Deadline:
Before 7th of following month. If the 7th falls on a weekend or public holiday then it must be submitted on or before the last working day BEFORE the 7th. It must be submitted and paid by close of business.
An employer needs to submit a reconciliation showing details of the total amount of Employees’ Tax [Pay-As-You-Earn (PAYE)], Skills Development Levy (SDL), Unemployment Insurance Fund (UIF) and/or Employment Tax Incentive (ETI) deducted or withheld as well as the details of Employee Tax certificates [IRP5/IT3(a)s] issued during the tax year.
The Monthly Employer Declaration (EMP201)
The amounts deducted or withheld by the employer must be paid to the South African Revenue Service (SARS) on a monthly basis, by completing the Monthly Employer Declaration (EMP201). The EMP201 is a payment declaration in which the employer declares the total payment together with the allocations for PAYE, SDL, UIF and/or ETI. A unique Payment reference number (PRN) will be pre-populated on the EMP201, and will be used to link the actual payment with the relevant EMP201 payment declaration.
The Employer Reconciliation Declarations (EMP501, EMP601 and/or EMP701)
It involves an employer submitting an accurate Employer Reconciliation Declaration (EMP501), Employee Tax Certificates [IRP5/IT3(a)s] to be issued and if applicable, a Tax Certificate Cancellation Declaration (EMP601) for the:
- Interim period – which is for the six month period 1 March to 31 August
- Annual period – which if for the full year 1 March to 28/29 February.
The Employee Tax Certificate [IRP5/IT3(a)]
An employer must issue an employee with an IRP5/IT3(a) where remuneration is paid or has become payable. The IRP5/IT3(a) discloses the total employment remuneration earned for the year of assessment and the total amount of employees’ tax deducted or withheld.
Certificates are issued for the full year 01 March to 28/29/February or alternatively for the period that the employee was employed.
PAYE Audit
Employers who are subject to an audit can now view the Audit letters on eFiling and easyFile™. Employers can also upload supporting documents in response to the Audit letters or submit a Request for Correction of the EMP201 or EMP501. Where employers are not registered on eFiling or easyFile™ they can submit a Request for Correction at the Branch or submit supporting documents at the Branch in response to the Audit.
To see the steps for uploading supporting documents for a PAYE Audit, here.
