Employees Taxes (PAYE/UIF/SDL)
SARS requires all employers to register for PAYE, UIF, and SDL. Employers who deduct PAYE, UIF, and SDL from employee wages must register with SARS and pay the employee taxes to SARS. Payments made to SARS must be reported monthly.
What is PAYE/UIF/SDL?
Employees’ Tax (PAYE) is a tax that employers are required to deduct from an employee’s pay. Unemployment Insurance Fund (UIF) In the event that an employee loses their job, this fund will cover a portion of their salary for a few months. The Skills Development Levy (SDL) is a tax imposed in South Africa to promote learning and development.