PAYE (EMP201) returns need to be submitted to SARS on or before the last working day before the 7th of each month.
Pay As You Earn (PAYE) is the tax deducted on a monthly base from each employee’s salary. All employers who pay any form of remuneration are required by law to deduct, submit and pay the correct amount of PAYE from their employees to SARS.
Once your business or company is registered for PAYE you are required to submit a monthly EMP201 form. This form needs to reflect the PAYE deductions from your employees’ salaries. If you fail to submit and pay the relevant PAYE by the due date, penalties will be incurred.
You are also required to submit an EMP501 declaration every 6 months. This is to reconcile the taxes collected from your employees with the actual money paid to SARS.
How to Submit PAYE returns (EMP201)
To help you submit PAYE EMP201 returns we will need the following:
The full names and surnames of your employees
The total amount of salaries paid during the month
The total PAYE deducted
The total UIF deducted
The total SDL payable
Your e-filing login details – if you are not registered we will register you
Proof of payment for submitting the return
How to submit PAYE reconciliations (EMP501)
Submitting your PAYE reconciliation is easy, we would need the following:
Yearly or six month summary:
The full names and surnames of your employees
ID numbers, tax numbers, addresses and banking details of employees
Total amount of salaries paid for each month for each employee
Total amount of PAYE withheld and paid each month for each employee
Total amount of UIF withheld and paid each month for each employee
Total amount of SDL paid each month for the company
Proof of payment for submitting the return
If you are registered on e-filing we will need your login details, otherwise we will register you.
Our fee will vary depending on the number of employees per year.
