The expression “part-time employee”, for the purposes of employees’ tax, is defined to mean a person who is not in an employers full-time employ and who is not remunerated as a full-time employee for any services rendered. The expression “part-time employee” excludes unskilled labourers whose remuneration does not exceed E3 416.67 on a monthly basis.
Part-time remuneration includes the following -
(a) Casual payments for irregular services rendered,
(b) Fees paid to part-time lecturers,
(c) Honoraria paid to office-bearers of bodies, clubs, societies etc,
(d) Remuneration paid for occasional services rendered, and
(e) Any payment that cannot be regarded as full-time remuneration.
APPLICABLE RATES FOR PART TIME EMPLOYEES
The rates of withholding tax prescribed hereunder shall apply in the determination of employee’s tax to be deducted on any amount payable by way of remuneration to a part-time employee in any year of assessment
|Exceeds||Does not exceed|
|8 333||12 500||25%|
|12 500||16 666||30%|