Every employer registered for PAYE has a fixed cycle of submissions to SARS. Missing them leads to penalties and interest, and can stop you from getting a tax compliance status for tenders.
Monthly: EMP201
The EMP201 declares the PAYE, UIF and SDL you deducted or owe for the month. It must be submitted, and the amount paid, by the 7th of the following month. If the 7th falls on a weekend or public holiday, it is due on the last business day before.
- PAYE is deducted from employees' salaries according to the SARS tax tables.
- UIF is 2% of remuneration (1% employee, 1% employer), up to the earnings ceiling.
- SDL is 1% of payroll, payable if your annual payroll is more than R500 000.
Twice a year: EMP501 reconciliation
The EMP501 checks that what you declared on your EMP201s matches what you paid and the tax certificates you issue.
| Reconciliation | Covers | Submission period |
|---|---|---|
| Interim | March to August | 1 September to 31 October |
| Annual | March to February (full tax year) | 1 April to 31 May |
Annually: IRP5 and IT3(a) certificates
With the annual reconciliation you issue IRP5 or IT3(a) certificates to each employee. Your employees need them to file their own tax returns, so errors here cause problems for them too.
Don't forget the Compensation Fund
Separately from SARS, employers must submit an annual Return of Earnings to the Compensation Fund (COIDA) and keep their Letter of Good Standing current.
This article is general information based on the law and SARS guidance as at 22 September 2026. It is not tax or legal advice for your specific situation. Please contact us before acting on it.
