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Fourth Schedule INCOME TAX ACT 58 OF 1962 Fourth Schedule
Fourth Schedule
AMOUNTS TO BE DEDUCTED OR WITHHELD BY EMPLOYERS AND PROVISIONAL PAYMENTS IN RESPECT OF NORMAL TAX (paras. 1–34)
(Section 5 of this Act)
[Heading substituted by s. 5 of Tax Administration Laws Amendment Act, 2015 (‘AND PROVINCIAL TAXES’ deleted and ‘89bis’ replaced by ‘5’) – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
[Fourth Schedule added by s. 19 of Act 6 of 1963.]
PART I DEFINITIONS (para. 1)
1. For the purposes of this Schedule, unless the context otherwise indicates— ‘Black person’ . . .
[De nition of ‘Black Person’ substituted by s. 47 (1) (a) of Act 85 of 1974 and deleted by s. 6 (a) of Act 30 of 1984.] ‘employee’ means—
(a) any person (other than a company) who receives any remuneration or to whom any remuneration accrues;
(b) any person who receives any remuneration or to whom any remuneration accrues by reason of any services rendered
by such person to or on behalf of a labour broker;
(c) any labour broker;
(d) any person or class or category of person whom the Minister of Finance by notice in the Gazette* declares to be an
employee for the purposes of this de nition; (e) any personal service provider; or
[Para. (e) added by s. 52 (1) (a) of Act 30 of 2000 and substituted by s. 66 (1) (b) of Act 60 of 2008.]
(f) .. .
[Para. (f) added by s. 52 (1) (a) of Act 30 of 2000 and deleted by s. 66 (1) (c) of Act 60 of 2008.]
(g) any director of a private company who is not otherwise included in terms of paragraph (a); [Para. (g) added by s. 19 (1) (c) of Act 19 of 2001.]
[De nition of ‘employee’ substituted by s. 44 (1) (a) of Act 101 of 1990.]
‘employees’ tax’ means the tax required to be deducted or withheld by an employer in terms of paragraph 2 from
remuneration paid or payable to an employee;
‘employees’ tax certi cate’ means a certi cate required to be issued by an employer in terms of paragraph 13; ‘employer’ means any person (excluding any person not acting as a principal, but including any person acting in a
duciary capacity or in his capacity as a trustee in an insolvent estate, an executor or an administrator of a bene t fund, pension fund, pension preservation fund, provident fund, provident preservation fund, retirement annuity fund or any other fund) who pays or is liable to pay to any person any amount by way of remuneration, and any person responsible for the payment of any amount by way of remuneration to any person under the provisions of any law or out of public funds (including the funds of any provincial council or any administration or undertaking of the State) or out of funds voted by Parliament or a provincial council;
[De nition of ‘employer’ amended by s. 22 of Act 72 of 1963 and substituted by s. 44 (1) (b) of Act 101 of 1990 and by s. 43 (a) of Act 3 of 2008.]
‘labour broker’ means any natural person who conducts or carries on any business whereby such person for reward provides a client of such business with other persons to render a service or perform work for such client, or procures such other persons for the client, for which services or work such other persons are remunerated by such person;
[De nition of ‘labour broker’ inserted by s. 44 (1) (c) of Act 101 of 1990 and substituted by s. 52 (1) (a) of Act 30 of 1998, by s. 52 (1) (b) of Act 30 of 2000 and by s. 66 (1) (d) of Act 60 of 2008.]
‘month’ means any of the twelve portions into which any calendar year is divided; [De nition of ‘month’ inserted by s. 19 (1) (d) of Act 19 of 2001.]
‘personal service company’ . . .
[De nition of ‘personal service company’ inserted by s. 52 (1) (c) of Act 30 of 2000, amended by s. 39 of Act 20 of 2006
and by s. 54 (1) (a) of Act 8 of 2007 and deleted by s. 66 (1) (e) of Act 60 of 2008.]
‘personal service provider’ means any company or trust, where any service rendered on behalf of such company or trust to a client of such company or trust is rendered personally by any person who is a connected person in relation to
such company or trust, and—
(a) such person would be regarded as an employee of such client if such service was rendered by such person directly
to such client, other than on behalf of such company or trust; or
(b) where those duties must be performed mainly at the premises of the client, such person or such company or trust is
subject to the control or supervision of such client as to the manner in which the duties are performed or are to be
performed in rendering such service; or
(c) where more than 80 per cent of the income of such company or trust during the year of assessment, from services
rendered, consists of or is likely to consist of amounts received directly or indirectly from any one client of such company or trust, or any associated institution as de ned in the Seventh Schedule to this Act, in relation to such client,
* Any person whose services have been procured for or provided to a client by a ‘temporary employment services’ as de ned in s. 198 of the Labour Relations Act 66 of 1995 declared to be an employee for the purposes of this de nition — GN 412 in GG 32109 of 7 April 2009.
318 SAIT CompendIum oF TAx LegISLATIon VoLume 1