Remote Working Legislation, Laws & Regulations in South Africa

The Basic Conditions of Employment Act 75 of 1997 ("BCEA") governs conditions of employment, including working hours, overtime, rest periods, and leave. The provisions of the BCEA permit employers and employees to agree on flexible working arrangements, including remote working. There is no standalone remote working legislation in South Africa.

Remote working arrangements may be implemented through a contract of employment, workplace policy, or a collective agreement in unionised environments (however this would be rare).

Where remote work is provided for in a contract of employment, it is likely that an employer may not unilaterally alter those terms by compelling remote work or requiring an employee to return to the office without the employee’s consent, as doing so may constitute a unilateral change in terms and conditions of employment. Where remote work is implemented through a workplace policy, the employer has more discretion to amend or withdraw the arrangement.

An employee has no unilateral right to work from home unless that entitlement is expressly agreed.

Employers carry a general obligation to provide employees with the equipment and resources necessary to perform their work, and this duty applies to remote work too, within reasonable means.

South African employment law does not impose a statutory obligation to reimburse remote working expenses beyond what is agreed contractually. However, remote working policies should govern issues such as this.

There is no statutory obligation in South Africa to pay a work-from-home allowance.

Yes. Section 8 of Occupational Health and Safety Act 85 of 1993 imposes a general duty on every employer to provide and maintain, in so far as is reasonably practicable, a working environment that is safe and without risk to the health of employees. This duty extends beyond the employer’s physical premises to any location from which the employer requires or permits work to be performed. While practical enforcement in private residences may be complex, employers do have an obligation to ensure, to a practical extent, that the working conditions are proper from a health and safety perspective.

No.

No statutory obligation requires an employee to be insured to work from home. Employers should, however, review their existing employers’ liability, public liability and asset insurance policies to confirm whether those policies extend to employees working from home and to company equipment situated at employees’ residences.

Yes. COIDA provides for compensation in respect of occupational injuries sustained or occupational diseases contracted in the course and scope of act in an employee's duties, regardless of whether the incident occurs at the employer’s premises.

There is no legislative provision that expressly authorises or prohibits such offsetting, but an employer may not unilaterally reduce an employee’s remuneration on the basis that remote work eliminates or reduces commuting or other work-related costs. 

Remote employees remain bound by all their contractual obligations, including the duty to be available and responsive during agreed working hours and to comply with all employer policies. Over and above inherent work duties, they have a duty to adhere by general employment policies including IT, confidentiality, and anti-harassment policies.

South Africa introduced a Remote Work Visa, the visa permits qualifying foreign nationals who are employed by or provide services to foreign-based entities and who earn above a prescribed income threshold to reside and work remotely from South Africa for a period of up to three years. The Remote Work Visa is similar to the digital nomad visas, which are common in other jurisdictions. However, the Remote Work Visa is different from the Short Term Work Visa provided for under section 11(2) of the Immigration Act, 2002. The Short Term Visa permits foreign nationals to enter South Africa temporarily for work purposes. Remote Work Visa and section 11(2) visa serve two different purposes, the former is relevant for individuals who wish to live in South Africa while working remotely for foreign employers. The latter is intended for short-term and specific work-related activities.

Remote work abroad refers to arrangements in which an employee who is ordinarily employed in one country temporarily or permanently performs their duties from a different country. South Africa does not have a statutory framework governing such arrangements. The position is therefore governed by a combination of the employment contract, applicable tax legislation, and the laws of the host country, to the extent necessary.

The Labour Courts of South Africa have found that the South African labour legislation lack territorial jurisdiction in circumstances where work is performed outside of South Africa.

South Africa’s social security framework includes the Unemployment Insurance Fund, established under the Unemployment Insurance Act 63 of 2001 ("UIA") and COIDA. The UIA and COIDA are territorially anchored and apply to employees who work in South Africa. Where a South African employee works remotely from a foreign country for an extended period, continued coverage under South African social security schemes cannot be assumed, and the employee may simultaneously fall within the scope of the host country’s social security obligations subject to the host countries legislative provisions. 

South African tax residents are subject to tax on their worldwide income under the Income Tax Act 58 of 1962, irrespective of where that income is earned. Where a South African employee performs work remotely from a foreign country, whether after or before a holiday, the days spent working abroad may trigger tax obligations in the host country depending on that country’s domestic rules and any applicable double taxation agreement ("DTA") concluded with South Africa. Employees and employers should seek specialist tax advice before authorising extended remote work abroad.

An employee working remotely from a foreign country must hold the required authorisation to be present in and work from that country under its immigration laws. Many standard tourist or visitor visas do not permit employees to perform work, including remote work for a foreign employer, and an employee who works from a country under a visa that does not authorise such activity may be in breach of that country’s immigration laws. Employees should confirm their visa status before commencing any cross-border remote work arrangement.

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