1.2 How are filings done

Commentary

1.2.3 Employers

South Africa
South Africa | Commentary

1.2.3 Employers

South Africa | Commentary

1.2.3     Employers

The SARS efiling system described in 1.2 is also available to employers. Additionally, employers can use the e@syFile system to manage their payroll tax filings.

This section outlines the filing obligation for PAYE purposes, which is distinct from the employer's obligation to file for income tax and other taxes such as VAT. The obligation to register and file as an employer is in essence triggered by the obligation to withhold PAYE.

Where an employer is obligated to withhold PAYE, the Fourth schedule imposes the following requirements in this regard:

  1.  

    •     Deduct or withhold employees' tax from remuneration

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