Good day all.

I have an interesting question upon which I have not yet been able to find the answer. I have looked everywhere, so anyone who could help would be a sigh of relief for me.

Firstly, if an employer did not deduct enough PAYE from an employee, who will be responsible for the difference in PAYE that needs to be paid to SARS at the end of the year, when the employee submits his/her Income tax return?

Secondly, should an employer revise their EMP501 (and with that the IRP5's for their employees) as a result of miscalculation, and the amount owing to SARS increases, will the employer be able to claim the amount owing from the employees, or will the employer be liable for the amount?

Kind regards,
Jaco