Cluver Markotter

employee

Employee share incentive schemes – Income tax implications by Stacy-Lee Dennis

INTRODUCTION It is important for taxpayers who claim deductions in respect of contributions to share incentive arrangements for employees, particularly where trusts are involved, to consider the potential impact of Commissioner for The South African Revenue Service v Spur Group (Pty) Ltd (the Spur Case). Section 95(1)(c) of the Companies Act 71 of 2008 (“Companies …

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Do Employees Have a Right to a Pre-Suspension Hearing? by Wasseem Hussain Goolam

The recent Constitutional Court judgment in Allan Long v South African Breweries (CCT61/18) [2019] ZACC 7 (19 February 2019) provides clarity on the law relating to the suspension of an employee. Mr Long was employed by South African Breweries (“SAB”), as a district manager. SAB informed him about certain irregularities concerning the vehicle fleet under …

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Can I still make a case of unfair labour practice if I have settled?

In this article we will discuss whether, in the face of an agreement between an employer and an employee in terms of which an employee accepts a demotion to a lower position, the employee is nevertheless entitled to refer an unfair labour practice dispute concerning this demotion to the CCMA. The facts in Builders Warehouse …

Can I still make a case of unfair labour practice if I have settled? Read More »

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