South Africa: Draft legislation would require non-resident employers to register with SARS, withhold employees’ tax
The Draft Tax Administration Laws Amendment Bill, 2023 would remove a distinction between resident and non-resident employers
The Draft Tax Administration Laws Amendment Bill, 2023
Draft legislation—the Tax Administration Laws Amendment Bill, 2023 (released 31 July 2023)—would remove a distinction between resident and non-resident employers.
The proposed amendment seeks to treat resident and non-resident employers equally from an employees’ tax (pay-as-you-earn (PAYE)) perspective and aims to align with the employer’s obligations in relation to skills development levies and unemployment insurance fund contributions. The obligation to deduct employees’ tax would also be expanded to include all representative employers (previously this was limited to representative employers of non-resident employers).
Read an August 2023 report [PDF 226 KB] prepared by the KPMG member firm in South Africa
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