CATEGORIES
- (1) Negotiating Tax Debt and Payment Arrangements with SARS
- (15)Accounting
- (2)Accounting for Income Tax
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- (1)Salaried Employees
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- (2)Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud
- (1)Tax Administration Part 3B Dispute Resolution - Objection and appeal
- (2)Tax Update
- (2)Tax implications of loans to trusts
- (1)Tax residence
- (1)Tax returns and payments
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- (1)Trust types and income allocations
- (5)Trusts
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- (1)Zero Rated
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Exempt Institutions and PAYE
- 14 September 2023
- Tax Administration
- SARS
Tax exempt institutions (EIs) have an obligation to register as employers with SARS where any of their employees are liable for normal tax. To determine whether employees are liable for “normal tax”, the employer will have to determine whether the amounts paid to employees are above the tax thresholds or not. The impacted EI as employer will need to take remuneration, which includes basic salary, fringe benefits in kind, fringe benefits and allowances, into consideration. Individuals who receive remuneration more than the tax threshold, which is R 95 750 per annum (if you are younger than 65 years old) for the 2023/2024 year of assessment. More information on the tax threshold amounts is available here.
EIs that have employees earning above the tax threshold, R 95 750 per annum, are required to register with SARS as an employer here.
EIs that have employees that earn below R95 750 per annum are not required to register with SARS as an employer but are required to register for other statutory and legislative requirements. These required registrations include registering with the Department of Employment and Labour for UIF.
For more information on EIs and PAYE, please click here.
Source: SARS