As employer, you are required to withhold PAYE and UIF from employees. The amounts deducted or withheld by you must be paid to SARS on a monthly basis by completing the EMP201.

Information to complete the declaration, is available from your payroll company by printing the EMP201 report. This report is standard on all RSA companies, and provide you with the option to print detailed (per employee) or totals only. We recommend to always keep an electronic copy of the detailed report, to keep the detail per employee, to refer back to.

ETI calculated values (if applicable), will also reflect on the EMP201 report - this is the amount you will be able to claim, and is not the actual amount claimed (this is done on eFiling, when completing the EMP201 declaration)

 

Should you have multiple companies with the same PAYE, SDL and UIF reference number, you can consolidate or group the report.

You need to submit your EMP201 and the payment, if applicable, within 7 days after the end of each month, e.g. by the 7th of each month.

 

Top Tip from SARS: If the 7th falls on a weekend or public holiday, you need to submit your EMP201 together with your payment, if applicable, by the last business day before the weekend or public holiday.