Download
and fill in the registration form
Download
supporting documents checklist
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.
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.
All employees, as well as their employers, are responsible for contributions to the UIF.
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.
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.
SDL is payable by employers who expect that their total salaries will be more than R500 000 over the next 12 months.
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.
The Unemployment Insurance Act and Unmployment Insurance Contributions Act applies to all employers and workers, but not to -
Download
and fill in the registration form
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