Any entity that employs staff is obliged to register for UIF. If an employee earns more than the tax threshold as determined by SARS from year to year, he/she would have to be registered for PAYE.
SDL (Skills Development Levy) is a levy imposed to promote learning and development in South Africa and is driven by an employer’s salary bill. SDL is payable by employers, who have been registered. Registration must be done within 14 days after becoming an employer. The funds are used to develop and improve skills of employees of the company.
As soon as an employer expects that his total salaries will exceed R 500 000 over a 12 month period, that employer becomes liable to pay SDL.
Venter de Jager can assist you with the registration of PAYE, UIF and SDL.
Please bear in mind that the above mentioned figures change from time to time at the discretion of SARS.