ARTICLES

November 22, 2018

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 service rendered on behalf of such company or trust to a client (deemed employer) of such company or trust is rendered personally...

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