Tax relief measure: Amendment to payment of “Deferral of employee PAYE” during COVID-19.

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As part of the financial relief measures that were introduced by the South African government during the lockdown, A compliant employer may have deducted 35% from the PAYE liability upon submitting their EMP201. This arrangement initially started at 25% but increased to 35%, The repayment of the deferred amount would have commenced from for the period August reflecting on the EMP201 submission due to the 7th of September, the commencement date has now been adjusted to 7th of October for the period September.

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