EMP201 Monthly Declaration
The EMP201 Submission is the monthly declaration to SARS of PAYE, UIF, SDL and the ETI claimed. za_local_payroll assembles it from the period's submitted salary slips so the figures tie back to payroll.
When
Monthly, after the payroll for the month is submitted and posted. SARS requires the EMP201 and payment by the 7th of the following month (or the preceding business day).
Step-by-step
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Create the submission. Go to EMP201 Submission → New. Set the Company and the month/period.
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Pull the figures. The submission gathers, from submitted salary slips in the period:
- Total PAYE (employees' tax).
- Total UIF (employee 1% + employer 1%).
- Total SDL (1%).
- Total ETI (
za_monthly_eti), which reduces the PAYE payable to SARS.
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Review against the report. Compare the totals to the EMP201 Report and to the ledger (PAYE Payable – SARS, UIF and SDL balances for the month). They should agree.
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Confirm the ETI claim. ETI reduces the cash PAYE paid over: PAYE payable to SARS = total PAYE − total ETI (not below zero). Verify ETI only includes eligible employees and is within limits.
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Submit the internal working paper. Submission recomputes the totals from the current submitted Salary Slips and records the status Prepared Working Paper. It does not mark the SARS declaration as filed. Capture the approved EMP201 on eFiling/e@syFile and retain the external receipt/payment confirmation. Printed, emailed or faxed forms and generic exports are not accepted electronic submissions.
Readiness checks
The EMP201 will flag problems such as: the company PAYE reference number missing, salary slips for the period not yet submitted, or employees missing SARS payroll codes. Resolve these before treating the declaration as final.
Keep every month
The interim EMP501 requires March–August; the annual EMP501 requires all twelve months. Create and retain each monthly working paper, including nil/small months where applicable.
Next
At year-end you will produce employee IRP5 / IT3(a) Certificates and the EMP501 Annual Reconciliation.