TaxTim says: 16 August 2013 at 18:40 It would depend, if they are on a full time contract then no they would not because they are under the tax threshold. However if the contract is short term then yes the 25% would need to be withheld and paid over to SARS. The reason for this is that the employer is not aware of any other income that you might be earning and thus cannot assume which bracket you fall into, so assumes you are in the 25% bracket. Any excess tax that is paid by being in the wrong bracket will be returned to you in the form of a tax refund at year end. |