SARS payroll guides

Plain-language guides to EMP201 due dates, EMP501 reconciliations and ETI eligibility for South African employers and payroll bureaus.

EMP201 due dates: when to pay PAYE, UIF and SDL
When the monthly EMP201 is due, what it includes, what happens if you pay late, and a simple monthly checklist for South African employers.
EMP501 interim reconciliation: a step-by-step guide
How the EMP501 interim and annual reconciliations work, what must balance, and the steps to file IRP5 / IT3(a) certificates without SARS queries.
Employment Tax Incentive (ETI): who qualifies?
A plain-language summary of Employment Tax Incentive eligibility rules for South African employers and employees, and how the ETI reduces your PAYE.