A person/individual is an independent contractor when the following conditions are met:


Is a South African resident.

Is not a labour broker.


Service is not mainly performed at the premises of the person paying for or requesting the service.

Service is not subject to control and supervision as to the manner in which the duties are performed, or to the hours of work.


If these conditions are not met, but the individual throughout the year of assessment employs 3 or more employees who are appointed on full time basis, the individual is still an independent contractor.