Paying remote and hybrid employees in South Africa
Remote work introduces new payroll questions — SARS tax residency, home-office reimbursements, and paying employees in different provinces or countries. This guide covers the SA employer's obligations.
Payroll Africa Editorial · SARS Payroll Compliance Team
The Payroll Africa editorial team is composed of registered tax practitioners, payroll administrators and BCEA specialists who maintain the SARS PAYE, UIF, SDL and ETI engines that power the platform. Every article is reviewed against the current SARS BRS and Basic Conditions of Employment Act before publication.
- SARS registered tax practitioners
- SAPA-affiliated payroll administrators
- BCEA and LRA compliance reviewers
Last updated 30 Sept 2026
SARS tax residency
PAYE is generally withheld from South African tax residents on worldwide income and from non-residents on SA-sourced income. The 183/60-day physical presence test determines residency.
Frequently asked questions
Related guides
Stop looking this up. Let payroll do it.
Payroll Africa applies Remote rules automatically every month — SARS PAYE, UIF and SDL, payslips, EMP201 and IRP5. From R90/month.
- No card required
- 30-day free trial
- Free migration from Sage, SimplePay, PaySpace or Excel
- Cancel anytime
Run Payroll Africa alongside your current system until you're happy to switch.