This course provides a practical and comprehensive guide to the application of employees’ tax (PAYE) laws in South Africa. It covers employer obligations, registration, tax calculations, and the treatment of various employment categories and remuneration components, helping attendees ensure compliance with SARS requirements and avoid costly penalties.
This session explores the full scope of PAYE obligations under South African tax law. Attendees will learn when employees’ tax applies and how to assess employment relationships, including distinctions between employees, labour brokers, personal service providers, and independent contractors. The course unpacks the PAYE registration and submission process, as well as detailed calculations covering allowances, fringe benefits, deductions, bonuses, and lump sums. It also addresses key administrative duties for both employers and employees, equipping participants with the tools to comply confidently with SARS requirements.
Key Topics Covered:
• Definition of remuneration and employee classification
• PAYE registration, submission, and payment processes
• PAYE calculation, including allowances, deductions, bonuses, and lump sums
• Labour brokers, personal service providers, and independent contractors
• Administrative responsibilities of employers and employees.
• Payroll professionals
• HR Officers
• Auditors
• Accountants
• Tax practitioners
• Financial managers
• Business owners seeking clarity on managing payroll under South African tax and legal frameworks.
