Register for PAYE | Employer Registration Benoni

Understanding the "Three Levies"

When you register as an employer with SARS (EMP101), you aren't just registering for tax. You are activating the payment channels for three distinct levies. As your accountants, we ensure you are registered for exactly what you are liable for—no more, no less.

PAYE

Pay-As-You-Earn
Mandatory if any employee earns above the tax threshold. Deducted from their salary and paid to SARS.

UIF

Unemployment Insurance
Mandatory if staff work 24+ hours/month. SARS acts as the collection agent for the Dept of Labour.

SDL

Skills Development Levy
Only mandatory if your total annual payroll exceeds R500,000. It is a 1% levy on top of salaries.

Expanding Your Team? Stay Legally Protected.

A frequent oversight for emerging enterprises is neglecting registration due to lower salary levels. However, compliance is rarely optional based on pay scale alone.

Regardless of tax brackets, any employee working over 24 hours monthly requires UIF registration. Neglecting this can trigger Department of Labour fines and prevent your staff from accessing critical benefits like maternity or unemployment support. At DNS Accounting, we streamline this process to protect both you and your workforce.

Payroll Assessment

We calculate your total liability to see if you trigger PAYE, SDL, or just UIF requirements.

EMP101 Application (SARS)

We complete the SARS employer registration to obtain your PAYE number (starts with a '7').

Dept of Labour Linking

We ensure your business is separately registered on the uFiling system for full compliance.

First Return Setup

We help you set up your payroll software to ensure your first EMP201 is 100% accurate.

Required Documents

To process your employer registration, we need the following:

COR14.3 (CIPC Registration)
Director's ID Copy (Certified)
Number of Employees

Bank Confirmation Letter
Business Address
Estimated Monthly Payroll

Common Questions: Employer Tax & UIF

Legally, you must register for PAYE within 21 days of becoming an employer if any of your employees earn above the tax threshold. However, we recommend registering as soon as you hire your first employee to ensure your UIF is correctly routed from day one.

PAYE (Pay-As-You-Earn) is the income tax deducted from your employee's salary. SDL (Skills Development Levy) is a separate levy paid by the employer (not deducted from the employee) amounting to 1% of the total payroll. SDL is only mandatory if your annual payroll exceeds R500,000.

Yes. This is a critical step many miss. While you pay the UIF money to SARS via the EMP201 return, SARS simply moves that money to the UIF fund. You must still register your company and employees on the Department of Labour's uFiling system to ensure your staff are actually recognized in their database.

Ready to hire?

Send us your business details to get your PAYE number sorted.

darryll@tax911.co.za