SARS MONTHLY E-FILING SUBMISSIONS

As employer you have to register for PAYE with SARS once you have to deduct PAYE from your employee’s salaries to pay over the taxes as agent to SARS. By law this is the responsibility of the employer.

The EMP201 return is a summary of the monthly taxes deducted from the employee’s salaries and paid over to SARS.

This return has to be submitted on or before the 7th of each month for the previous month. If the 7th of a month falls on a weekend (Saturday or Sunday) or Public holiday, it should be submitted on the last working day before the 7th which falls in the week.