Question 1

What is an EMP201?

Accepted Answer

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

Question 2

Who must submit EMP201 returns?

Accepted Answer

All employers registered for PAYE must submit EMP201 returns monthly.

Question 3

When are EMP201 submissions due?

Accepted Answer

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.

Question 4

What information is included in EMP201?

Accepted Answer

• PAYE deducted
 • UIF contributions
 • SDL contributions
 • ETI claims (if applicable)

Accurate payroll calculations are essential.

Question 5

What happens if EMP201 is submitted late?

Accepted Answer

Late submissions result in penalties and interest.
Consistent lateness may trigger audits.

Question 6

Must EMP201 be submitted even with zero payroll?

Accepted Answer

Yes — a NIL EMP201 must still be submitted.

Question 7

Do EMP201 submissions include EMP501 details?

Accepted Answer

EMP201 is monthly, while EMP501 is bi-annual reconciliation.
Both are required.

Question 8

What documents are required?

Accepted Answer

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

Question 9

Can mistakes on EMP201 be corrected?

Accepted Answer

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

Question 10

Does ETI affect EMP201?

Accepted Answer

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

Question 11

Can payroll software submit EMP201?

Accepted Answer

Yes — but manual review is recommended to ensure accuracy.

Question 12

What happens if PAYE is paid late?

Accepted Answer

SARS charges penalties and interest on overdue amounts.

Question 13

Do small businesses need EMP201?

Accepted Answer

Only if they employ staff.
Even one employee requires monthly EMP201 submissions.

Question 14

Can EMP201 submissions be automated?

Accepted Answer

Yes — with proper payroll systems and tax practitioner support.

Question 15

Does EMP201 apply to directors?

Accepted Answer

Yes — director remuneration is included in monthly payroll declarations.

Question 16

Can EMP201 affect Tax Clearance?

Accepted Answer

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

Question 17

What is a Statement of Account?

Accepted Answer

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

Question 18

How long must employers keep payroll records?

Accepted Answer

Records must be kept for at least 5 years.

Question 19

Can EMP201 be submitted manually?

Accepted Answer

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

Question 20

How long does EMP201 processing take?

Accepted Answer

Same-day processing if submitted correctly.

Accurate Monthly EMP201 Submissions for SARS Compliance

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