PAYE must be deducted at a rate of 25% in respect of all employees who:

• Work for an employer for less than 22 hours per week, OR
• Work for an employer for an unspecified period.

Examples include:

• A person employed on a daily basis, who is paid daily and who gets paid more than R75 per day
• Casual commissions paid, for example, spotters fees
• Casual payments to casual workers for irregular/occasional services
• Honoraria paid to office bearers of organisations/clubs

The following people are exempt from this:

• If an employee works regularly for less than 22 hours per week and provides the employer with a written undertaking that he or she does not work for anyone else, then they will be regarded as being in standard employment and tax must be deducted according to the normal weekly or monthly tables.
• An employee who is in standard employment (in other words, who works for one employer for at least 22 hours per week).
• Pensions paid to pensioners