Results 1 to 4 of 4

Thread: COIDA - who is an employee?

  1. #1
    Silver Member Christel's Avatar
    Join Date
    Feb 2012
    Location
    Port Elizabeth
    Posts
    351
    Thanks
    56
    Thanked 92 Times in 66 Posts

    COIDA - who is an employee?

    Hi all,
    I have a question : "who is an employee" w.r.t the COIDA act for RoE?

    90% of my clients are farmers. And on many of the payrolls we put thru a salary mainly for the tax benefit (monthly PAYE) of the director/partner/wife/children.
    Per the attachment - this is an extract from the COIDA forms - do I exclude all "sole owners or partners in a farming operation"?

    If they are directly involved in the running of the farm, i.e. the wife do the admin/bookkeeping, then I would include her salary? But if she earns a salary just for the tax benefit (i.e. PAYE monthly) then I can exclude the salary in total?

    Click image for larger version. 

Name:	who is an employee - coida.jpg 
Views:	87 
Size:	32.3 KB 
ID:	7072

    Thanks.
    always fear when Christel is near....

  2. #2
    Site Caretaker Dave A's Avatar
    Join Date
    May 2006
    Location
    Durban, South Africa
    Posts
    22,047
    Thanks
    3,182
    Thanked 2,585 Times in 2,180 Posts
    Blog Entries
    12
    Quote Originally Posted by Christel View Post
    If they are directly involved in the running of the farm, i.e. the wife do the admin/bookkeeping, then I would include her salary?
    The question to answer is whether the wife is a partner in the business.

  3. #3
    Silver Member Christel's Avatar
    Join Date
    Feb 2012
    Location
    Port Elizabeth
    Posts
    351
    Thanks
    56
    Thanked 92 Times in 66 Posts
    Ok, if the wife is not a partner (director/trustee) etc, then I will take her into account...
    But what about the farmer... the director/trustee/partner... if he actually works on the farm, must his salary still be excluded? And if he purely gets a salary for the tax benefit, can I exclude him in total?

    thanks
    always fear when Christel is near....

  4. #4
    Site Caretaker Dave A's Avatar
    Join Date
    May 2006
    Location
    Durban, South Africa
    Posts
    22,047
    Thanks
    3,182
    Thanked 2,585 Times in 2,180 Posts
    Blog Entries
    12
    With reference to directors - a director is an employee for the purposes of COIDA. The exclusion applies to owners in an unincorporated business entity.

    In essence, if the business is a juristic person, everyone on the payroll is an employee.

Similar Threads

  1. Late registration for COIDA
    By Monlou in forum Labour Relations and Legislation Forum
    Replies: 1
    Last Post: 12-Apr-17, 07:30 AM
  2. Value of Vehicle used by employee
    By Mike C in forum Tax Forum
    Replies: 1
    Last Post: 11-Mar-14, 08:47 AM
  3. [Question] Return of Earnings (WCC/ COIDA)
    By Christel in forum General Regulatory Compliance Forum
    Replies: 101
    Last Post: 14-Sep-12, 08:55 PM
  4. [Question] Sick employee
    By IMGREG in forum Labour Relations and Legislation Forum
    Replies: 5
    Last Post: 07-May-11, 02:37 PM

Did you like this article? Share it with your favourite social network.

Did you like this article? Share it with your favourite social network.

Posting Permissions

  • You may not post new threads
  • You may not post replies
  • You may not post attachments
  • You may not edit your posts
  •