Do you need to register for PAYE if employees below tax threshold?

By Marc Sevitz · Updated

Company not registered for PAYE since the four employees are below tax threshold but registered for UIF. Do they need to register for PAYE to issue IRP5's to employees?
TaxTim Marc

TaxTim Marc said:
6 August 2014 at 17:13

No you do not as no PAYE is payable.