Page 57 - P6 Slide Taxation - Lecture Day 7 - Various Topics

Labour Broker

• Paragraph ( c ) of the definition of ‘employee’ in par 1

includes a labour broker. A person (client) who pays

remuneration to a labour broker is therefore an employer

as defined.

• A labour broker is defined in par 1 as a natural person who

conducts or carries on any business whereby such person,

for reward, provides a client with his own employees to

perform work for the client or procures workers for a client.

• The client pays the labour broker and the labour broker

pays the workers.

• It is the provision or procurement of workers (that is,

persons ) and not the providing of a service .

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