LSRC & Associates v Blom (J1907/2010)
LSRC & Associates v Blom (J1907/2010) [2011] ZALCJHB 39; (2011) 32 ILJ 2685 (LC) (11 April 2011)
The court found that the settlement agreement, made an arbitration award by the CCMA, is enforceable as if it were an order of the Labour Court. The applicant did not challenge the validity of the award and thus its terms are binding. The Labour Court cannot determine the parties' tax obligations arising from the settlement agreement, as such matters fall under the jurisdiction of SARS and are regulated by the Income Tax Act. The statutory obligation to deduct tax from remuneration cannot be overridden by the terms of a settlement agreement. The distinction between employee and independent co…
Source excerpt
- Settlement Agreement Enforcement
- Ccma Award
- Employee Vs Independent Contractor
- Income Tax Liability
- Remuneration Definition