Repayment of the 35% PAYE Deferral

Author: Jonathan Bywater

    1 minute read    

If you participated in the 35% PAYE deferral during the COVID-19 lockdown period, you may be aware that the first instalment is due this month. SARS has recently issued the following additional important information:

  • The first instalment must be paid separately from your usual monthly EMP201 payment.
  • The first instalment must make use of a separate reference number, referred to as the Payment Reference Number (PRN). This differs from your usual SARS reference number used for EMP201 payments.

Locating Your Reference Number and Amount Owed

It is important to note that Payment Reference Number (PRN) will be different from your EMP201 reference number for October. It’s crucial that you use the correct reference number, so that your payment matches with SARS’ records.

To find your PRN, first locate your Statement of Account on eFiling and in the row relating to October you should be able to see the label “COVID-19 INSTALMENT” (marked below with a red “A”).

The column to the right should contain the amount owed for October’s instalment, the column to the left contains the PRN / Transaction Reference.



Provided that you use the PRN, payments can be made to SARS via the normal means.

To pay the instalment on eFiling,  you need to use the PRN when making the payment for the amount. If you are at all unsure about how to do this, we would encourage you to get in contact with SARS to confirm on 0800 00 7277. 

Alternatively, you can make the payment by EFT using the “SARS-PAYE” public beneficiary option on your online banking platform. If unsure on what this is your bank should be able to assist you. Again, you will need to use the PRN on the statement of account as the reference for the transaction.

Going forward

SARS’ statement suggested that changes may be made before the next instalment falls due on 6 November. Hopefully this will combine the sums owed from your EMP201 submission and instalment, streamlining this process.

You can read the SARS notice released on 6 October here.

We hope that this information has proved useful to you. If you have any questions on how the information above relates to SimplePay, please feel free to contact us at [email protected]

Keep well and stay safe.

Team SimplePay