How to Register for PAYE, UIF and SDL (SARS, 2026)

When you have to register

• PAYE: mandatory the moment you employ anyone earning over the SARS tax threshold (around R95,000/year for under-65s).
• UIF: mandatory alongside PAYE for any employee earning under R17,712/month (capped contributions above that).
• SDL: mandatory if total annual payroll exceeds R500,000.
• Director paying themselves a salary counts. Director taking only dividends does not.

Step 1: Register PAYE on eFiling

1. Log in to eFiling as the registered representative for the company.
2. Organisations -> Register New -> PAYE.
3. SARS auto-checks if you have a tax reference number, banking details, and employees declared.
4. Approval is usually instant; sometimes SARS requires manual verification (3-5 working days).
5. You receive a PAYE reference number starting 7XXXXXXXXX.

Step 2: UIF + SDL register at the same time

UIF is registered automatically alongside PAYE on eFiling, but you also need to register at the Department of Employment and Labour's uFiling portal at https://www.ufiling.co.za for the monthly UIF declarations. SDL is registered on eFiling under the same flow if your payroll is over R500k/year.

Step 3: Monthly EMP201

Every month, file EMP201 on eFiling by the 7th of the following month. EMP201 covers PAYE + UIF + SDL combined - you submit one return and one payment.

Late EMP201 = 10% penalty + interest (compounding). Missing 12 EMP201s in a row is one of the fastest ways to attract a SARS audit.

Step 4: Six-monthly EMP501 reconciliation

• Interim EMP501 - covers Mar-Aug period, due by end of October.
• Annual EMP501 - covers Sep-Feb period, due by end of May.
• EMP501 reconciles your monthly EMP201s with the IRP5/IT3(a) certificates issued to employees.

Frequently asked questions

Tools to help

Related guides