SARS finally speaks on system glitch, gives reason for extension
SARS auto-assessments don’t cover everyone—freelancers, landlords, business owners, and more must file their tax returns manually. Photo credit: Waldo Sweigers/Bloomberg via Getty Images
The South African Revenue Service (SARS) has announced a deadline extension for the submission and payment of the EMP201 return, following technical delays experienced on its digital platforms.
In a statement released on 8 July 2025, SARS confirmed that employers now have until Monday, 14 July 2025 to file and settle their monthly PAYE, UIF, and SDL obligations without attracting penalties or interest. The extension comes after an unusually high volume of traffic impacted system responsiveness, causing submission delays for many employers.
The statement is below:
Media release: Extension of due date of filing of EMP201 and payment
8 July 2025 – The South African Revenue Service (SARS) yesterday experienced higher than expected volumes which caused our systems to respond longer than expected. 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 7 days after the end of the month during which the amounts that were withheld from remuneration paid to employees.
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 to Monday, 14 July 2025.
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