EMP201 is the monthly employer declaration to SARS covering PAYE, UIF, and SDL withheld from staff salaries. It is filed and paid by the 7th of the month following the payroll month.

By the 7th of every month for the previous month's payroll. If the 7th falls on a weekend or public holiday, the deadline shifts to the last business day before the 7th.

What goes into the EMP201 total?

Total PAYE deducted from all employees, plus 1% UIF (employer + employee, capped at the monthly remuneration ceiling), plus 1% SDL if your annual payroll exceeds R500,000.

What happens if I miss the EMP201 deadline?

SARS imposes a 10% penalty on the late amount, plus interest accruing daily until paid. Repeated late filings can trigger criminal sanctions for directors.

What is EMP201? · invoicebook.co.za

The short version

EMP201 is the monthly payroll-taxes declaration that every South African employer submits to SARS. It tells SARS how much you've deducted from employees in PAYE and UIF, plus what you owe as an employer in UIF and SDL, for the month just ended. One form, one payment, due by the 7th of the following month.

Who must file it

Every registered employer with at least one employee earning above the tax threshold (around R99,000 per year for under-65s, for the 2026/27 year). You register as an employer with SARS once, receive a PAYE reference number, and from then on EMP201 is a monthly obligation — even in months when you paid no-one (you file a nil return).

What goes on it

Four numbers from your payroll for the month:

PAYE — income tax withheld from employees' salaries.
UIF (employee) — 1% of remuneration, capped at R177.12 per employee per month.
UIF (employer) — matching 1%, also capped.
SDL — Skills Development Levy, 1% of total monthly payroll. You're exempt if your annual payroll bill stays below R500,000.

You add them up, one payment clears all four to SARS.

When it's due

By the 7th of the following month, or the last business day before the 7th if the 7th falls on a weekend or public holiday. eFiling gets you the extra day of grace. For EMP201 for the April month, the deadline is 7 May.

What happens if you're late

SARS adds a 10% penalty on the unpaid amount, plus interest at the prescribed rate (currently around 10.25% per annum, compounded monthly). Persistent non-compliance can escalate to criminal prosecution under the Tax Administration Act — rare for small arrears, but the framework exists.

The related year-end form

On top of monthly EMP201s, you also submit two EMP501 reconciliations each year — an interim one at the end of October (covering March–August), and the annual one by 31 May (covering the full tax year). EMP501 reconciles the twelve EMP201s you filed with the IRP5/IT3(a) certificates you issue to your employees. If everything ties, there's nothing extra to pay; if not, you settle the shortfall or claim the overpayment.

Calculate what you owe

The PAYE calculator computes everything that ends up on a single employee's EMP201 — their PAYE, their UIF, the employer UIF, the SDL, and the total EMP201 line you'd pay over. For the full payroll, multiply across your employees and add the totals. See also the compliance calendar for every SARS deadline in a year.