In South Africa, you should register for Pay-As-You-Earn (PAYE) taxes when you first start paying employees. This includes both full-time and part-time employees, as well as temporary or contract workers.
Once you have registered for PAYE, you will be required to deduct the appropriate amount of tax from your employees’ salaries and wages each month and submit this amount to the South African Revenue Service (SARS) on a regular basis.
It’s important to note that there are strict deadlines for submitting PAYE returns and making payments to SARS. Failure to comply with these deadlines can result in penalties and interest charges.
You should register for PAYE within 21 days after the date on which you first become an employer or within 21 days after the date on which your employees first receive remuneration.