openHR logo icon
  • 
  • 
  • 
  • 
  • 
    • Login
    • Register

When and how must PAYE be paid?

PAYE must be declared and paid monthly via the EMP201 return to SARS within seven days after the month's end (or the last business day before if on a weekend/holiday). Payments use a unique Payment Reference Number (PRN) via eFiling.

Updated at 2025-10-08 10:00:00

Related questions
  • What is Pay As You Earn (PAYE)?
  • Who is required to deduct and pay PAYE?
  • How is PAYE calculated?
  • When and how must PAYE be paid?
  • How do employers register for PAYE?
  • What are the penalties for non-payment or late payment of PAYE?
  • What is the reconciliation process for PAYE?
  • No tax is on the payslip?
  • I missed a payslip from the prior period and already generated an EMP201. What now?
  • Why is a small difference in tax from one month to the next?
Video Guides

  • Getting started
  • Create a company
  • Add an employee
  • Process payslips
  • Submitting an EMP201
More videos
Blog

  • How openHR Powers Payroll with 100% R...
  • From Trillions to Trust: What Bonuses...
  • What Is a PAYE Number in South Africa?
  • Where Can I Get a UI19 Form in South ...
  • Free Payroll Software South Africa: H...
More posts