Page 5 - Additional Notes on Employees Tax

Part-time, Casual And Temporary Employees

 Employees tax calculated @ 25%

 Works < 22 hours per week

 If works < 22 hours per week and declares in writing that he

has no other employment = is in ‘standard employment’

 must be treated in the same way as an employee paid

weekly or monthly.

 Examples:

 casual payments to casual workers for irregular or

occasional services rendered

 fees paid to part-time lecturers

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