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Can PAYE be deducted from an employee with refugee status?

Thursday, 05 February 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: I have a client who is a refugee, that has been supposedly issued with an Income tax reference number and has PAYE deducted every month from his salary. I would like to know if this is according to tax legislation.

A: Foreign persons with valid passport numbers employed in SA can and must also be registered for income tax by an employer on SARS Efiling. A SA ID number is not a requirement in such instance, only when it is a SA citizen. In such instance a country code of where the person is a citizen is also required on registration. Please refer to pg. 8 of the attached guide.

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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