Five Payroll Mistakes New Businesses Make
For new business owners in South Africa, launching an enterprise is an exciting milestone. However, once you hire your first employee, you step directly into one of the most heavily regulated environments in South Africa’s commercial landscape. A common trap for startup founders and small business owners is viewing payroll simply as “paying salaries at […]
PAYE and non-residents
Employment income is generally taxed where the services are physically exercised. The place of contract conclusion, where the employer is based and where the remuneration is paid is irrelevant in determining the taxation of employment income. This principle is supported by South African legislation and case law. Income earned from South African employers for services […]