How to complete an EMP201: a guide for South African employers
The EMP201 is your monthly declaration to SARS of the employees' tax you deducted and the levies you owe. Here's what goes on it, when it's due, and how to get it right.
Updated 3 Oct 2026. General information, not tax advice: check SARS's guidance for your situation.
What is an EMP201?
The EMP201 is the Monthly Employer Declaration. Every employer registered with SARS submits one each month, declaring what was deducted from employees' pay and what the employer owes for that month, and pays the total to SARS.
What goes on it
| Item | What it is |
|---|---|
| PAYE | Pay-As-You-Earn: the income tax you deducted from employees' pay. |
| UIF | Unemployment Insurance Fund contributions: 1% deducted from the employee and 1% from you, the employer, on pay up to the UIF ceiling. |
| SDL | The Skills Development Levy: 1% of your payroll, payable once your annual payroll exceeds R 500 000. |
| ETI | The Employment Tax Incentive, if you qualify for it: it reduces the PAYE you pay over. |
When it's due
The EMP201 and its payment are due by the 7th of the following month. September's salaries, for example, are declared and paid by 7 October. If the 7th falls on a weekend or public holiday, the deadline is the last business day before it.
How to complete and submit it
- Run your payroll for the month, so every payslip is final: the EMP201 totals come from the payslips.
- Add up PAYE, UIF and SDL across all payslips, and the ETI you're claiming, if any.
- Complete the EMP201 on SARS eFiling, check the totals, and submit it.
- Pay the amount due using the payment reference number (PRN) from your EMP201, so SARS can match your payment to the declaration.
- Keep the records: the payslips and the submitted EMP201 support your year-end reconciliation.
Common mistakes
- Paying with the wrong reference. A payment without the right PRN may not be matched to your declaration, and can look like a late payment.
- Totals that don't match the payslips. Every amount on the EMP201 should come straight from the month's payslips, or the EMP501 won't reconcile.
- Forgetting SDL once your annual payroll passes R 500 000.
- Missing the 7th. SARS charges a 10% penalty on amounts paid late, plus interest.
How NUMBAAS helps
NUMBAAS payroll works out PAYE from SARS's official tables for the year, deducts UIF, calculates SDL and ETI, and gives every amount its SARS source code. Your EMP201 figures come straight from the payslips you've already run, so the month's declaration and the year-end EMP501 add up. You submit and pay on eFiling as usual.
For SARS's own guidance, see sars.gov.za.
Questions about the EMP201
When is the EMP201 due?
By the 7th of the month after the month the salaries were paid. If the 7th falls on a weekend or public holiday, it's due on the last business day before it.
Do I have to submit an EMP201 if I paid no salaries?
If you're registered as an employer with SARS, you still submit an EMP201 for the month, declaring nil amounts, unless you've told SARS you're no longer an employer.
What happens if I pay late?
SARS charges a penalty of 10% of the amount paid late, plus interest. Submitting and paying on time avoids both.
Does NUMBAAS submit the EMP201 to SARS?
No. NUMBAAS prepares your EMP201 figures from the payslips you've run, with every amount in its place; you submit and pay on SARS eFiling.
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