Pay-as-you-earn (PAYE) or Employees’ Tax is a tax that is deducted from an employees’ income and paid to SARS on a monthly basis. Once a company has employees, it is obliged to register for PAYE.
SKILL DEVELOPMENT LEVY (SDL)
SDL is payable by employers at a rate of 1% of the remuneration (salary) paid to employees. Employers paying annual remuneration for less than R500 000 in a year are exempt from paying SDL.
UIF is payable monthly by employers on the basis of a contribution of 1% by employers and 1% by employees, based on employees’ remuneration (salary) below a certain amount.