Step 1
SARS PAYE Registrations
SARS Pay As You Earn (PAYE) Registrations
Pay As You Earn (PAYE) is the system SARS uses to collect income tax from employees at source. As an employer, you must deduct PAYE from your employees’ salaries each month, then declare and pay it to SARS on your EMP201 by the 7th of the following month.
PAYE registration is mandatory as soon as you employ anyone who earns above the annual tax threshold: R99,000 for employees under 65 in the 2026/27 tax year. You must register within 21 business days of becoming an employer, and before your first pay run.
We register your business for PAYE, and for the Skills Development Levy (SDL) where it applies. This includes completing your EMP101e registration, linking your directors, and making sure your PAYE reference number is active before your first payroll. Need UIF as well? See our UIF registration service.
5 Business days
To complete your registration, we kindly ask you to submit the following documents
Send us the documents below and we’ll handle the rest with SARS.
Step 2
Documents Required
- Company registration documents (CIPC certificate, COR14.3)
- Certified copies of all directors’ IDs
- Bank confirmation letter for the business account
- Proof of business address
- Number of employees and expected monthly payroll
- Whether your total annual payroll will exceed R500,000 (this decides whether you register for SDL)