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    Payroll & PAYE

    Payroll, EMP201 and EMP501 for South African Employers

    PAYE is the single fastest way for a South African employer to run up SARS penalties. A missed EMP201 costs 10% on day one, an EMP501 that doesn't reconcile blocks every employee's IRP5, and directors can be held personally liable under the Fourth Schedule. We take the entire employer-tax cycle off your plate — from PAYE, UIF and SDL registration through to the bi-annual reconciliations.

    The monthly payroll run

    Every month we calculate gross pay, PAYE using the current SARS tax tables, 1% employee UIF, 1% employer UIF (capped at the prescribed ceiling), 1% SDL where turnover exceeds R500,000, medical scheme fees tax credits, retirement fund contributions, garnishee orders and any other statutory or contractual deductions. Payslips are produced in a SARS-compliant format and delivered securely to each employee. New hires, terminations, salary changes, bonuses, commission, back-pay and leave pay are handled in-cycle.

    EMP201 — filed by the 7th, every month

    The EMP201 is the monthly employer declaration to SARS for PAYE, UIF and SDL. It is due — declared and paid — by the 7th of the following month, or the last working day before if the 7th falls on a weekend or public holiday. Late payment triggers a 10% penalty on the amount due, plus interest at the prescribed rate, on day one. We file every EMP201 on eFiling on your behalf and send you the SARS acknowledgment plus a payment reference the same day.

    EMP501 interim (October) and annual (May)

    Twice a year SARS reconciles what you declared on EMP201 to your actual payroll and to the IRP5 / IT3(a) certificates issued to your staff. The interim EMP501 covers March–August and is due 31 October; the annual EMP501 covers the full tax year and is due 31 May. Even one cent of variance blocks certificate issuance and delays every employee's ITR12. We prepare, reconcile and submit both windows and only close them once EMP201, payroll, general ledger and certificates agree.

    IRP5, IT3(a) and employee tax queries

    Certificates are issued through SARS e@syFile after each successful EMP501, and each employee's income shows on their eFiling profile ready to auto-populate the ITR12. When an employee raises a SARS query — 'why is code 3810 showing income I never received?' — we answer it directly, adjust and re-file where needed, and keep the audit trail.

    Registration, exits and directors' remuneration

    If you are not yet a registered employer we handle PAYE, UIF and SDL registration on eFiling and CompEasy. Where you take on directors' remuneration under paragraph 11C of the Fourth Schedule we set the PAYE calculation up correctly from month one — avoiding the classic year-end shock where a director's provisional tax is short because PAYE was under-withheld.

    Learn more

    Read the Bookkeeping guide

    How payroll fits into a properly-run set of books in South Africa.

    What's Included

    Payroll & PAYE at a glance

    Monthly payslips and payroll journals
    EMP201 submission and SARS payment ref
    EMP501 interim and annual reconciliations
    IRP5 and IT3(a) certificate issuance via e@syFile
    PAYE, UIF and SDL employer registration
    Directors' remuneration under paragraph 11C
    Fourth Schedule compliance and audit trail
    SARS query handling on employee tax
    FAQ

    Frequently asked questions

    Common questions about payroll & paye in South Africa.

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    Bookkeeping, payroll, tax and CIPC compliance — all under one SAICA registered team.

    Monthly BookkeepingUIF (Department of Labour)Annual Tax ReturnsProvisional Tax (IRP6)CIPC Annual ReturnsBeneficial Ownership (CIPC)COIDA (Compensation Fund)Annual Financial Statements

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