EMP201

Monthly Employer Declaration

Monthly declaration of PAYE, SDL, and UIF deducted from employee salaries. Must be submitted and paid by the 7th of the following month (or the last business day before the 7th if it falls on a weekend or public holiday). Late payment attracts a 10% penalty.

E0 Employer Reference Numbers

Separate PAYE, SDL, and UIF reference numbers issued by SARS and the Department of Employment and Labour. All three must be quoted on the EMP201. Employers with annual payroll under R500,000 are exempt from SDL and should enter 0.00 for that line.

E1 PAYE (Employees Tax)

Pay-As-You-Earn tax deducted from each employee's remuneration based on the applicable SARS tax tables and the employee's tax directive (if applicable). Must be paid to SARS by the 7th of the following month.

E2 SDL (Skills Development Levy)

Skills Development Levy at 1% of total leviable remuneration paid to employees. Funds the National Skills Fund and SETA training initiatives. Employers with a total annual payroll of R500,000 or less are fully exempt from SDL.

E3 UIF (Unemployment Insurance Fund)

UIF contributions: 1% deducted from each employee's remuneration plus a 1% employer contribution (2% total). Capped at a monthly earnings ceiling of R17,712 per employee — maximum combined UIF contribution is R354.24 per employee per month. Domestic workers and employees working fewer than 24 hours per month are excluded.

E4 Employment Tax Incentive (ETI)

Monthly ETI claimed for qualifying employees. Requirements: aged 18–29 (no age limit in designated Special Economic Zones), earning R7,500/month or less (updated from R6,500 effective 1 April 2025), employed after 1 October 2013. First 12 months: up to R1,500/month; second 12 months: up to R750/month. Claimed as a credit that reduces the PAYE payable.

E5 Total Liability

Sum of PAYE + SDL + UIF due for the period, before applying ETI credits or previous overpayments.

E6 Amount Payable

Net amount due to SARS after subtracting ETI claims and any credits from previous overpayments. Must be paid via eFiling or EFT by the 7th of the following month.