The schedule hereunder illustrates the relevant EMP201 submissions and payments impacted by the deferral of payment of 35% of the PAYE liability as well as the submissions and payments impacted by the six-month instalment catch-up of the four-month 35% PAYE liability previously deferred.
Deferral of 35% PAYE liability: EMP201 submissions and payments for the period 1 April 2020 to 31 July 2020:
EMP201 submissions and payments for the period 1 April 2020 to 31 July 2020:
Period |
Date |
April 2020 |
7/05/2020 |
May 2020 |
5/06/2020 |
June 2020 |
7/07/2020 |
July 2020 |
7/08/2020 |
Deferred PAYE liability must be paid to SARS in equal instalments over the six-month period commencing on 1 August 2020:
EMP201 submissions and payments for the period 1 August 2020 to 31 January 2021:
Period |
Date |
August 2020 |
7/09/2020 |
September 2020 |
7/10/2020 |
October 2020 |
6/11/2020 |
November 2020 |
7/12/2020 |
December 2020 |
7/01/2021 |
January 2021 |
5/02/2021 |
Provisional tax deferment schedule
For a period of twelve months, beginning 1 April 2020 and ending on 31 March 2021, the taxpayer may defer a portion of the payment of the first and second tax liability to SARS:
- The first provisional tax payment due from 1 April 2020 to 30 September 2020 will be based on 15% of the estimated total tax liability.
- The second provisional tax payment from 1 April 2020 to 31 March 2021 will be based on 65% of the estimated total tax liability.
- The third provisional tax payment will be based on the full tax liability (6 months after year end or seven months for February year ends).