EMP201 Due Date Extended Following System Challenges
In terms of paragraphs 2(1) and 14(2) of the Fourth Schedule to the Income Tax Act, employers are required to pay PAYE, UIF, and SDL, and to submit the corresponding EMP201 declaration to SARS within 7 days after the end of the month during which remuneration was paid to employees. Failure to submit the EMP201 on time or to pay the PAYE, UIF, or SDL amounts by the prescribed due date may result in the imposition of penalties and interest on the outstanding amounts.