Usually not. Most domestic workers earn below the income tax threshold, which for someone under 65 is R99,000 a year (about R8,250 a month) in the 2026/27 tax year, so no PAYE (employees' tax) comes off her pay. Two things can change that. A month with a bonus or overtime can push her into tax for that month. And a part-time worker who also works for other households may need tax taken off at a flat rate, unless she gives you a written declaration that you are her only employer. Her 1% UIF comes off her pay either way, as long as she works 24 hours or more a month for you.
When PAYE applies
| Her situation | PAYE? |
|---|---|
| Full-time or regular, earning under R8,250 a month, no other employer | Usually no |
| A month with a 13th cheque, bonus or overtime that takes that month over the threshold | Possibly, for that month |
| Earning above R8,250 a month | Yes |
| Part-time, also works for other households, no written sole-employer declaration | Possibly, at a flat rate, even on low pay |
| Started part-way through the tax year and paid above R8,250 a month | Yes, from her first month; any overpayment comes back when SARS assesses her |
If PAYE applies
- Register with SARS as an employer within 21 business days of her first pay that attracts tax.
- Work out and deduct the tax each month, and show it on her payslip.
- File the monthly EMP201 return and pay SARS.
- Her UIF moves to SARS. Once you are registered for PAYE, her UIF is declared and paid on the same monthly EMP201, not on uFiling.
A household whose total payroll will not go over R500,000 in the next 12 months does not register for the Skills Development Levy. You remain liable for any PAYE or UIF that should have been deducted and was not.
The part-time worker with several employers
If she works for you fewer than 22 hours a week and works for other employers too, the SARS rules for non-standard employment can require tax at a flat rate on what you pay her, whatever her total income. A written declaration from a part-time worker that you are her only employer takes her out of that rule. If she does have other employers, ask us and we will check what applies to your arrangement. See also a domestic worker with several employers.
How AskMandla helps
If PAYE applies, we work it out and deduct it through payroll, show it on her payslip, and help you with the monthly EMP201 return to SARS. Most of our households never reach the threshold; we check each month as part of the payroll.
Questions people ask
Does my domestic worker pay income tax?
Usually not. If she earns less than R99,000 a year (about R8,250 a month) and has no other employer, no PAYE comes off her pay. A bonus month or a flat-rate case for part-timers can change that.
Do I need to register with SARS to employ a domestic worker?
Only once she earns enough to pay tax. Then you register as an employer within 21 business days and file the EMP201 each month. Most households pay her UIF through uFiling and never register with SARS.