South Africa Case Law

National Union of Metalworkers of South Africa and Others v Migromega (Pty) Ltd (JS779/15)

National Union of Metalworkers of South Africa and Others v Migromega (Pty) Ltd (JS779/15) [2018] ZALCJHB 171; (2018) 39 ILJ 2048 (LC) (8 May 2018)

Court

Labour Court Johannesburg

Case number

JS779/15

Judge

Lagrange

The Labour Court held it lacked jurisdiction over a R1.5 million ex gratia payment claim against a holding company because the dispute did not concern a contract of employment.

• Jurisdiction Of Labour Court
• Contract Of Employment
• Ex Gratia Payments
• Prescription Of Claims
• Labour-court-jurisdiction
• Contract-of-employment

Road Accident Fund v Bee (A07/16)

Road Accident Fund v Bee (A07/16) [2016] ZAWCHC 122 (20 September 2016)

Court

Western Cape High Court, Cape Town

Case number

A07/16

Judges

Nuku, Hlophe, Steyn

The court held that the respondent failed to establish that this was an appropriate case to quantify his personal loss of earnings by reference to the loss of income suffered by BPW. The evidence did not show that the fortunes of BPW were inextricably bound to the respondent's well-being or that his work performance directly impacted BPW's profitability. The respondent continued to receive payments equivalent to his brother's, based on their equal member interests, regardless of his reduced capacity. The court found no legal basis to exclude these payments as ex gratia or to award damages for…

Source excerpt

• Quantification Of Damages
• Loss Of Earning Capacity
• Close Corporation Member Loss
• Ex Gratia Payments
• Early Retirement
• Application Of Rudman Principle

Stevens v Commissioner for South African Revenue Service (641/05)

Stevens v Commissioner for South African Revenue Service (641/05) [2006] ZASCA 117; [2007] 3 All SA 229 (SCA); 2007 (2) SA 554 (SCA); 69 SATC 1 (28 November 2006)

Court

Supreme Court of Appeal

Case number

641/05

Judges

Howie, Mthiyane, Brand, Maya, Combrinck

The Supreme Court of Appeal held that the ex gratia payment received by the appellant was made to employees (or ex-employees or the estate of a deceased employee) who had enjoyed a benefit directly linked to their employment and had lost that benefit due to the special dividend declaration. The board's decision to make the payment was motivated by the same quality of service that led to the grant of the option in the first place. The payment was made as employer to employee, and the employment relationship remained the dominant causative factor. Therefore, the payment constituted 'gross incom…

Source excerpt

• Income Tax Act
• Gross Income Definition
• Ex Gratia Payments
• Employment Benefits