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.
 

Once you have filled in your EMP201, you simply send it to SARS via:

Top Tip: Faxed, emailed or printed eFiling or e@syFile™ Employer declarations will not be accepted by SARS.

When we have your EMP201 we will send you a receipt. 

To see the channels for submitting an EMP201 if you are a Tax Practitioner, click here.

​For further help call the SARS Contact Centre on 0800 SARS (7277) or visit a SARS branch nearest you.
Last Updated: 18/09/2018 8:38 AM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ

 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.