EMPLOYEES’ TAX [PAY-AS-YOU-EARN (PAYE)]

What's New?

  • 1 July 2019 - e@syFile version 6.9.6 - Due to the implementation of the new eFiling System on 01 July 2019,  it became necessary for e@syFile to implement a new URL for effective information/data transfer between SARS eFiling and the e@syFile system.  URL is the Uniform Resource Locator, and is used to specify addresses on the World Wide Web. A URL is also the fundamental network identification for any resource connected to the web (e.g., hypertext pages, images, and sound files). The protocol specifies how information from the link is transferred.

    In order to implement the updated URL a new version (6.9.6) was required and implemented onto e@syFile on 01 July.  Kindly note that no functionality on e@syFile was affected.

  • 4 September 2019 - Updated PAYE BRS for Employer Reconciliation (2019 release) version 18.05 was published.

  • 19 August 2019 - Updated PAYE BRS for Employer Reconciliation (2019 release) version 18.04 was published.

  • 30 July 2019 - Updated PAYE BRS for Employer Reconciliation (2019 release) version 18.03 was published.

  • 29 April 2019 - Release notes for the latest version e@syFile 6.9.5.

  • 26 March 2019 - Updated PAYE BRS for Employer Reconciliation (2019 release) version 18.02 was published.

  • 28 February 2019 - Updated PAYE BRS for Employer Reconciliation (2019 release) version 18.01 was published.

  • 18 February 2019 - Release notes for e@syFile version 6.9.4 was published.

  • 21 January 2019 - PAYE BRS for Employer Reconciliation (2019 release) version 18 was published. 


Business Requirement Specifications (BRS) and timelines

​Business Requirement Specification
​       Year Applicable​                 Submission dates*​                       
BRS - PAYE Employer Reconciliation for 2019 / 2020 ​2020 Annual Employer Reconciliation
(1 March 2019 - 28 February 2020)
Interim: 23 Sep – 31 Oct 2019
Annual: 1 Apr – 31 May 2020
BRS - PAYE Employer Reconciliation for 2018 / 2019 ​2019 Annual Employer Reconciliation
(1 March 2018 - 28 February 2019)
Interim: 17 Sep - 31 Oct 2018
Annual: 1 Apr - 31 May 2019
BRS - PAYE Employer Reconciliation for 2017 / 2018 ​2018 Annual Employer Reconciliation
(1 March 2017 - 28 February 2018)
Interim: 15 Sep - 31 Oct 2017
Annual: 1 Apr - 31 May 2018 
 
BRS - PAYE Employer Reconciliation for 2016 /2017​  2017 Annual Employer Reconciliation
(1 March 2016 – 28 February 2017)
Interim: 12 Sep - 31 Oct 2016
Annual: 1 Apr - 31 May 2017

* The final submission periods are subject to business requirements / readiness and calendar working day dates. Final confirmation will be communicated at the time of the relevant submission period. 


What is PAYE?

Employees’ Tax refers to the tax required to be deducted by an employer from an employee’s remuneration paid or payable. The process of deducting or withholding tax from remuneration as it is earned by an employee is commonly referred to as PAYE.
 
An employer who is registered or required to register with SARS for PAYE and/or Skills Development Levy (SDL) purposes, is also required to register with SARS for the payment of Unemployment Insurance Fund (UIF) contributions to SARS. You can register once for all different tax types using the client information system.

Top Tip: The Employment Tax Incentive encourages employers to employ young workers by providing a tax incentive to the employers. Read more.  
 


Who is it for?

The amounts deducted or withheld must be paid by the employer to 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 Employment Tax Incentive (ETI), if applicable. 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.

How and when should it be paid?

It must be paid within seven days after the end of the month during which the amount was deducted. If the last day for payment falls on a public holiday or weekend, the payment must be made on the last business day before the public holiday or weekend.
 
The following payment methods are available (effective from 1 April 2016):
  • eFiling
  • Electronic payments (EFT)
  • Payments at a bank: All payments can be made at any ABSA, Albaraka Bank Limited, Grobank Ltd (previously Bank of Athens), Capitec, FNB, Habib Bank Zurich (HBZ), HSBC, Nedbank, Mercantile or Standard Bank branch.
  • Manual forms of payments will no longer be accepted by SARS. Cheques posted / delivered to SARS will be returned to the client.

Note: Please note that these changes exclude Customs.

Note:

Employers who pay, or are likely to pay Employees’ Tax exceeding R10 million in any 12-month period, must submit Employees’ Tax declarations and make payments electronically.
 

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Last Updated: 04/09/2019 12:32 PM     print this page
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 Top FAQs

While downloading the latest version of the easyFile™ Employer, my anti-virus identified a virus and deleted any e@syFile™ Employer files already installed. Is there a virus on e@syFile™ Employer?
No, easyFile™ Employer is not infected by a virus. Make sure you have set your anti-virus to accept e@syFile™ Employer.

​I get a 'duplicate' status on reconciliation when there are no changes in the figures declared on the EMP501on e@syFile?
A reconciliation consists of multiple documents which can include a combination of the EMP501, IRP5/IT3(a) and EMP601. Updates made on these documents may or may not affect the figures declared on the EMP501.

Is it possible to increase your ETI liability or utilised amounts from what was initially declared?
No, you are not allowed to increase your ETI liability or utilised amounts from what you initially declared. This is according to legislation.

What to do if the EMP501 reconciliation was submitted for the incorrect period?
If you have submitted your 201608 EMP501 reconciliation, but you selected the 201702 period by mistake, the system will not allow you to capture and submit any EMP201 returns for the months of September 2016 to February 2017.

Will the system allow a person to claim backdated ETI in recons prior to 1 March 2017?
From 1 March 2017 the employer cannot claim backdated claims for periods prior to 1 March 2017. The last month available to the employer to make that claim was February 2017 EMP201 return.