Email Us
info@sra.org.sz

Contact Centre
(+268) 2406 4050


Part Time Employees


DEFINITION OF PART TIME EMPLOYEES

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
 
 
REMUNERATION

 TAX RATE 

      Exceeds        Does not exceed 
        0      8 333 20%
  8 333    12 500 25%
12 500    16 666 30%
16 666   33%

 

NOTE

When applying these rates the rebates should not be taken into account. Part-time employees are still required to file returns of income at the end of a year of assessment, the Final Deduction System notwithstanding. Tax rebates will be granted on assessment for these cases. Employees’ tax certificates (PAYE 5) must be issued to such employees within the stipulated period in accordance with the requirements of paragraph 13 of the Second Schedule.

VIEW FORMS


  View all Application Forms

  View all Customs and Excise Forms

  View all VAT Forms

  View all Income Tax Forms

  View all Other Forms




PUBLICATIONS

 

    TAX CALENDAR   SEE ALL DATES

Provisional Tax:

1st payment is due no later than 31st December

2nd payment is due no later than 30th June

3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns


Remittance of PAYE:

No later than the 7th every month


See All



© 2017 Swaziland Revenue Authority. All rights reserved

Website Designed by Real Image Internet