South African Revenue Service (SARS) Commissioner, Edward Kieswetter, has extended the due date for EMP201 filing and payment to 14 July 2025.
EMP201 is a tax return that is submitted by an employer to SARS on a monthly basis.
The extension was granted following the higher than expected volumes that were experienced on Monday which caused SARS systems to take longer to respond than expected.
Experienced delays
“We recognise that some employers experienced delays in submitting their monthly EMP201’s and as a result we will consider not imposing penalties and interest in relation to employers who would otherwise have been compliant.
“This process of payment is governed by paragraphs 2(1) and 14(2) of the Fourth Schedule to the Income Tax Act 58 of 1962, which provides for the payment of Pay As You Earn (PAYE), Unemployment Insurance Fund (UIF) and Skills Development Levy (SDL), and the submission of the EMP201 form within a period of seven days after the end of the month during which the amounts that were withheld from remuneration paid to employees,” SARS said.
In terms of section 3 of the Income Tax Act, the Commissioner for SARS has the discretionary power to extend the respective due dates.
“In the exercise of that discretionary authority, SARS Commissioner has extended the due date for filing and payment be extended to Monday, 14 July 2025.
“The practical implication of this decision is that SARS will not impose penalties and interest in relation to employers who would otherwise have been compliant. Taxpayers are encouraged to submit their EMP201 returns before 14 July to avoid late penalties,” the revenue service said.
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