EMP201 Guide South Africa — How to Submit

What is the EMP201?

The EMP201 is the monthly declaration that every registered employer must submit to SARS. It declares the amounts of PAYE, UIF, and SDL that were deducted from employees and the employer's own SDL and UIF contributions for that month.

What Must Be Declared?

Component	Who Pays	Rate
PAYE	Deducted from employee	Per tax tables
Employee UIF	Deducted from employee	1% (max R177.12)
Employer UIF	Employer cost	1% (max R177.12)
SDL	Employer cost	1% of payroll

How to Submit the EMP201

1
Log in to SARS eFiling (www.sarsefiling.co.za).
2
Navigate to Returns → Payroll Taxes → EMP201.
3
Select the applicable period and click Request Return.
4
Complete the PAYE, UIF and SDL fields. Confirm the totals match your payroll records.
5
Click File and then make payment via EFT, eFiling payment, or at a SARS branch.

Penalties for Late Filing

A 10% penalty is levied on the outstanding amount.
Interest at the SARS prescribed rate is charged from the due date.
SARS may issue an Additional Assessment if the EMP201 is not filed.
Persistent non-compliance can result in criminal prosecution for the employer's responsible party.

EMP201 vs EMP501

	EMP201	EMP501
Frequency	Monthly	Twice a year
Purpose	Declare & pay PAYE/UIF/SDL	Reconcile declarations vs actuals
Due dates	7th of each month	Aug & May (SARS announces exact dates)
Output	SARS payment receipt	IRP5 / IT3(a) certificates issued

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EMP201 — Monthly Employer Return