8 July 2025 – The South African Revenue Service (SARS) yesterday experienced higher than expected volumes which caused our systems to respond longer than expected. We recognise that some employers experienced delays in submitting their monthly EMP201’s and as a result we will consider not imposing penalties and interest in relation to employers who would otherwise have been compliant.
This process of payment is governed by paragraphs 2(1) and 14(2) of the Fourth Schedule to the Income Tax Act 58 of 1962, which provides for the payment of Pay-As-You-Earn, (PAYE) Unemployment Insurance Fund (UIF) and Skills Development Levy (SDL) and the submission of the EMP201 form within a period of 7 days after the end of the month during which the amounts that were withheld from remuneration paid to employees.
In terms of section 3 of the Income Tax Act, the Commissioner for SARS has the discretionary power to extend the respective due dates. In the exercise of that discretionary authority, SARS Commissioner has extended the due date for filing and payment to Monday, 14 July 2025.
Taxpayers are encouraged to submit their EMP201 returns before 14 July to avoid late penalties.
For information, please contact [email protected].
