PAYE & UIF Returns Services

Employees’ tax, which comprises of Pay-As-You-Earn (PAYE) and Standard Income Tax on Employees (SITE), refers to the tax required to be deducted by an employer from an employee’s remuneration paid or payable.

PAYE & UIF Returns Services

Harvey Administration has been helping all types of businesses of all sizes with PAYE & UIF solutions with highly customised, fast, efficient and stand-alone payroll outsourcing services designed to work with any type of business, be that a start-up or a well-established one.

We understand that every company is unique. As such, we take great care in listening and understanding your different payroll processing requirements in order to design highly customised payroll services that match your needs to perfection.

Save time and money, with simple, fast and hassle-free payroll solutions and payroll outsourcing. Combining reliability with accuracy, we promise to deliver a risk-free solution to your payroll outsourcing needs. You can choose to use our innovative, industry-leading, full payroll outsourcing package for total management.

We can also provide tax advisory services to support your business should a tax investigation be initiated. Individuals are increasingly affected by taxation on earnings and investments. As well as providing support for self assessment tax returns, our tax planning and tax mitigation services can help to ensure that your financial affairs are tax efficient and compliant.

Employee Tax Pay As You Earn

Employees’ tax, which comprises of Pay-As-You-Earn (PAYE) and Standard Income Tax on Employees (SITE), refers to the tax required to be deducted by an employer from an employee’s remuneration paid or payable. The SITE element is not applicable with effect from 1 March 2012. The process of deducting or withholding tax from remuneration as it is earned by an employee is commonly referred to as PAYE.
 
An employer who is registered or required to register with SARS for PAYE and/or Skills Development Levy (SDL) purposes, is also required to register with SARS for the payment of Unemployment Insurance Fund (UIF) contributions to SARS.
The amounts deducted or withheld must be paid by the employer to SARS on a monthly basis, by completing the Monthly Employer Declaration (EMP201). The EMP201 is a payment declaration in which the employer declares the total payment together with the allocations for PAYE, SDL and/or UIF. A unique Payment reference number (PRN) will be pre-populated on the EMP201, and will be used to link the actual payment with the relevant EMP201 payment declaration.
PAYE must be paid within seven days after the end of the month during which the amount was deducted. If the last day for payment falls on a public holiday or weekend, the payment must be made on the last business day prior to the public holiday or weekend.

Unemployment Insurance Fund (UIF)

Currently, the Unemployment Insurance Fund (UIF) provides short-term relief to workers when they become unemployed or are unable to work because of maternity or adoption leave, or illness. It also provides relief to the dependent of a deceased contributor.

All employees, as well as their employers, are liable for contributions to the UIF. However, an employees is excluded from contributing to the UIF if he or she –
  • is employed by the employer for less than 24 hours a month;
  • receives remuneration under a contract of employment as contemplated in section 18(2) of the Skills Development Act, 1998 (Act No.97 of 1998);
  • is employed as an officer or employee, as defined in section 1(1) of the Public Service Act, 1994 (Proclamation  No.103   of 1994), in the national or provincial sphere of Government;
  • has entered the Republic for the purpose of carrying out a contract of service, apprenticeship or learner ship within the Republic, if upon termination thereof, the employer is required by law or by the contract of service, apprenticeship or learner ship (as the case may be), or by any other agreement or undertaking, to repatriate that person, or if that person is so required to leave the Republic;
  • is the President, Deputy President, a Minister, Deputy Minister, a member of the National Assembly, a permanent delegate to the National Council of Provinces, a Premier, a member of an Executive Council or a member of a provincial legislature; or
  • is a member of a municipal council, a traditional leader, a member of a provincial House of Traditional Leaders and a member of the Council of Traditional Leaders.
PAYE must be paid within seven days after the end of the month during which the amount was deducted. If the last day for payment falls on a public holiday or weekend, the payment must be made on the last business day prior to the public holiday or weekend.
Any employer who is registered with SARS for employees’ tax purposes is also required to register with SARS for purposes of paying UIF contributions.
 
Any employer who pays or is liable to pay remuneration to an employee must contribute on a monthly basis to the UI Fund.
 
Application for registration for UIF contribution purposes is made on an EMP101e form  and it is for those employers who are registered with SARS for employees tax purposes.

Our Services Promise

No-one can prevent SARS from raising an investigation, but with our comprehensive tax investigations service, you will enjoy the following:

  • Full representation to SARS on your behalf, including handling all correspondence and interaction, along with attending any SARS meetings
  • A robust defence against SARS, providing comfort and peace of mind
  • Get a qualified Tax Practitioners with years of experience fighting you defence
  • Ensure the Tax Practitioner is only asking for relevant information and documents and provide all supporting information from our files that relates to your accounts
  • We will prepare for and attend any face-to-face meetings with the Tax Practitioner
  • Argue any complex or technical tax cases that are raised during the enquiry So whether it’s a PAYE or
  • VAT visit, a technical enquiry or full-blown books and records enquiry, our Tax Practitioner service is designed to get you the best result. 

Harvey Administration Tax Practitioners services backed by a team of experienced professionals with commendable qualifications. Having worked with thousands of clients over the years and handling all sorts of business structures, we will be able to find a solution for your situation as well. We have experts who offer tailored services for all clients.

In this way, you will only take from us what is best for you. You won’t have to pay for any services that you don’t require. Whether once off or on a contract basis we always make sure your returns and made on time to avoid penalties.

With us, you will always find yourself on top of your taxes. SARS is constantly changing the tax legislation, and it can be hard to keep up with the changes now and then. 

However, we make sure that nothing goes unnoticed, and everything is being taken care of at all times. Thereby, you will never face any hindrance to your business objectives because of Tax issues.

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