Your payroll clients are the ones exposed. Pay a one-man company for services and you may be an employer who should have withheld PAYE at 27%. Get it wrong and the shortfall, the 10% penalty and the interest follow the directors personally. Here's how to spot it first.

A travel allowance on your payslip is not a tax-free perk. SARS taxes 80% of it through PAYE every month, and the only way to reduce that tax bill is with a valid logbook at assessment time. The same applies to company vehicles and reimbursive payments. Each arrangement has its own rules, its own thresholds, and its own consequences when those rules are ignored. This guide explains exactly how each one works and what your clients need to do right now.