How does the issuing of IT3a's work with the new employer tax system?
Do you have to be registered for PAYE to issue IT3a's?
When I was an OMB, my accountant used to issue IRP3a's (from his stock) for my rent payments! Based on that, you did not have to be registered as an employer to issue an IRP3a. I don't know if that has changed, though.
Ask SARS for an IRP3a book and see what happens
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You can issue a IT3 regardless if you are PAYE registered or not. The only difference is instead of using a PAYE number for the PAYE reference "blocks" on the IT3, you can use the company / CC registration or tax number.
You can ask SARS for an IT3 book or issue your own IT3's on the electronic software on the sars efiling website.
You only need to issue a IT3 when the total remuneration is more than R10 000.