TSS Payroll
Employer Guide

Hiring Your First Employee in South Africa

Taking on your first employee changes your business's legal obligations overnight. Here's what becomes required the moment you do.

1. Register as an employer with SARS

You must register for PAYE within 21 business days of becoming an employer. UIF registration happens automatically as part of this. See our PAYE registration guide.

2. Register for the Compensation Fund (COIDA)

Every employer must register with the Compensation Fund to cover employees in case of workplace injury or illness. This is separate from SARS and the Department of Labour.

3. Check whether SDL applies

SDL only applies once your expected annual payroll exceeds R500,000 — most first-time employers are below this threshold and don't need to register yet. See our Who Pays SDL guide.

4. Draft a compliant employment contract

The BCEA requires certain information in writing before or on the employee's first day — pay, hours, leave entitlement, notice period and job title, at minimum.

5. Decide how you'll run payroll

Even with one employee, you need to calculate PAYE and UIF correctly every month and submit an EMP201 by the 7th. Doing this manually is possible for one employee, but the tax tables and rules change every tax year — most first-time employers find payroll software pays for itself from day one.

6. Set up leave tracking

Annual and sick leave start accruing from your employee's first day under the BCEA — see our BCEA Leave Guide for the rules.

People Also Ask

How quickly must I register as an employer?

Within 21 business days of becoming an employer, per SARS requirements.

Do I need SDL for my first employee?

Only if your expected annual payroll will exceed R500,000 — most first-time employers are below this threshold.

Is COIDA registration separate from SARS registration?

Yes — Compensation Fund (COIDA) registration is separate from SARS PAYE/UIF registration.

First hire made easy

Everything your first employee needs, in one place

TSS Payroll handles PAYE, UIF and EMP201 automatically — built for businesses hiring their first employee.

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