When Must a Company Register for PAYE in South Africa? (2026 Guide)
Updated 2026
PAYE Guide
South Africa
When Must a Company Register for PAYE in South Africa?
A company must generally register for PAYE with SARS within 21 business days after becoming an employer if employees are liable for normal tax.
Quick Answer
Employers generally must register for PAYE once they begin paying salaries, wages, bonuses or taxable remuneration to employees.
SARS requires registration within 21 business days after becoming an employer.
When PAYE Registration Is Required
| Situation | PAYE Required? |
|---|---|
| Hiring employees | Yes |
| Paying salaries | Yes |
| Director remuneration | Usually Yes |
| No taxable remuneration | Possibly No |
Documents Needed
- Company registration documents
- Public Officer details
- Certified ID copies
- Proof of address
- Company banking details
- SARS income tax number
Important Internal Links
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