Friday, October 16, 2015

HR 101 - Labour Broker Employees - Part 3


Labour Broker Employees – Part 3

By Nikki Viljoen of Viljoen Consulting CC February 2010

Following on from last time, today we will look at some of the other requirements pertaining to Labour Brokers, particularly with regards to the CCMA.

To put it bluntly, the CCMA does not want to see employees employed by labour brokers.  It has recognised these employees as ‘defined’, which pretty much means that their rights are the same as other employees and as such the labour broker as well as whomever the employee works for also have obligations towards the employer.  If you have any doubts about where you stand, have a look at the articles on ‘What is an Employee’ in this blog series.

You see the cost of hiring staff and staff benefits is ever rising.  Dealing with Trade Unions is time consuming and often a pain in the rear end and then having to deal with the CCMA, well quite frankly, the less said about that the better.  Enter the Labour Broker and herein lies the problem.

Originally the Labour Broker  was referred to as “temporary employment services (TES).  As you can see this is where the whole thing has gone pear shaped as clearly this has fallen by the wayside and many companies no longer use Labour Brokers or employment agencies for the supply of their ‘temporary’ requirements and now many companies use the services of Labour Brokers for their entire permanent work force.  So now who owns the employee problem in terms of the law – the labour broker or the company who uses the labour broker.

Often the line becomes badly blurred, the client will perhaps dismiss a staff member (although strictly speaking the staff member does not work for them but works for the labour broker) and then the labour broker carries the responsibility.

Then there are situations where the client no longer requires the services of an employee and the broker dismisses the staff member based on that.  This then is in direct contravention of the Labour Relations Act and the Basic Conditions of Employment Act.

Clients themselves, are often unaware of how they blur the lines as well.  I have a client who uses the services of a Labour Broker, but who asked me how they should ‘measure’ the performance of the staff in order for them to calculate end of year bonuses.  I was confused and asked them why they are paying bonuses for staff who are someone else’s employees.  These same clients perform their own disciplinaries as well. In my opinion the transgression should be reported to the labour broker who then is responsible for all disciplinary action that takes place.

My advice to companies who need to invest in employees – unless you are 100% sure of the definition of a labour broker and equally sure of what an employee is and 100% sure of your requirements and/or responsibilities in terms of those employees, don’t use a Labour Broker as engaging their services may end up far more costly and aggravating than you actually managing the staff yourselves.

 Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or

Thursday, October 15, 2015

Blogging Tips - Being Kind to your Readers

BLOGGING TIPS – Being Kind to your Readers

By Nikki Viljoen – Viljoen Consulting CC April 2011

I’ve just read an article entitled “6 Ways to be Kind to your Readers” by Bamboo Forest, and I must admit I was absolutely intrigued by the title.  I mean kindness in itself is something most of us aspire to have and I am sure that we all think of ourselves as ‘kind people’ or at the very least, we would like to think of ourselves as kind (even if we may not be).

But what does it mean – to be ‘kind’ to our readers when we blog?  I mean as much as it is our choice to write the blog, it is our reader’s choice as to whether they read the blog or not, surely?

So here is what ‘Bamboo Forest’ had to say:

1. “Kill or shorten introductions”.  Now this particular statement, I am very sure will not work for me.  To be fair, I can understand it up to a point, but for me, my intro sets the stage for the story to unfold.  “Killing or shortening” that intro would hurt the story before it began to unfold.
2. “Champion quality over quantity”.  This one however, in my opinion is right on the money!  At a point, I was writing 5 new articles every week.  Now don’t get me wrong, if you have the time to do the research as well as write the article – well that’s just fantastic and a great bonus.  However, my workflow increased and the number of hours in the day didn’t and because I didn’t want to compromise the quality or the value of my writing, I have chosen to cut back on the number of articles that I write.  There may be times when there are no articles for weeks or even months and then again there may be times when I am able to write on a pretty regular basis.  I would rather write a good meaningful article than a rushed half -hearted one!
3. “Commit to having every post be entertaining”.  Interesting – absolutely!  Entertaining – well I am not too sure about that one, particularly in the world of business and especially in the world of business in South Africa.  Current legislation and politics and proposed new legislation often makes really scary reading.  Finding solutions to implement the changes without too much upheaval or cost, would hardly make for entertainment, unless of course you are falling about with laughter at the absurdity of it all.
4. “Write clearly” Well that makes perfectly good sense to me, especially when you are writing about business topics.  People need to know what the point is.  Let’s face it, if you are writing a piece of fiction, there doesn’t always need to be a ‘moral to the story’ (although a plot or storyline is a must), but if you are writing a piece on business – there has to be a point and people have to ‘get it’!
5. “Keep your posts as short as possible”.  Again for me this is dependent upon the telling of the story.  Sometimes the point is best made and illustrated by means of a story and the length of the story – well if the truth be told, it doesn’t matter how long the story is, as long as it keeps you engaged and interested and it illustrates the point, so that you the reader, ‘get it’!
6. “Step up your game”.  Now this one, I particularly like.  You see, for me ‘if you are not growing you’re dying”!  If you are not constantly challenging yourself and your readers with what you are saying, if you are not improving or engaging or teaching or learning or moving forward or upward in some way –well what is the point?

So I guess what I am trying to say is that there are always guidelines on what to do and how best to do it.  Thing is though, it has to serve your own soul and it has to make a difference in the lives of others – if it doesn’t meet those two requirements, well personally, I’d give it up.

Till next time, happy blogging!

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or

Wednesday, October 14, 2015

Networking 10 - Don't Waste Referrals!


PART 133

Don’t Waste Referrals!

By Nikki Viljoen of N Viljoen Consulting CC. October   2009

One of my absolute pet hates, in Networking, is the person that I take the time to give referrals to and who doesn’t do anything with them!  I swear, it drives me absolutely crazy!

One of my colleagues, no actually she has become a friend over the years, does this to me and I often want to take her and shake her – hard!

Here’s the story:

I met (let’s call her Jane) about two years ago at a Networking event.  She is one of those people who has great energy and attracts all manner and means of people to her.  She gave me her card and I promised to contact her – two months later I was still trying to contact her. She never, never answers her cell phone and the same goes for the landline.  How she gets and keeps clients is beyond me, but that is another story for another day.

I bumped into Jane at another Networking event and she gave me a hard time because ‘you promised to call and I haven’t heard from you’ – I suggested that it might be a good idea to check all her voice mail messages both on her cell phone and her land line.  The next day she called me, apologizing profusely for not returning any of my calls – clearly she had not listened to her voice mail messages for some time.

Anyway, to cut a long story short, we got together at her establishment.  Now I understand why she never answers the phone or returns messages.  A meeting that would normally take an hour, took all of four hours.  This woman runs all day, round and round and up and down and this way and that way and quite honestly she achieves very little of anything and a huge deal of nothing!  She has boundless energy and my goodness, she sure does use it all – doing nothing but running around – but I digress.

I gave Jane probably about 15 to 20 referrals.  People who could assist her in the running of her business.  Suppliers that would be able to give her better rates than the ones that she was currently using.  Investors that would love to get their teeth into just one of her various projects. Even people that she should Joint Venture or collaborate with, to get her product out there.  Finally I gave her my very long list of Networking opportunities – all of which I make use of on a very regular basis.

Eagerly I waited to hear what was happening.  Day after day went by and I did not hear a thing from anybody!  No-one phoned me up to tell me that she had contacted them, she didn’t let me know if she had set meetings up with anyone.  Nothing, not a peep from anyone!

Eventually on one of our get ‘togethers’ I asked her what, if anything was happening with all the referrals that I had given her.  To give Jane her due though, she did manage to look quite sheepish when she told me that she hadn’t done anything.

Now that on its own is bad enough.  Thing is though, when I refer someone I always copy them on the mail and then physically introduce the two to each other on an e-mail.  This meant of course that there were 15 to 20 people who were waiting for Jane to contact them.  Six weeks to two months had gone by since I had sent the mails (at great expense of time to myself I might add) and even if Jane contacted them at this late stage they would think her highly unreliable, due to her tardiness in getting back to them, and they would in all probability not really want to do any kind of business with her.  Who could blame them – certainly not me.

From time to time Jane asks me to forward any invitations that I get to attend a Networking event and from time to time she asks me if I know of someone that does one thing or another. So now, now what – well one thing is for certain, Jane will not be getting any more referrals from me. When she asks the question nowadays, I just change the subject and move the conversation in another direction.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or  or

Tuesday, October 13, 2015

BUSINESS TIPS – From Employee to Entrepreneur – Part 6

BUSINESS TIPS – From Employee to Entrepreneur – Part 6

By Nikki Viljoen – Viljoen Consulting CC – January 2013

So far we have looked at:-
1. The difference between being an employee and an employer;
2. Your Purpose:
3. The People around you and
4. Your Personal Footprint.
5. Knowledge & what you do with it
6. The Generosity of your Spirit
7. The Role of Technology in your Business
8. Self Confidence
9. Creativity and
10. Focus
11. Vision
12. Result

Believe it or not there are a whole lot more – today we will explore a few more.

1. Networking
One of the quickest ways to get to people who have more knowledge and more experience than you do is to network.  There are many SMME (small, medium, micro enterprises), entrepreneurial or start up networking groups out there for you to choose from.  Some leave you to your own devices, some are semi facilitated and some are fully facilitated – find one that suits your requirements and get networking.  Networking is also a great way to build relationships with like-minded people who often become suppliers and even customers and you will find people who will be willing to assist you by sharing their knowledge and experience.

2. Leadership
Every company needs a leader and as a business owner that is who you are – the leader.  Quite honestly, your business success (or failure for that matter) is intrinsically linked to and dependent upon your capability as a leader.  You will need to inspire your staff, you will need to gain the trust and respect of your staff and you will need to commit to them if you want commitment from them.  If you are not a natural leader or are unsure of your role as a leader, I would suggest that you get yourself off to some training as soon as possible as leaders are not necessarily born, they can also be made.

3. Management
Every business needs to be properly managed.  Whether you are on your own or you have staff, your business still needs to be managed and this is achieved by having some sort of plan in terms of the operation of the business.  What are you going to do with regard to sales, delivery etc. and how are you going to achieve that.  You have to know where you are going and how you are going to get there in order for you to succeed.

Next time we will continue to look at some of the other issues that you will need or be aware of to become a successful Entrepreneur.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or

Monday, October 12, 2015

Motivation - Be True to Yourself

MOTIVATION – Be True to Yourself

By Nikki Viljoen of N Viljoen Consulting CC – April 2009

It is said that until you respect yourself, you cannot respect others.

It is said that until you love yourself, you cannot love others.

It is said that until you are honest with yourself, you cannot be honest to others.

It is said that until you are true to yourself, you cannot be true to others.

You need to understand that you are the centre of your own universe.  It is your life and you are the only one that should be ‘living’ it.

My friend, colleague and mentor Vanessa, always tells me “This life of yours – it is your movie.  You have to write the script, you have the lead role, you are the director and the producer and you own the rights to the movie.”

How true is that?  So why on earth would I give the starring role to someone else?

The bottom line is that it is my life, I need to own it.  No-one else can live it for me and at the end of it, I am the only one that will be accountable for the manner in which I have lived it.

Here’s the thing though – many of us give up our own power, by allowing others to use and abuse us or live out the fantasies of their lives by dictating how we should live our lives.  That’s just crazy!  We need to take back what is ours – we need to own our power and we need to reclaim our lives.

We need to find our own passions.

We need to get excited about our own dreams.

Once we own our own power and we are passionate about our lives, we will begin to realize our dreams and in so doing, we will live our own lives with integrity and dignity.

Once we have learnt how to respect ourselves, we will recognize and respect the fact that everyone has the right to be doing the same in their lives.

Don’t be fooled though into thinking that you now have the right to be selfish and think only of yourself to the exclusion of all others.  That too is just crazy and it is also very destructive.

Yes we are all unique.

Yes we need to be true to ourselves

Yes we need to respect ourselves, but we also need to treat others with the same respect that we give ourselves and we also need to expect others to treat us with respect as well.

It’s a great big loop tape and grows ever wider and stronger the more we ‘buy into’ it.  So respect yourself and you will be true to yourself.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or

Friday, October 09, 2015

HR 101 - Avoid Using Hearsay


Avoid Using Hearsay

By Nikki Viljoen of Viljoen Consulting CC February 2010

I am sure we have all watched the legal type movies on TV where whoever is in the witness box being questioned, says something along the lines of ‘Joe told me . . . .’ and then the oppositions lawyer stands up and says “objection – hearsay”!  Well that’s the way the law says – you cannot give evidences about what someone else said!

I have, of late, been the chair of several disciplinaries and in most cases, the employees have, in an attempt to gather sufficient evidence to be able to get a verdict of dismissal, relied on their verbal evidence.  Now that is all fine as long as the person being disciplined actually agrees that the complainant’s (usually the employers) evidence is correct.  The minute they disagree with what is being said, a problem occurs as it becomes a ‘he said/she said’ type of situation.

Having documentary evidence is of vital importance and is also a legal requirement.  So for example, it would be important to have the written procedure in place as well as the documented evidence that the procedure has not been followed.  That said, it is equally important to have the correct person present the evidence at the disciplinary hearing.  Having someone for example, who is not well versed in the policies and procedures in the company or who is totally unaware of what actually happened will result in more harm than help to the case, as the manner in which the evidence is presented is almost as important as the evidence.

The document that is presented should also be in the original form and the fact that the document is authentic would also need to be established.  This is to ensure that documentation is not suddenly produced ‘after the fact’ and also to ensure that the information in the documentation is relevant and admissible to the case.

The usual procedure is for the complainant to give oral evidence at the hearing and the oral evidence would then be backed up by the documents as and when they are entered into evidence.  Witnesses would then be brought forward to corroborate the evidence both verbally and with the relevant documentation.  Showing or evidencing that the accused employee is aware of the contents of the documentation could then also be necessary.

Let me be clear on something though – if the document cannot be proved to be authentic then the document and/or its contents cannot be admitted into evidence.  The party (being the complainant or the accused) who enters the document into evidence, holds the burden of proof.

There is only one type of evidence that the chairperson of a disciplinary hearing can accept as the truth without the burden of proof and that is called ‘A judicial notice’.  This pertains to certain facts that would be commonly known and it means that it is not necessary for any evidence to prove these facts.  An example of this, is an ICU (Intensive Care Unit) nurse is charged with smoking in a dangerous and non-smoking area whilst she is attending to patient who is on oxygen.

Usually the complainant would have to prove that the accused actually smoked in the ICU and also that the ICU is actually a non-smoking area and that smoking near someone who is on oxygen is dangerous.  In this instance the chairperson could rule that the complainant need only prove that the accused was indeed smoking, as it is a judicial notice (an acceptable fact) that it is dangerous to smoke in an ICU area.

Basing a hearing on ‘knowing’ that the accused is guilty or only documentary evidence or only witness testimony is not a good idea.  You have to have sufficient ‘admissible’ evidence both oral and documentary, to prove the guilt of the accused.

Remember too though, that no matter how much you have proved the accused guilty to yourself, it also has to be proved in the perspective of the chairperson/arbitrator or Labour Court judge.

 Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or

Thursday, October 08, 2015

Blogging 101 - The Content - Part 11

BLOGGING TIPS – The Content – Part 11

By Nikki Viljoen – Viljoen Consulting CC July  2011

As promised here is the final article on the “Content” of blogging.  I will certainly write some more articles on blogging at some stage, but this is it for now.

I think it is really important to understand that as bloggers, we are not just about blogging or about our blogs. We are (usually) business owners who are passionate about our businesses and what it is that we do and the value that our readers gain from reading our blogs comes from our experience – not only the experience gained from our businesses, but the experiences that we have gained from life.  It’s about all that knowledge that we share about our lives, where we have been and what it is that we have lived through.  It’s about the little things that have touched our lives and grabbed our interest and the big battles that we have fought and won (or lost) and why and how we won (or lost) them and how to do it better/faster/easier next time around.

So does this mean that we have to travel and trawl the four corners of the earth (strange that we say that don’t you think, when the world is actually round ) to find new material and new experiences to share – of course not!  Fact is, we mostly have so much information that we already know and that we continue to harvest on a daily basis, that doing this is not necessary.

What we do have to do though is ‘keep it fresh’.  If you want to keep your current readers or grow your followers, you have to keep it interesting, you have to introduce new material all the time.  You have to engage with people all the time.

In order to do this, for me, I have to read, read and then read some more.  Many of my guests laugh at me when they visit me at home – I usually have between 5 and 8 books next to my bed – all being read at the same time and all at different parts of their particular stories.  I have magazines and books in both my toilets and also a book in the car (and no I don’t confuse the stories).  I love to read and usually live vicariously, through the characters in the books – it makes for an interesting life and I have no doubt that this has stood me in good stead as I continue to write my stories and articles for posting on my blog.

I have discovered that the more I write, the more I want to write and the more topics open up to me, stories and experiences just begging to be written and shared with people who are like minded and who enjoy engaging in the story being told and who learn the lessons (or not) or who just read for the enjoyment of reading.

My friend GiGi always says “Everyone has a story to be told” and for me the magic is in the telling of that story, in the learning and in the sharing.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or

Wednesday, October 07, 2015

Networking 101 - Measure so that you can Manage


PART 132

Measure so that you can Manage.

By Nikki Viljoen of N Viljoen Consulting CC. October   2009

How does that saying go?  Something along the lines of “If you don’t measure it, you don’t manage it.”  I forget now, but I am sure you understand my meaning.

Networking is exactly the same – why should it be any different.

I am often told by people that ‘Networking doesn’t work for me’!  Statement of fact, I am sure you will agree.  However when I ask them all the different “why’s”, the story really does change quite considerably.

There’s the ‘why – how many events did you go to’ that usually gets me a response of one – ‘one’ – I mean, how realistically can you do something once and then say it didn’t work?  I don’t get it?

So the next logical question is then “how many people did you meet”?  Well this one can vary between 5 and 50 people.  Now this is where it gets interesting because if you met (let’s split the difference here) say 25 people at the event, and of course my next question is “How many people did you follow up with?”  The majority of folk that I speak to will tell me at this point that ‘no-one’ followed up with them or contacted them and therefore Networking just does not work for them.

Well, I guess that Networking will ever work for anyone if everyone is waiting for everyone else to make the first move! By going through the measurement exercise we have established the facts and that is that if you don’t do something with the contacts/cards/telephone numbers that you have collected at a networking event, you will reap exactly what you sow – in this instance (and in so many that I encounter), exactly nothing.

So once you get home from a Networking event, don’t just toss the cards into a drawer somewhere and wait for something to happen, chances are – nothing will happen.  Phone the people that you have met, make appointments to meet with them, start building relationships, start engaging in Joint Ventures and Collaborations.  Make Networking work for you by working on your Networking.

Measure what you have done against your results and I promise you, you will be very pleasantly surprised.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or  or

Tuesday, October 06, 2015

Business Tips - From Employee to Entrepreneur - Part 5

BUSINESS TIPS – From Employee to Entrepreneur – Part 5

By Nikki Viljoen – Viljoen Consulting CC – November 2012

So far we have looked at:-
1. The difference between being an employee and an employer;
2. Your Purpose:
3. The People around you and
4. Your Personal Footprint.
5. Knowledge & what you do with it
6. The Generosity of your Spirit
7. The Role of Technology in your Business
8. Self Confidence
9. Creativity and
10. Focus

Believe it or not there are a whole lot more – today we will explore a few more.

1. Vision.
One of the greatest strengths that many Entrepreneurs have when they start out is their ability to ‘think big’!  One of the biggest weaknesses that many Entrepreneurs have is to ‘start big’!  The first thing that they seem to do, once they have borrowed the finance to start the business is to rush out and buy the designer car, the designer clothes and live the designer life – the problem with that is, that it is never sustainable.

I was told the tale the other day of a chap who applied for and received financial assistance from the bank to purchase some much needed machinery that would assist him in automating much of his factory, which of course would increase his capacity because he could now produce his products a lot faster and a lot cheaper and this in turn would mean that his sales would increase too.  Now please understand the loan was for quite a considerable amount – it was in excess of R2m.  As soon as this chap had the money in his account he rushed out and bought . . . . no, not machinery – well I suppose technically a brand new sports car would be considered a machine!  The result . . .  as soon as the bank found out what he had done, they forced him to return the car and he immediately lost R100 000 on the deal.  Quite frankly, I have no sympathy at all.

Don’t get me wrong, there is nothing whatsoever wrong with dreaming the big dream and thinking big, but when you start out, you need to ‘start small’ and grow big.

2. Result
Being able to achieve your dream and make a success of  the business that you are trying to build, is not just about your efforts.  It’s not just about ‘doing’!  Sure your actions are important and without them you will never get going or get to where you want to be.  The key here is ‘achieving’, it’s about getting the desired results. It’s about being able to measure what you are doing, so that you can manage your efforts to ensure that you achieve the results that you are looking for.

Let me explain . . I often find myself running around like a headless chicken.  This usually happens when I receive a panic call from a prospective client, who needs XYZ now and not a moment later.  Because I am always on the look out for new business and despite the fact that I have scheduled time for my current clients, I will drop everything to try and meet the requirements of the prospective client, who at the end of my running around, gathering information, putting a proposal together – then decides that they will ‘shelve’ the idea to another time when they have sufficient time/money/resources (insert what you want here) to implement what they were thinking about.  I on the other hand have run around like a mad possessed person, getting everything together so that I could meet their rushed deadlines and achieved . .  exactly nothing!

Now remember, I still have client’s who have expectations and I have yet to meet my deliverables, so that usually means that I have to work through the night and/or over the weekend to ensure that I give them the results that they expect and that they pay for. My result here is that at the end of all of this, yes I have met my deliverables, but I am exhausted, frazzled and often angry with myself, the prospective client and the world in general – not a good place to be.

As you can see, my personal challenge (and I suspect that it is true of many Entrepreneurs), is that I have to learn to say ‘no’ to prospective clients who have unrealistic, last minute requirements.  In other words, My efforts need to harvest achievements.

Next time we will continue to look at some of the other issues that you will need or be aware of to become a successful Entrepreneur.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or

Monday, October 05, 2015

Motivation - An Attitude of Gratitude

MOTIVATION – An Attitude of Gratitude

By Nikki Viljoen of N Viljoen Consulting CC – December 2009

Brian Tracy says “Develop an attitude of gratitude and give thanks for everything that happens to you, knowing that every step forward is a step towards achieving something bigger and better than your current situation.”

I seem to having been writing a lot about gratitude over the last couple of weeks and clearly it has something to do with the fact that I am extremely aware of the abundance of opportunity that abounds.

I watched an incredibly spectacular sunset last night and as I marveled at the colours that spread themselves across the heavens I wondered at the ‘paint pallette’ of the Gods (whomever you profess them to be) and marveled at the visions that produced such a masterpiece and I gave thanks, and such a wonderful feeling of being at peace with the world engulfed me.

This morning, I was up early enough to witness the beauty of the sunrise.  Dawn has always been the most special time of the day for me, but today I got a feeling of “all is well in my world” and again murmured thanks to the Universe for allowing me to live in this truly beautiful world.  Just the memory brings a smile to my face and a knowledge that it’s a gift and like any other gift that we are given it’s the right thing to say ‘thank you’.

So stop, smell the coffee (and give thanks for the ability to be able to smell), pick a flower (and give thanks for the gift of sight), look around you  and take it all in – the miracle of life, the gift of living and give thanks.  It will resonate though all of your senses all day long.

What a way to enjoy the day!

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or

Friday, October 02, 2015

HR 101 - Labour Broker Employees - Part 2


Labour Broker Employees – Part 2

By Nikki Viljoen of Viljoen Consulting CC January 2010

Following on from last time, this time we will look at some of the other requirements pertaining to Labour Brokers, particularly with regards to the payment of PAYE/UIF/SDL payments.

Who is responsible for paying the PAYE/UIF/SDL.  In 1990 the definition of an employee for the purpose of PAYE was extended to a “Labour Broker”. “A Labour Broker is defined as any person who carries on the business of providing the client with other persons to render services or perform work for such client for reward.”  An additional requirement was put into place however and that was that the Labour Broker had to apply for and be in possession of a valid ‘exemption certificate’. So what does this mean?

Well essentially it means that like any person who is self employed, if more than 80% of the income of the Labour Broker is received directly or indirectly from one client, then the PAYE/UIF/SDL needs to be paid by the client.

So the reality of this is that Labour Brokers, who have one big client will not be issued with an exemption certificate and the client will have to deduct the statutory requirements and pay them over to SARS pretty much the same as if they were employing the staff.

Changes in the tax rates to Companies also make a significant difference to whether a company uses Labour Brokers and the Minister has now suggested and proposed the introduction of new measures.  These measures include (but are not limited to), to discourage companies from providing services to a client, that converts income that would normally have been taxed as employment income into company income, as this is taxed at a lower rate.

The Minister has suggested that the term ‘employment company’ be used rather than ‘labour broker’, during the classification process.  This then means that:
a. The income from services rendered by ‘employment companies’ will be subjected to employees’ tax. At this point (when the article I have used was written), the rate was not specified.
b. The allowable deductions of an employment company would be limited to the monies paid to shareholders and/or members and/or other employees of the company.
c. The income of an employment company would be taxed at a rate of 35% and any dividends declared by the company would be subject to STC which would result the actual tax rate being 42.22%
Note: These tax rates, in all probability may have changed – please check with a SARS office to ascertain what the correct rate is for the current year, as this legislation came into effect from 1 August 2000.

Next time we will have a look at some of the other requirements for Labour Brokers particularly with respect to the CCMA requirements.

 Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or

Thursday, October 01, 2015

Blogging 101 - The Content - Part 10

BLOGGING TIPS – The Content – Part 10

By Nikki Viljoen – Viljoen Consulting CC July  2010

I think that one of the things that is truly visible in my writing is the fact that I really enjoy writing.  Sure it can become a pain in the rear end, especially if I am pressed for time or I don’t have anything prepared and I am running around like a mad person trying to get everything done – pretty much like today - but generally speaking, I really do enjoy writing!

Working on my own often means that days go by, were I don’t see anyone, let alone speak to anyone.  Don’t get me wrong – I have set it up that way and I do like and enjoy it that way.  What this means though is that when I write and watch the words appear on the paper, I am engaged in dialogue – the fact that it is dialogue with myself is an entirely another matter and I am sitting here with a very big smile on my face as I can just imagine the thoughts going on inside the heads of some of you.

The bottom line though is that as time goes by I am getting better at writing, at the way that I express myself, at the way that I look at things and also the words that I use.  I know that you, the reader, can see that I have been having fun and that I really enjoy the fact that I am writing and that is always contagious. I am pretty sure that the minute the writing of my blogs lost its magic for me, the reading of my blogs would lose its’ magic for you.

So, if you are really consistently not enjoying the writing – don’t do it.  Rather give it to someone else who loves to write.

Never forget though, that as a ‘blogger’ you are one person giving out information to a (potentially) large number of people!  There are times when your blog, specifically the topic that you have written about, will inspire someone and when that happens to me – it is absolutely stunning.  You have to remember though that by writing and posting that article, you have opened the door to a conversation and that means that you should continue to take part in that conversation.  So try and respond to each person’s comments. Irrespective of whether you agree with what they have had to say or not, the fact is that they have taken the time and trouble to read your blog and respond.  Respect them for that!

And now . . . .  for the not so lovely part about blogging – the spammers!  In my opinion spammers are the most vile, reprehensible people on the face of the planet – they are lower than the low and certainly lower that shark Sh*t!  They are the people who ruin a perfectly good blog and/or website with their inappropriate postings of offers for Viagra or porn related video clips.  Because of them, your blog and indeed your website, needs to be constantly monitored and you need to delete all of their rubbish on a daily basis.

Next time we will have the final episode on the content of your blog – until then – happy writing!

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or or