Chapter 1. Introduction
1.1 Scope of the Legislation and Regulations
This workbook focuses on the changes to employment-related tax and labour legislation, as well as on related administration requirements that are issued as regulations, notices, or specification documents.
The following Acts, Bills, Regulations, Notices, and specification documents are discussed in this workbook.
Amendment Bills
The Two-pot Retirement System amendment Bills were issued on 9 June 2023.
1. Revised 2023 Draft Revenue Laws Amendment Bill
2. Draft Revenue Administration and Pension Laws Amendment Bill.
The following Tax amendment Bills were issued on 31 July 2023.
1. Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill [Rates Bill]
This Bill confirms the tax tables, rebates and threshold changes proposed in the 2023 Budget.
2. Draft Taxation Laws Amendment Bill [TLAB]
This Bill deals with the substantive changes to the Income Tax Act proposed in the 2023 budget.
3. Draft Tax Administration Laws Amendment Bill [TALAB]
This Bill deals with the administration-related changes proposed in the 2023 budget to the various Acts that are administered by SARS.
The following Labour Law Amendment Acts were promulgated in April 2023, but have not yet been made effective:
1. Compensation for Occupational Injuries and Diseases Amendment Act [COID Amendment Act]
2. Employment Equity Amendment Act [EE Amendment Act].
Regulations and Notices
1. Gazette No. 44702 Compensation Fund regulation issued on 15 June 2021.
Specifies minimum assessment amounts but it is unsigned, undated, and with no effective date.
Specifications
1. SARS PAYE BRS (Business Requirements Specification) version 22.1.2 issued on 4 August 2023.
Specifies the tax certificate fields, formats, and validation rules that payrolls must obey for 2023/24.
Terminology
A reference to ‘he’ or ‘his’ includes ‘she’ or ‘her’ in the case of a female taxpayer, and ‘it’ or ‘its’ in the case of a taxpayer other than an individual and is not intended to be discriminatory. The following abbreviations might be used in this workbook –
• ITA Income Tax Act
• TLAA Taxation Laws Amendment Act
• TALAA Tax Administration Laws Amendment Act
• SDLA Skills Development Levies Act
• UICA Unemployment Insurance Contributions Act
• ETIA Employment Tax Incentive Act
• BCEA Basic Conditions of Employment Act
• LRA Labour Relations Act
• EEA Employment Equity Act
• UIA Unemployment Insurance Act
• COIDA Compensation for Occupational Injuries and Diseases Act
• PAGSA Payroll Authors Group of South Africa