THE DEFINITION OF A LABOUR BROKER

The definition of "labour broker" has been changed so that it includes only natural persons. This is effective from 1 March 2009.

The new definition reads as follows:

"Labour broker" means any natural person who conducts or carries 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.

NB: If the labour broker is not in possession of a an IRP30 exemption certificate, employees' tax must be withheld from the payment made to the labour broker.