Who owes the tax, and on what base

The lesson22
Worked case1
Quiz1
Sources and links1

In this module

Module 1 of 3

Test yourself

A way to check what has landed — no marks, no account · 1 section · 163 words · 3 min

Test yourself

Question 1 of 3

Which employers does the payroll tax target?

Every employerThose not registered for value added tax, or registered on less than 90 % of turnoverCharities onlyThose whose payroll exceeds a threshold

Question 2 of 3

Which receipts is the liability ratio computed on?

Those of the current yearThose of the previous yearThe average of the last three yearsForecast receipts

Question 3 of 3

Is an individual employing part-time exempt?

Yes, in every caseNo, the exemption presupposes full time or its equivalentYes, beyond six monthsNo, no individual is ever exempt

Back to the programme Module 2 — nextComputing the tax, employee by employee

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