1. Foreign nationals, i.e. all those individuals who are not citizens of South African, should be excluded when completing the EEA4 forms.
  2. Non-permanent employees should be included in the EEA4 forms in terms of the relevant occupational category and occupational level.
  3. The calculation of remuneration must include twelve months of a financial year that is in line with the period covered by the EEA2 reporting form.  Where this is not possible, e.g. in the case of non-permanent employees, the total payment the person received for the period worked should be divided by the number of months worked, and then multiplied by twelve.
  4. The following payments must either be included or excluded in an employee’s remuneration for the purposes of calculating pay in order to complete the EEA4 forms.


  • Salaries and fees paid to directors
  • Salary payments made to directors, executives and managers
  • Payments for all types of leave which relate to the reference period
  • Commissions paid
  • Employer’s contribution to pension, provident, medical aid, sick pay and other funds (e.g. UIF and CC)
  • Payments for piecework, incentive or profit sharing schemes
  • Fringe benefits paid in cash such as housing, mortgage and rent subsidies and transport allowance (e.g. monthly petrol allowance)
  • Allowances and penalty payments relating to ordinary time hours
  • Performance and other bonuses
  • Value of any salary sacrificed
  • Amounts paid to employees based abroad but paid from South Africa e.g. Embassy employees


  • Payments to independent contractors
  • Imputed value of fringe benefits
  • Fringe benefits tax
  • Reimbursement for expenses e.g. travel, entertainment, meals and other expenses
  • Amounts paid from abroad to employees based in SA e.g. embassy employees
  • Severance, terminations and redundancy payments
  • Overtime pay
  • Payments which do NOT relate to the reference period