Personal Service Providers And PAYE
With South Africa’s strict labour laws many employers are choosing to outsource work to contractors rather than employing people on a full-time basis. While this may provide some relief in respect of the labour laws employers may still have SARS obligations to these service providers more commonly known as a personal service provider or “PSP". A PSP has been included in the definition of an employee for tax purposes and in is defined as: Any company or trust, where any servic