EMP201

Monthly Employer Declaration

Monthly declaration for PAYE, SDL, and UIF deducted from employee salaries.

E1 PAYE

Pay-As-You-Earn tax deducted from employee salaries based on tax tables. Must be paid to SARS by the 7th of the following month.

E2 SDL

Skills Development Levy at 1% of total employee remuneration. Funds the National Skills Fund and SETAs.

E3 UIF

Unemployment Insurance Fund contributions. 1% deducted from employees plus 1% employer contribution, up to the earnings ceiling.

E4 Total Liability

Sum of PAYE, SDL, and UIF amounts payable for the period.

E5 Credits / Payments

Any credits from previous overpayments or ETI (Employment Tax Incentive) claims that reduce the amount payable.

E6 Amount Payable

Net amount due to SARS after applying any credits. Must be paid electronically via eFiling or EFT.