Contractors

About this module

The contractor provisions deal with payments to contractors that are liable for payroll tax.

When you have finished this course you will be able to:

• Define key concepts related to contractor provisions
• Interpret the criteria contained in the contractor provisions
• Apply the criteria to determine whether you are liable for payroll tax 
• Calculate the labour content of a liable contract

How long will this module take?

Topic	Duration	e-Learning	Printable
Contractors	15 mins	19.6 Mb	400 Kb