Any services that are rendered personally to a client of the company or trust by a connected person to the company or trust. 
Personal service provider. Any company, close corporation or trust that fits the definition of a “personal service provider” and which is in receipt of “remuneration” as defined in the Fourth Schedule. is subject to the deduction of employees’ tax. In determining whether a company, close corporation or trust is a “personal service. PERSONAL SERVICE PROVIDERS. With effect 1 March 2009 the definition of a PERSONAL SERVICE PROVIDERS (PSP) came into effect. A company or trust is classified as a PSP if: 1. Any services that are rendered personally to a client of the company or trust by a connected person to the company or trust. AND. 2. Short for Internet Service Provider, it refers to a company that provides Internet services, including personal and business access to the Internet. For a monthly fee, the service provider usually provides a software package, username, password and access phone number. Personal service provider. Any company, close corporation or trust that fits the definition of a “personal service provider”. and which is in receipt of “remuneration” as defined in the Fourth Schedule. is subject to the deduction of employees’ tax.
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personal service provider definition