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.
- How to register for PAYE on eFiling
- Complete the EMP101e Payroll taxes – Application for Registration taxes form
- For assistance in completing the form, see the Guide for completion of Employer Registration application.
- For more information on Employees’ tax, see the Guide for Employers iro Employees’ Tax for more detail.
- If you are already registered for another tax type via eFiling, please see How to complete the Registration, Amendments and Verification Form (RAV01) guide as part of the Single Registration initiative.
Registering as a branch
Change of registered details
Registration for SDL and UIF
- Call the SARS Contact Centre on 0800 00 SARS (7277)
To access this page in different languages click on the links below:
EMP-REG-03-G01 – Guide for completion of Employer Registration application – External Guide
EMP101DIP – Application for Voluntary Registration of a Foreign Diplomatic or Consular Mission – Externa Form
EMP101e – Application for Registration PAYE SDL UIF – External Form
EMP102e – Application for Separate Registration of Business or Branch – External Form
EMP123 – Application for Cancellation of Registration of a Person iro All His Business – External Form
EMP123T – Application for the Cancellation of Registration of a Separately Registered Business – External Form
EMP128 – Confirmation of Partnership – External Form
GEN-REG-40-G01- Application for Labour Broker Exemption Certificate in Respect of Employees Tax IRP30A – External Guide
IRP30A – Application for and Exemption Certificate iro Employee Tax – External Form
PAYE-GEN-01-G01 – Guide for Employers in respect of Tax Deduction Tables – External Guide
PAYE-GEN-01-G04 – Guide for Employers iro Employees Tax for 2015 – External Guide
PAYE-GEN-01-G10 – Guide for Employers iro Employees Tax for 2016 – External Guide
PAYE-GEN-01-G16 – Guide for Employers iro Employees Tax for 2022 – External Guide
PAYE-GEN-01-G17 – Guide for Employers iro Employees Tax for 2023 – External Guide
PAYE-GEN-01-G18 – Guide for Employers iro Employees Tax for 2024 – External Guide
SDL-GEN-01-G01 – Guide for Employers in respect of Skills Development Levy – External Guide
UIF-GEN-01-G01 – Guide for Employers in respect of the Unemployment Insurance Fund – External Guide
Frequently Asked Questions
FAQ: How do I cancel a registration for employees’ tax?
To cancel a registration for employees’ tax you can: Indicate...Read More
FAQ: Who can cancel a registration for employees’ tax?
As an employer you can cancel a registration for employees’...Read More