Sectional title Body corporate PAYE registration?

[Dave A]

If an employee works more than 24 hours in a month, the employer is required to register for UIF.
I am not going to risk trying to answer you on the PAYE question.
However, I will point out that if there are no employees with a PAYE liability, you can register for UIF with Department of Labour and remit payments directly to the UIF.