to 365 days at a flat rate of 20%. It is important to know that if you resigned from you position you can not claim UIF benefits. “Whenever you leave a position, it is of high importance that you obtain your UI 19 form from your employer, whether you will be able to claim or not, as the Department of Labour need to keep track of your contributions and claims, “according to Jetro. The bill allows employees to apply for maternity leave benefits eight weeks before delivery and up to 12 months after birth, on a flat rate for maternity benefits (66% of a woman's salary). It also allows women who have lost their child in the last trimester qualify for maternity benefits and provide that a contributor (Male or Female) is entitled to illness benefits if the days of illness are seven days. Another change to take note of is that the period you can claim benefits for has been extended from 6 months to 12 months. As well as providing for extension of benefits to those previously excluded i.e. Learner ships, Foreign Nationals and Civil Servants. What are the responsibilities of employers regarding UIF Employers need to familiarise themselves with the changes made to the Unemployment Insurance Act, namely the amendments made by Labour Laws Amendment Act 10 of 2018. It is of great importance that employers calculate the contributions from themselves and the employees correctly. They should make sure that they are 100% compliant with the rules of UIF, in order to make sure that when the time comes employees will be able to claim their benefits when and if the time comes. Declarations and payments must be made on the 7th of every month, or the last Friday before the 7th if it falls on a weekend. ENDS MEDIA CONTACT: Rosa-Mari Le Roux, 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association  Co-authored by: Christelle Helling, Exco of the South African Payroll Association
Nelson Mandela once said: “Education is the most powerful weapon which you can use to change the world.” For South African companies who have the available resources, there is a great initiative from the government which will allow companies to help employees and their families gain an education. Education should never be limited to just the rich and powerful. We need to empower a whole generation by giving them the education they need to better their lives. How company-sponsored bursaries work For a bursary or scholarship to qualify as a bona-fide bursary or scholarship (which means it will be tax exempt for the employee), it needs to meet the following requirements:
If for example an employee has three school-going children, they can apply for three bursaries of R20 000 each, providing that this additional R60 000 does not push their annual salary over the R600 000 limit to comply with the rules. How companies should select employees for bursaries and scholarships Employers should have a robust policy in place before implementing company-sponsored bursaries. The policy must specify the requirements that should be met and should also be based on merit and need. Education as a human right means that governments have an obligation to protect, respect and fulfil the right to education. This initiative is a gesture from the government that it is willing to honour its statement that education is a basic human right. Implementation of company-sponsored bursaries and scholarships The changes resulting from the bursaries and scholarships will have to be internally driven. Consultants can be used during the first implementation phase but after that payroll and HR departments should take the responsibility to ensure that employees’ packages are correctly calculated and to have discussions with all qualifying employees where all the details are explained, and they are shown detailed examples to ensure they fully comprehend the benefits. Leaving a legacy Companies should also see this initiative as a way of investing in their own future. If a company helps employees by providing them and their families with an education, they are cultivating loyal employees. They are also creating a legacy where the employees and their children will now have a proper education and can work for and help improve the company. As Helling says: “This is a great initiative because change lies in our children and their education.” ENDS MEDIA CONTACT: Rosa-Mari Le Roux, 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association  The South African Labour Law allows employers leeway to pay their employees until the seventh day of the following month.
However, the majority of companies in South Africa have set a precedent by paying their employees by the 25th of the month, says Arlene Leggat, President of the South African Payroll Association (SAPA). The law The law stipulates that employers must pay their employees within seven days of the end of a pay period. If we take March, the pay period is 1 March to 31 March, therefore the employer legally has until 7 April to pay his employees. The precedent In South Africa there is a precedent to pay employees on the 25th of each month and in the light of that, people have organised to have their debit orders go off from the 26th of each month. “In effect it does not give payroll any leeway. If people are not paid on the 25th they can get into trouble because they may not have sufficient funds to honour their debit orders.” Although employers are not legally obliged to pay their employees on the 25th of each month they have created an expectation that they will. “Companies are now obliged to meet the expectation that has been created. You really have to pay your employees at the 25th of each month, because people have so much dependent on it.” Financial distress South African companies have been suffering financial difficulties because of the lack of economic growth. Cash flow problems have led to some being unable to pay their staff on time. “It does happen more often than we want to believe, and it does happen to a lot of smaller companies. I do not understand why, but for some reason people think they can delay payment to small businesses, and they can’t.” Any debtor who delays payment to a small company is putting their employees at risk. Late payment It is extremely rare to have an entire company’s payroll being paid late. “You may find that one or two people are being paid late because their paperwork did not arrive on time,” says Leggat. Payroll administrators may not have been alerted to a new employee on time, and the paperwork is not done timeously. This happens quite often, she Leggat. Habitual late payer Employees who find their employer habitually pays a day or two late, find themselves in a difficult position. The company is not breaking the law, because they have the seven-day leeway. However, employees should use their employee forums, employee representatives or unions to take the matter up with the human resource department or even management. The employee has very little recourse if they are not paid “on time”, as long as they are paid by the 7th of the next month. “My recommendation to all employees is to ensure that their debit orders go off at the first of the next month. That gives everybody a little bit of time when payment is a day or two late.” ENDS MEDIA CONTACT: Rosa-Mari Le Roux , 060 995 6277, rosa-mari@thatpoint.co.za, www.atthatpoint.co.za For more information on SAPA please visit: Website: http://www.sapayroll.co.za/ Twitter: @SAPayroll LinkedIn: The South African Payroll Association |
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