PAYE
Pay As You Earn, the employees' tax system where an employer deducts or withholds tax from remuneration and pays it to SARS.
Definition
PAYE issues should be reviewed through payroll records, IRP5 or IT3(a) certificates, employment contracts, payslips, EMP201 and EMP501 records, employee tax status, fringe benefits, reimbursements, SARS correspondence, and whether the problem is under-deduction, over-deduction, non-registration, or a payroll compliance dispute.
Key takeaways
Pay As You Earn, the employees' tax system where an employer deducts or withholds tax from remuneration and pays it to SARS.
Tax Law
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Related legal problems
This glossary provides general information only and does not constitute legal advice.
Common situations
PAYE dispute
Payroll tax compliance
IRP5 issue
Related resources
Resources and guides
Employment Dispute Pack
Employment Dispute Pack for organising facts, dates, documents, and next steps before seeking labour law help.
Labour LawClient Document PackSars Objection Document Pack
Sars Objection Document Pack for organising documents, proof, records, and consultation materials connected to tax law.
Tax LawChecklistTax Dispute Checklist
Tax Dispute Checklist for preparing documents, facts, dates, and questions connected to tax law.
Tax LawFAQs
PAYE FAQs
What does PAYE mean?
Pay As You Earn, the employees' tax system where an employer deducts or withholds tax from remuneration and pays it to SARS.
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