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Does a sole prop with employees need to register for PAYE?



I am a sole prop and therefore do not have a company registered with CIPC. I have a few staff that work for me. Do I need to register for PAYE and UIF with SARS? Can a sole prop (ie and individual) register for PAYE?

TaxTim TaxTim says:
4 November 2014 at 10:30

Yes you can and do need to register for PAYE.

Nicki says:
4 November 2014 at 12:27

Are there any thresholds that apply? For example if I only have "wage" employees that I pay that are below the tax threshold?

Or do I still need to register so that I am registered for UIF?

For employees above tax threshold, do I as the employer have to deduct PAYE or can I not deduct and pay them the gross amount, and when they submit their returns they can pay the tax?

TaxTim TaxTim says:
4 November 2014 at 16:32

Unfortunately if they are employees and earn remuneration you will have to register as an employer in your own name and deduct wages or salaries as per the tables including UIF. The ones who are below the threshold would have UIF deducted and you would indicate why they do not have PAYE deducted on the actual IRP5's when you issue them at year end.

Nicki says:
5 November 2014 at 7:56

Thanks very much, you have been a huge help!
Last question - some employees are not full time - is there not a minimum hours per week that they have to work in order for me to register them for UIF?

TaxTim TaxTim says:
6 November 2014 at 22:32

If you employ them for less than 24 hours a month then you do not need to withhold UIF.

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