Large and small businesses have a vital role to play as taxpayers but also as employers. The monthly PAYE, UIF and SDL contributions is payable to SARS by the 7th of the following month and submitted on an EMP201. Below is a table of all the due dates for submission and payment of the monthly PAYE.
|Payroll Month||EMP 201|
|Day Due||Date Due|
The tax administration act allows SARS to raise penalties on late payments and /or omitted submissions and payments. When an EMP201 is submitted late OR paid late, SARS will raise a 10% penalty as well as interest till such time as payment is made.
Be a compliant, responsible citizen and comply with SARS regulations.