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Do we need a tax directive to avoid paying PAYE due to working out of the country ?

Posted 31 March 2014 under Tax Q&A


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My husband works out of the country and in 2013 was in Moz for 63 consecutive days, meaning he shouldn't pay PAYE in SA. How is this worked out in the system? Should he be paying monthly PAYE, and refunded at year end, or does he need to apply for some sort of tax directive from SARS? He has been invoicing the company, who have paid him in SA but there are no payslips or PAYE deductions. Now we are applying for a homeloan, they want payslips.

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TaxTim TaxTim says:
1 April 2014 at 9:16

Does your husband work for the company as an employee or did so when he was still in SA? Did he spend more than 183 days outside of SA as well as the 60 continuous days?

Penelope says:
1 April 2014 at 9:21

Due to the tax situation, he currently contracts for the employer. However, if he is eligible for the tax exemption (he spends more than 183 days outside of SA and has been out of the country now for 63 days) the company will employ him as permanent staff. The question is must they deduct PAYE or obtain a tax directive from SARS? What tax deductions should be reflected on his payslip?

TaxTim TaxTim says:
1 April 2014 at 9:27

The employer would, if they are satisfied that all the conditions are met, not deduct PAYE, but still issue payslips and an IRP5 as normal. There is no need to obtain a directive.


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