Page 18 - Profmark Tax Guide 2025 Digital

The employee is defined as a person who:

Is a natural Receives Is a personal Is a labour
person remuneration service provider broker
receiving from a labour
remuneration broker
Registered for employees’
and provisional tax purposes
Resident in RSA? and are all returns up to
date?

Does the person
employ three or more Any of the following present?
unconnected employees ■ Gross income more than
through the year? 80% from any client unless
3 or more unconnected
persons are employed
Are services required throughout the year?
to be rendered mainly ■ Provides the services of
at the client’s premises any other labour broker?
and is control or ■ Obliged to provide services
supervision present? of specified employee?

Apply the grid Apply the grid
(see next page) (see next page)
Subject to
Independent employees’ tax Independent
contractor? Labour broker?

Not subject to
employees’ tax
Key: Yes No
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