Mistakes on a submitted EMP201 are common and fixable — the key is correcting them before they compound into a bigger EMP501 mismatch at year-end.
Unlike a personal income tax return, an EMP201 for a prior month generally can't be edited and resubmitted on its own once the period has closed. Instead, corrections for a prior month are usually captured through an adjustment in the current month's EMP201, or picked up and reconciled at the next EMP501 submission.
If SARS raises a query or audit on a specific EMP201, respond via eFiling with the correct figures and supporting payroll records. Don't ignore a SARS query — unresolved queries can escalate to a formal assessment with penalties.
Every EMP201 error left uncorrected surfaces at EMP501 reconciliation, when SARS compares 12 months of EMP201 submissions against your IRP5 certificates. Small monthly errors are easy to fix one at a time — a full year of errors discovered at once is not.
Not usually — corrections for a closed period are typically captured as an adjustment in the current month or reconciled at EMP501.
It's generally applied as a credit against future liabilities rather than refunded separately mid-year.
Yes, promptly — unresolved queries can escalate to a formal assessment with penalties.
TSS Payroll calculates PAYE, UIF and SDL from your actual payroll data every month — reducing the errors that need correcting later.
No credit card required · Cancel anytime · 30-day free trial