Page 8 - Additional Notes on Employees Tax

Labour Brokers

 Definition of ‘employee’ in par 1 includes a labour broker

 A person (client) who pays remuneration to a labour broker

is therefore an employer

 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.

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