Getting a Salary vs Invoicing the Company?

By Marc Sevitz · Updated

Good day. I was wondering if TaxTim could help me with a query relating to my salary at my new job.

The owner prefers me to invoice him for my services at the end of the month. My question relates to what the tax implications will be with this? The remuneration is R120K per year and will be paid monthly.

Does this require me to act like a small business? And is the tax payable more or less in this case?

Thanks for your time
TaxTim Marc

TaxTim Marc said:
8 January 2015 at 9:08

This cannot happen as you will be a full time salaried individual and the employer needs to deduct PAYE each month. They cannot get around this.
Bert

Bert said:
8 January 2015 at 9:38

Thank you for the reply.

Just to clarify, it is a very small business with only two employees and one director. does this make a difference? Is there no other way of declaring PAYE myself?
TaxTim Marc

TaxTim Marc said:
8 January 2015 at 19:18

Unfortunately not, if you are deemed an employee which it sounds like you are then the business has a responsibility to deduct PAYE and pay it over to SARS.