What is the EMP201?
The EMP201 is the monthly employer declaration that registered employers in South Africa submit to the South African Revenue Service (SARS). It declares the employees’ tax (PAYE) withheld, the Unemployment Insurance Fund (UIF) contributions and the Skills Development Levy (SDL) due for the month, less any Employment Tax Incentive (ETI) the employer claims, and it is the basis for paying those amounts.
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The EMP201 and the payment are due within seven days after the end of the month in which the tax was deducted, so by the 7th of the following month. If the 7th falls on a Saturday, Sunday or public holiday, the deadline is the last business day before it.
Employers submit the EMP201 through eFiling or e@syFile Employer, and a payment cannot be made without it. Each declaration carries a 19-digit payment reference number (PRN) that links the payment to the PAYE, UIF and SDL declared, and copies must be kept for five years.
What it covers
The declaration brings the three payroll taxes together. PAYE is the income tax withheld from salaries. UIF contributions are paid by both the employer and the employee. SDL applies to employers whose annual payroll, the leviable amount, is expected to exceed R500,000. ETI, an incentive for hiring young work seekers, is claimed on the EMP201 and reduces the PAYE the employer pays.
Late payment and penalties
Late or short payment attracts a penalty of 10% of the unpaid amount, plus interest at the prescribed rate. SARS allocates payments to penalties first, then to interest and only then to the tax, so a shortfall keeps accruing interest. If an employer does not submit an EMP201, SARS can estimate the amounts due, and failing to submit can lead to prosecution.
EMP201 and the EMP501
Twice a year, employers reconcile their monthly EMP201 declarations with the payments made and the IRP5 and IT3(a) employee tax certificates in the EMP501. For the 2026 interim reconciliation, which covers 1 March to 31 August 2026, SARS accepts submissions from 21 September to 31 October 2026.
EMP201 when TopSource runs your payroll
When TopSource runs your payroll in South Africa, we calculate PAYE, UIF and SDL each month, apply any ETI you qualify for and submit the EMP201 with the right payment reference by the 7th, keeping the monthly figures aligned with the EMP501 reconciliations.
Frequently asked questions
When is the EMP201 due?
By the 7th of the month after the month in which the tax was deducted. If the 7th is a Saturday, Sunday or public holiday, by the last business day before it.
What is the penalty for paying the EMP201 late?
A penalty of 10% of the unpaid amount, plus interest at the prescribed rate until the amount is paid.
Can an employer pay SARS without submitting an EMP201?
No. The payment must use the payment reference number generated with the EMP201, which links it to the PAYE, UIF and SDL declared.
Related terms in South Africa
- Temporary Employment Services (South Africa)
- Section 198B Fixed-Term Rule (South Africa)
- BCEA Earnings Threshold (South Africa)
- Retrenchment (South Africa)
- Restraint of Trade (South Africa)
- Family Responsibility Leave (South Africa)
- Sick Leave Cycle (South Africa)
- Employment Equity Act Reporting (South Africa)
- B-BBEE Scorecard (South Africa)
- Critical Skills Work Visa (South Africa)
- POPIA and Employee Data (South Africa)