ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426)
ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426) [2018] ZATC 6; 81 SATC 255 (13 December 2018)
The court held that the collective agreement entered into between the appellant and the union, although not binding on non-union employees under the Labour Relations Act, was voluntarily extended by the appellant to all non-management employees for reasons of commercial necessity and workplace harmony. There was no legal bar to this extension, and the retrospective payment of wage increases from 1 May backdated to 1 February was consistent with the statutory definition of 'monthly remuneration' as amounts paid or payable. The ETI Act expressly contemplates pro-rating remuneration for employee…
Source excerpt
- Employment Tax Incentive
- Sectoral Determination
- Collective Agreement Extension
- Minimum Wage Compliance
- Penalties And Interest
- Remuneration Calculation