EMP101 Form

What is the EMP101 form?

The EMP101 form is a SARS registration form used by businesses in South Africa to register as employers for PAYE (Pay-As-You-Earn), UIF (Unemployment Insurance Fund), and SDL (Skills Development Levy). It's the official application to let SARS know that your company is employing staff and will be responsible for monthly payroll tax deductions.

Once approved, you’ll receive a PAYE number and be expected to submit monthly EMP201 declarations and pay the relevant taxes.

Who needs to complete the EMP101?

You need to complete the EMP101 if:

  • Your company has employees earning above the tax threshold
  • You are paying salaries, wages, commissions, or other remuneration
  • You are legally required to deduct PAYE, UIF, or SDL from employees

This applies to all types of employers, including companies, close corporations, sole proprietors, partnerships, and trusts that employ staff.

How do I submit the EMP101 form?

The EMP101 is submitted to SARS when registering your company for PAYE. You can apply:

  • Online via SARS eFiling (using the RAV01 form for client registration)
  • In-person at a SARS branch (less common)
  • Through a service provider like Govchain, who can handle the full PAYE registration process for you

After submission, SARS will issue your company a PAYE reference number, and you’ll be required to start submitting monthly EMP201 returns and making payments.

Need help registering your company for PAYE or managing tax filings?

Govchain makes Company Tax Returns and payroll tax registration simple, helping you submit your EMP101 and stay compliant with SARS.

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