A SARS submission is a return an employer is required to file with SARS as part of its payroll obligations. The term covers the regular monthly filing and the periodic reconciliations that tie a year together.
What it means
The submissions form a cycle. The EMP201 is submitted monthly to declare and pay PAYE, UIF and SDL. Twice a year the EMP501 reconciliation is submitted, supported by an IRP5 or IT3(a) for each employee. Separate submissions exist for related obligations, such as the UIF declaration and the COIDA Return of Earnings.
Where it fits in
Submissions are how the employer reports what payroll produced. Monthly EMP201s are filed on eFiling; the bulk EMP501 reconciliation and certificates are prepared in e@syFile. Each submission has a deadline, and late or incorrect filing attracts penalties.
Key rules
- Any required employer return to SARS.
- EMP201 monthly; EMP501 reconciliation with IRP5/IT3(a) twice a year.
- Filed through eFiling (monthly) and e@syFile (reconciliation).
- Each has a deadline, with penalties for late or incorrect filing.
