An employer must deduct 25% from a casual employee’s wages as PAYE tax. This will apply to employees who:

• Work for an employer for less than 5 hours per day (or 22 hours per week) OR
• work for an employer without reference to a specific period of time
• Work on a daily basis, who are paid daily and whose wages are more than R75 per day.
  Examples include:
  • Casual commissions paid, for example, spotters fees
  • Casual payments to casual employees for irregular/occasional services
  • Payments made to office bearers of organisations or clubs

Exemptions to this rule are as follows:

If an employee works regularly for less than 22 hours per week and provides the employer with a written undertaking that they do not work for any other employer then they will be regarded as being in standard employment and tax must be deducted according to the standard weekly or monthly tax tables.

An employee who is in standard employment, in other words, he or she works for one employer for at least 22 hours per week.