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Can a person as an employee earn a monthly salary from a company with standard tax and uif deductions and then also submit the company with an invoice for a monthly fee from a CC of which the person is a member? The invoice would not be subject to a tax deduction from the company the person is employed with. The person would deal with these taxes through the CC's tax submissions. Would the company the person is employed with legally be able to pay a salary as well an invoice bearing in mind the invoice is from a cc of which the employee is a member? What are the implications from both parties?
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If the CC is earning at least 80% of its revenue from the one company, then the company has an obligation to recover paye before making payment to the CC as the CC may be regarded as an employee rather than a consultant.
One also needs to determine who is actually providing the service to the company and whether the CC invoicing is an attempt to perhaps lower ones tax obligation -
This is SARS' flowchart AS-PAYE-05-F1 - PERSONAL SERVICE COMPANY - REV 1 - 01 March 2007[1] (1).pdfComment
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