There are two submissions that need to be made after month-end: an EMP201 and a UIF declaration. Firstly, in order to include all payslips, please ensure that all payslips have been finalised. SimplePay automatically generates these filing documents based on the finalised payslips for the month. Once payslips have been finalised, click on the Filing section (on the left-hand menu).
We strongly recommend that you also finalise both your EMP201 and UIF declaration as part of your month-end procedures – this will allow the system to track changes or additions to payslips in that month and automatically generate updated versions of your submission documents if you need to re-submit. In addition, it will provide you with an audit trail of the changes or additions.
Every month employers need to pay over their PAYE, UIF and SDL liabilities, where applicable, to SARS. This payment must be made by the 7th (or the last business day before the 7th if it falls on a weekend) of the following month to avoid incurring penalties. The figures necessary for making these payments are contained in the EMP201. This provides a breakdown of PAYE, UIF and SDL, the ETI applicable and the total liability to SARS for the month.
The PAYE liability is reduced by the amount of ETI available, which can result in a PAYE liability of R0. This information is reported to SARS via [email protected] or the eFiling website. The employer must then pay the relevant amount over to SARS via EFT. Employers who are not registered for PAYE will pay the UIF liability directly to the Department of Labour.
More information on the various EMP201 components, as well as how to post ETI Utilised, can be found in the following articles:
Note: Submissions to SARS are done based on calendar months, irrespective of an employer’s pay frequency. The amounts reported in each submission will be for the month in which the pay frequency ends; e.g. if the pay frequency ends on the 25th of June, the amounts will be included in the EMP201 for 1 June to 30 June.
Submitting to SARS
You can view a PDF version of your EMP201, either before or after finalising it. It is recommended that you finalise your EMP201 before using the information in this document to complete the submissions to SARS. We recommend registering for eFiling or using the [email protected] application, both available from the SARS website, to submit your EMP201s.
In some cases you might not be eligible to claim ETI even though you have qualifying employees. This could be, for example, if you have any outstanding tax returns or an outstanding tax debt. You could disable the claiming of ETI on your EMP201 in the following way:
- In the Filing section (on the left-hand menu), look for the EMP201 heading.
- Click on the Inputs link.
- Check the box next to Not eti compliant.
- Click Save.
Employers also need to submit a monthly UIF declaration (also known as a UI-19 Form) to the Department of Labour. This document contains information relating to UIF contributions (employer and employee) in respect of each employee, as well as their employment status and non-contribution reason, if applicable.
SimplePay users have two options to submit their UIF declarations: by using the Department’s uFiling website or by using SimplePay’s built-in functionality to submit directly to the Department – as described below.
Please note: due to the way that the Department’s systems are structured, uFiling is not updated with any declarations that are made using the SimplePay functionality. Therefore, if you choose to use the SimplePay declarations, you cannot use uFiling as well.
Once the declaration has been submitted, employers need to pay over the relevant contribution amount. This is generally done via EFT to SARS, who collects UIF on behalf of the Department of Labour – only if the employer is also registered for PAYE; if they are not, they pay the Department directly.
For more information on UIF, please refer to the Statutory Deductions and Contributions section mentioned above.
Submitting to the UIF
You can view PDF and Excel versions of your UIF declaration, either before or after finalising it. After finalising the UIF declaration, you still have to click Submit. The Electronic Status should first change to “awaiting_response” and later to “confirmed”. You should receive a confirmation email once the UIF has received your declaration. Please allow up to a week for the Electronic Status to change to “confirmed”; if it still hasn’t changed, please contact SimplePay.
Both SARS and the UIF allow you to re-submit your EMP201 or UIF declaration, respectively, if any changes have occurred. After you’ve finalised a submission for a month, the system will track any changes or additions you make to payslips in that month and automatically generate a new version so that you may re-submit if necessary.