Who is required to deduct and pay PAYE?

All employers in South Africa must deduct PAYE from employees' remuneration if the employees are liable for income tax (i.e., their annual taxable income exceeds the tax threshold). This includes private companies, but public entities may have different obligations. Employers must register with SARS if they have employees subject to tax.

Updated at 2025-09-27 22:56:56