| 8.1 | For the purpose of calculating earnings (assessments) the employer is required to submit but not limited to the following: |
| (a) | detailed payroll report |
| (b) | audited/ independently reviewed/ compiled, signed annual financial statement |
| (c) | SARS EMP 501/ SARS Exempt Certificate |
| (e) | List of subcontractors |
| (g) | Employment contract (for domestic employees) |
Refer to Annexure A - Guidance Note: on the calculation of earnings in terms of sections 82 and 83 on employers' assessments (return of earnings and maximum earnings)