Do I need to file any Employer's Return in respect of fees paid to persons providing service to me but who are not my employees, such as sub-contractors and professional consultants?
Do I need to file any Employer's Return in respect of fees paid to persons providing service to me but who are not my employees, such as sub-contractors and professional consultants?
If you have paid commission, fees or other remuneration to the following local individuals who are not your employees or to an unincorporated business:
sub-contractors exceeding $200,000 per annum;
consultants, agents, brokers, freelance artistes, entertainers, sportsmen or writers etc. in excess of $25,000 per annum.