I own a micro business (a company) that's registered for turnover tax. Up until this point I have had no employees so I didn't register for PAYE, UIF, SDL, ETI, etc. Recently I hired my first employee. This employee earns R3500 p. M. So she won't be paying any income tax. Do I need to register her for PAYE, UIF, SDL and ETI even if she falls below the tax threshold? She is 21 years old and meets the requirements for ETI. If I need to register her, how do I do it? Can I benefit from the ETI?