Part-Time Work (Amendment) Rules, 2016

The following amendments to the Part-Time Work Rules have come into force:

  • As from 1st January 2016, police officers carrying out extra duty work over and above the officer’s normal duties and overtime may benefit from the 15% flat tax rate applicable under the Part-Time Work Rules. To benefit from these rules, police officers need not register such part-time work. In addition, part-time income can be earned from the same company, organization or enterprise for which the officer works on a full-time basis;
  • A self-employed individual working on a part-time basis has to prepare a statement of accounts showing the net income on the prescribed form with effect from 1st January 2015;
  • A individual who is employed on a part-time basis shall direct his employer to prepare an FS4 form (Payee Status Declaration) requesting either not to deduct any tax since income from all sources will not exceed the taxable limited or else to withhold tax at 15%;

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