The SARS efiling system described in 1.2 is also available to employers. Additionally, employers can use the e@syFile system to manage their payroll tax filings.
This section outlines the filing obligation for PAYE purposes, which is distinct from the employer's obligation to file for income tax and other taxes such as VAT. The obligation to register and file as an employer is in essence triggered by the obligation to withhold PAYE.
Where an employer is obligated to withhold PAYE, the Fourth Schedule prescribes that the employer must:
- Ìý
•ÌýÌýÌýÌý deduct or withhold employees' tax from employees' remuneration
- Ìý
•ÌýÌýÌýÌý pay the amount deducted or withheld to SARS monthly on or before 7th day
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Web page updated on 17 Mar 2025 15:39