Independant Contractor

[Morticia]

Duncan is correct - no more tax directives/clearance for independant contractors. There's quite an extensive (albeit a bit old) Interpretation Note No. 17 issued by SARS.

A number of operational procedures have been put in place over the years to facilitate the process of considering the status of a labour broker. These are contained in Circular Minute No. 40 of 1992 (which included a brochure “Tax Guidance for Independent Contractors and Labour Brokers”), Circular Minute No. 40 of 1995 as well as a Minute addressed to SARS branch offices dated 8 April 1993. These documents were made available to SARS branch offices only (I will try to get my grubby paws on these dcuments and post here.)

[Dave A]

If the definitive guidelines aren't generally available, no wonder there is so much confusion on this. The issue of taxation on the earnings/payment to independant contractors seems to come up quite regularly.

I will try to get my grubby paws on these dcuments and post here.

You are a star!

[duncan drennan]

Have a look at this list of SARS' income tax interpretation notes. Interpretation Note 35 has to do with personal service companies, labour brokers and independent contractors.