SARS Guide

Can I Submit EMP201 Late?

Yes, you can submit late — but there are consequences. SARS charges penalties and interest on late EMP201 submissions. The sooner you submit after the deadline, the better.

Penalties for late EMP201 submission

10% penalty on the outstanding PAYE/UIF/SDL for each month late
Interest calculated at the prescribed rate (currently ~10.25% p.a.) on the outstanding amount
Additional administrative penalties for repeat offenders
Potential criminal prosecution for wilful non-compliance

What to do if you missed the deadline

Submit immediately — the penalty accrues for each month the return remains outstanding. Submitting today stops the clock.
Pay what you owe — log in to SARS eFiling, complete the EMP201, and pay the outstanding PAYE, UIF and SDL plus any penalty assessed.
Apply for a payment arrangement if you can't pay in full. SARS allows deferred payment via an instalment agreement (DA 1). Penalties and interest still apply, but this avoids enforcement action.
Apply for penalty remission — if there were exceptional circumstances (illness, natural disaster, systems failure), you can apply to have the penalty waived under section 210 of the Tax Administration Act. This is not guaranteed.

How to avoid late submissions

Set a calendar reminder for the 5th of every month — two days before the deadline
Use payroll software that tracks EMP201 deadlines and pre-populates submissions
Set up a SARS eFiling representative — a backup person who can submit if you're unavailable
Keep a 2–3 month operating reserve so cashflow doesn't delay payment

Important: submission vs payment

You must both submit the EMP201 return and pay the amount due by the 7th. Submitting without paying still attracts penalties on the unpaid amount.

Related Resources

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