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PAYE Registrations

Professional Assistance with PAYE Registrations in South Africa

PAYE registrations are compulsory for any employer that deducts tax from an employee’s salary. The monthly deduction must be paid to SARS. The South African Revenue Service allows for online PAYE registrations, although you can also make use of us, at Taxleaders.Net, to ensure correct and streamlined registrations.

Note that if you are an employer that’s required to register for Skills Development Levy, you will also need to register for Unemployment Insurance Fund and for PAYE. You will need to pay the amounts you deduct from the employee’s salary to SARS on a monthly basis. The form to use for this process is called EMP201 and is known as the Monthly Employer Declaration.

Through completion of the EMP201, you effectively declare the total payment made and the details regarding deductions for SDL, PAYE and UIF. SARS uses the payment reference number to populate the Monthly Employer Declaration. The reference number is then connected to your EMP201.

The monthly payment must be made within seven days of the end of the period, during which you have deducted the amount. However, should the payment date coincide with a weekend date or a public holiday, you will have to make the payment the last working day before the weekend date or the public holiday.

Various forms of payment are accepted, including EFT, cheque to a maximum amount of R50 000 and through the eFiling system. If, as an employer, you have to pay employee’s tax of more than R10 million in a year (which will be the 12-month financial period), then you will have to submit your EMP201 and payments electronically.

PAYE registrations are done using the EMP101 form and with registration of such, the SDL registration is automatically initialised. Note that all businesses that have employees must register for UIF irrespective of the staff total or business size. The PAYE registration using the EMP101 form will also initiate the UIF registration.

Even if your business doesn’t have to register for PAYE, you will still need to register for UIF at SARS and with the UIF Commissioner.

Understanding SARS requirements for tax compliance is essential to avoid penalties. We at Taxleaders.Net help you to comply with all requirements from the start and because we keep up to date with regulation changes, you can be assured of full compliance when making use of our services.

View our full range of tax services and contact us to help streamline your tax registration and payments.

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