Part-time accounts clerk - what are the tax implications?

By Marc Sevitz · Updated

We just hired a junior accounts clerk to work 5 hours a day at R50/hour, 5 days a week. Hence, 100 hours a month.

I would like to know what the tax implications will be for this person due to the fact that he won't work full day. He is on 'probation' for at least 3 months with us.

I have queried a couple of people regarding the preparation of the agreement/contract whilst doing the research online. I am also currently finding how to categorise him on Pastel Payroll from Pastel as our company has full-time employees, paid on a monthly basis.

TaxTim Marc

TaxTim Marc said:
13 February 2013 at 18:56

Regardless of his number of hours, making him a part-time employee, he would still be taxed as normal on his salary as the full time employees. I am assuming he is only working for you, regardless though you would complete his payslip as normal and deduct PAYE etc in the same way as the other employees.