Available Course

Employees’ Tax: The PAYE system

>> Click here to book this training as an In-House course <<

Duration: 2.00
CPD Hours: Attendance at this seminar will secure 2 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc)
Course Facilitator: Corlia Faurie
T:  0118861395
E:  gillian@probetatraining.co.za
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Being in employment is a blessing for any individual, as this means being able to provide for your family and hopefully to invest for the future. SARS also rejoices when you are employed, as that means that they get to share in a portion of your remuneration through PAYE. Employers and employees alike need to have a working knowledge of this tax system, to avoid incorrect taxation of amounts on either part. This course is the second in our two-part series, and aims to facilitate understanding of the employees’ tax system.

This session will cover the following: • When and to whom employees’ tax would apply, based on the components of the employer – employee relationship and the concept of what constitutes “remuneration”, including a discussion of the following: o Labour brokers o Personal service providers o Independent contractors • The process of registering, submitting returns and making payment • The rules of PAYE for certain items to take into account: o Allowances and fringe benefits to be adjusted for PAYE purposes o Deductions allowed in the determination of PAYE o PAYE on bonuses and lump sums

All employers charged with the responsibility of registering for employees’ tax.