PAYE Registration (Requirements)

(Requirements)

Any business who employs at least one employee or any salaried director must register for PAYE/UIF and pay over monthly the employee taxes (PAYE) and/or UIF. The following are needed for application to register:

• Completed and signed PAYE application (EMP101) form
• Certified copies of registration document (COR14.3)
• Certified copies of identity documents of the two main directors
• Original signed and stamped letter from bank confirming business bank details (no internet printouts)
• Certified copy of identity documents of the representative employer (director)
• Recent original business municipal account (not older than 3 months) or a certified copy of the lease agreement
• Recent original residential municipal account of the directors (not older than 3 months)
• Completed and signed confirmation of residential address form CRA01 on SARS website