Payroll, PAYE, UIF & SDL
Payslips run, EMP201 filed by the 7th, EMP501 reconciled twice a year, IRP5s issued — and the payroll journal posted so labour cost is knowable.
What this actually involves
Payroll is the one deadline a business cannot negotiate. EMP201 is due by the seventh of the following month, and SARS charges a ten percent penalty on late payment without much interest in the reason.
We run the cycle, calculate PAYE, UIF and SDL, file EMP201 on eFiling and give you the payment reference before the due date rather than on it. Skills Development Levy is applied once your annual payroll passes R500,000, not before — a surprising number of small employers pay it needlessly for years.
Twice a year the EMP501 reconciliation ties your monthly declarations to the actual payroll and to what was paid over. Interim covers March to August, the annual reconciliation covers the full tax year, and IRP5 and IT3(a) certificates are issued to staff from e@syFile once it balances.
The journal is posted properly split — gross remuneration, employer contributions, deductions and provisions as separate lines — so labour cost is actually knowable by department, site or job rather than collapsed into one figure nobody can unpick.
What lands, and when
Cadence: Monthly · EMP201 by the 7th. Everything below is in the engagement letter, not in a brochure.
- 01Monthly payroll processing and payslips
- 02PAYE, UIF and SDL calculated and EMP201 filed by the 7th
- 03Interim and annual EMP501 reconciliations
- 04IRP5 and IT3(a) certificates issued via e@syFile
- 05UIF declarations to the Department of Employment and Labour
- 06Correctly split payroll journals by cost centre
- 07Leave and provision schedules maintained
Start with the inspection.
A week of structured review, a written findings note, and a fixed fee before any work begins.