Quick Answer What Is an EMP201? The EMP201 is the monthly SARS return where employers declare and pay PAYE, UIF and SDL for their staff. It is due by the 7th of the month after the salary month, filed on eFiling or e@syFile. Late payment triggers a 10% penalty plus interest. What this means in plain language If payroll had a heartbeat, the EMP201 would be it: one declaration, every month, combining the month’s PAYE, UIF (1% + 1%) and SDL (1% where applicable) into a single payment to SARS. The 7th-of-the-month deadline is the most-missed date in small business. A standing diarisation – or payroll software that files it…