EMP201 due date — when your monthly SARS return and payment are due
The EMP201 monthly employer declaration and the matching PAYE, UIF and SDL payment are due by the 7th of the month following the payroll month. If the 7th falls on a Saturday, Sunday or public holiday, the return and the money must reach SARS on the last business day before the 7th.
Payroll Africa Editorial · SARS Payroll Compliance Team
The Payroll Africa editorial team is composed of registered tax practitioners, payroll administrators and BCEA specialists who maintain the SARS PAYE, UIF, SDL and ETI engines that power the platform. Every article is reviewed against the current SARS BRS and Basic Conditions of Employment Act before publication.
- SARS registered tax practitioners
- SAPA-affiliated payroll administrators
- BCEA and LRA compliance reviewers
Last updated 23 Aug 2026
What the EMP201 covers
The EMP201 is the monthly declaration every registered South African employer submits on SARS eFiling. It declares the PAYE withheld from employees, the 1% employee plus 1% employer UIF, the 1% Skills Development Levy where payroll exceeds R500,000 a year, and any Employment Tax Incentive (ETI) claimed for qualifying employees.
SARS issues a Payment Reference Number (PRN) per EMP201. Paying without the correct PRN is the most common cause of unallocated payments and false arrears letters.
- PAYE withheld from all employees for the month
- UIF — 1% employee + 1% employer, capped at R17,712 remuneration per employee per month
- SDL — 1% of leviable amount for employers above the R500,000 annual payroll threshold
- ETI claimed, which reduces the PAYE payable (never UIF or SDL)
Due dates for the 2025/26 tax year
The rule is simple: the 7th, moved back to the previous business day where the 7th is not a business day. February's EMP201 (for the last month of the tax year) is due 7 March and must reconcile to the annual EMP501.
- March payroll — due 7 April
- April payroll — due 7 May
- May payroll — due 6 June (7 June falls on a Sunday in 2026 planning terms; always check the calendar)
- December payroll — due 7 January
- February payroll — due 7 March, and must agree to the annual EMP501
Penalties for a late EMP201
A late payment attracts a 10% penalty on the amount due, plus interest at the prescribed rate from the day after the due date. A non-submission attracts administrative penalties under the Tax Administration Act as well. Penalties are levied per month, so two late months means two penalties.
Payment date is the date SARS receives cleared funds, not the date you press pay. EFT credit-push payments made after banking cut-off on the 7th usually clear on the 8th and are treated as late.
How to never miss the EMP201 again
Payroll Africa finalises the EMP201 figures the moment a payroll run is approved, produces a one-page EMP201 PDF matching the eFiling layout, and reminds the payroll administrator before the 7th. The same figures roll into the EMP501 reconciliation, so the bi-annual submission balances first time.
Frequently asked questions
Related guides
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