Every employer who pays employees above the tax threshold must register as an employer with SARS and deduct PAYE. Registration is done online via SARS eFiling.
When must you register?
Register before you pay your first salary. You must also register if you pay any employee more than the annual tax threshold (R95,750 in 2025/2026), even if you're not sure yet. Late registration attracts penalties.
Log in to SARS eFiling
Go to sarsefiling.co.za and log in to your individual or company eFiling profile. If you don't have one, register first.
Go to 'Register New'
From your eFiling home screen, click 'Register New' and select 'Employer (PAYE/SDL/UIF)'
Complete the EMP101e form
Fill in your business information — legal name, trading name, registration number, business address and banking details.
Add the responsible person
Capture the details of the person responsible for PAYE submissions — typically the owner, director or payroll administrator.
Submit and wait for approval
SARS will process your registration (typically 2–5 business days) and send your employer reference number to your eFiling inbox.
Set up your payroll software
Enter your SARS employer reference number into your payroll system so it appears correctly on EMP201 submissions and IRP5 certificates.
SARS will issue you an employer reference number (typically prefixed with 7). This number appears on every EMP201 you submit. You'll also be required to submit EMP201 returns monthly, due by the 7th, even in months when no salary was paid (submit a nil return).
Once you're registered with SARS, TSS Payroll takes care of calculating, deducting and reporting PAYE every month — automatically.
No credit card required · Cancel anytime · 30-day free trial