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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /South Africa /8. Non-compliance to withholding requirements / 8.1 Monetary penalties under the ITA and TAA

8.1 Monetary penalties under the ITA and TAA

South Africa

8.1�� Monetary penalties under the ITA and TAA

Where the employer fails to meet their obligations under the Fourth Schedule, the following penalties may be applicable:

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•�� If an employer fails to pay any amount of PAYE timeously, SARS must impose a penalty equal to 10% of such amount

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6.4 Outbound employees assigned abroad

Mexico: employment tax analysis

6.3 Inbound employees on assignment

7.1 Travel expenses

3.1 Minimum wage and overtime

1.1 Introduction: overview of the domestic payroll system

9.1 Probation period

5.3.1 Foreign company definition and registration

3.4.3 Maternity leave

2.1.2 Calculating income tax withholding

8.2 Income tax non-compliance

2.2.2 Housing fund contributions

2.2.1 SSS contributions

2.2.2 National Hospital Insurance Fund (NHIF)

2.1.6 Record keeping

2.2.3 National Insurance contributions

2.2.4 Gratuity fund

6.2 Double tax relief

2.2.1 National Social Security Fund (NSSF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)