The EMP101 is the application form a new employer files with SARS to register as an employer for PAYE, and where applicable UIF and SDL. Successful registration issues the employer a PAYE reference number.
What it means
Registration must happen before the employer's first payroll run creates a statutory withholding obligation. It can be submitted via SARS eFiling or at a SARS branch, and requires details of the business, its representative taxpayer or public officer, and its employees.
Where it fits in
The EMP101 is the entry point into the whole employer statutory cycle - without a PAYE reference number, an employer cannot submit EMP201 or EMP501 declarations. It is filed once, at registration, not per period.
Key rules
- Registers a new employer for PAYE, and where applicable UIF and SDL.
- Issues the PAYE reference number used on every subsequent declaration.
- Filed via SARS eFiling or at a SARS branch.
- A one-time registration, not a recurring return.
