13/07/2026
PAYE, UIF and SDL: what employers must get right every month
If your business employs staff, payroll compliance is not something to leave until year-end.
Every month, employers need to make sure the correct amounts are calculated, declared, and paid for PAYE, UIF and SDL where applicable. These figures are usually submitted to SARS through the monthly EMP201 declaration, which includes allocations for PAYE, SDL, UIF and, where relevant, ETI.
It sounds simple, but small payroll errors can quickly create unnecessary admin, reconciliation issues, penalties, interest, and stress later.
A strong monthly payroll process should help you answer:
Are salaries and deductions calculated correctly?
Was the EMP201 submitted on time?
Do PAYE, UIF and SDL values reconcile with your payroll records?
Are employee details and payslips accurate?
Will your records support your EMP501 reconciliation later?
At APT Practitioners, we assist South African employers with payroll, PAYE, UIF, SDL, EMP201 submissions, compliance, and advisory support so your business can stay organised, compliant, and confident every month.
Clarity. Compliance. Confidence.
Speak to APT Practitioners if your payroll needs professional monthly support.