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Employee or contractor?

"Can my worker invoice me instead of going on the payroll?" It's one of the questions clients ask most. The answer isn't yours or the worker's to choose: SARS and the labour law both look at how the work is actually done, not at what the contract calls it.

This assessment asks what applies to the working relationship and shows where it lands, under both tests, with the reason for every step.

What it does

Runs the SARS PAYE test in the order Interpretation Note 17 sets out: the premises-and-control rule, the three-employee override, then the wider "dominant impression" test.
Runs the labour-law test separately: the section 200A presumption, which applies to anyone earning up to R269 600,90 a year (from 1 May 2026).
Shows both answers side by side, because they can differ, and says what to do next for the answer you get.
Flags contradictory answers, and suggests splitting the engagement where part of the work is employment and part is not.
Includes two worked examples, one employee and one genuine contractor, and links to the SARS and government sources.

Private by construction

It runs entirely in your browser. Nothing you tick is sent to us, or to anyone, and nothing is saved: reload the page or leave it and the answers are gone. Print or save the result as a PDF if you want a record.

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Read the background in Employee or independent contractor?If the result comes back borderline, that is worth a conversation before anyone signs anything. Accounting Connect is a Professional Accountant (SA) practice in Oudtshoorn, handling payroll, PAYE and tax for businesses across South Africa.

General information, not tax or legal advice. The result is an indication based on your answers and the law as checked on 23 September 2026. Confirm it with a registered tax practitioner or a labour-law adviser before acting on it.