Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993)

Chapter IX : Obligations of employers

82. Employer to furnish returns of earnings
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(1)Subject to subsection (1A), an employer, excluding an employer referred to in section 84(1)(a) and (b), shall not later than the thirty-first day of March in each year furnish the commissioner with a return in the prescribed form, certified by him, her or it as correct, showing—
(a)the amount of earnings up to the maximum contemplated in section 83(8) paid by him, her or it to his, her or its employees during the period with effect from the first day of March of the immediately preceding year up to and including the last day of February of the following year; and
(b)such further information as may be prescribed or as the Director-General may require.

[Section 82(1) substituted by section 29(a) of Act No. 61 of 1997]

 

(1A)An employer who commences business after the last day of February of a particular year shall within seven days after such commencement furnish the commissioner with a return in the prescribed form, certified by him, her or it as correct, showing the estimated earnings of his, her or its employees for the period with effect from the commencement of the business up to and including the last day of February of the following year.

[Section 82(1A) inserted by section 29(b) of Act No. 61 of 1997]

 

(2)If an employer carries on business at more than one place or if he carries on more than one class of business, the commissioner may require a separate return for each place or class of business from him.

 

(3)If in a return referred to in subsection (1) the amount shown as earnings, excluding earnings exceeding the maximum contemplated in subsection 83(8), is less than the amount actually paid, the Director-General may impose upon and recover from the employer a fine not exceeding 10 per cent of the difference between the amount shown and the actual amount.

[Section 82(3) substituted by section 29(c) of Act No. 61 of 1997]

 

(4)The Director-General may reduce any fine referred to in subsection (3).

 

(5)If an employer fails to furnish a return or if the estimate of the earnings which an employer expects to pay during a particular period is in the opinion of the Director-General too low, the Director-General may himself estimate the earnings concerned.

 

(6)An employer who fails to comply with the provisions of this section shall be guilty of an offence.