Sports coach PAYE

A sports coach at a school is paid per hour but only earns around R3000 pm which would normally exclude paying any PAYE. Is this coach still eligible to pay 25% PAYE? This is an independent coach, only on contract for 5 months.

Does he work anywhere else at all? How many hours does he work for the school?

No he doesn't work anywhere else and currently he only works 3 hours per week, but this will increase to about 6 to 10 hours per week when the season actually gets into swing

If he only works 3hrs a week then 25% would need to be deducted given he also does not work anywhere else. However, given that he earns under the tax threshold the employer can not deduct PAYE from this amount.