Recurring obligations — every month
EMP201 — PAYE + UIF + SDL
Monthly
📅 Due by the 7th of every month (preceding business day if 7th falls on weekend or public holiday)
Declare and pay all employees' tax (PAYE), UIF and Skills Development Levy for the preceding month via SARS eFiling or e@syFile Employer. Every employer registered for PAYE must submit — even if the values are zero.
10% of monthly liability + daily interest for late payment. Repeated non-compliance can result in criminal sanctions.
VAT201 return and payment
Monthly / Bi-monthly
📅 25th of the month following each VAT period (manual) or last business day of the month (eFiling)
Submit and pay VAT due for your VAT period. Monthly filers submit every month. Bi-monthly filers submit every 2 months (periods: Jan/Feb, Mar/Apr, May/Jun, Jul/Aug, Sep/Oct, Nov/Dec). Check your VAT category on your Notice of Registration if unsure.
10% penalty + interest on late payments. eFiling deadline is slightly later than manual — always use eFiling.