Reporting
EMP201
The monthly employer return to SARS declaring PAYE, UIF, SDL and ETI due for the payroll period.
Full definition
EMP201 is the monthly return every registered South African employer must file with SARS. It summarises the total PAYE, UIF and SDL deducted for the month, less any ETI claimed, and generates the payment due by the 7th of the following month (or the last business day before if the 7th falls on a weekend/public holiday). EMP201 is filed on eFiling or via approved payroll software.
See also
PAYE
Pay-As-You-Earn is the monthly income tax an employer withholds from each employee's salary and pays over to SARS.
UIF
The Unemployment Insurance Fund is a 1% employee + 1% employer contribution capped at R17,712 monthly earnings.
SDL
The Skills Development Levy is a 1% employer contribution funding SETAs, payable when annual payroll exceeds R500,000.
ETI
The Employment Tax Incentive is a monthly PAYE reduction for employers who hire South Africans aged 18–29 earning under R6,500.
SARS
The South African Revenue Service — the tax authority collecting PAYE, UIF and SDL from employers.
EMP501
The bi-annual employer reconciliation submitted to SARS through e@syFile with IRP5/IT3(a) certificates.
Automate EMP201 in your payroll
Payroll Africa handles EMP201 calculations automatically for South African employers — SARS-aligned for 2026/27. From R90/month.
Browse the full South African payroll glossary — 55 terms explained.