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Independent contractors vs employees

A question that often arises is whether a particular person is an employee or an independent contractor, and what the obligations of the employer in such circumstances are. The Fourth Schedule to the Income Tax Act requires any employer who pays any amount by way of remuneration to its employees to...

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Main Author: Joubert, Francois Jacques
Other Authors: Davis, Dennis
Format: Thesis
Language:English
Published: Department of Commercial Law 2023
Subjects:
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access_status_str Open Access
author Joubert, Francois Jacques
author2 Davis, Dennis
author_browse Davis, Dennis
Joubert, Francois Jacques
author_facet Davis, Dennis
Joubert, Francois Jacques
author_sort Joubert, Francois Jacques
collection Thesis
description A question that often arises is whether a particular person is an employee or an independent contractor, and what the obligations of the employer in such circumstances are. The Fourth Schedule to the Income Tax Act requires any employer who pays any amount by way of remuneration to its employees to deduct pay-as-you-earn (PAYE) in accordance with the tables released by the South African Revenue Services (SARS).
format Thesis
id oai:open.uct.ac.za:11427/38294
institution University of Cape Town (South Africa)
language eng
last_indexed 2026-06-10T12:32:31.718Z
license_str Not specified — see source repository
provenance_str_mv Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository
publishDate 2023
publishDateRange 2023
publishDateSort 2023
publisher Department of Commercial Law
publisherStr Department of Commercial Law
record_format dspace
source_str UCTD — University of Cape Town Open Access Repository
spelling oai:open.uct.ac.za:11427/38294 Independent contractors vs employees Joubert, Francois Jacques Davis, Dennis Tax Law A question that often arises is whether a particular person is an employee or an independent contractor, and what the obligations of the employer in such circumstances are. The Fourth Schedule to the Income Tax Act requires any employer who pays any amount by way of remuneration to its employees to deduct pay-as-you-earn (PAYE) in accordance with the tables released by the South African Revenue Services (SARS). 2023-08-26T13:46:58Z 2023-08-26T13:46:58Z 2005 2023-08-26T13:46:41Z Master Thesis Masters Masters http://hdl.handle.net/11427/38294 eng application/pdf Department of Commercial Law Faculty of Law
spellingShingle Tax Law
Joubert, Francois Jacques
Independent contractors vs employees
thesis_degree_str Master's
title Independent contractors vs employees
title_full Independent contractors vs employees
title_fullStr Independent contractors vs employees
title_full_unstemmed Independent contractors vs employees
title_short Independent contractors vs employees
title_sort independent contractors vs employees
topic Tax Law
url http://hdl.handle.net/11427/38294
work_keys_str_mv AT joubertfrancoisjacques independentcontractorsvsemployees