NOTICE BOARD

Tenders

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JOB VACANCIES

THERE ARE CURRENTLY NO VACANCIES AVAILABLE

Public Meetings

No Public Meetings at Present.

PUBLIC NOTICES

No Public Notices at Present.

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.

TAX CALENDAR

Provisional Tax
1st Payment due no later than 31st December 2nd Payment due no later than 30th June 3rd Payment due on receipt of Notice of Assessment after having submitted Income Tax Returns
Submission of Income Tax Returns
No later than the 31st October every year
Submission of Salary Reconciliations
No later than the 30th September every year
Remittance of PAYE
No later than the 7th every month