COMPLETING THE MONTHLY EMPLOYER DECLARATION (EMP201)

The amounts deducted or withheld by you, the employer, must be paid to SARS on a monthly basis by completing the EMP201.
 
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: 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.
 
  • The EMP201 allows you to adjust an earlier submitted declaration or reallocate credits, whether it is for this period or prior period, for Pay-As-You-Earn (PAYE), Skills Development Levy (SDL), Unemployment Insurance Fund (UIF) and/or Employment Tax Incentive (ETI).

  • The ETI is an incentive aimed at encouraging employers to hire younger work seekers. It was implemented with effect from 1 January 2014 and can be claimed for a period of 24 months from the date of employment. 

  • The ETI is in operation from 1 January 2014 till 28 February 2019.

  • Certain criteria and requirements must be met, to qualify for the ETI.

  • The penalty and interest fields on the EMP201 shows the portion of the payment that must be allocated to penalty and/or interest. Therefore be sure to include these amounts in addition to the monthly liability that’s due .

  • You’re responsible for administering your own tax account. So when a payment is made, you must make sure the payment details shown are correct. The Payment Reference Number (PRN) and the allocation of the payment must be correct for PAYE, SDL, UIF and/or ETI on the EMP201 you fill in.

  • You are provided with a consolidated view of all three of the payment taxes. On receipt, payments are stored in your clearing account, which is then automatically allocated to PAYE, SDL and/or UIF inline with your submitted EMP201.

  • Any under or over-payment is easily identified by SARS, and you are told. This makes it easier for you to put right correct an allocation declared or move a missing allocation in the right place.
​For further help call the SARS Contact Centre on 0800 SARS (7277) or visit a SARS branch nearest you.
Last Updated: 19/09/2018 10:58 AM     print this page
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 Top FAQs

What is a payment form?
The payment form serves as a source document that specifies which taxes must be/are being paid. A payment form may either be in the form of an assessment or

What is a Payment Reference Number (PRN)?
Each payment form is pre-populated with a unique payment reference number, or PRN, which is used to match the allocations on the payment form to the actual payment made.

How do employers make interest and penalty payments?
When paying interest and penalties relating to a specific EMP201, indicate this by completing the applicable fields on the EMP201. SARS will allocate the payment to interest and

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 complete and send the Monthly Employer Declaration (EMP201) on eFiling?
In order to complete and send you EMP201 on eFiling, you firstly need to be registered. Follow our simple steps to register if you aren’t.