Independent Contractor Agreement (South Africa)
How do I contract a freelancer without them becoming my employee?
If a contractor relationship looks too much like employment, SARS and the CCMA can deem the person an employee — with PAYE, UIF and leave liabilities attached. The dominant-impression test and section 200A of the Labour Relations Act decide this.
A well-drafted independent contractor agreement makes the genuine nature of the relationship clear: the contractor controls how the work is done, supplies their own tools, can work for others and is responsible for their own tax.
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