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