REGISTERING FOR EMPLOYEES’ TAX [PAY-AS-YOU-EARN (PAYE)]
Registering as an Employer
Top Tip: The way you register for tax, customs and update your details changed from 12 May 2014. For more information, click here.
According to law, an employer must register with the South African Revenue Service (SARS) within 21 business days after becoming an employer, unless none of the employees are liable for normal tax.
To register, an EMP101e form – Payroll Taxes – Application for Registration must be filled in and sent to SARS for whichever is applicable:
Registering as a branch
Where an employer has, for registration purposes, applied for separate registration of branches of the enterprise, each branch is considered to be a separate employer.
To register as a branch separately from the main branch, an EMP102e form – Payroll Taxes – Application for Branch Registration must be filled in and sent to SARS.
Change of registered details
An employer must let SARS know within 21 business days of any changes in registered particulars (e.g. change of name, address or when no longer operating as an employer, etc.).
Registration for SDL and UIF
An employer, who needs to register with SARS, for PAYE and/or SDL, also needs to register to pay UIF contributions.
Registering for SDL purposes
Where an employer is liable to pay SDL, the employer must register with SARS and show the jurisdiction of the Skills Education and Training Authority in South Africa (SETA) within which they must be classified.
Registering for UIF Contribution purposes
Where an employer is liable to pay UIF contribution, the employer must register with either SARS or the UIF office (whichever is applicable) for the payment of the contributions.
Top Tip: The Employment Tax Incentive encourages employers to employ young workers by providing a tax incentive to the employers. Read more.