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I respectfully disagree with Ingrid and Herman because, at the time that the employees reported for work at the municipality they were already, by virtue of section 197’s automatic transfer provision, in the employ of the province. That is, although the employees were, at that point, providing services on the municipality’s premises, they were, under the law (section 197), providing the services that the province had taken over on 30 June. Therefore, the services they provided during the 6-month period were legally provided to the province and not to the municipality. Based on this, the remuneration that they earned should have been claimed from the province and not from their former employer.