The expression part-time employee, for the purposes of employee's tax, is defined to mean a person who is not in an employer's full-time employ and who is not remunerated as a full-time employee for any services rendered. The expression part-time employee excludes unskilled labourers whose remuneration does not exceed E3 416.67 on a monthly basis.
Part-time remuneration includes the following:
(a) Casual payments for irregular services rendered,
(b) Fees paid to part-time lecturers,
(c) Honoraria paid to office-bearers of bodies, clubs, societies, etc.,
(d) Remuneration paid for occasional services rendered, and
(e) Any payment that cannot be regarded as full-time remuneration.
The rates of withholding tax prescribed hereunder shall apply in the determination of employee’s tax to be deducted on any amount payable by way of remuneration to a part-time employee in any year of assessment
| REMUNERATION | TAX RATE | |
|---|---|---|
| Exceeds | Does not exceed | |
| 0 | 8,333 | 20% |
| 8,333 | 12,500 | 25% |
| 12,500 | 16,666 | 30% |
| 16,666 | 33% | |
NOTE
When applying these rates, the rebates should not be taken into account. Part-time employees are still required to file returns of income at the end of a year of assessment, the Final Deduction System notwithstanding. Tax rebates will be granted on assessment for these cases. Employees’ tax certificates (PAYE 5) must be issued to such employees within the stipulated period in accordance with the requirements of paragraph 13 of the Second Schedule.
The Eswatini Revenue Service (ERS) is a semi-autonomous revenue administration agency, established through the Revenue Authority Act No. 1 of 2008. It operates within the broad framework of Government but outside of the civil service.
Portion 419 of Farm 50, Along MR103
info@ers.org.sz
(+268) 2406 4050
(+268) 2406 4000
Mon - Fri
8am - 5pm
Sat - Sun
Closed
2024 © Eswatini Revenue Service. All Rights Reserved