What is it?

An employer is required to submit reconciliation returns showing details of the total amount of Employees' Tax [Pay-As-You-Earn (PAYE)], Skills Development Levy (SDL), Unemployment Insurance Fund (UIF) and/or Employment Tax Incentive (ETI) deducted or withheld as well as the details of Employee Tax certificates [IRP5/IT3(a)s] issued during the tax year.

The Monthly Employer Declaration (EMP201)

Top Tip: Qualifying Employers did you know you may claim the ETI on your EMP201 submission? To see if you qualify or for more information read more.
The amounts deducted or withheld by the employer must be paid to the South African Revenue Service (SARS) on a monthly basis, by completing the Monthly Employer Declaration (EMP201). The EMP201 is a payment declaration in which the employer declares the total payment together with the allocations for PAYE, SDL, UIF and/or ETI. A unique Payment reference number (PRN) will be pre-populated on the EMP201, and will be used to link the actual payment with the relevant EMP201 payment declaration.
Top Tip: Need help completing your EMP201? Click here for more information.

The Employer Reconciliation Declarations (EMP501, EMP601 and/or EMP701)

Top Tip: Employer reconciliation submissions must be made to SARS by the date, as prescribed by the Commissioner, by notice in the Government Gazette.
The Employer Reconciliation process is where an employer is required to submit an accurate Employer Reconciliation return (EMP501), and if applicable, Tax Certificate Cancellation Declaration (EMP601) and Reconciliation Declaration Adjustment (EMP701) in respect of the EMP201s submitted, the payments made and the IRP5/IT3(a)s for the:
  • Interim period – which is for the transaction period 1 March to 31 August
  • Annual period – which if for the full tax year 1 March to 28/29 February.
Top Tip: The 2014 Employer Annual Reconciliation closed 30 May 2014, click here for the latest information.

The Employee Tax Certificate [IRP5/IT3(a)]

An employer must issue an employee with an IRP5/IT3(a) where remuneration is paid or has become payable. The IRP5/IT3(a) discloses the total employment remuneration earned for the year of assessment and the total deductions.
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 Top FAQs

What are the consequences if I select Yes under the Employment Tax Incentive (ETI) section on the Monthly Employer Declaration (EMP201), and I do have outstanding returns and/or debt?
If an employer continues to claim the ETI even though it is not available to them in term of section 8 of the ETI Act, the employer would have a short fall on the payment of PAYE resulting in interest and penalty for late payment in that month.

How do I submit an amended EMP201?
Complete a new EMP 201 for the specific period where the correction needs be made. Use the same payment reference number (PRN) and