What Is a PAYE Number in South Africa?
4 Nov 2025
If you’re hiring staff and paying salaries above the tax threshold, you’ll need to register for PAYE (Pay-As-You-Earn) - and that means getting a PAYE reference number from SARS.
💼 What Is a PAYE Number in South Africa?
If you’re hiring staff and paying salaries above the tax threshold, you’ll need to register for PAYE (Pay-As-You-Earn) — and that means getting a PAYE reference number from SARS.
🔢 What is a PAYE number?
A PAYE number is a 10-digit identifier that always starts with a 7, issued by SARS when your business registers for PAYE. It’s used to:
- Deduct and declare employee income tax
- Submit monthly EMP201 returns
- Stay in good standing with SARS
Without it, you can’t legally deduct tax from salaries - and SARS may hold you liable for unpaid tax.
📝 When do you need a PAYE number?
You must register for PAYE if:
- You have one or more employees
- Any employee earns above ±R7,900/month (±R95,000/year)
- You pay regular monthly salaries, not just once-off payments
Even one taxable employee triggers the requirement.
🧾 How do you get a PAYE number?
To register:
- Complete the EMP101e form via SARS eFiling
- SARS will issue your PAYE number once approved
You’ll usually register for UIF and SDL at the same time.
🛠️ How openHR supports PAYE compliance
openHR’s free payroll software is designed to simplify PAYE rituals:
- Auto-calculates PAYE, UIF, and SDL
- Generates EMP201 and EMP501 summaries
- Flags missing registration details with diagnostic clarity
We don’t just automate payroll - we reverse-engineer the rituals that frustrate small businesses and turn them into legacy moves.
