Page 7 - Employees tax
P. 7
EMPLOYEES TAX
Part-time employees
• Part-time employees are subject to employees’ tax at a
fixed rate of 25% (i.e. the normal sliding scales are not
applicable). Please note that this is only for employees’
tax purposes - the individual can still submit a tax
return and perhaps be entitled to a tax refund due the
rebates available for natural persons .
• For example, if a student marks tests for CQ, CQ will
withhold 25% employees tax on the amount payable to
that student. The student can submit a tax return.
Should the student’s earnings be less than the tax
threshold for the year of assessment under review, the
student will get a refund for the 25% employees.
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