Are Personal Service Providers included for SDL?

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      sylvia hammond

      I have resurrected this group from our old skills-universe site because this question concerns payroll administrators more than SDFs. But please feel free to contribute your knowledge to answer the question.

      This is the situation:
      A person provides services to a company themself
      The person does not employ other people to help them provide the services
      The company supervises what has to be done on their site
      The person is defined by SARS as a Personal Service Provider
      So the payroll administrator deducts 25% tax from the payment.
      For tax purposes the person is a personal service provider.
      But they are not an employee and don’t have employee benefits such as provident fund.
      Question: should the amount be included for calculation of SDL?

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