In order to determine whether you are required to register your domestic worker with SARS and deduct PAYE, click to see Chapter 3.
In the unlikely event that you are required to deduct PAYE from your domestic worker’s remuneration, an application for registration must be made to SARS within 21 days of employing your domestic worker.
In order to register with SARS, employers are required to submit an EMP101e Form. This can be done by way of the SARS eFiling website or alternatively by visiting the nearest SARS Branch Office.
Click to download a copy of the EMP101e Registration Form in order to register with SARS
The SARS eFiling website is located at http://www.sarsefiling.co.za/ and SARS can be telephonically contacted on 0800 00 7277 with any queries that you may have in this regard.
Once an employer has registered his/her domestic worker with SARS, he/she must complete an EMP201 Return each month and make payment of PAYE and UIF to SARS within seven days after the expiry of that month.
