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Registering for Employees’ Tax [Pay-As-You-Earn (PAYE)]

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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Related Documents

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

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

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