![]() #Contractor expenses toward income software#When the 180 day exemption does not applyĪ software development company engages additional software consultants during their busiest time. No other landscaping work is required for the rest of the financial year.Īs the landscaping services are required for only 100 days in the financial year, both contracts are exempt, and payments are not subject to payroll tax. A second contract landscape gardener is engaged at the same time to perform the same services for 95 days. When the 180 day exemption appliesĪ company contracts a landscape gardener for 100 days in a financial year. The 180 day exemption does not extend the 90 day exemption.įor more information, read Revenue Ruling PTA 020, PTA 014, our case studies and the practice note (CPN 007) on payroll tax contractors. This is different to the 90 day exemption, which focuses on the contractor and the number of days they provide their services.
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