SARS & Tax
SARS
The South African Revenue Service — the tax authority collecting PAYE, UIF and SDL from employers.
Full definition
SARS is the South African Revenue Service, responsible for collecting income tax, VAT, customs duty and employer taxes (PAYE, UIF, SDL). Employers interact with SARS through eFiling, e@syFile Employer and monthly EMP201 payments.
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.
EMP201
The monthly employer return to SARS declaring PAYE, UIF, SDL and ETI due for the payroll period.
SARS e@syFile Employer
SARS's free desktop application employers use to submit EMP501 reconciliations and IRP5 tax certificates.
Automate SARS in your payroll
Payroll Africa handles SARS calculations automatically for South African employers — SARS-aligned for 2026/27. From R90/month.
Browse the full South African payroll glossary — 55 terms explained.