Do 'casual work people' have to register for tax?

By Marc Sevitz · Updated

I want to ask students (between the ages of 15-17 years) to help out in our company for 3 days (once off) within a 20 day period - do these students have to register for tax? I will pay them R35 per hour for a 5 hour shift.

I also want to ask an adult to work for me for 8 days within a 30 day period once off. Do I have to ask her if she is registered for tax? if she is, do I have to pay her through the company payroll or can I pay her out of petty cash?
TaxTim Marc

TaxTim Marc said:
4 November 2013 at 14:34

For casual workers working less than 5hrs a day and earning less than R257 per day you would not need to register them or deduct PAYE.

You can pay the second person however you wish, but the above rule still applies. It would appear she would need to have a tax number and you would need to deduct PAYE.
Bee

Bee said:
4 November 2013 at 16:12

Thank you so much!
TaxTim Marc

TaxTim Marc said:
5 November 2013 at 9:37

Only a pleasure!