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PAYE-GEN-01-G16 - Guide for Employers iro Employees Tax ...

Guide FOR Employers IN respect OF Revision: 1 Page 1 of 45 Employees TAX (2022 TAX YEAR) PAYE-GEN-01-G16 EXTERNAL Guide Guide FOR Employers IN respect OF Employees TAX (2022 TAX YEAR) Guide FOR Employers IN respect OF Revision: 1 Page 2 of 45 Employees TAX (2022 TAX YEAR) PAYE-GEN-01-G16 REVISION HISTORY TABLE Date Version Description 24-02-2021 0 Taxation Laws Amendment Act (Act of 2020) and 2021 Budget Speech 13-09-2021 1 Updated to include new UIF contributions threshold with effect from 1 June 2021 Guide FOR Employers IN respect OF Revision: 1 Page 3 of 45 Employees TAX (2022 TAX YEAR) PAYE-GEN-01-G16 TABLE OF CONTENTS QUICK REFERENCE CARD 5 PURPOSE 7 SCOPE 7 BACKGROUND 7 REGISTRATION 8 REGISTRATION AS AN EMPLOYER 8 BRANCHES REGISTERED SEPARATELY 9 CHANGES OF REGISTERED PARTICULARS 9 DEREGISTRATION OF AN EMPLOYER 9 RECORD KEEPING 9 EMPLOYER RECORDS 9 RECORDS AND INFO

guide for employers in respect of revision: 1 page 4 of 45 employees’ tax (2022 tax year) – paye-gen-01-g16 special r e mun ation p d o pr s 31 advance s al ry 32 over ti me pay en s 32 annual payment s/bonu 32 variable remuneration 34 allowances and fringe benefits 34

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  Employers, Allowance, Respect, Epay, Employers in respect

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