When must an Employer Register for employees tax purposes?

Employer must apply for registration for employees’ tax purposes with SARS within 21 business days after he/she becomes an employer unless none of the employees are liable for normal tax.

Where an employer is liable to pay the SDL levy, the employer must register as an employer with SARS and must indicate the jurisdiction of the SETA within which the employer must be classified.

Where an employer is liable to pay the UIF contribution, the employer must register with SARS or the UIF office (whichever is applicable to such employer) for the payment of the contributions.