December salaries in January. Last days to submit ZUS South Africa

Contribution payers should remember about an important personal report, which will soon have to be submitted to ZUS. It’s about South African printing. Who must submit it and by what date?

Contribution payers who paid wages for December to their employees in January, must remember about the additional settlement obligation towards the Social Insurance Institution. I am talking about the need to submit the RPA report to the Social Insurance Institution. ABOUTIt has been in force since January 1, 2019. It was then introduced a new RPA report which is a personal monthly report on the income of the insured person / periods of teaching work. Who is obliged to prepare it?

RPA report - who submits and when?


Who needs to submit an RPA report to ZUS

The South Africa report should not be submitted every month. The data contained therein is used to determine the right and amount of old-age and disability pensions. It should be submitted for persons employed (on the basis of an employment contract, contract of mandate, agency or other contract for the provision of services), if:

  1. Has been paid to the employee remuneration due for a calendar year other than the year in which it was actually paid or – if the insured person has exceeded the annual basis for assessment of contributions – the basis for assessment of contributions for accident insurance,
  2. The employee was working as a teacher,
  3. In addition to remuneration for the period of incapacity for work and benefits, i.e. sickness, maternity, care allowance and rehabilitation benefit – the insured was paid the income due for the given month or for another calendar year (e.g. apprenticeship allowance) and this income in the period of receiving this remuneration or allowance did not constitute the basis for the calculation of contributions to retirement and disability pension insurance.

This means that the obligation to complete the RPA report is subject to, inter alia, December salaries paid in January, additional salaries, the so-called “Thirteen”, all kinds of employee awardswhich were paid in the new year, or internship allowances (provided that they were paid in addition to the allowance, maternity and care pay).

When is the deadline for submitting the RPA report?

The RPA personal report is not submitted every month (unless there are teaching staff), but only when a situation arises that necessitates its submission. Therefore, it is only an additional document, which is included together with such forms as ZUS DRA and ZUS RCA (submitted monthly). This means that it should be submitted by the 15th of the month.

How to properly complete and correct the RPA report?

Contribution payers who have problems with the correct completion of the RPA report, or have been forced to correct it and have doubts how to do it – can use the instruction prepared by the Social Insurance Institution.

The manual is available below:

How to complete and correct ZUS RPA

/ based on

ZUS Taxes 2022

About Eric Wilson

The variety offered by video games never ceases to amaze him. He loves OutRun's drifting as well as the contemplative walks of Dear Esther. Immersing himself in other worlds is an incomparable feeling for him: he understood it by playing for the first time in Shenmue.

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