Follow these 10 steps below to register for PAYE on eFiling:
Logon to your eFiling profile
Step 2 -Navigate to Home in the top menu, then SARS Registered Details on the left menu:
Select Maintain SARS Registered Details
The Maintain SARS Registered Details screen will display. Select I Agree to confirm that you are authorised to register for VAT
Click Revenue on the left menu, then payroll Taxes under My tax products
Select Add new product registration to register a new PAYE number
The RAV01 form will open with the PAYE questionnaire
If you select the business activity code field, the PAYE Business Activity box will display to select the section applicable to your business.
Select the “Ok” button to continue after the form is completed and submit the form
Navigate to Maintain Registered Details History on the left menu, where there will be a work page where you can see the progress of the application and whether SARS requires any further supporting documents
If you pay any form of remuneration to employees, you are required by law to register for Pay As You Earn (PAYE). You are then required to deduct, submit and pay the correct amount of PAYE to SARS every month. This needs to happen before the last working day, before the 7th of each month.
You will be required to submit a monthly EMP201 form reflecting the PAYE deductions from each employee’s salary. Failure to submit these on time will lead to penalties.
To reconcile the taxes collected with the actual money paid to SARS, you will also need to submit an EMP501 declaration every six month.