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CDH Guideline: The 2025 Code of Good Practice on Dismissal
- 01 October 2025
- Law
- South African Accounting Academy
Summary:
Cliffe Dekker Hofmeyr’s (CDH) employment law team has compiled and published a Guide on the new 2025 Code of Good Practice on Dismissal.
Article:
The Code of Good Practice: Dismissal deals with key aspects of dismissals for reasons related to conduct and capacity and provides guidance to employers, employees, trade unions and persons applying the Code on how the legal obligations under the Labour Relations Act (LRA) regarding dismissals for misconduct, incapacity and operational requirements apply to employers and employees.
Most notably, the Code also recognises the limitations of small businesses and makes specific provision for a less rigid approach to small businesses which ensures that it can still be complied with while allowing small businesses to operate viably.
The guide provides relevant questions and answers under the following sections of the Code:
- Part A and B – Dismissal
- Part C – Unfair Dismissal
- Part D – Misconduct
- Part E – Probation
- Part F – Incapacity
- Part G – Operational requirements
- Annexure A – Notice of possible retrenchments
Click here to download the 12-page Guide:
Relevance to Auditors, Independent Reviewers & Accountants:
- The Labour Relations Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- Employers and employees should be aware of the latest codes of good practice (as well as relevant guides) that have been published to provide guidance regarding dismissals for misconduct, incapacity and operational requirements, as this applies to employers and employees.
- As an employer, you also need to comply with the Labour Relations Act, and must comply with all relevant sections and codes of good practice.
Relevance to Your clients:
- An employer has a duty to comply with the Labour Relations Act, and must comply with all relevant sections and codes of good practice.
- Employers and employees should be aware of the latest codes of good practice (as well as relevant guides) that have been published to provide guidance regarding dismissals for misconduct, incapacity and operational requirements, as this will apply to employers and employees.