SARS Guide

How to Register for PAYE in South Africa

Every employer who pays employees above the tax threshold must register as an employer with SARS and deduct PAYE. Registration is done online via SARS eFiling.

Step-by-step: PAYE registration on SARS eFiling

1. 1

   Log in to SARS eFiling

   Go to sarsefiling.co.za and log in to your individual or company eFiling profile. If you don't have one, register first.

2. 2

   Go to 'Register New'

   From your eFiling home screen, click 'Register New' and select 'Employer (PAYE/SDL/UIF)'

3. 3

   Complete the EMP101e form

   Fill in your business information — legal name, trading name, registration number, business address and banking details.

4. 4

   Add the responsible person

   Capture the details of the person responsible for PAYE submissions — typically the owner, director or payroll administrator.

5. 5

   Submit and wait for approval

   SARS will process your registration (typically 2–5 business days) and send your employer reference number to your eFiling inbox.

6. 6

   Set up your payroll software

   Enter your SARS employer reference number into your payroll system so it appears correctly on EMP201 submissions and IRP5 certificates.

What documents do you need?

• Company registration certificate (CIPC) or sole proprietor ID
• Company income tax reference number (if already registered)
• Banking details
• Business address and contact details
• List of directors / members / partners

What happens after registration?

SARS will issue you an employer reference number (typically prefixed with 7). This number appears on every EMP201 you submit. You'll also be required to submit EMP201 returns monthly, due by the 7th, even in months when no salary was paid (submit a nil return).

People Also Ask

How long does PAYE registration take?

SARS typically processes employer registration within 2-5 business days once the EMP101e form and supporting documents are submitted.

Do I need to register even if all employees earn below the tax threshold?

Yes — registration is still required, and you'll submit nil EMP201 returns until an employee crosses the threshold.

What is the employer reference number used for?

It uniquely identifies your business on every EMP201, EMP501 and IRP5 submission — payroll software and SARS both use it to track your compliance history.

SARS-Compliant Payroll

TSS Payroll handles PAYE from day one

Once you're registered with SARS, TSS Payroll takes care of calculating, deducting and reporting PAYE every month — automatically.

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