SARS eFiling is the free online service through which taxpayers and employers transact with SARS. For payroll it is where the monthly EMP201 is submitted and the resulting liability is paid.
What it means
eFiling replaced paper forms and over-the-counter payments for most employer obligations. An employer logs in, captures or imports the EMP201 figures, submits the declaration, and settles the payment from the same portal, with a payment reference number generated to allocate the money correctly.
Where it fits in
eFiling handles the monthly cycle - declare the EMP201, pay the liability. The heavier annual reconciliation, the EMP501 with its bulk IRP5 certificates, is usually prepared in the e@syFile Employer tool and then submitted, with the two systems sharing the employer's SARS profile.
Key rules
- The online portal for submitting the EMP201 and paying PAYE, UIF and SDL.
- Generates a payment reference number to allocate each payment to a period.
- Used for the monthly cycle; e@syFile handles the bulk annual reconciliation.
- Free to register and use with a SARS profile.