South Africa’s National Treasury recently proposed amendments to the Income Tax Act that will affect remote workers and their foreign employers.

The proposed amendment to the Employee’s Tax Schedule of the Income Tax Act, if promulgated, will result in foreign employers needing to register for and withhold Pay-As-You-Earn (PAYE) to the South African Revenue Service (Sars) as well as pay UIF and Skills Development Levies.

Joining us on the line to talk further about this is Director and Head of Tax at Allen & Overy, Benjamin Mbana.