Am I a provisional taxpayer if my employer does not deduct tax from my salary?

By Marc Sevitz · Updated

Mimie

Mimie said:
15 December 2015 at 8:56

I get a monthly salary on a set day every month but I get it in full, without any tax deductions. It is my responsibility to arrange for the payment of tax with SARS. Do I have to register as a provisional tax payer in order to pay tax?
TaxTim Marc

TaxTim Marc said:
15 December 2015 at 15:30

How much is your monthly salary?
Mimie

Mimie said:
15 December 2015 at 15:32

R52 000 per month
TaxTim Marc

TaxTim Marc said:
15 December 2015 at 15:36

Are you a full time employee?
Mimie

Mimie said:
15 December 2015 at 15:40

Yes... the position ticks all the boxes for formal employment. I have to complete a timesheet but it is still regular hours from 08h00 to 17h00. I have an employment contract and not a commissioning contract, and they even contribute to my medical aid. I have business cards identifying them as my employer etc. Maybe I should also mention that I work for an embassy? Don't know if that makes any difference.
TaxTim Marc

TaxTim Marc said:
4 January 2016 at 8:29

The employer has a requirement to deduct all the required PAYE and UIF from your earnings as you are a salaried employee.