29 May 2024 declared a public holiday for SA elections

29 May 2024 declared a public holiday for SA elections

• 05 March 2024
• Legal and Compliance
• South African Accounting Academy

Employers are encouraged to adjust their operations on this day to allow eligible employees an opportunity to cast their vote in the 2024 elections.

Enployers also need to ensure that workers are paid accordingly for this public holiday. To the extent that workers are required to tender services on the day, the normal rules relating to public holidays apply. If an employee works on a public holiday (including an additional public holiday that is declared), their employer must consider the provisions of the Basic Conditions of Employment Act 75 of 1997 when determining the amount to pay them.

The employer must consider whether the public holiday falls on a day on which the employee would ordinarily work. If the public holiday falls on a day on which the employee would ordinarily work and the employee works on that public holiday, then the employee is entitled to double their ordinary wage for the day or, if greater, the employee’s ordinary wage for the day “plus the amount earned by the employee for the time worked on that day.”

However, if the employee does not work on the public holiday which falls on a day the employee would ordinarily work, the employee is entitled to their ordinary wage for the day. If the public holiday falls on a day on which the employee would not ordinarily work and the employee works on that public holiday, the employee is entitled to their ordinary wage for the day and “the amount earned by the employee for the work performed that day, whether calculated by reference to time worked or any other method”.

Click here to download the Proclamation Notice:

https://www.gov.za/sites/default/files/gcis_document/202402/50165pr157.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

• Accounting firms are encouraged to adjust their operations on this day to allow eligible employees an opportunity to cast their vote in the 2024 elections.
• Employers are required to ensure that their employees are correctly remunerated for this new public holiday.

Relevance to Your clients:

• Employers are encouraged to adjust their operations on this day to allow eligible employees an opportunity to cast their vote in the 2024 elections.
• Employers are required to ensure that their employees are correctly remunerated for this new public holiday.

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