SOUTH AFRICAN PAYSLIP REQUIREMENTS (Basic Conditions of Employment Act – Section 33)
Under the Basic Conditions of Employment Act (BCEA), Section 33, employers are legally required to provide each employee with a written payslip every time they are paid.
The payslip must contain the following information:
Employer Details:
- Employer’s name
- Employer’s address
Employee Details:
- Employee’s name
- Employee’s occupation or job title
Payment Period:
- The period for which the payment is made (e.g. 1 May to 31 May)
Remuneration:
- The employee’s remuneration in money (gross pay)
- The employee’s rate of remuneration (e.g. per hour, week, or month)
Hours Worked (if applicable):
- Number of ordinary hours worked
- Number of overtime hours worked
- Number of hours worked on Sundays or public holidays
Deductions:
- Each deduction made (e.g. PAYE, UIF, pension)
- Purpose of each deduction
Net Pay:
- The actual amount paid to the employee after deductions
Format and Delivery:
- Payslips can be printed or provided electronically
- They must be easily accessible to employees
- If paid in cash or by cheque, the payslip must be provided in a sealed envelope
Employers must comply with these requirements to ensure legal adherence and transparency with their employees.