EMP 201 Returns

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Introduction of a simplified EMP201 Adobe form and process

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The EMP201 has been enhanced to show the allocation of payment. Where previously the form was a payment and liability

declaration, it will now be the payment declaration in which the employer declares the total payment together with the

allocations for PAYE, SDL and UIF respectively. In the case of NIL declarations, a declaration must be made to SARS reflecting

the nil amounts. A unique Payment Reference Number will be pre-populated onto the EMP201 form, and will be used to link

the actual payment with the payment allocation.

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The EMP201 form will enable an employer to adjust a previously submitted declaration or reallocate credits, whether it

is for the current period or prior period, for PAYE, SDL and/or UIF. The new form and processing thereof will be possible

through e@syFile™ Employer, e@syFile™ Tax Practitioner, eFiling or engagement with SARS (at a branch office or via post).

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The payment profile on eFiling will be segregated, allowing employers to allocate different roles to different users. These users

can then capture declarations, submit and finalise payment.

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The new EMP201 solution allows SARS to introduce a clearing account for employers

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This will enable SARS to provide the employer with a consolidated view of all employer taxes. On receipt payments will be stored

in the employer’s clearing account. The EMP201 will then specify the automatic allocation of the payment from the clearing

account to PAYE, SDL and UIF.

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Any under- or over-payment is readily identified, and the employer automatically notified. This will provide employers with the

capability to correct an allocation or process a missing allocation. It also encourages employers to be more accountable for the

accuracy of their accounts, thereby removing bottlenecks in the correction process.