[Question] Paye and uif on efiling

[pedrob]

Hi, if you dont qualify for paye and are using ufiling for returns for uif,then do i still need to fill out and submit a emp201?

[geraldenek]

if you are not registered for PAYE you can complete the ufiling forms but if you are registered with SARS, you need to complete the EMP201

[pedrob]

Thanks for the reply,wjhat id ont understand is that im not registered for paye but yet i got send an emp201 to complete, i do my uif through ufiling.

[Dave A]

It took a little pondering. Certainly in days gone by if you didn't have staff earning above the tax threshold you didn't have to register as an employer for PAYE purposes.

But things have changed lately. My line of thought is:

SARS wants everyone to have income tax numbers regardless of income, and employers have been conscripted to get the job done.
If you're paying UIF, the trading entity must have staff.
And therefor you will have to issue IT3a's for that staff at the very least nowadays.
Which means you need to be registered as an employer for PAYE purposes.

Does beg the question, though - Should you still be paying for UIF to DoL (or via uFiling) as in the past, or should these payments be made along with the EMP201 return?

I have a sneaking suspicion doing it via the EMP201 route (or eFiling) is going to be the less bumpy route, particularly when it comes to recon time.

So if I'm right, I'd suggest keep filing the UIF returns on uFiling, but make the payments via eFiling with the EMP201 returns. (At the very least, I can confirm doing it that way does work).

Out of idle interest - if you're not registered for SDL, does the SDL field come up in the EMP201?

[pedrob]

in reply to dave.
Your question, yes Sdl field still comes up on the form and im not registered. It seems it would be easier to do the efiling option but im so used to using ufiling for my uif, its simple and i only have 3 employees at that particular business!

[BusFact]

Out of idle interest - if you're not registered for SDL, does the SDL field come up in the EMP201?

The field is there, but when I tab through the document, entering the values, it skips that block.