Monday, August 31, 2020

Inspiration - I Believe we Change

 Inspiration -  I Believe we Change


By Nikki Viljoen of Viljoen Consulting (Pty) Ltd


It is said that “we don’t have to change friends if we understand that friends change.”


Well in my book, so do we.  We change!  We grow and move forward.  Sometimes we stop dead in our tracks and need to be kick-started to get going again and sometimes something happens and we even go back wards.  


Think about it for a moment.  As children we learn and as we learn we grow – both physically and emotionally.  What was really important to us as children growing up is usually nothing that we get up tight about as teenagers.  Our understanding of our immediate environment and the people in it change as we grow.


Then as teenagers, the hormones kick in and we swing like a great big pendulum, going from ecstatic highs to dangerous lows, very seldom spending any length of time, balanced, somewhere in the middle.


Once the hormones settle down and we become more emotionally stable and enter young adulthood, what seemed like a ‘life and death’ situation as a teenager usually becomes nothing more than a slight embarrassment as we think back to what we were so ready to give our very lives for – presuming of course that we can actually remember the incident at all!


Then as adults we grow as we experience day to day life and the trials and tribulations that we set up for ourselves.  From each experience we learn (hopefully) and we grow.  


As we grow we change, hopefully for the better, and we morph into who and what it is that we want to become.  


Friendships that were forged in our youth often do not survive to adulthood and this is because as individuals, we grow at different speeds, and often in different directions.


We expect others around us, our family, our friends and colleagues to accept us for what and whom we are, at any given moment in our lives and yet there appears to be this problem that we have in seeing and accepting the changes that our friends, family and colleagues have also gone through to become what they are.


We all change, whether it is for the better or for the worse – it is entirely up to us.  Let us embrace that change both in ourselves and in our friends.  Let us accept the changes in both ourselves and in our friends.  Let us be all that we can be and accept our friends just as they are.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 


Friday, August 28, 2020

HR 101 – What to do When . . . Staff are Negligent in the Performance of Their Duties - Part 2

 HR 101 – What to do When . . . Staff are Negligent in the Performance of Their Duties - Part 2


By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 


Please note that this pertains to South African Labour Relations & Best Practice requirements.


So here we are again with Mike and George and the disciplinary is now taking place.  You will remember  that George has failed in his duty as the Security guard, to either search the employees as they were leaving or to search them in the correct manner.  George has also allowed employees to sign the register evidencing that they have been properly search when they haven’t and all of this has been captured on video.


At no time during the disciplinary did George challenge any of what Mike had found.  In other words he did not deny that he had not searched some of the employees, he did not deny that he had not searched some of the employees in the manner prescribed in the procedures as laid down or even that he had allowed staff to sign the register indicating that they had been searched, when in fact they hadn’t.  George did not deny anything.


What George did say however, is that he had not been trained properly – in fact he stated that he was upset at the lack of training that he had received by Mike at this store.  He further stated that the search “procedures” which he had not received any training for at this store, were completely different to the search “procedures” that he had been trained in at a previous store that Mike owned.


The Chairman presiding over the disciplinary, after weighing up all the evidence and taking into account the fact that George had been with the Company for 15 years,  found George guilty of misconduct in that he had failed in his duty to properly carry out the required search procedures.  George’s misconduct had created a potential loss or theft situation and had therefore put the company at risk.  The Chairman also took into account that ‘as far as was known’ no theft or loss had taken place during this particular shift.


The Chairman further found that despite all of the mitigating circumstances (being the long service and that no losses appeared to have taken place during this particular shift), that the relationship of trust and confidence had been broken down irrevocably.  This was shown and highlighted by the video footage that had been provided proving that the employee had failed in his duty and that as a result of this the employment relationship could no longer continue.


George was dismissed.


In accordance with Mike’s internal appeal procedure and in terms of the Basic Conditions of Employment Act, George lodged a formal appeal.


Now of course, an appeal hearing had to take place.


Next time we will continue with what happens.

 

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 



Thursday, August 27, 2020

VAT 101 – Staff Uniforms

 


VAT 101 – Staff Uniforms


By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 


Please note that this pertains to South African VAT (Value Added Tax) regulations and Best Practice requirements.


So what is the story with staff uniforms?  Staff take their uniforms home, particularly items such as safety boots and wear them outside of work too.  In view of this can we claim VAT?


The answer is ‘yes of course’ you can.  According to legislation, not only goods that are purchased for resale or supplies purchased for making product and manufacturing goods can be claimed for, but also goods purchased for consumption in the company and goods used in the course of making taxable products.


So staff uniforms, such as (but not limited to) overalls or boots or hardhats and goggles and the like can all have input tax claimed on them, provided of course that you obtain the relevant tax invoice.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 


Wednesday, August 26, 2020

Networking 101 – Be Distinctive

 Networking 101 – Be Distinctive                                                                                                                                                                                                                                                                   


By Nikki Viljoen of  Viljoen Consulting (Pty) Ltd 


For me, one of the key factors that work in my favour is that I am distinctive. It’s my personal branding - I mean put me in the middle of a Business Engage Hot Tables dinner and all the ladies are dressed to the nines . . .  and I can usually be found in jeans and a t-shit or normal chinos and a golf shirt.  It’s not that the other ladies look terrible, they all look absolutely gorgeous – I just look different and that is what stands out.


As a result of this, I am often stopped in the malls and greeted by name and quite honestly, I usually stand there with absolutely no clue about who I am speaking to. This is another one of my personal challenges – I have a terrible memory for names and faces.  There was a time that I used to get really embarrassed about this, but it’s honestly not a personal thing and sometimes things just are what they are.  Numbers – now there’s my passion and I can tell you, without looking it up anywhere, that in 1977 the US$/Rand rate was 1.17 (which means that there were $1.17 to every Rand – yes the Rand was much stronger than the dollar).  So now, I am honest and up front and explain to the person greeting me that I have a terrible memory for names and faces and that I have no clue who they are.  Here’s the thing though, often when this happens, I actually remember (not the person themselves) but where I met them.  It’s like I get a ‘snap shot’ of their business card in my mind – how weird is that?  Still, as I said – sometimes things just are what they are!  Anyway, I digress and getting back to being distinctive . . . 


Donna McCallum of “The Fairy Godmother Inc” fame always wears her ‘fairy wings’ to Networking events and usually brings her wand along to wave around and bestow lashings of fairy dust upon those around her.  Now that’s being distinctive.  I know that the first time I saw her regalia, I looked in open astonishment at this picture and wondered if I was in the right place.  I mean, this was a Business Networking event and for a minute there I thought I was at some kiddies party, and actually looked around for the wizards and goblins.  But you know what . . .  no-one ever forgets Donna, her wings and her wand are now a familiar sight.


Then there’s Gwen Watkins of Freelancers. Gwen is always a pretty picture in purple and I promise you, there is not a person who she has met along the way, who does not understand that purple is Gwen’s most favourite colour on the planet.  It’s a comforting site for me (Gwen used to be our MC at the Business Engage Hot tables dinners) to see Gwen rushing by in all the shades of purple – I know the evening is in good hands and will be well co-ordinated.


So whatever your ‘thing’ is – use it and be distinctive. It doesn’t matter if it is a colourful necktie, or a particular piece of jewellery, or that hat that you love to wear so much – use it. Stand out above the crowd and make sure that you never just ‘blend’ into obscurity or mediocrity.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za  or http://www.viljoenconsulting.co.za 


Monday, August 24, 2020

Inspiration – Getting Started

 Inspiration –  Getting Started


By Nikki Viljoen of Viljoen Consulting (Pty) Ltd  


Mark Twain says “The secret of getting ahead is getting started.  The secret of getting started is breaking your complex overwhelming tasks into small manageable tasks and then starting on the first one.”


The story of “How to eat an elephant” and its subsequent answer of “one bite at a time” springs to mind and it is exactly how you get ahead.


No matter how big the dream, you have to break it down into small ‘bite sized’ chunks.  Same with any problems and challenges that you have, no matter how big or unmanageable it may seem, break it down. Once it’s broken down, choose a ‘bite sized’ chunk and deal with it.  Make it your goal, to not even look at the other pieces until you have dealt with and resolved that particular one.  Write all your ‘bite sized’ pieces down and as you deal with each one, mark it off – that way you will be able to see and even measure your progress and as each one is marked off, you will find yourself feeling lighter and more optimistic and less stressed about what it is that you still have to achieve.


I know that we often get caught up in the emotion or the drama of the situation or the issue at hand.  Often the problem or the dream appears to be so large that it becomes overwhelming and often what happens then is that we become afraid of our own success.


Okay – that’s a biggie!  Let me say that again – we become afraid of our own success!


Crazy as that may sound or even as it may be on the surface, the reality for many of us is that as soon as we realize the magnitude of the dream or the potential, we back off in fear of success.  Statements like ‘this is too big for me’ or ‘It can’t be this easy or someone else would have done/thought of it before’ rattle around in our heads and the magnificent size and breath taking magnitude of the dream or opportunity, literally knocks the wind out of our sails.


Step away from the dream, take a big breath, break it down and systematically work with and deal with each piece, one at a time.  Yes, look up from time to time to keep your eye on the ultimate prize, don’t be scared to look at it, but deal with it, slowly and surely and just ‘one bite at a time’.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za


Friday, August 21, 2020

HR 101 – What to do When . . . Staff are Being Negligent in Their Duties – Part 1

 HR 101 – What to do When . . . Staff are Being Negligent in Their Duties – Part 1


By Nikki Viljoen – Viljoen Consulting (Pty) Ltd


Please note that this pertains to South African Labour Relations and Best Practice requirements.


According to the law, the charge of negligence is a dismissible offence!  


Now that we have that out of the way, let’s examine what can and often does happen.


Let’s go back to our protagonists – Mike (the employer) and George (the employee) and see what they are up to this week.


Mike owns a retail type store that sells anything and everything and George is the security guard.  One of George’s main functions is to physically search employees as they leave the premises, to ensure that half the store stock doesn’t leave with them.


Mike is a pretty thorough type of a guy and he has all of his procedures and controls in place.  One of the procedures is that it is incumbent upon the Security guard to search each and every employee that leaves the premises, without exception.  The procedures have all been circulated and all the staff have signed off indicating that they have familiarized themselves with the procedures.  Furthermore, Mike has gone through the procedures with George to ensure that he understands exactly what it is that he must do.  George has been with the company for 14 years now and it is therefore highly unlikely that he has not had the benefit of training for the position.  George is equipped with a metal detector that must be used when conducting a search to ensure that metal objects have not been fraudulently removed from the store.


In view of the value of some of the higher priced goods in the store, Mike has had a whole surveillance application installed and he is able to video all the staff as they leave and therefore he is able to monitor George to ensure that the search is in fact carried out on all the staff and also to ensure that the correct search procedures are utilized.


In accordance with laid down procedures, George has signed the procedure manual, in particular the procedures that pertain to the searching of staff members as they leave the premises, thereby acknowledging that they had been read and explained to him and that he understood what it was that had to be done.


The employees are individually searched in a private cubicle, with close personal inspection, plus a metal detector scan.


Mike noticed that the turnover in the store was steadily declining and that the losses were creeping upwards all the time. He investigated and attempted to resolve the situation by increasing his preventative measures.  One of the areas that he looked closely at was the staff exit procedures.


What he discovered was not good news.  He found that out of 24 employees that left, George had only conducted a properly compliant search on 1 of these. There were eight instances where the staff members were not searched at all.  That meant that there were 15 staff members who were not properly searched.  Not only were the staff not searched or not correctly searched, the video also showed that George allowed the staff to sign the register thereby confirming that they had been searched, when of course they hadn’t!


Clearly a disciplinary had to take place.


Next time we will continue with what happens.

 

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 



Thursday, August 20, 2020

VAT 101 – Reimbursement From Clients

 VAT 101 – Reimbursement From Clients


By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 


Please note that this pertains to South African VAT (Value Added Tax) regulations and Best Practice requirements.


As VAT vendors we cannot claim VAT on invoices that pertain to accommodation for ourselves or our staff.  But what happens if we book and pay for accommodation for our clients and then we need to be reimbursed by the client?


Here’s the story.


Mike owns a training and facilitation company.


Mike is holding a two day workshop at a local conference centre but in view of the fact that Mike has extended the invitation to attend his workshop to his entire database, there are clients coming from all over the country.


Mike has committed to booking his ‘out of town’ clients into several B & B type establishments that are close to the conference centre.


All of these B & B’s are VAT registered and Mike is obliged to pay VAT across.  Now, how does he charge his clients for this and can he claim this VAT back?


Well let me answer the second half of the question first.  Yes he can  claim the VAT back.


Now back to the “how” he gets reimbursed by the client.


Let’s say for example that the B & B’s in the area charges R200.00 plus VAT at 15%.  The total cost for each delegate would then be R230.00.


Mike’s invoice to his client would look something like:


Cost of two day workshop per delegate R2 000.00

Cost of B & B         R   200.00

       R2 200.00

VAT        R   330.00

Total Due R2 530.00


At the end of Mike’s VAT period, Mike would be able to claim the full R330.00 as an offset to his input/output calculation because the accommodation part was paid for on behalf of his clients.  R300 of this would be the VAT portion pertaining to the cost of his workshop and the balance of R30.00, which of course was the VAT portion that he paid for the delegate’s accommodation on behalf of his client.


If Mike had also paid for the client’s travel to and from the venue in terms of airfare or even bus and/or rail travel, the VAT of this too could be claimed back in the same way.


Please don’t always assume that you cannot claim things back.  If you are not sure, contact your nearest SARS office and ask.  Be sure to give them all the correct facts and you will often be surprised at exactly what can be claimed back.  Remember to get the person's name that you spoke to and if possible a reference number.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 


Wednesday, August 19, 2020

Networking 101 - Building Trust and Respect

   Networking 101 - Building Trust and Respect


By Nikki Viljoen of  Viljoen Consulting (Pty) Ltd 


Who does business with someone that they don’t like or trust or respect? Na-ah – not me hey!


That’s the bottom line and for me, this is what Networking is all about – getting to know like minded people, building trust and respect and developing relationships.


To approach the whole Networking event from a logical and professional manner, firstly you have to set your intent.  So, why are you going to the meeting or event?  What do you hope to achieve? Who do you want to meet (what type of people, in which industry etc)?


Next of course, you need to put an action up against that intention – so you actually have to get up off your rear end and go to the meeting or event.  You need to meet with the kind of people that you intended to meet.  You have to meet your requirements, in terms of what you wanted to achieve and in order to do this you need to remain focused and not get side tracked. By the time you leave the meeting or event you should feel like you have achieved your intention.


Finally, and this is the most important – you have to follow up.  It is considered a “Networking crime” to go to a meeting or event, meeting your objectives and then not follow up.  Quite frankly, in my opinion, it is an absolute waste of everybody’s time and energy.


Rule of thumb is that you should contact everybody who has given you a card, within 48 hours of meeting them.  If you attend Networking meetings or events several times a month, then it may be in your own best interests to get yourself a business card scanner as this will save you valuable time when capturing your networking contacts.


For me, Networking and all the referrals that it brings me, is the life blood of my business – without it there would be no business.


So I treat Networking in the same way that I treat life – establishing relationships, growing relationships and of course, retaining relationships.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za  or http://www.viljoenconsulting.co.za                                                                                                                                                                                                                                                            

 

                                                                                                                                                                                                                                                              


Tuesday, August 18, 2020

Business Tips - Firing a Client – Part 2

 Business Tips - Firing a Client – Part 2


By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 


Following on from last week . . . 


Here we are, pulling our hair out, having heart palpitations and generally feeling like we just cannot cope any more.  The reason for us feeling like this is a difficult client.  These are some of the reasons why you should be firing your client (or getting them to fire themselves.)


You have to continually chase after them, follow up for feedback, constantly remind them of things and literally baby them.  This means that you are managing your client and usually the management of the client takes longer than it does to do the actual work.  Now if you are not charging for the time that it takes you to manage the client, this means that you are actually running at a loss and no-one gets into the business of business to run at a loss.  It’s like having a wayward child and one that you didn’t even give birth to – so here’s the thing, either charge them for the additional hours or get yourself a client that doesn’t need to be treated like a child.


What about the client who expects you to do illegal things?  No I don’t mean the client who asks you to take someone out – nothing that serious, but the client that asks you to use photographs that neither of you have taken or downloaded and use music that you haven’t paid any licenses for or material that neither of you have written.  Either which way, it’s not legal and it’s not ethical and . . .  well, it’s just not right.  Walk away from them and you do the right thing.


Oh and don’t forget the client who constantly moans and groans about the costs of what it is that you doing – no matter how much ‘discount’ you give them, it’s never enough and from experience the more discount you give them, the more demanding they become, giving you work at the last minute and expecting you to drop everything in order to do it and then groaning about the cost again and haggling about the price again and expecting yet another discount.  You will come out of this one mentally and physically exhausted and wondering if it is worth it all – and no, quite frankly,  it isn’t.  Cut your losses and walk away – rather find a client who understands and appreciates your worth and the value that you add to their business.


Next time we will have a look at some additional reasons on why to get rid of some of your clients.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 


Monday, August 17, 2020

Inspiration – Honesty is Best

 Inspiration – Honesty is Best


By Nikki Viljoen of Viljoen Consulting (Pty) Ltd 


It is said that ‘no matter the consequences, those who are honest with themselves, get farther in life.”


I am sure that you will have noticed that it says “who are honest with themselves.” – that’s not to say that you should then feel the need to be dishonest with those around you.  I think that it means that you have to be honest with yourself before you really expect others to be honest with you.


Before you can reach your full potential you have to understand and therefore be honest with yourself regarding your driving factors, such as but not limited to:


What is my passion?

What’s in it for me?

What are my goals?

What do I hope to achieve?

Why am I doing this?


These questions cannot be answered untruthfully if you are hoping to achieve anything of significance.


Strategies and plans will not achieve any level of sustainability and goals will not be met if the very foundations that they are built upon are one of deceit.  Perceptions and expectations will not be met and even if you did achieve some sort of success the taste of victory will be somewhat hollow.


What you achieve as an individual and the level of success is determined by the person that you are.  The kind of person that you are is determined by the values and morals that you have in your life.


So – tell me, actually better yet – tell yourself.  Are you honest with yourself?


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or nikki@viljoenconsulting.co.za 


Friday, August 14, 2020

HR 101 – What to do When . . . When Staff go AWOL - Part 2

 HR 101 – What to do When . . . When Staff go AWOL - Part 2


By Nikki Viljoen – N Viljoen Consulting (Pty) Ltd  


Please note that this applies to South African Labour and Best Practice requirements.


So here we are back with the dilemma that Mike finds himself in.  A staff member who is AWOL, who cannot be contacted – too much work for one person, and the possibility of falling foul of the law if he just dismisses said employee and hires another one! Mike is pretty much between a rock and a hard place.


So here is what not to do:

Don’t immediately take the employer off the books and record that they have dismissed themselves.

Don’t immediately hold a disciplinary hearing in the employee’s absence and then fire them.


If George has not formally and clearly resigned, Mike cannot just assume that he has resigned.  If there is no letter from George stating that he has resigned – well he hasn’t and if George hasn’t said “I hereby tender my resignation” (or words to that effect), packed up his worldly possessions and left, never to return again - then he hasn’t resigned.  George has done neither, therefore he has not resigned and he is still legally employed by Mike.


What Mike needs to do now, is to send a telegram (and yes they do still send out telegrams from the Post Office) to George’s home address saying something like – “you have been absent without leave for the last 5 days, you have not contacted the office to advise the reason for your absence and I have been unable to contact you at all.  This is a formal request for you to contact me on 083 702 8849 or 011 672 3456 or mike@abcspecials.co.za by 20th August 2020.  If by that date, I have not heard from you, I will have no option but to hold a disciplinary in absentia, for being Absent without Leave and if you are found guilty, you may be summarily dismissed.” 


Mike of course, needs to give George a ‘reasonable’ amount of time to respond to the telegram, 3 working days is more than reasonable for the telegram to be delivered and for George to contact the office to explain his absence.


If George does respond, depending on the reason for his absence, a disciplinary should be held.


If George does not respond by the stipulated date, a disciplinary must be held and Mike is well within his rights to dismiss George at this time.


It must be noted however, that a full ‘audit/document trail’ must be kept.  Should George crawl out of the woodwork at some point and decide to take Mike to the CCMA for unfair dismissal (or anything else that he might come up with), if Mike has a clear record of when he tried to contact George (telephone records are good), a copy of the telegram and the disciplinary records and don’t forget the attendance register to evidence that George did not come to work, and that Mike explored every opportunity to make contact with George – chances are that it will be thrown out of court.


It is always a good idea however, to get hold of a Labour Attorney to discuss the facts of the case and to make sure that steps that are taken are within the requirements of the law.  It is also a good idea, if you need to go to a CCMA hearing, to get the sound legal opinion of a good Labour Attorney to assist you.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 



Thursday, August 13, 2020

VAT 101 – Invoice Requirements

 VAT 101 – Invoice Requirements


By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 


Please note that this pertains to South African VAT (Value Added Tax) regulations and Best Practice requirements.


As a VAT vendor – it’s not just about ensuring that you do the calculations correctly.  It’s not just about making sure that you only claim for what you are entitled to claim for.  There are several other issues at stake and if you are not aware of them, chances are that you are going to end up in hot water, should SARS decide to do an audit.


Firstly, let’s just get the most important issue out of the way.  You need to retain all of your tax invoices.  Whether you retain them in hard copy or soft copy or both, is not the real issue – the bottom line is that you have to keep them for a minimum of 5 years.  So don’t be going throwing anything out!


Here’s a basic checklist for the requirements that MUST appear on your invoice.


The words “Tax Invoice” must appear in a prominent position.  Don’t try and be clever and hide it in amongst the rest of the wording on your invoice.  Rather display it together with the number of the invoice.  That way there can be no misunderstanding

The Name, address and VAT registration number of the supplier.  As a supplier myself, I have found it just easier to have my VAT number quoted on all of my correspondence.  That way there can be no confusion.

The Name, address and VAT registration number of the recipient.  This one is not always easy to get.  Sometimes clients are reluctant to give some of their personal details.  Tip. You can check you client/supplier’s VAT number on the SARS site.  Beware of people posing as VAT vendors.  It will affect your return.

The invoice number and date of the invoice.  Remember that the invoices have to run consecutively and therefore the dates must be consistent with those numbers. There is nothing to stop you from personalizing the invoices, as long as every number follows on from the previous number.

A full and proper description of the goods or the services supplied. Abbreviate if you must, but ensure that your description is understandable.

The value of the goods/services supplied.  It is also a good idea to evidence the cost of the goods/services supplied and then the VAT value as a separate figure and then the total cost of the invoice (which would be the value of the goods/services and the value of the VAT added together).


Remember though that unless you are a Sole Trader and/or a partnership where the partners are natural person, you will have to pay VAT on invoices raised.  This means that irrespective of whether you have been paid by your client or not, you have to pay the VAT portion of the invoice across every two months.


If you are not sure about anything VAT related please contact your nearest SARS office.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 


Wednesday, August 12, 2020

Networking 101 - You Should be Networking All the Time

                                                                                                                                                                                                                                                  

Networking 101 - You Should be Networking All the Time


By Nikki Viljoen of Viljoen Consulting (Pty) Ltd 


I had an interesting experience the other day.  I was invited to UJ (University of Johannesburg) to do my Networking presentation to the 3rd (I think) year Marketing students – about 200 of them.


Ok, it’s not just you – I also thought it was a very strange request, but hey – I’ve learnt not to judge.


Turns out that there is no material around on how to use Networking as your marketing and since the lecturer knows me from years ago and understands that all of my business comes from Networking and therefore all of my Marketing is in fact Networking, she called me in to do the presentation.  How weird is that?  I mean really, how can your Marketing not include Networking?  For me that’s really bizarre!


For small businesses, who don’t have deep pockets or extremely large budgets, the simplest, most effective and cheapest way to market yourself, your product, your service is through Networking.  I’ve said so before and I will most probably say it again, in my opinion, Networking is the most affordable, important and powerful business tool that is available to SMME’s (Small, Medium, Micro Enterprises).


The problem as I see it is that people don’t know how to Network effectively.  Just because you have work at this particular time, it doesn’t mean that you can stop Networking.  Just because you find yourself in the middle of a recession, it doesn’t mean that you can stop Networking.  Just because you don’t get to sign a deal at the Networking meeting that you went to last night, doesn’t mean that you should stop Networking.  Networking should be something that is second nature to you and it should be something that you do all the time, while you’re waiting in the queue at the bank, sitting watching your kids playing sport or at a formal Networking meeting or any event – you should be Networking.


You need to find out where you are most comfortable Networking, whether it is at a Networking meeting/dinner/breakfast or at a conference or exhibition or a workshop/seminar type gathering or what about charity events or even socially – whatever is more comfortable for you, is where you will be the most successful at Networking, as long as you are Networking.


Remember though that Networking is not about doing business, it’s about meeting people, building relationships and building trust and respect.  Once those are in place – doing the business is the next natural step.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za  or http://www.viljoenconsulting.co.za 


Tuesday, August 11, 2020

Business Tips - Firing a Client – Part 1

 Business Tips - Firing a Client – Part 1


By Nikki Viljoen – Viljoen Consulting  (Pty) Ltd 


Firing a client!  To many small business owners out there this may sound like attempting suicide.  That said, it is often in our own best interests to get rid of problem clients.  


Perhaps it would be a good idea to define what the word ‘client’ means.  The Concise Oxford Dictionary says “Person using services of professional man (lawyer, architect, social worker etc).”  The Wiki says “A customer is a buyer or receiver of goods or services”. Surely that would mean that if the client is a ‘buyer’ that the goods or services that they had received would actually need to be paid for.


Look I’m not saying that every time you have a difficult client you need to get rid of them, I am talking about the client who consistently  takes up 80% of your time and energy but only contributes to 20% of your income. It’s the client who never listens when you tell them things, who never takes your advice but when the smelly brown stuff hits the fan, expects you to drop whatever you are doing and sort out their mess . . . at a discount!


It’s the client who you constantly battle to get money out of, in fact it takes you longer to get the money out of them than it did to do the job in the first place. I have some of these clients and my Customer policy for them is that they actually need to pay me up front and then I will do the work for the amount of money that they have paid me.  That way they get the work done that they want and need and I get paid on time – a win/win I am sure that you would agree.  Alternatively, get a deposit up front, especially if what you are selling is a product.  I sell a service you see and quite honestly, I cannot un-write a policy or procedure or un-teach something that has already been taught, so there is nothing that I can actually take back from them.


Another way to deal with clients who don’t pay on time and then cancel everything out of the blue (when you have already done the work) is to put a substantial cancellation fee into your Terms and Conditions.  Don’t be shy or scared to phone them for money, it is after all your money and I have no doubt that they did not blink an eye when they contacted you at all hours of the day and night demanding your attention.


It really isn’t worth the aggravation and irritation!  They will cost you more in time and effort and energy than what you will make off them in the long run.


Next time we will have a look at some additional reasons on why to get rid of some of your clients.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 


Friday, August 07, 2020

HR 101 – What to do When . . . Staff go Awol - Part 1

 HR 101 – What to do When . . . Staff go Awol - Part 1


By Nikki Viljoen – N Viljoen Consulting (Pty) Ltd  


Most employers rely rather heavily on their employees to get the job done, not only in the Corporate world, but also in the world of the SMME.  Unfortunately, it’s the SMME, who shoulder the biggest burden of ‘growing’ the economy and who have the greatest difficulty in ‘wading through the red tape’, who will ultimately foot the largest of all bills, when they try and dismiss AWOL staff without following the correct procedures!  How sad is that?


Let’s face it, employers need their staff to be present at work in order for the deliverables to take place. In a Corporate environment, a staff member who doesn’t pitch for a day or two can become a minor irritant in the grand scheme of things simply because there is usually another person who can ‘step up to the plate’.  Whilst this is not ideal in the long term, in the short term it is something that can possibly be lived with. 


This however is not the case with a typical Small Business.  Usually there is the Business owner (lets call him Mike) who is the CEO, MD, HR Manager, IT Manager, Sales Manager, Administration Manager, Operations Manager, Counselor and general dogs body, and then there is one staff member, who shall we say is the driver who delivers everything.  Let’s call him George.


Let’s take a typical scenario – it’s been the Easter weekend.  The Company is in a state of animated suspension,  because being this time of the year there are 3 or more public holidays during the month, which means that productivity has to be increased for the other 19 or less working days in order to meet the targets set for the month.  The Tuesday morning after 4 days off – George does not pitch for work, and not only does George not pitch, he does not phone in or get anyone to contact Mike.


Now what! Torn between wanting to throttle George, because there are 50 urgent deliveries to make! Mike still has to continue with his work, meetings, sales, meeting of targets and so on, Mike is also concerned about George’s well being.  What if he has been in an accident – we all know what the roads are like over Easter and we all know what kind of condition the taxi’s are in as well.  Mike calls George’s cell phone number and the call goes straight to voice mail. The home telephone number that Mike has for George, just rings.  George’s girlfriend hasn’t heard from him for months and in fact wants nothing to do with him at all!  The cold reality of the situation is that Mike cannot get hold of George at all.


Mike decides to just get on with the job at hand and hopes that George will either call in or come back to work the next day.


The next day dawns bright and early and an exhausted Mike eagerly awaits the arrival of his driver – no George, no phone call, no nothing!  Again Mike gets on with what needs to be done in order for his business to continue operating.  Mike at this point is still torn, but more on the side of ‘What the hell is George playing at’!


The next day sees Mike dragging himself into the office.  He is fit to drop because in order for his company to meet the targets, deliverables etc., Mike has had to work through the night and the strain is more than beginning to tell!  Again he is faced with an impossible amount of deliveries, as well as all the appointments that he has made in order to promote and make his sales targets.  Most of these appointments were really difficult to get and would be impossible to re-schedule, without him losing credibility – needless to say, if the deliveries are not made, he will also lose clients and his income will suffer, not to mention cash flow and all the other realities that come with owning you own business.  Mike is now no longer  even the slightest bit interested in finding out what George’s problem is – all he wants to do is get rid of him!


Sounds familiar – doesn’t it?


Well here’s not what to do – don’t just fire the guy!  This action will sure as hell come back to bite you in the rear end and when I say bite you – it will take chunks out!


Let’s have a look at the facts – take the emotion out of the whole thing and just look at the facts.



On the one hand 


George is absent without leave and/or any kind of authority

George has not contacted the office to let Mike know what (if any) the problem is.

No-one has called in on George’s behalf.

Mike has not been able to contact George in any way.

Mike has no way of knowing when or indeed if, George is ever coming back and clearly Mike cannot cope on his own.


On the other hand

The law necessitates that a disciplinary hearing needs to take place, in order for Mike to dismiss George, in a legally compliant manner.

The law states that George is entitled to participate in a disciplinary brought against him because he has the right to know what the charges are against him, and he also has the right to defend himself.

Mike cannot get George to a hearing because he cannot locate George.


The bottom line is that the very offence of being absent without leave is preventing Mike from disciplining George.


Next week we will have a look at how to resolve this dilemma. 


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 



Thursday, August 06, 2020

VAT 101 – Claiming VAT Back On An Employee’s Telephone Account



VAT 101 – Claiming VAT Back On An Employee’s Telephone Account

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

Please note that this pertains to South African Revenue Services (SARS), the Value Add Tax (VAT) Act and Best Practice Requirements.

There are instances where employees are obliged to use their own resources on behalf of their employers.  The VAT that has been charged in these instances can also be claimed back.

Here is the story.

Mike owns a chain of retail stores throughout South Africa.  Mike employs a team of individuals who are area or regional Managers, whose function it is to spend most of their time in the stores to ensure that they are compliant in terms of the Company’s policies and procedures, that staff are trained and informed on new products and motivated to sell and to ensure that targets are achieved.  George is one of these regional Managers.

Part of George’s duties is to compile and file reports to Head Office on each store that he visits.  Due to the number stores that fall under George’s responsibility, time is of the essence and in short supply and there are often many weeks that George does not have time to physically get to the office and he must communicate with Head Office and his stores via e-mail from home.

Obviously in this instance, George is entitled to claim these telephone calls and Internet expenditure back from Mike’s Company.  These claims would also include the VAT portion of the amounts to be claimed back.

In fact, if the truth be told, any expenses that are incurred by an employee, on behalf of the employer must be reimbursed to the employee, inclusive of VAT (of course this only applies where VAT has been charged).

The employer then would be entitled to claim (where applicable) the VAT portion of these reimbursements when they calculate their VAT from the offset between the input and output VAT.

If you are not sure about what can and can’t be claimed contact your nearest SARS office.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Wednesday, August 05, 2020

Networking 101 - Making Small Talk

Networking 101 - Making Small Talk

By Nikki Viljoen of  Viljoen Consulting (Pty) Ltd 

Karl Smith, a business networking and referral coach says “The Ability to connect with others through small talk can lead to big things.”

Ain’t that the truth!  Who would think that a casual meeting with someone, where there were no expectations, perceptions or hidden agenda’s can turn into something so much bigger.

Several years ago I attended several Intra-Africa Executive Breakfasts that were hosted by Upbeat Marketing, that were a platform for people to Network for ‘across border’ opportunities.  I met people from all over Africa and also South Africa.  I dined with Ambassadors and High Commissioners and CEO’s of big Corporate Companies here and there, and also ordinary folk like you and me, and I learned a lot.  I spoke to random strangers that somehow ended up sitting next to me or sitting at the same table as me and learned about different cultures, different African cultures – it was illuminating!

I met a chap by the name of Richard from SAFM and through him ended up being interviewed on SABC International and because of that got calls, e-mails and messages from friends and family all over the world, who watched me being interviewed – that’s a biggie for me. 

Sure, me being an introvert, made it really difficult to make conversation or chit chat with total strangers, but here’s the thing – small talk opens the door to getting friendships going.  Small talks breaks the ice before people get serious enough to start discussing business.  Small talk starts the whole process of building relationships.  Small talk got Richard and I talking and that small talk lead to a big thing in my life.

So what is ‘small talk’ exactly?

Generally speaking, ‘small talk’ is considered to be ‘light’ conversation about every day common variety type happenings – so don’t be talking about politics or religion or sex – those will just get you into a huge mess.  It’s about interesting things that you read in the paper or in a magazine – things that don’t require too much research or too much thought.  Nonsencesickle (is that even a word) things that are amusing (as long as you are not disparaging anyone), that bring a smile to a face or that are topical to what is happening around us at the moment (I wonder what else we can talk about now that the Cricket saga has had it’s 15 minutes of glory?) It’s the type of conversation that people engage in at a cocktail party or the office party.

You see the thing is, it’s not always appropriate to talk about business.  Meeting someone for the first time at a wedding for example, and launching yourself into your full business presentation, is not a good idea – chances are that by doing that you will ensure that that particular person may never want to see or even speak to you again.  But telling a light antidote of something that was really amusing at the last wedding that you attended, to a table full of strangers who are sitting silently – shy to talk to each other because they have never met, is sure to get a conversation going as others start to tell of funny experiences that they may have had at weddings or birthday parties.

Sadly most people are not really any good at ‘small talk’ and when they have nothing to add to the conversation, they retreat even further into their shells – afraid to come out in case they make a fool of themselves.   Even sadder is the fact that engaging in ‘small talk’ with someone usually gives them a first impression, a very accurate picture of who you are as a person.  It reveals things like  – do you listen attentively when someone talks to you?  Do you express yourself eloquently or do you speak in dis-jointed words that confuse?  Do you join in or hold yourself apart?  Do you have an opinion that you are willing to share with others or do you just follow every one else’s opinion (even when there are some that hold opposing positions)?

From the way that you handle yourself with ‘small talk’, people will automatically perceive how you would go about the ‘business talk’.

So how do you go about becoming proficient at ‘small talk’? 

Well some of the tips, I have already given you – read, read, read – the newspaper, magazines (and for goodness sake not the heavy financial ones – rather look at the gossip ones, the Kardashian’s latest antics usually bring out a smile to two).  The internet is also always a huge resource of information.  If you know you are going to meet a particular person – Google them, try and find out what their interests are and then hone up on that.

Remember though, conversation is something that happens between two or more people. It’s not a dialogue for one – let others also have a chance to say something or add to the conversation.  This can be done by asking a question that doesn’t necessarily require a ‘yes or no’ answer, like a ‘what do you think of . . . . .?.  Then step back and listen to the answer as well as the opinions of everyone else.

Making ‘small talk’, like everything else in life, takes practice, the more you practice the better you will become and the better you become, the more confident you will become.

So invest a few minutes every day in reading something light or interesting that you can share with someone. Get yourself engaged in ‘small talk’ with someone today and you’ll be sure to reap the benefits of something that could be really big in the future.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za  or http://www.viljoenconsulting.co.za 

Tuesday, August 04, 2020

Business Tips – The Poker Player

Business Tips – The Poker Player


By Nikki Viljoen – Viljoen Consulting (Pty) Ltd -  November 2009


Dr Renate Volpe, in her Political Intelligence nuggets says “Game 8: The Poker player.  Encourages another person to share information, without revealing their own position.”


Oh I know these ones – they are the people who usually throw one or two words out and on very rare occasions an entire sentence may go into the pot and then they sit back and wait and watch and listen to everything that everyone else has to say.  As the conversation wanes or stops altogether they will throw the next lot of words or another sentence into the mix again.


Usually, they sit back with a huge self satisfied grin across their faces as they take in all the information that comes out of the conversation, whilst putting very little back in.  


From this information they use whatever they need to for their own purposes, never, ever giving anything back.


From my own personal point of view they are like vampires, constantly sucking the life blood out of you.  Always looking for new information, always on the periphery of any conversation, but never actually part of it.


In my opinion an exchange of ideas/information, is exactly that . . .  exchanging or brainstorming and I always try and make myself aware of individuals who hang about just to listen in and not contribute in any way.


Should you require any additional information on Renate and what she does, please visit her website on http://www.drrenatavolpe.co.za.


Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 



Monday, August 03, 2020

Inspiration – How To Grow

Inspiration – How To Grow

By Nikki Viljoen of N Viljoen Consulting (Pty) Ltd 

Ralph Emerson says “Unless you try to do something beyond what you have already mastered, you will never grow.”

Ain’t that the truth! It really makes me mad when I hear people saying things like ‘Some people are born more equal than others’ or ‘He/She’s had it easy because they were born with a silver/gold spoon in their mouths’!  You see I really do believe that we are all ‘born equal’.  Now before you all start beating up on me – hear me out.  I really believe that we all have the potential and the ability to be the best of who/what we can be – that’s all.  I also believe that we can only be judged on our own potential and not that we should be compared to others.  Yet at some point, many of us think that we can just sit back and watch the world go round as if we have achieved everything that there is to achieve.  What absolute nonsense!  There is always something more.

Think about it for a moment – when a baby gets to a certain age, they want to do things for themselves and go places by themselves, so they start to crawl and my goodness if any of you ever met my cousin’s youngest – he could really move when he set his mind to it.  We often used to have to run to keep up with him crawling towards his goal (usually his freedom out the kitchen door).  Kids don’t stop there though.  They don’t think – ok, I can crawl now so I have achieved my goal and that’s as far as I am going to go – I’ll just sit here and for the rest of my life just crawl to wherever I need to go!  They then at some point stand up and then walk and pretty soon they start to run.  I remember as a child always falling over – I was pretty much just gangly legs at that stage, and my parents were forever telling me to walk and not run – but hey, I had places to go and interesting things to see and do and time was a-wasting, so I ran.

To this day I run – ok, so don’t take that literally, I don’t much like to physically run anymore, but my mind certainly still runs.  There are so many new things to see or to learn.  So many more books that I want to read (most people laugh when they see my reading list, it runs to 26 typed pages), so many new ideas that I want to see reach their full potential.  

So many new things that I want to try.  There are discussions that I want to have with people and debates on controversial subjects that I would love to sink my teeth into.  There are countries that I want to visit and some that I need to re-visit.  There are people who I would love to meet and dishes that I would love to sample.  There are movies that I want to watch or I suppose . . .  I could just sit there and say, well I’m done – then what?

Na-ah, not for me – whilst there is still time in the day (or the night for that matter), there is time to do things. Things that will challenge me, make me stretch my brain and make me grow as an individual.  

Things that will help to make me be all that I can be – and then some. How about you?  What are your dreams and goals made up of?

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za