Table One: Maximum Permissible Fine not Involving an Underpayment
No previous failure to comply |
R100 per employee in respect of whom the failure to comply occurs |
A previous failure to comply in respect of the same provision |
R200 per employee in respect of whom the failure to comply occurs |
A previous failure to comply within the previous 12 months or two previous failures to comply in respect of the same provision within three years |
R300 per employee in respect of whom the failure to comply occurs |
Three previous failures to comply in respect of the same provision within three years |
R400 per employee in respect of whom the failure to comply occurs |
Four previous failures to comply in respect of the same provision within three years |
R500 per employee in respect of whom the failure to comply occurs |
Table Two: Maximum Permissible Fine Involving an Underpayment
No previous failure to comply |
25% of the amount due, including any interest owing on the amount at the date of the order |
A previous failure to comply in respect of the same provision within three years |
50% of the amount due, including any interest owing on the amount at the date of the order |
A previous failure to comply in respect of the same provision within a year, or two previous failures to comply in respect of the same provision within three years |
75% of the amount due, including any interest owing on the amount at the date of the order |
Three previous failures to comply in respect of the same provision within three years |
100% of the amount due, including any interest owing on the amount at the date of the order |
Four previous failures to comply in respect of the same provision within three years |
200% of the amount due, including any interest owing on the amount at the date of the order |