Basic Guide to Compensation for Medical Expenses - Part 4 of 7

Transporting Injured or Ill Workers
The Director-General, mutual association or employer must pay the transport cost of ill or injured workers if the accident or illness necessitates transport to the hospital or doctor.
 
Based on Legislation in Section 72, of the Compensation for Occupational Injuries and Diseases Act

Basic Guide to Compensation for Medical Expenses - Part 3 of 7

Workers who are affected by occupational injuries and diseases are entitled to compensation

Basic Guide to Compensation for Medical Expenses - Part 2 of 7

Application
The Compensation for Occupational Injuries and Diseases Act applies to:

• all employers
• casual and full-time workers who, as a result of a workplace accident or work-related disease:

1. are injured, disabled, or killed
2. become ill

This excludes

• workers who are totally or partially disabled for less than 3 days
• domestic workers
• anyone receiving military training
• members of:

1. the South African National Defence Force
2. the South African Police Service

• any worker guilty of wilful misconduct, unless they are seriously disabled or killed
• anyone employed outside the RSA for 12 or more continuous months
• workers working mainly outside the RSA and only temporarily employed in the RSA

Basic Guide to Compensation for Medical Expenses - 1 of 7

All claims for occupational injuries and diseases must be supported by medical reports, directly linking the diagnosis of the injury or disease with the worker's accident/work.

Provisional Tax - Part 7 of 7

Communiques/Media Release archive

• Changes to the provisional tax process with effect from 28 June 2010 - Letter to taxpayers

Source: www.sars.gov.za/home.asp?pid=41115

Provisional Tax - Part 6 of 7

Which Forms to use?
SARS introduced changes with respect to provisional tax as of 2011, which affect the way in which provisional taxpayers file their IRP6 returns. With most provisional taxpayers making their submissions electronically, SARS no longer send out IRP6 returns to provisional taxpayers. You are required to request your IRP6 using one of the methods below:

• Register for SARS eFiling. The eFiling facility allows you to request your IRP6 return and make your submission and payments online, and ensures fast turnaround times for assessment and refund payments.
• If you are already an eFiler, simply add Provisional Tax to your profile so that you can access and file your IRP6 return online.
• Call the SARS Contact Centre on 0800 00 SARS (7277) to request an IRP6 return or find out more about the new Provisional Tax process.
•  Visit the SARS branch nearest you where our staff will help you to complete and submit your IRP6 electronically.

The third period's forms (once the first and second period are closed):

• IRP6(3) - Payment advice for additional provisional tax (English)
• IRP6(3) - Betalingsadvies vir addisionele voorlopige belasting (Afrikaans)

Remember, by making your submission on time, you can ensure a hassle-free, smooth submission.

Provisional Tax - Part 5 of 7

How to calculate Provisional Tax?
The amount of tax payable is determined on the estimated taxable income.

The First Period:

• Half of the total tax for the full year
• Less the employees tax deducted for this period (6 months)
• Less any allowable foreign tax credits for this period (6 months)

The Second Period:

• The total estimated tax for the full year
• Less the employees tax paid for the full year
• Less any allowable foreign tax credits for the full year
• Less the amount paid for the first period

The Third Period (voluntary):

• The total tax payable for the full year
• Less the employees tax paid for the full year
• Less any allowable foreign tax credits for the full year
• Less the amount paid for the 1st and 2nd provisional tax periods