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.

THE EMPLOYER MONTHLY DECLARATION (EMP201)

THE EMPLOYER MONTHLY DECLARATION (EMP201)

5.1. INTRODUCTION

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The manual EMP201 will be available from all SARS branches.

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The EMP201 for electronic completion and submission will be available on www.sarsefiling.co.za or on e@syFile™ Employer which

can be downloaded from the eFiling website free of charge. Employers are required to submit the EMP201 declaration on a monthly

basis, and make payment, on or before the 7th of the following month.

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Employers must declare their PAYE, SDL and UIF allocations on the EMP201 form.

5.2. COMPLETING THE EMP201 FORM

STEP 1

The Employer Details section comprises of:

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Trading or Other Name – The employer’s trading name.

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Reference Numbers – The reference numbers for the tax types that you were or are registered for, for the relevant year.

STEP 2

In the Particulars of Declarant section, the employer will be required to fill in the following details regarding

the declarant:

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First Name – The declarant’s first name.

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Surname – The declarant’s surname.

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Initials – The declarant’s initials.

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Position held at business – The declarant’s position within the business (employer).

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ID No. – The business ID number.

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Date of Birth – The declarant’s date of birth.

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Email Address – The declarant’s email address.

• Bus Tel No. – The declarant’s business telephone number.

THE NEW EMP201 DECLARATION PROCESS

UNDERSTANDING THE NEW EMP201 DECLARATION PROCESS

Employers will no longer be required to complete both a payment liability and a payment declaration on an EMP201 form. The new

EMP201 is an employer payment declaration that requires employers to indicate the total payment made and give a breakdown of PAYE,

SDL and UIF payment allocations. In the case of NIL declarations, a declaration must be made to SARS reflecting the nil amounts.

These payment allocation amounts will then be recorded as the employer’s provisional liability for each tax type for the period concerned.

Your EMP501 reconciliation at the end of the financial tax year will provide the actual liability.

This means that employers will only make one payment as opposed to three separate payments for PAYE, SDL and UIF. The EMP201 form

will therefore be used for a single period to declare how that payment must be allocated for each tax type.

The Payment Reference Number, a new field on the EMP201 form, links the actual payment and the relevant EMP201 payment declaration.

On request, SARS will issue a pre-populated EMP201 form each time an employer wants to make a payment for PAYE, SDL and/or UIF.

This form will contain the unique Payment Reference Number.

Importantly, employers will also be able to make adjustments on the EMP201 form for a previously submitted declaration. A declaration

for the current period, or a prior period, can now be adjusted by increasing or decreasing a prior declaration for PAYE, SDL and UIF to

reflect the correct amount.