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How to Register for PAYE (2026)

Complete guide to registering for PAYE (Pay-As-You-Earn) with SARS in South Africa for 2026. Learn PAYE registration requirements, process, obligations, and how to register as an employer for PAYE.

Business Law Expert
May 7, 2026
12 min read
How to Register for PAYE (2026)

How to Register for PAYE (2026)

PAYE (Pay-As-You-Earn) registration is mandatory for all employers in South Africa who pay salaries to employees. Understanding PAYE registration requirements, process, and obligations helps you comply with tax requirements. This comprehensive 2026 guide covers everything you need to know about registering for PAYE.

What Is PAYE?

Understanding PAYE

PAYE (Pay-As-You-Earn):

  • Tax deducted from employee salaries
  • Paid to SARS by employer
  • Monthly tax deduction
  • Required for all employers
  • Mandatory registration

Purpose:

  • Collect income tax from employees
  • Monthly tax payments
  • Employee tax compliance
  • Employer tax obligation
  • Revenue collection

Registration Requirements

When Registration Is Required

Must Register If:

  • Employing employees
  • Paying salaries/wages
  • Employees earning above threshold
  • Operating as employer
  • Deducting tax from salaries

Registration Timeline:

  • Register within 21 days of first employee
  • Register before paying salaries
  • Complete registration promptly
  • Maintain registration

Registration Process

Step-by-Step Process

Step 1: Prepare Information

  • Company registration details
  • Business information
  • Employee information
  • Contact details
  • Bank account details

Step 2: Log in to SARS eFiling

  • Access SARS eFiling
  • Log in or create account
  • Navigate to registration section
  • Select PAYE registration

Step 3: Complete Registration Form

  • Enter business information
  • Enter company details
  • Provide employee information
  • Enter contact details
  • Provide bank account details

Step 4: Submit Registration

  • Review information
  • Verify accuracy
  • Submit registration
  • Receive confirmation

Step 5: Receive PAYE Number

  • PAYE number issued
  • Registration confirmed
  • Can start deducting PAYE
  • Keep registration number safe

Alternative: In-Person Registration

  • Visit SARS branch
  • Complete registration form
  • Submit in person
  • Receive PAYE number

Required Information

Registration Details

Business Information:

  • Company name
  • Registration number
  • Business address
  • Contact details
  • Business type

Employee Information:

  • Number of employees
  • Employee details
  • Salary information
  • Employment details

Bank Account:

  • Bank account details
  • For PAYE payments
  • Payment method
  • Account verification

PAYE Obligations

After Registration

Monthly Obligations:

  • Calculate PAYE deductions
  • Deduct from employee salaries
  • Pay PAYE to SARS
  • Submit PAYE returns
  • Issue IRP5 certificates annually

Calculation:

  • Use PAYE tables
  • Calculate based on salary
  • Deduct correct amount
  • Pay to SARS monthly

PAYE Payments

Payment Requirements

Payment Deadlines:

  • Pay by 7th of following month
  • Monthly payment required
  • Pay via eFiling or bank
  • Keep payment records

Payment Methods:

  • SARS eFiling (recommended)
  • Bank transfer
  • EFT payment
  • Online banking

Common Issues

Registration Problems

Issue: Registration Delayed

  • Follow up with SARS
  • Provide additional information if needed
  • Contact SARS for assistance
  • Complete registration promptly

Issue: Incorrect Information

  • Update information through eFiling
  • Correct any errors
  • Verify accuracy
  • Maintain current information

Tips for PAYE Registration

Best Practices

  1. Register Promptly: Register within 21 days
  2. Prepare Information: Gather all required details
  3. Use eFiling: Online registration is faster
  4. Keep Records: Save registration confirmation
  5. Understand Obligations: Know PAYE requirements
  6. Pay on Time: Pay PAYE monthly by deadline

Frequently Asked Questions

How do I register for PAYE?

Log in to SARS eFiling, navigate to registration section, complete PAYE registration form with business and employee information, submit registration, and receive PAYE number. Register within 21 days of first employee.

When must I register for PAYE?

Register for PAYE within 21 days of employing your first employee. Register before paying salaries to ensure compliance.

What information do I need for PAYE registration?

Required information includes: company registration details, business information, employee information, contact details, and bank account details for PAYE payments.

What are my PAYE obligations after registration?

After registration, you must calculate and deduct PAYE from employee salaries monthly, pay PAYE to SARS by 7th of following month, submit PAYE returns, and issue IRP5 certificates annually.

Can I register for PAYE online?

Yes, register for PAYE online through SARS eFiling. Online registration is faster, more convenient, and recommended. You can also register in person at a SARS branch.

Conclusion

Registering for PAYE requires logging in to SARS eFiling, completing PAYE registration form with business and employee information, submitting registration, and receiving PAYE number. Register within 21 days of first employee, calculate and deduct PAYE monthly, pay to SARS by 7th of following month, and submit returns. Understanding PAYE registration helps you comply with tax obligations and maintain proper employer tax compliance in South Africa.

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About the Author
Business Law Expert

Business Law Expert

Specializing in South African business registration, CIPC compliance, tax requirements, BEE certification, and business law with extensive knowledge of company registration processes.