Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Personal Service Provider Rules: When SARS Says You Are an Employee

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.

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