Employee’s tax is money that is deducted by an employer from an employee’s wage or salary on a regular (usually monthly) basis. The amount of tax that should be deducted is written in tables that are issued by the South African Revenue Services (SARS). Every employer who pays wages or salaries which have to be taxed, has to register with the SARS as an employer for employees’ tax purposes. Employees who earn do not need to complete a tax return. Employers must deduct PAYE from employee’s wages where they earn over R73 650 per year. Employers must pay the tax that has been deducted to SARS. The employer must register with SARS as an employer and submit an EMP201 return with the payment every month. The amount of R73 650 is applicable for the financial year from 1 March 2015 to 29 February 2016. The amount will be increased after this period of time.