Locum income is independent contractor income
When you accept a shift through Locum, the agreement is between you and the facility. You are not a Locum Platform employee, and we do not deduct PAYE. You receive the gross shift amount; you are responsible for your own income tax and provisional tax under SARS rules.
Provisional tax (IRP6)
If your annual locum income exceeds R1,750 in non-employment income, you are a provisional taxpayer and must submit IRP6 returns twice a year — end of August and end of February. Locum exports an IRP6-ready spreadsheet from your dashboard so you can hand it to your accountant.
What you can deduct
Genuine business expenses related to your locum work are deductible. Common examples for SA locums: HPCSA registration fees, professional indemnity insurance, CPD courses, medical books and journals, travel between facilities (not home-to-facility), stethoscopes and equipment, mobile data used for shift management. Keep receipts — SARS may request them.
VAT registration
If your annual locum income exceeds R1 million, VAT registration is compulsory. Voluntary registration is possible from R50,000 annual turnover. Most part-time locums do not register. Discuss with your accountant if you are close to the threshold.
Year-end submission
For the standard tax year (1 March – end February), final returns are due by end October (paper) or end January (eFiling). Locum issues you a complete year-end summary in early March showing every shift, payment, and date — paste straight into your tax return.
Recommended accountants
Practitioners who specialise in locum and independent healthcare tax. None of these are paying us — we vetted them with pilot healthcare professionals and they came back recommended.
MediTax Solutions
Cape Town
Locum specialists, 15 years
hello@meditaxsolutions.co.zaClarke & Co. Healthcare Tax
Johannesburg
Independent practitioners
admin@clarke-healthcare.co.zaSaunders Locum Tax
Durban (remote)
Allied health & nursing
tax@saunderslocum.co.za