The answer to this query is based on legislation as at2014/04/10.
Q: Do we need to register an employer for PAYE when the member of that CC receives an IT3 for that years remuneration, but the amount allocated to him is below the tax threshold?
A: The moment a person pays or is liable to pay to any person any amount by way of remuneration that person becomes an employer. The proviso to paragraph 15(1) of the Fourth Schedule however, states that where no one of such employer's employees is liable for normal tax, the provisions of this paragraph shall not apply to such employer. In the instance of the CC that you refer to it is therefore not necessary to register if the only employee is the member and his or her remuneration for the current (or previous year) of assessment was less than the tax threshold.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.