Self-Employed Individuals and Tax A Practical Starter Guide 2026

Price:
R598.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Ruzel Van Jaarsveld
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


This practical course is designed to help self-employed individuals understand how income tax works when you’re not on a payroll. It covers the essentials of tax registration, record-keeping, deductible expenses, provisional tax, and what SARS typically expects from freelancers, consultants, sole proprietors, and side-hustle earners. The focus is on building confidence with the “everyday tax decisions” self-employed people face.

  • Module 1: Self-Employed vs Employee — Why SARS Treats You Differently
    Content: What “self-employed” means for tax, the difference between salary and business income, and why PAYE vs provisional tax matters.
  • Module 2: The Self-Employed Tax Toolkit — Registrations and Profiles
    Content: When you need an income tax number, how eFiling fits in, and the basics of keeping your SARS profile compliant (banking details, contact info, notices).
  • Module 3: What Counts as Business Income?
    Content: Typical self-employed income streams, invoicing basics, cash vs accrual concept (intro only), and how to think about timing of income.
  • Module 4: Record-Keeping That Actually Works
    Content: What to track weekly/monthly, what documents SARS expects, retention periods (conceptual), and simple systems for receipts, invoices, and bank statements.
  • Module 5: Expenses and Deductions — The Practical Rules
    Content: The basic logic of deductible expenses, private vs business split, and common deductible categories (phone, internet, travel, home office intro, tools/software).
  • Module 6: Problem Expenses SARS Queries Often
    Content: Typical “red flag” items (entertainment, meals, travel, mixed-use assets), how to document them, and how to avoid over-claiming.
  • Module 7: Provisional Tax Made Simple
    Content: Who must register, the two payment periods, what “estimate” means, basic penalty/interest risk, and how to avoid underpayment surprises.
  • Module 8: Putting Your Numbers Together — A Simple Tax Calculation Flow
    Content: A clean flow from turnover → allowable expenses → taxable income → tax payable; how to think about setting aside money for tax during the year.
  • Module 9: What to Submit to SARS — Returns in Plain English
    Content: What you’re declaring, what SARS is checking, typical sections relevant to self-employed taxpayers, and the difference between filing and paying.
  • Module 10: Staying Compliant Without Stress — A Year-Round Routine
    Content: A simple calendar for self-employed tax (monthly admin, provisional cycles, filing season), responding to SARS queries, and when to ask for professional help.