SARS enforces the EMP201 deadline strictly — there's no grace period, and penalties accrue automatically once the 7th of the month passes.
If PAYE, UIF and SDL aren't paid in full by the due date, SARS charges a 10% penalty on the outstanding amount. This applies whether the return was late, the payment was late, or both.
In addition to the 10% penalty, SARS charges interest on the outstanding balance at the prescribed rate, calculated daily from the due date until payment. Interest continues accruing even after the 10% penalty has been applied.
If SARS finds that an EMP201 understated the amount actually owed — whether by error or omission — additional understatement penalties can apply, on a sliding scale depending on the behaviour involved (from a simple "no fault" case up to intentional evasion).
Yes — SARS can remit penalties (though not usually interest) where there's a valid reason for the default, such as a first-time error, a system outage, or exceptional circumstances. This requires a formal request for remission via eFiling, with supporting evidence. It is not automatic.
SARS charges a 10% penalty on the outstanding PAYE, UIF and SDL amount for any EMP201 not paid by the 7th of the following month, plus interest at the prescribed rate on the outstanding balance.
Yes — interest accrues daily on the outstanding balance in addition to the 10% penalty.
Sometimes — SARS can remit penalties for valid reasons via a formal request for remission, but it isn't automatic.
TSS Payroll pre-populates your EMP201 from actual payroll data, so submitting on time takes minutes.
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