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.
PAYE = “Pay As You Earn”. It is the process of deducting an employee’s monthly Income Tax from his / her salary. You, as the employer, will then pay it directly to SARS. It is calculated and paid monthly to SARS by the Employer.
UIF = Unemployment Insurance Fund – this fund guarantees your employees of an income for a few months in case they lose their job.
SDL = Skills Development Levy – which SARS uses to promote learning and development in South Africa.
If all information requested is received, registration can take place within 24hours; and you will receive your registration document.