SARS has committed itself to refining our service offerings to Employers. An Employers' Unit has been established, with the following roles:

The Employers' Unit is centralised in Pretoria and deals with all tax matters relating to Employers, ranging from our offline and online filing solutions to training sessions and guides for Employers. 

NEW!! Subscribe to SARS emails!
To receive email updates from SARS, please click here to submit your email address.

In addition to our Employers' segment, we have segment pages for Small Businesses, Tax Practitioners, Embassies, Expatriates and Exempt Institutions.

Our Service Offerings	Opinion Poll
We offer the following services to Employers: Webpage for frequent updates on developments; Email updates on developments; Easyfile offline electronic filing solution; eFiling online electronic filing solution for employers; Training sessions and guides for employers.	For specific feedback on the content on this webpage, please email employersunit@sars.gov.za.

What's New

Notices to Employers

Business Requirement Specification: PAYE Reconciliation 2010 (version 9.0 - 31 January 2010)  NEW!! Changes to the PAYE 2010 - Guide for Employers  SARS will introduce strict new Administrative Penalties against non-complianct taxpayers from 23 November 2009. Notice to Employers - Imposition of Administrative Penalty - New!!! Frequently asked questions - New!!! SARS Brochure - New!!! SARS offices opening later on Wednesdays - SARS is keenly aware of the critical importance of training, in order to empower our staff to better assist with your queries. As a result, our offices are now opening at 09:00 on Wednesdays, in order to allow for scheduled training time. Letter to employers to update payroll systems - 2010 tax rates 2010 Tax Rates for individuals (Budget 2009/10 - Tax Pocket Guide)  Employer's Filing Season 2009    2009 Guide for Employers and PAYE tables   AS-PAYE-05 - Guide for Employers iro Employees Tax - March 2009 Letter to Employers - The 2009 PAYE process etc. Remember to check back soon for updates on developments at SARS. If you have any specific feedback regarding the content on this webpage, please email employerunit@sars.gov.za.

18 May 2009 - Only two weeks left for employers to submit 2009 PAYE reconciliations. 21 July 2009 - Overview of PAYE 2010 - Click here to see how to comment on the PAYE proposals for 2010 - Closed now 14 October 2009 - Imposition of Administrative Penalty New!!!

Our Key Activities

Top Questions from Employers

The National Employers Unit does not deal with operational or taxpayer-specific queries. It's daily activities focus on: Advise, support and provide guidance on brochures, documents and initiatives relating to employers Establish and maintain a special SARS webpage for employers Establish a mailbox for employers where suggestions, enquiries and comments regarding the various related taxes and services can be referred

Click here to view our latest FAQ's and advice. Read more....

Our Guides for Employers

Forms

PAYE Tables & Guides for Employers March 2009 - February 2010 AS-PAYE-05 - Guide for Employers iro Employees' Tax - March 2009  AS-PAYE-05-A1 - Allowances - March 2009 AS-PAYE-05-A2 - Fringe benefits - March 2009 AS-PAYE-05-A3 - Rate per kilometre schedule - March 2009  AS-PAYE-05-A4 - Weekly tax deduction tables - March 2009 AS-PAYE-05-A5 - Fortnightly tax deduction tables - March 2009 AS-PAYE-05-A6 - Monthly tax deduction tables - March 2009 AS-PAYE-05-A7 - Annual tax deduction tables - March 2009 AS-PAYE-05-A8 - Subsistence deemed amount per country - March 2009 AS-PAYE-05-F1 - Personal service company - March 2009  AS-PAYE-05-F2 - Seasonal workers - March 2009 Guidelines for Reconciliation AS-PAYE-13 - Reconciliation and IRP5 / IT 3(a) For Manual Employers - Guide - 6 March 2009 AS-PAYE-17 - Reconciliation and IRP5 / IT 3(a) For Computerised Employers – Guide - 6 March 2009  Tables of Interest Table of Interest Rates - March 2009 Standard Rate of Interest - 1 March 2009

EMP101 e - Application for registration PAYE/SDL/UIF - Form - 27 October 2005 EMP 101e On-line - Application for registration PAYE/SDL/UIF - Form - 25 January 2006 EMP 101 - Aansoek om Registrasie - Form - 27 October 2005 EMP 101a On-line - Aansoek om Registrasie - Form - 25 January 2006 EMP 102 - Application for separate registration of a business branch - Form - 23 August 2005 EMP102e On-line - Application for separate registration of a Branch Division - Form - January 2006 EMP102a On-line - Aansoek om afsonderlike registrasie van ?n besigheid Tak - Form - January 2006 EMP 123 Application for the cancellation of registration of a person in respect of all his business - Form - 30 August 2005 EMP 123t Application for the cancellation of registration of a separately registered business branch division - Form - 30 August 2005

Legal Notes

Contact Us

Interpretation Notes The purpose of the Interpretation Notes is to provide guidelines to SARS employees and clients regarding the interpretation and application of the provisions of the various laws administered by SARS. These Notes will be amended in line with policy developments and changes in the legislation. Interpretation notes can be accessed on the following links: Income Tax http://www.sars.gov.za/home.asp?pid=5993 VAT http://www.sars.gov.za/home.asp?pid=5995 Other taxes http://www.sars.gov.za/home.asp?pid=5998

For tax-specific queries of taxpayer-specific queries, contact the Call Centre on 0800 007277. For any employers queries, contact the Employers Unit on employerunit@sars.gov.za. Please note: this segment provides email updates of issues affecting the segment to members of the segment directly. You can also subscribe to a general notification facility for email notifications of all updates on the SARS website – please note that this does not replace the normal notices sent out by the Employers' Unit to its constituency - Click here to subscribe to general SARS email notifications or          NEW!! Subscribe to SARS emails! To receive email updates from SARS, please click here to submit your email address.