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Chapter 14
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Summary of the statutory registrations required for employers

CHART: SUMMARY OF THE STATUTORY REGISTRATIONS
REQUIRED FOR EMPLOYERS
TYPE OF REGISTRATIONEXPLANATIONEXPLANATION
PAYE SARS. Visit www.sars.gov.za for details of your local SARS branchEvery employer deducting PAYE needs to register using Form EMP101.
Skills Development Fund and LevySARS. Visit www.sars.gov.za for details of your local SARS branchCompletion of form EMP101 triggers registration for SDL but entities with an annual payroll below R500 000 are exempt.
Skills Development Fund and LevySARS. Visit www.sars.gov.za for details of your local SARS branchCompletion of form EMP101 triggers registration for SDL but entities with an annual payroll below R500 000 are exempt.
UIFSARS. Visit www.sars.gov.za for details of your local SARS branch

Local office of the Department of Employment and Labour. Visit www.labour.gov.za or www.ufiling.gov.za		Every business entity employing staff, regardless of its size, must register for UIF. If there are no staff members then it is not necessary to register. When you complete form EMP101 (for employee’s tax purposes), this triggers the registration for UIF.

If the business does not need to register for PAYE, it needs to register for UIF with the UIF Commissioner at the Department of Labour by completing form UF8 and returning it to the UIF Commissioner at the Department of Labour. This requirement is additional to registering for UIF with SARS. If the business does not need to register for PAYE it needs to register for UIF with the UIF commissioner. 
COIDALocal office of the Department of Employment and  Labour. Visit www.labour.gov.zaEvery business regardless of its size must register in terms of the Compensation for Occupational Injuries and Diseases Act. You must complete form W.As.2 and return it to the Compensation Commissioner at the Department of Employment and Labour.