Home / Tax store / PAYE, UIF and SDL registration
We register your business as an employer with SARS for PAYE, UIF and SDL so payday is fully compliant from the first salary you pay.
The moment you pay an employee more than the tax threshold, or pay any employee at all in most cases, you must register as an employer with SARS and deduct PAYE (pay-as-you-earn) from salaries. UIF contributions of 1% from you and 1% from the employee apply to almost every employee, and the Skills Development Levy of 1% applies once your annual payroll exceeds R500,000.
Registration is done on the EMP101 form through eFiling and SARS issues a single employer reference number covering PAYE, UIF and SDL. From then on you submit an EMP201 declaration and pay by the 7th of every month, and reconcile twice a year on the EMP501 with IRP5 certificates for every employee. Penalties for late or incorrect submissions are 10% of the amount plus interest.
We complete and submit the registration, tell you which dates matter and how to run a compliant payslip, and explain the separate uFiling registration with the Department of Employment and Labour so employees can claim UIF benefits. Payroll processing every month is available as part of our accounting packages.
Official information: Employing staff (SARS); Pay As You Earn (SARS); Unemployment Insurance Fund (SARS)
If the employee earns above the tax threshold you must register for PAYE. UIF applies to almost all employees working more than 24 hours a month regardless of salary, so registration is nearly always required.
SARS collects the UIF contributions with your monthly EMP201. The Department of Employment and Labour runs the uFiling system where employees are declared so they can claim benefits. Both registrations are needed and we explain the second one as part of this service.
Skills Development Levy of 1% of payroll applies once your total annual salaries exceed R500,000. Below that you are exempt, but SARS still allocates an SDL reference number.
Yes. Payslips, EMP201 submissions and the bi-annual EMP501 reconciliation are included in our monthly accounting packages, or we can quote for payroll on its own.