Accurate Monthly EMP201 Submissions for SARS Compliance

EMP201 is a monthly declaration submitted to SARS reflecting PAYE, UIF, and SDL deducted from employees’ salaries.

All employers registered for PAYE must submit EMP201 returns monthly.

EMP201 returns are due by the 7th of each month.

If the 7th falls on a weekend or public holiday, the last business day before the weekend/public holiday applies.

• PAYE deducted

• UIF contributions

• SDL contributions

• ETI claims (if applicable)

Accurate payroll calculations are essential.

Late submissions result in penalties and interest.

Consistent lateness may trigger audits.

Yes — a NIL EMP201 must still be submitted.

EMP201 is monthly, while EMP501 is bi-annual reconciliation.

Both are required.

Payroll records, employee tax calculations, payslips, and ETI schedules if applicable.

Yes — through revisions or adjustments on your next EMP201 or EMP501 reconciliation.

Yes — ETI reduces PAYE liability and must be declared accurately.

Yes — but manual review is recommended to ensure accuracy.

SARS charges penalties and interest on overdue amounts.

Only if they employ staff.

Even one employee requires monthly EMP201 submissions.

Yes — with proper payroll systems and tax practitioner support.

Yes — director remuneration is included in monthly payroll declarations.

Yes — outstanding or incorrect EMP201 returns block Tax Clearance approval.

A summary issued by SARS reflecting EMP201 balances, payments, and penalties.

Records must be kept for at least 5 years.

No — they must be submitted electronically via eFiling or SARS systems.

Same-day processing if submitted correctly.