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PAYE UIF SDL

SOUTH AFRICAN REVENUE SERVICES
SARS PAYE UIF SDL Registration

Download and fill in the registration form
Download supporting documents checklist


What is PAYE?

Employees' Tax refers to the tax required to be deducted by an employer from an employee's remuneration paid or payable. The process of deducting or withholding tax from remuneration as it is earned by an employee is commonly referred to as PAYE.


What is UIF?

The Unemployment Insurance Fund (UIF) gives short-term relief to workers when they become unemployed or are unable to work due to maternity, adoption leave, or illness. It also provides relief to the dependants of a deceased contributor.

Who must pay UIF?

All employees, as well as their employers, are responsible for contributions to the UIF.


How much do you need to pay?

The amount of the contribution due by an employee, must be 1% of the remuneration paid by the employer to the employee.

The employer must pay a total contribution of 2% (1% contributed by the employee and 1% contributed by the employer) within the prescribed period.

The maximum earnings ceiling is R14 872 per month, therefore the maximum contribution which can be deducted, for employees who earn more than R14 872 per month, is R148.72 per month.

The amounts deducted or withheld by the employer must be paid to SARS on a monthly basis.


What is SDL?

SDL is a levy imposed to encourage learning and development in South Africa and is determined by an employer's salary bill.

The funds are used to develop and improve skills of employees.

Who must pay SDL?

SDL is payable by employers who expect that their total salaries will be more than R500 000 over the next 12 months.

How much do you need to pay?

1% of the total amount paid in salaries to employees (including overtime payments, leave pay, bonuses, commissions and lump sum payments).

The amounts deducted or withheld by the employer must be paid to SARS on a monthly basis.

UNEMPLOYMENT INSURANCE

DEPARTMENT OF LABOUR



Unemployment Insurance Fund

The Unemployment Insurance Act and Unmployment Insurance Contributions Act applies to all employers and workers, but not to -

  • workers working less than 24 hours a month for an employer;
  • learners;
  • public servants;
  • foreigners working on contract to be repatriated at the end of their contract;
  • workers who get a monthly State (old age) pension;
  • workers who only earn commission.
  • Download and fill in the registration form

    WORKMAN'S COMPENSATION - COIDA

    DEPARTMENT OF LABOUR



    Compensation Fund

    The Compensation for Occupational Injuries and Diseases Act, No 130 of 1993 (COIDA) provides for compensation for disablement caused by occupational injuries or diseases sustained or contracted by employees in the course of their employment, or for death resulting from such injuries or diseases.

    Employers are required to submit & pay annually.

    Download and fill in the registration the form