Non-standard employment in South Africa refers to an employment arrangement where an employee works for more than 22 hours in every completed week for an employer. In non-standard employment, the employee may work longer hours or have a different work schedule compared to standard employment. Non-standard employment may include full-time employment, part-time employment, temporary or fixed-term contracts, casual work, or any other arrangement where the employee works more than 22 hours per week for the employer. It is essential for both employers and employees to be aware of the terms and conditions of non-standard employment to ensure compliance with labour laws and regulations governing such arrangements.
Any employment which cannot be classified under Standard or Deemed Standard employment.
Workers are employed on a daily basis and are paid daily, for example:
• Casual commissions paid, such as spotter‘s fees;
• Casual payments to casual workers for irregular services rendered or occasional services;
• Fees paid to part-time lecturers;
• Honoraria paid to office bearers of organisations, clubs, etc certificate (PAYE-GEN-01-G19 PAR 13.4)

Employee’s tax on standard employment income in South Africa is determined based on the employee’s total remuneration received from the employer during the tax year. The employer is responsible for deducting the correct amount of employee’s tax, also known as Pay-As-You-Earn (PAYE), from the employee’s salary or wages each month. The amount of PAYE deducted is calculated using the employee’s tax tables provided by the South African Revenue Service (SARS).
The tax tables take into account various factors such as the employee’s total annual income, tax rebates, and any allowable deductions to determine the correct amount of PAYE to be deducted. The employer must then remit the deducted PAYE to SARS on behalf of the employee by the specified due dates.
It is important for employers to accurately calculate and withhold the correct amount of PAYE from employees’ salaries or wages to ensure compliance with tax laws and regulations in South Africa. Employees should also keep track of their income, deductions, and tax withheld to verify that the correct amount of PAYE has been deducted by their employer.

In non-standard employment scenarios in South Africa, the determination of employee’s tax (PAYE) is based on the total remuneration received by the employee from the employer during the tax year. The employer is responsible for deducting the correct amount of PAYE from the employee’s income, taking into account any tax tables provided by the South African Revenue Service (SARS) that apply to the specific type of remuneration.

When calculating PAYE for non-standard employment income, the employer must consider the total remuneration received by the employee, including any bonuses, commissions, allowances, or other forms of compensation. The PAYE deduction is typically calculated based on the employee’s total annual income, tax rebates, and allowable deductions, using the relevant tax tables provided by SARS.
It is important for employers to accurately calculate and withhold the correct amount of PAYE from employees’ non-standard employment income to ensure compliance with tax laws and regulations in South Africa. Employees should also keep track of their income, deductions, and tax withheld to verify that the correct amount of PAYE has been deducted by their employer.

The Commissioner prescribes tax deduction tables for such classes of employees as the Commissioner may determine and also prescribe the manner in which they may be applied.
• Employees‘ tax must be calculated and deducted at 25% on the balance of remuneration.
• Where the employer is in possession of a tax directive in respect of an employee who is in non-standard employment, employees’ tax must be deducted in accordance with the directive (PAYE-GEN-01-G19 PAR 13.4)