A question that often arises is whether a particular person is an employee or an independent contractor, and what the obligations of the employer in such circumstances are. The Fourth Schedule to the Income Tax Act requires any employer who pays any amount by way of remuneration to its employees to deduct pay-as-you-earn (PAYE) in accordance with the tables released by the South African Revenue Services (SARS).
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uct/oai:localhost:11427/38294 |
| Date | 26 August 2023 |
| Creators | Joubert, Francois Jacques |
| Contributors | Davis, Dennis |
| Publisher | Faculty of Law, Department of Commercial Law |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Master Thesis, Masters, Masters |
| Format | application/pdf |
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