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WHY AN EMPLOYER NEED TO REGISTER WITH CF?

According to the law, an employer must insure his/her workers against occupational injuries or diseases contracted during the course of employment. CF is not insuring the employer's business but, insuring the workers.

REGISTERING AS AN EMPLOYER

According to law, an employer must register with the Compensation Fund (CF) within 7 after appointing an employee/s.

For Employers - if you want to apply for registration at CF:

• Register online www.labour.gov.za, click Online Services, click ROE Online (CFonline.labour.gov.za) or
• Complete the Registration Form
• Attach the CIPC certificate, UIF Proof of Registration, ID copies of the owners/directors, a proof of the business residence.
• For the Non-Profit Organisation (NPO), attach the CIPC certificate, UIF Proof of Registration, NPO certificate, ID copies of the owners/directors, a proof of the business residence
• For the Trust,
• For the Sole Trader/Proprietor, ID copies of the owners/directors, a UIF Proof of Registration, a proof of the business residence
• Forward to RegistrationCF@labour.gov.za
• A Contract Account Number (99…….) will be issued upon the finalisation of the registration

EMPLOYER REGISTERED WITH MUTUAL ASSOCIATIONS

CF has offered license to some of the sub-classes with the Mutual Associations:

Rand Mutual Assurance (RMA)

·         Class IV (Mining Industry) – Optional to transfer from CF to RMA

·         Class XIII (Iron, Steel, Metal and related industries) – Compulsory transfer from CF to RMA

Federated Employers Mutual Assurance (FEM)

·         Class V (Building and Construction) – Optional to transfer from CF to FEM

CHANGE OF REGISTERED DETAILS

An employer must inform CF within 7 business days of any changes in registered particulars (e.g. change of name, address or when no longer operating as an employer, etc.).

Complete the change of registered details ​

APPLICATION FOR THE CHANGE OF THE NATURE OF BUSINESS

·         Employer may apply for the change of the nature of business

·         Changes will be effected on the date of the application

·         Employer may complete the following form

EXEMPTED EMPLOYER

All employers are required by law to register with CF except for the following:

• National and Provincial government departments
• 9 Municipalities with an exemption certificate

RETURN OF EARNING (ROE)

·         Employer are required to submit on annual basis.

·         Employer may submit from 1 April 2020 to 31 May 2020

·         Failure to submit within prescribed period, interest and penalties will be charged.

·         Employer may use an online services www.labour.gov.za, click Online Services and click Employer Registration and ROE submission

·         Comple​te the Return of Earnings form​

EMPLOYERS BLOCKED FOR AUDIT

·         Employers may be unable to generate a Letter of Good Standing (LOGS) due to be blocked for an audit.

·         CF will require the supporting documents to confirm the correctness and accuracy of the assessments submitted.

·         The following documents are required to clear the audit:

ü  SARS – EMP 501 or Tax Clearance if exempt for paying Skills Development Levy

ü  A Proof of registration with UIF

ü  A Detailed Payroll Report – personnel,

ü  Audited/Independently Reviewed/Compiled Annual Financial Statements

ü  Affidavit or completion of the form……….

ü  A Power of Attorney (consultants, bookkeepers or attorneys when representing the employer)

·         All required documents may be submitted to 2019ROE.Audits@labour.gov.za

ALLOCATION OF PAYMENT

·         It may sometimes happen the payment is not allocated due to a system error, a correct Contract Account number (99…..) was not used, etc.

·         A Proof of Payment must be sent to Clarification@labour.gov.za

A LETTER OF GOOD STANDING (LOGS)

·         A Letter of Good Standing will be issued to the employer who has paid all the fees due.

·         Employer may apply for an instalment plan and for the request for the account statement using this email address cfdebtors@labour.gov.za

RECORD KEEPING AND AN AUDIT

·         Employers are required to keep record for a period of 4 years

·         CF may conduct a full audit which will include the following:

ü  Confirm the registration

ü  Confirm the correctness of the nature of the business

ü  Confirm the earnings declared over the past 4 years

ü  Confirm the status of the sub-contractors

APPLICATION FOR THE REVISION OF ASSESSMENT

·         An application for the revision of assessment happens when employer identified an error on the submitted declaration of ROE.

·         An employer is required to submit an application within 30 calendar days from the date of the Notice of Assessment/Invoice.

·         For the application to be considered, all documents used to clear an audit will apply.

MANDATORS AND CONTRACTORS

·         All employers as mandators who utilize the services of a contractor should obtain a letter of good standing from the contractors to prove that the contractor is registered and up to date with all assessment payments.

·         If the contractor fails to register or pay any assessment, the mandator shall  be required to pay for any compensation paid to the employees and any  assessments outstanding.

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