HRIFYThe EMP201: a guide for employers
What the EMP201 is, what goes on it, when it is due and what happens if it is late, for South African employers who deduct PAYE, UIF and SDL.
This guide explains the monthly employer declaration to SARS. It is general information, not tax or legal advice.
What the EMP201 is
The EMP201 is the monthly declaration an employer makes to SARS. It shows what you owe for the month:
- PAYE: tax deducted from your employees’ pay
- UIF: the employee’s and the employer’s contributions
- SDL: the Skills Development Levy, if your business has to pay it
- ETI: any Employment Tax Incentive you claim, which reduces what you pay
When it is due
The return and the payment are due within seven days after the end of the month, so by the 7th of the next month. If the 7th falls on a weekend or public holiday, the deadline moves to the last business day before it, not after it.
How to submit and pay
You submit the EMP201 through SARS eFiling or e@syFile Employer and pay using the payment reference number on the return. Each month’s figures later have to agree with your EMP501 reconciliation.
If it is late
SARS can charge penalties and interest on a late payment. Submit and pay on time even if the amount needs correcting later.
How HRify handles it
HRify gives you the EMP201 figures from your payroll. It does not file for you: you submit the return and pay SARS yourself. See how HRify runs payroll.