---
title: "EMP201"
space: "SA Practitioner Guide"
url: "https://wiki.cohenix.cloud/sa-guide/full-suite-statutory-submissions/emp201"
updated: "2026-08-17"
---

# 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

1. **Create the submission.** Go to **EMP201 Submission → New**. Set the **Company** and the **month/period**.

2. **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.

3. **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.

4. **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.

5. **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](irp5-it3) and the [EMP501 Annual Reconciliation](emp501).