PAYE registration
We register your company for PAYE with SARS so you can deduct and pay employees' tax.
SARS PAYE
Register your company for PAYE.
Paying salaries means deducting and paying employees' tax to SARS. Smartbook registers your company for PAYE (and SDL where it applies) so you can run payroll legally from your first payslip.
What you get
- PAYE registration with SARS
- SDL registration included where applicable
- Registered Representative appointed if needed
- PAYE reference number delivered to you
From
R950
Turnaround
20 days
For
South African companies that pay salaries to employees
The moment you pay an employee above the tax threshold, you're legally required to deduct Pay-As-You-Earn (PAYE) from their salary and pay it over to SARS every month. To do that, your company needs a PAYE reference number — and if your payroll is large enough, a Skills Development Levy (SDL) registration too.
Getting registered correctly upfront saves you penalties and messy corrections later. Smartbook registers your company for PAYE with SARS, adds SDL where it applies, appoints a Registered Representative if you need one, and delivers your reference number so you can run compliant payroll from day one.
When you need this
Register for PAYE when you:
- Hire your first employee earning above the tax threshold
- Start paying yourself a salary as a director
- Need to issue compliant payslips and IRP5s
- Are asked for a PAYE number by a client, tender or funder
- Have been paying staff without registering (and need to fix it)
What's included
SDL registration
Where your payroll requires it, we register you for the Skills Development Levy too.
Registered Representative
If you don't have an active SARS Registered Representative, we appoint one so registration goes through.
Document review
We check your documents against SARS requirements so the application isn't bounced.
SARS follow-up
We manage any SARS queries until your registration is confirmed.
Reference number
We deliver your PAYE reference number so you can start filing monthly EMP201 returns.
How it works
Send us your details
Share your company details and confirm who's on the payroll. It only takes a few minutes.
We register you
We submit your PAYE (and SDL) registration to SARS and follow up on any queries.
You can run payroll
We deliver your PAYE number so you can pay staff and file returns compliantly.
What we need from you
- Registered company (CIPC certificate)
- Company SARS tax reference number
- Business bank account details
- Director's certified ID and proof of residence
- Company proof of address
- An active SARS Registered Representative (we can appoint one)
Common questions
When must I register for PAYE?
As soon as you pay an employee (including yourself as a director) more than the tax threshold. PAYE has to be deducted and paid to SARS monthly, so you need to register before or as you start paying salaries.
What is the difference between PAYE, UIF and SDL?
PAYE is the employees' tax you deduct from salaries. UIF is the unemployment insurance contribution. SDL is the Skills Development Levy on larger payrolls. They're related but separate registrations — we can handle all three.
How long does PAYE registration take?
Around 20 working days once we have your documents, depending on SARS. If you have a payroll deadline coming up, tell us and we'll push to have it ready.
Do I need SDL as well?
SDL applies once your total annual payroll passes the SARS threshold. If you're over it, we register you for SDL at the same time so you're fully compliant.
Do I need a Registered Representative first?
Yes. SARS needs an active Registered Representative on file to process the registration. If you don't have one, we appoint one as part of the process.
What happens after registration?
You file a monthly EMP201 return and pay the PAYE, UIF and SDL due, then reconcile twice a year with an EMP501. Our payroll and accounting plans can run all of this for you.
Related services
Last reviewed: June 2026. Smartbook keeps this page current with CIPC and SARS rules.
Ready to get this sorted?
Tell us about your company and we'll send a free compliance check.
Register for PAYE