What is the position where an employee earns a high salary and pays site and PAYE on this but also earns commission over and above his salary. Can he claim a tax directive on commission or must he estimate his tax liability. This could be difficult as he does not know what commission he will earn.
You would need to estimate the commission based on prior years then and apply for a directive from SARS for the tax to be deducted at a specific percentage. If the commission is greater than 50% of total income then expenses related to earning that income will be allowed as a deduction.
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