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Should your register for employees' tax, SDL or UIF?

by , 23 October 2013
You, as the employer, are obliged to register for employees' tax purposes if you pay remuneration to an employee who is liable for normal tax. That's not all. Read on to find out if you should also register for the Skills Development Levy (SDL) or Unemployment Insurance Fund (UIF).

'Many taxpayers find themselves facing serious difficulties, either when they try to de-register from tax or when SARS de-registers them without warning,' says the Practical Tax Loose Leaf Service.

Let's take a look at the basics of tax registration so you can make your registration correctly and avoid any nasty surprises.

So when should you register for employees' tax, SDL or UIF?

Employees' tax: As mentioned earlier, you're required to register for employees' tax if you pay remuneration to an employee liable for normal tax.

SDL: As an employer, you must register for SDL purposes unless you can prove that the total leviable amount paid or payable by you to all your employees during the following12 month period will NOT exceed R500 000.

UIF: If you're obliged to register for employees' tax, you're also obliged to register with SARS for UIF contribution purposes.

Employees' tax, SDL and UIF: You'll be obliged to register for employees' tax, SDL and UIF where any one of your employees is liable for normal tax AND you have reasons to believe the total leviable amount paid or payable by you to all your employees during the following 12-month period will exceed R500 000,

Employees' tax and UIF only: Where any one of your employees is liable for normal tax AND you have reasonable grounds for believing that the total leviable amount paid or payable by you to all your employees during the following 12 month period will NOT exceed R500 000, you'll be required to register for employees' tax and UIF purposes with SARS.

SDL and UIF only: You must register for SDL and UIF purposes where none of your employees is liable for normal tax AND you believe the total leviable amount paid or payable by you to all your employees during the following 12-month period will exceed R500 000.

Now that you know when to register for employees' tax, SDL or UIF, make sure you comply.

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