Guides · Updated October 2026
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.
What is the EMP201?
The EMP201 is the monthly employer declaration to SARS. It shows the PAYE, UIF and SDL you withheld or owe for the month, less any Employment Tax Incentive (ETI) you claim.
When is it due?
The EMP201 and payment are due within seven days after the end of the month in which salaries were paid. If the 7th falls on a weekend or public holiday, it is due on the last business day before it.
What happens if you are late?
- SARS can charge a late-payment penalty (typically 10% of the amount owed).
- Interest is charged on the outstanding amount.
- Repeated late submissions can affect your tax compliance status.
Monthly checklist
- Finalise the month's pay runs after reviewing exceptions.
- Check PAYE, UIF, SDL and ETI totals against the payroll summary.
- Submit the EMP201 on SARS eFiling and pay using the correct payment reference number.
- Keep the confirmation with your payroll records.
This guide is general information, not tax advice. Always confirm current rules and dates with SARS.