Labour Brokers​

Who is a labour broker?

A labour broker is any natural person who conducts or carriers on any business whereby such person for reward provides a client of such business with other persons to render a service or perform work for such client, or procures such other persons for the client, for which services or work such other persons are remunerated by such person.

When must I apply for the exemption certificate?

You must apply for an exemption certificate annually (certificate only valid for one tax year). A fully completed IRP30A application together with the supporting documents must be submitted to the SARS Branch office at least 2 months before the expiry of your current exemption certificate. An exemption certificate is only valid from the date of issue (date of receipt of application or date when all requirements have been met) until the end of the tax year.

What if I lose my exemption certificate?

If an exemption certificate has been lost or misplaced, you must apply for a replacement certificate to SARS           Head Office and the replacement certificate will only be issued during the period of validity of the original certificate.
Last Updated: 07/01/2016 4:48 PM     print this page
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