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Tax payment from salary



Luke says:
26 August 2015 at 16:39

If I am employed under a sole proprietor, and my salary has not deductions at every "pay-day" (eg. I don't received a salary advice reflecting deductions of PAYE or UIF). Would there be any recourse against me from SARS, is it the responsibility of the company to make the relevant deductions each month and to pay it to SARS?

I am really uncertain about all of these things, as in the past (before my retrenchment period prior to this job), the companies that I worked for did all of these things and was clear on my salary slip that tax was automatically deducted. Thank you in advance for your assistance, it is greatly appreciated!

TaxTim TaxTim says:
27 August 2015 at 10:07

The responsibility lies with the employer to deduct PAYE, UIF and SDL, however you will still need to pay the tax on these amounts when you file your tax return. You need to ask your employer why he is not deducting PAYE etc?

Luke says:
27 August 2015 at 10:45

Thank you very much for the response! I greatly appreciate it.

I would like to know if there is any major recourse that could be fixed toward me, in terms of the fact that the employer has not been fulfilling his duties by deducting the tax. He claims that his business is registered as a Sole Proprietor, what grounds would cause the employer to not do the above mentioned...the biggest fear I have is that I have been under his employment for just over a year, and it only recently dawned on me that things are not quite right, as I don't even receive a salary slip and have never really thought anything of it.

TaxTim TaxTim says:
28 August 2015 at 9:52

The problem is that because the ultimate responsibility to pay the taxes lies with you, you are the one who will need to pay it to SARS. He can still register as an employer for PAYE purposes even if he is a sole trader, it does not make a difference.

Luke says:
28 August 2015 at 13:31

Thank you for the response, it is greatly appreciated.

TaxTim TaxTim says:
30 August 2015 at 20:54

Glad we could assist!

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