JOINT WEBINAR SERIES | SESSION 2

The Year-End Pressure Test

What Bonuses, Shutdowns and Year-End Payroll Must Get Right Before December

Presented jointly by (SA)UEO and CIBA

📍 Online Webinar | 📅 Wednesday, 11 November 2026 | 🕘 15:30

The decisions a business makes before closing for the year can determine how smoothly it begins the next one. Shutdown notices, bonus decisions, festive overtime, leave payouts and year-end payroll all land in the same few weeks, and each carries both a financial side and a labour side. This session brings financial administration and labour compliance expertise into one conversation, so employers and their advisors can make those decisions with greater confidence, close the year properly and open the new one prepared.

What will be covered

Annual shutdowns and forced leave

What the BCEA allows, what contracts and policies must say, and the options when an employee's leave balance does not cover the full shutdown.

Bonuses and thirteenth cheques

When a discretionary bonus stops being discretionary, how established expectation arises, and the correct tax and payroll treatment, including in a year the business cannot afford to pay.

Festive overtime, Sundays and public holidays

The premium rates that apply over the season, and what changes this December for employees who moved below the new earnings threshold on 1 May.

Leave accruals, payouts and encashment

When leave may be paid out rather than taken, when encashment is unlawful, and how accruals and payouts must be calculated and recorded at year-end.

Year-end payroll housekeeping

The reconciliations that must close the year: payroll, PAYE, UIF and leave, and what dispute-ready records look like going into the new year.

December misconduct

Year-end functions, alcohol and conduct: where employer responsibility begins and ends, and how a December incident becomes a January CCMA referral.

Session Format

The session runs as:

  • A facilitated conversation between labour relations and financial administration specialists, built around the questions employers ask most at year-end
  • A practical employer scenario, a manufacturer heading into its December shutdown, examined from both perspectives
  • An open opportunity for attendees to put their questions to the full panel

The session closes with two brief information segments: Nicolene Smit, CIBA Education Manager, introduces the certified bookkeeping course available free to (SA)UEO members, and a short overview of (SA)UEO membership follows.


Meet the Panellists

Leana van der Merwe

Financial Administration | Record-Keeping

Chartered Accountant and Registered Auditor with over 18 years of experience in business accounting, auditing and corporate governance. Technical Manager at CIBA, supporting professionals across technical, education and professional development. A recognised speaker and thought leader in the accounting sector.

André Fourie

Facilitator | Labour Relations and Compliance

Assistant General Secretary of (SA)UEO holding a Masters in Labour Law, with a quarter century of experience in labour relations and employers representation. André facilitated the conversation and keeps every question anchored in the employer's reality.

Kim Heres

Labour Law | HR Compliance

Labour Law and HR compliance expert with over 30 years of experience in South African labour law and HR consulting. Director at CHA Consulting and ex officio (SA)UEO organiser, she helps employers navigate workplace compliance, employee relations and regulatory obligations for disciplinary hearings and workplace policies to CCMA advisory and Employment Equity compliance.

Adv Cisca Moyses

Legal Advisor 
to (SA)UEO

Advocate Cisca Moyses is a seasoned legal advisor and executive member of the South African United Employers’ Organisation ((SA)UEO), with over 25 years of experience helping employers navigate labour law, resolve disputes, and remain compliant

Reserve your place

Wednesday, 11 November 2026 | 15h30 | Online

Free to attend for (SA)UEO members and CIBA members. Open to all practitioners and employers.

Use the Coupon code provided in the email sent to you from your Organisation.