Page 7 - Additional Notes on Employees Tax
P. 7
Independent Contractors
IF 2 REQUIREMENTS PER PREVIOUS SLIDE DO NOT
APPLY
(therefore not deemed independent contractor)
BUT
Have ≥ 3 full time employees (Connected persons excluded) in
service throughout year of assessment
THEN: Don’t have to pay employees tax
Payments to independent contractors = excl.
from the def of "remuneration" 7
