Earnings are all payments made regularly, before any deductions, whether in money or in kind, to employees. The following list is not exhaustive, but is intended only to highlight certain remuneration items for which there may be some doubt as to their inclusion or exclusion. Included in the gross earnings before any deductions are the following:

  1. Overtime of a regular nature (not intermittent or irregular overtime).
  2. Bonuses of any kind, including incentive bonuses and annual bonuses.
  3. Commission, even though the amount may vary from month to month.
  4. The cash value of food and quarters supplied to employees as part of a remuneration package. Cash value of fringe benefits such as a company car, free accommodation or accommodation at a reduced rate, etc.
  5. Travel and other allowances paid regularly, as part of the package.
  6. Where the employee is remunerated in accordance with a package of benefits, all items forming part of the package, other than employer contributions such as medical aid contributions.
  7. Earnings/Drawings paid to working Directors of a Company or Members of a Close Corporation. Attach a list with their names, ID numbers and addresses.

Excluded are the following:

  1. Payments of a reimbursable nature.
  2. Overtime worked occasionally.
  3. Payments for specific non-recurring tasks which do not form part of an employees normal duties.
  4. Ex gratia payments.
  5. Intangible fringe benefits such as the taxable portion of medical aid/pension contributions by the employer, etc.
  6. Payments to cover special expenses such as subsistence and travelling costs, lunch and costs for business meetings.
  7. Travel and other allowances paid occasionally.
  8. Profit sharing of Directors and Members.


When a business is sold/ceased, liquidated/sequestrated or the employer deceased indicate the date in the space provided on the front page (item 1.13) and declare the final earnings paid to that date.