Page 18 - Additional Notes on Employees Tax

Employer Duties (Self Study)

 Deduction by employer from employee’s

remuneration is determined from tables issued by

SARS

 Employer register at SARS and SARS keep record of

taxes paid

 Payable by employer to SARS within 7 days after the

end of the month in which it were deducted

 At the end of yoa after employer submits employee

tax recon (IRP5 recon), SARS can determine the

total amount of employee tax deducted from a

specific person.

 Employee’s normal tax liability is reduced by total

employee tax deducted from his remuneration. 18