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Do I have to register for PAYE if my employee earns taxable income elsewhere, but only R2 500 from m

Posted 28 October 2013

I have a parttime receptionist and pay her R2,500 per month. She also earns R15,000 per month from another employer. Do I have to register for PAYE, because her total income is taxable, or do I not register because what I pay her is less than the taxable amount? She clearly has to pay personal income tax on her total earnings, but it seems to me that I do not have to register for PAYE. Please advise!

TaxTim TaxTim says:
28 October 2013 at 13:31

How often does she work for you, more than 22 hours a week?

Mary says:
28 October 2013 at 16:28

She works 15 hours a week for me. She works full-time for her other employer, but he allows me to use her part-time, while she is also working for him during the fifteen hours.

TaxTim TaxTim says:
29 October 2013 at 11:01

Given that she works less than 5 hrs a day and if you take her total income over the month and divided it by 60 hours she earns less than R261 for each day worked, then you will not need to deduct employees tax.

Mary says:
29 October 2013 at 13:38

Thank you!

TaxTim TaxTim says:
29 October 2013 at 13:48

Only a pleasure!

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