Hi Estelle Geldenhuys,

The default selections base the selections on the IRP5 code used. Users are responsible for ensuring that earnings inclusions and exclusions are correctly configured and applied within the system.

The Department of Employment and Labour has published Gazette No 52558 providing guidance on how earnings must be calculated and reported on the Return of Earnings (ROE).

An employer shall include the following earning types with employees’ earnings (salary/wages):

• 13ᵗʰ cheque

• Service bonus

• Holiday bonus/pay/Christmas bonus

• Housing allowance/subsidy allowance

• Acting allowance

• Attendance allowance

• Overtime allowance

• Commission

• Danger allowance

• Grazing allowance

• Production bonus

• Public holiday allowance

• Rural allowance

• Shift allowance

• Sunday allowance

• Night shift allowance

• Standby allowance

• Harvest allowance

• Scarce skills allowance

• Petrol/Car/Cell phone allowance

• Transport allowance

• Travel allowance

• Value of free food and quarters (accommodation)

• Any other non-pensionable allowance

The following list are examples of allowances that shall be excluded when calculating earnings:

• Reimbursements

• Ex-gratia payments (voluntary payments to employees without legal obligation)

It is our understanding that the list of inclusions provided above is not exhaustive and other earnings not specifically mentioned can be included in ROE earnings. We recommend erring on the side of caution and include all earnings unless they are explicitly mentioned in the exclusion.

Thank you.