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Wage implications of an extra public holiday
- 11 December 2023
- Law
- South African Accounting Academy
In particular, 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.
Suppose the public holiday falls on a day on which the employee would not ordinarily work and the employee works on that public holiday. In that case, 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”.
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Relevance to Auditors, Independent Reviewers & Accountants:
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Your clients must comply with Labour Legislation, including the Occupational Health and Safety Act, Unemployment Insurance Act, Compensation Fund Act, Basic Conditions of Employment Act (BCEA), and National Minimum Wage Act.
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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. – depending on your role as auditor, independent reviewer, or accountant.
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As an employer, you also need to comply with Labour Legislation in your workplace.
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You should know the implications of an additional public holiday on your employees’ pay.
Relevance to Your Clients:
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An employer and entity (company or close corporation) must comply with Labour Legislation – which includes the Occupational Health and Safety Act, Unemployment Insurance Act, Compensation Fund Act, Basic Conditions of Employment Act (BCEA), and National Minimum Wage Act, otherwise, they could be held liable.
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Employers should know the implications of an additional public holiday on their employees’ pay.