Registering as an Employer

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.

For Employers - if you want to apply for registration of Payroll taxes:

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.
Although some employers are exempt from paying SDL, all employers must be registered.
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.

 Need help?

  • Call the SARS Contact Centre on 0800 00 SARS (7277)

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Last Updated: 06/10/2020 8:32 AM     print this page
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 Top FAQs

How do I get a Notice of Registration?
The Notice of Registration for Individuals (IT150) can be obtained via different channels: •SARS MobiApp ◦On the Landing page tap on My Services. This will display the My Services page. ◦Tap on the eNotice of Registration (IT150) option.

How do I cancel a registration for employees’ tax?
To cancel a registration for employees’ tax you need to send a written notification and EMP123/EMP123T form to SARS. You can send the notification and form via email, post or fax to the region where the entity is registered.

Who can cancel a registration for employees’ tax?
As an employer you can cancel a registration for employees’ tax if: •None of your employees is liable for payment of normal tax and you are not liable for payment of Skills Development Levy (SDL);

How do I change my SETA and Chamber/SIC Codes?
The Minister of Higher Education and Training in conjunction with the various Sector Education and Training Authorities (SETAs) is responsible for the administration of the Skills

Can I request to change the SETA and Chamber/SIC Codes at the branch?
The requests for SETA and Chamber/SIC code changes (changing an existing code to another code) for SDL purposes will be received from the Department of Higher Education and Training.