Companies who have workers under permanent employment are required to be registered under the following functions of SARS:

  • Pay-as-you-earn (PAYE) – Tax required to be deducted by an employer from an employee’s remuneration paid or payable. An employer is required by law to register with the South African Revenue Service (SARS) within 21 business days after becoming an employer of an individual liable for normal tax.
  • Unemployment Insurance Fund (UIF) – A government fund aimed at giving short-term relief to workers who become unemployed, unable to work because of maternity, adoption leave or illness, as well as the dependents of a deceased contributor.
  • Skills Development Levy (SDL) – A levy imposed to aid learning and development in South Africa. Contributions are determined by an employer’s salary bill and are mandatory for employers paying out total salaries of more than R500 000 over 12 months.