What is the EMP201?
The EMP201 is a monthly return that every registered employer in South Africa must submit to SARS. It declares the total PAYE, UIF and SDL deducted from employees (and contributed by the employer) for the month — and triggers the payment obligation.
Think of it as your monthly payroll tax confession to SARS.
Who Must Submit an EMP201?
You must submit an EMP201 every month if you are registered as an employer with SARS for any of the following:
- PAYE — any employee earns above the tax threshold (R95,750/year for 2026/2027)
- UIF — any employee works more than 24 hours per month
- SDL — your total annual payroll exceeds R500,000
If you have no employees in a particular month, you must still submit a nil return.
What Goes on the EMP201?
| Section | What it declares |
|---|---|
| PAYE | Total income tax withheld from all employees |
| UIF | Total employee + employer UIF contributions (1% + 1% each) |
| SDL | Total employer skills levy (1% of payroll) |
| ETI | Employment Tax Incentive credits (if applicable — reduces PAYE due) |
| **Total payable** | PAYE + UIF + SDL − ETI credits |
When is the EMP201 Due?
The EMP201 must be submitted and paid by the 7th of the following month.
| Month | Deadline |
|---|---|
| January payroll | 7 February |
| February payroll | 7 March |
| March payroll | 7 April |
| … | … |
| December payroll | 7 January |
If the 7th falls on a weekend or public holiday, the deadline moves to the last business day before the 7th.
Missing the deadline triggers a 10% late payment penalty on the outstanding amount, plus interest at the prescribed rate (currently ~11.25% per annum). SARS takes this seriously — they can issue a third-party appointment to deduct the amount directly from your business bank account.
How to Submit the EMP201
Via eFiling (recommended)
1. Log in at www.sarsefiling.co.za
2. Go to Returns → Employees → EMP201
3. Select the correct period and complete the return
4. Submit and pay via your linked bank account or EFT
Via the SARS MobiApp
SARS has a mobile app (available on Android and iOS) that supports EMP201 submission for smaller employers.
Via a tax practitioner
If you use an accountant, they can submit on your behalf via their eFiling profile under a Tax Practitioner number.
Common EMP201 Mistakes
1. Using last month's payroll figures
PAYE must be calculated fresh each month — salary changes, bonuses, commissions and leave all affect the monthly calculation.
2. Forgetting ETI credits
If you employ workers aged 18–29 at qualifying wages, you may claim ETI credits that reduce your PAYE liability. Many employers miss this.
3. Submitting without paying
The EMP201 submission and the payment are separate steps on eFiling. Submitting the form but not making payment still triggers a penalty.
4. Wrong UIF ceiling
UIF contributions are capped at a monthly remuneration ceiling (currently R17,712/month). Employees earning above this still only contribute on the ceiling amount.
5. Including non-employees
Independent contractors paid on invoice are not employees — PAYE and UIF do not apply to them (though you may need to consider PAIA and withholding tax separately).
EMP201 vs EMP501 — What's the Difference?
| EMP201 | EMP501 | |
|---|---|---|
| Frequency | Monthly | Twice a year |
| Purpose | Declare monthly payroll taxes | Reconcile full tax year payroll |
| Deadline | 7th of following month | 31 August (interim) / 31 May (annual) |
| Triggers | IRP5 certificates for employees |
The EMP501 reconciles all your monthly EMP201 submissions against the actual IRP5 certificates issued to employees. If there's a discrepancy, SARS will query it.
How SNSBooks Helps
After approving a payroll run in SNSBooks, the EMP201 preparation report is generated automatically. It shows the exact PAYE, UIF and SDL figures to enter into eFiling — so you're not manually adding up payslips. The underlying payroll journal is also posted, keeping your books in sync.
Direct SARS submission (without logging into eFiling) is not yet available in SNSBooks — this is a future feature. The preparation report gives you everything you need to complete the eFiling submission in under 5 minutes.