SARS vs HR Focus – employer, pay your dues
Overview
A summary of the Commissioner for the South African Revenue Service v HR Focus CC (CA118/2024) [2025] ZAECMKHC 69 (21 August 2025) case in which the Court had to decide whether or not a taxpayer had acted as an employer in relation to its labour brokering services offered to its clients.
| Author | SAICA (Nomvula Masehla: Lead) |
|---|---|
| Division | Tax |
| Keywords | Labour brokering employer/employee relationship HR Focus |
| Categories | Tax |
| Date | 1 December 2025 |
| File |