EMP201 Due Date
Short answer: The EMP201 declaration and its payment (PAYE, UIF and SDL) are due by the 7th of the month after the pay month. When the 7th falls on a weekend or public holiday, the due date is the last business day before it.
Try it
How it works
- Pick the pay month below to see its EMP201 due date.
- On OptiTax for business, your month's payslips are added up into the EMP201 figures.
- You capture and pay the EMP201 on eFiling; SARS generates the payment reference there.
Do it on WhatsApp
Once you are set up, just say: "payroll"
Frequently asked questions
What happens if I pay the EMP201 late?
SARS charges a 10% late payment penalty on PAYE and interest on the late amount. Pay by the due date even if the declaration is still being checked.
Do I need an EMP201 if I paid no salaries?
A registered employer files an EMP201 every month, a nil one if there was no payroll, unless SARS has suspended the PAYE registration.
Does OptiTax submit it?
No. It prepares the figures as a working page and PDF. You or your accountant capture and pay it on eFiling.
Related
General information and estimates, not tax advice. OptiTax prepares and organises; you or your registered tax practitioner submit to SARS. Last checked 19/10/2026.

