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.
 

 

  • An employer can revise an EMP201 that was previously submitted. The amounts that were previously submitted will be pre-populated on the form
  • In the instances where SARS has finalised an audit or where SARS has revised the declaration, an employer is only permitted to do an RFC if:
     
    • The PAYE, SDL or UIF liability is increased relative to the audited or SARS revised value. If the RFC results in a decreased liability, an error message will display;
    • Where the SARS audit amends the:
      • PAYE liability, this may result in a change of the ETI utilised for that specific month.  This may also affect the ETI roll over amounts to the subsequent month.
      • ETI calculated for the month, this will affect the ETI utilised for that month and subsequent months.
      • Note: The change in the ETI utilised will either increase the payable amount or decrease the ETI refund payable to the employer.
  • An EMP201 cannot be amended if:
    • An agreed estimate was performed by SARS
    • The period is associated with a VDP agreement and a return has been submitted in accordance with the agreement
    • An audit is in progress and one allowable request for correction has already been submitted.
  • If an employer wants to claim an omitted ETI amount, this omitted amount must be claimed in any that subsequent month but by the end of that respective reconciliation period in which the employer discovers this omission.   This is in terms of section 9(4) of the Employment Tax Incentive Act which came into effect on 1 March 2017 and forces all employers to claim all its ETI amounts within a reconciliation period.

    Example
    Employer X omitted to claim an ETI amount of R1000 on the March EMP201.  When the omission is discovered, Employer X must not do a request for correction on the March EMP201 to claim this amount. Instead Employer X must claim the R1000 in any subsequent month (April to August).  If Employer X does not claim this amount by the latest August, this ETI amount will be forfeited.

       PRE-1999 RETURNS

  • EMP201 returns for periods prior to 1999 can now be submitted via all channels. This will be limited to the greater of:
     
    • The taxpayer’s year of liability; and
    • The legislated start date of the tax.

  • The legislated start date for each tax is as follows:

     PAYE            : 01/03/1991
     SDL               : 01/04/2000
     UIF                : 01/04/2002

COMPLIANCE CHECK

  • When an original EMP201 is requested, the system will verify the employer’s tax compliance status (TCS). If the employer is non-compliant, the ‘ETI Utilised’ field will be locked on the EMP201 form and the employer may not offset the ETI against the PAYE liability.

 

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​For further help call the SARS Contact Centre on 0800 SARS (7277) or visit a SARS branch nearest you.
Last Updated: 07/09/2017 4:15 PM     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.