Any entity (companies, close corporations, trusts, individuals, sole proprietors or partnerships) that will be paying salaries, wages, commission and the like to directors, members, partners or employees must be registered as employers for pay-as-you-earn (PAYE) and UIF with SARS, as well as with the Unemployment Insurance Fund (UIF) separately.

The employer must be registered for SDL (Skill Development Levy) once gross remuneration exceeds R500k during any consecutive 12 monthly period.

At Taxrek, we strive for excellence and transparency and believe that its best to register any new business venture for PAYE and UIF at SARS once the entity has started to trade.