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The employer checklist
Everything South African law asks of you when you employ someone, in the order you meet it: what to do, what it costs, the deadline and where to do it. For businesses and households alike.
Before they start
- Agree the job in writing
On the first day, give your employee written particulars: your name and address, their job, where they work, the start date, hours and days, the wage and how it is worked out, the overtime rate, deductions, leave, how often they are paid and the notice period. Free. Basic Conditions of Employment Act, section 29.
- Check the minimum wage
At least R30.23 for every ordinary hour from 1 March 2026, for domestic and farm workers too. That is R241.84 for an 8 hour day. Shop staff and contract cleaners have higher legal minimums under their sectoral determinations, and some industries have bargaining council rates, so check yours. Government Gazette 54075.
In the first week
- Register for UIF
If they work 24 hours or more a month for you. Free, online through uFiling. Households register with their own ID number and add the employee's ID number. The full UIF guide.
- Register with the Compensation Fund
Every employer with one employee or more, households included since the 2020 Constitutional Court judgment in Mahlangu. Within 7 days of employing someone, through Compensation Fund online. It covers injuries and illness caused by work. You pay it, never your employee.
- Register for PAYE, if their pay is high enough
Within 21 business days of becoming an employer, but only if someone earns enough to pay income tax: above R99 000 a year (about R8 250 a month) for someone under 65 in 2026/27. One domestic worker on the minimum wage is well below this. If you register for PAYE, UIF is paid to SARS instead. SARS, PAYE.
Every month
- Pay on time, with a payslip
Pay no later than 7 days after the pay period ends. Each pay day, give a payslip showing your name, their name and job, the period, the pay, each deduction and what was actually paid, with hours, overtime and Sunday or public holiday hours where relevant. Businesses with fewer than five employees are exempt from the payslip rule in the Act, but domestic workers must always get one, and a payslip protects you both.
- Declare and pay UIF by the 7th
1% from your employee and 1% from you on pay up to R17 712 a month, declared and paid by the 7th of the next month (the last business day before, if the 7th is a weekend or holiday). Late payment costs 10% plus interest.
- Pay PAYE by the 7th, if you are registered
Declared and paid on the EMP201 through SARS eFiling, together with UIF and, if your payroll is over R500 000 a year, the 1% Skills Development Levy.
Every year
- Compensation Fund return of earnings
Declare what you paid each year, usually between April and June. The minimum assessment from 1 March 2026 is R560 for a household and R1 621 for a business. Filing late costs 10%.
- SARS reconciliations, if you are registered for PAYE
The EMP501 twice a year, with tax certificates for your employees. The current interim window closes on 31 October 2026.
- Annual leave and the new minimum wage
At least 21 consecutive days of paid leave a year (15 working days for a 5 day week), and a new minimum wage usually from 1 March.
Leave, in brief
Work out leave and notice for your employee
| Leave | What the law gives |
|---|---|
| Annual leave | 21 consecutive days a year on full pay, or 1 day for every 17 days worked |
| Sick leave | The days normally worked in 6 weeks, per 3 year cycle (30 days for a 5 day week). 1 day per 26 worked in the first 6 months |
| Family responsibility | 3 paid days a year, after 4 months, for those working at least 4 days a week |
| Maternity and parental | Changed by the Constitutional Court in October 2025: parents now share 4 months and 10 days. New law is expected, so check the current rules |
Hours and overtime
- No more than 45 ordinary hours a week, and 9 a day for a 5 day week.
- Overtime only by agreement, at least 1.5 times the normal rate, and no more than 10 hours a week.
- Sunday work at double pay (1.5 times if they normally work Sundays). Public holidays worked at double pay.
- A day of under 4 hours is paid as 4 hours.
When the job ends
- Notice: 1 week in the first 6 months, 2 weeks up to a year, 4 weeks after a year. Domestic and farm workers get 4 weeks after 6 months.
- Pay any leave owed, update your UIF declaration so they can claim, and give a certificate of service.
- Dismissals have their own rules under the Labour Relations Act. Speak to a labour specialist or the CCMA before dismissing anyone.
Keep records. Keep payslips, hours and pay records: 3 years under the labour laws, and 5 years for tax and UIF.
General information from the Acts, the Government Gazette, SARS and the Department of Employment and Labour, checked October 2026. It is not legal advice. Your sector may have extra rules from a bargaining council or a sectoral determination.