If one of your employees is liable for normal tax and there are reasonable grounds for believing that the total leviable amount paid or payable by you to all your employees during the 12 month period will be over R500 000, then you'll have to register for Employees' Tax (PAYE), the Skills Development Levy (SDL) and the Unemployment Insurance Fund (UIF).
Because of the newly-implemented single registration process, SARS has made it very easy when applying for PAYE, SDL or UIF.
Having said that, here is how to register for PAYE, SDL and UIF:
Online registration vs manual registration
If you don't have any access to eFiling, you can still apply manually by completing an EMP101 form which is available on the SARS website.
If you have access to eFiling and have at least one tax type registered, then you can apply for PAYE, SDL and UIF online. You will receive a registration number within minutes.
Required registration information
The following registration information will be required:
· ID number for if the individual is the employer;
· Registered Entity Number (CIPC) for if the corporation or company is the employer;
· Registered trust number for if the trust is the employer;
· Passport number as well as country of origin for foreign nationals;
· Partnership name, ID number and legal name of the main partner in case of a partnership;
· Registered name and nature of person for if the entities are not registered with a regulated body;
· Banking details; and
· The date on which oi which you became or will become liable PAYE, SDL and UIF.
When filling out the forms, keep in mind not to fill in 'N/A' in areas that are irrelevant. Instead, leave the areas blank.
So, there you have it.
Now remember these points when registering for PAYE, SDL and UIF in helping the process run a whole lot smoother.
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