Page 19 - Additional Notes on Employees Tax

Employer Duties

 If the employer doesn’t withheld the employee tax (full

amount) – SARS will expect from the employer to pay from

his own pocket (employer will be able to recover the amount

from the employee if not – employer has the right not to

supply a IRP 5 to employee)

 If SARS agree that non payment is not the result of tax-

evasion – it can exempt employer of personal liability. (If is

tax-evasion – fine=200% of tax outstanding – not

deductable from tax for employer. Interest also charged)

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