Revision of the Tax Rates

An additional Personal Income Tax band of 35% for monthly income in excess of GHS10,000 was introduced during the Mid-year Budget Statement and came into effect 01 August 2018.

Following feedback from the public after the implementation of the new tax band, Government concluded that some relief from this tax measure is justified. Accordingly, Government reviewed this band to impact monthly income above GHS20,000 at a rate of 30%.  The Income Tax Amendment (No. 2) Act, 2018 (Act 979) has since been amended to revise the rates for the taxation of income of resident individuals.

The Income Tax Rates came into effect on 1 January 2019.

The flat rate tax applicable to income derived by non-resident individuals from Ghana remains at 25%.


Contact our legislation team at if you require any additional information.

© 2019 CRS Technologies (Pty)Ltd. All Rights Reserved.

COID ROE Deadline extended

The Department of Labour has announced that the 2018/2019 ROE deadline has been extended to 31 May 2019. Submissions will open 1 April 2019.

The Compensation for Occupational Injuries and Diseases Act No 130 of 1993 (COIDA) provides for compensation for disablement caused by occupational injuries or diseases sustained or contracted by employees during the course of their employment, or for death resulting from such injuries or diseases.

Contact our legislation team at if you require any additional information.
© 2019 CRS Technologies (Pty)Ltd. All Rights Reserved.

Election Day is scheduled for 8 May 2019, don’t forget to update your payroll calendars.

2019 is predicted to be a monumental year for South African businesses, challenged by the need to grow the economy and called upon to contribute meaningfully towards job creation – especially the youth.

2019 has an added dimension of importance for local business owners. They need to be aware that 8 May 2019 has been scheduled and officially recognised as the day the country goes to the polls.

This was declared and published in the Government Gazette 42250, Proclamation No. 8 of 2019, dated 26 February 2019.

What does this mean for employers? Well, those employers making use of leave calendars on their Payroll systems should update the calendar by adding 8 May 2019 as a public holiday.

Otherwise they may end up being taken by surprise and that will not be good for business!

As always we are here to help… contact our legislation team at if you require any additional information.

Importance of the Health and safety officer

The importance of the health and safety officer is to fulfill a critical function to the success of the modern organisation. As the name suggests, the person is there to promote health and safety inside a business. But what does this exactly entail?

In conjunction with department managers, the health and safety officer will normally write safety procedures, enforce them, do occupational health and safety training, monitor and manage the safety system, keep records and tool registers, and do inspections, amongst other duties. As with many other roles at a business, the person can be an internal appointment or outsourced to external consultants.

However, it does not have to be an either or scenario. Even where larger companies have internal safety specialists, they use external consultants given how the broad level of knowledge required in health and safety is significant.

There is also still some confusion as to the differences between a safety officer and a safety representative.

The former is an appointment made by the employer to facilitate their health and safety standards. There is no obligation in law to do so, but it is highly recommended. The latter is a statutory appointment. The employer is therefore obliged to do so because of statute. This person is effectively the representative of the workforce in respect of matters of health and safety.

For a company to create an enabling environment for the health and safety officer, it needs to understand its obligations in terms of health and safety both from legal and moral perspectives. There also needs to be a strategy that deals with health and safety as well as defining the role of the health and safety officer.

When accidents occur, the employer is subject to the ‘reasonable man test’. The question is asked, “What would a reasonable man do in ensuring health and safety in a given situation?”

If the employer fails such a test, there are prescribed penalties. In a case where negligence is uncovered, this may be construed as criminal negligence and criminal prosecution of the employer and responsible employees could follow.

In South Africa, particularly in the industrial, construction, and mining sectors, a culture of health and safety has been embraced to a large extent. Unfortunately, the role of health and safety is still neglected in many smaller office and technology businesses where there is a lack of awareness of statutory requirements, consequent to the environment being perceived as being ‘safe’.

Companies must therefore carefully review the health and safety procedures they have and identify where there are still gaps to fill. This is where the health and safety officer becomes a critical asset in this dynamic new business environment.