It is payback time – SARS deferred PAYE
Employers are required to pay the PAYE deferred relief payments back over a period of six months from 7 October to 5 March 2021. Affected employers can unfortunately not include the Covid-19 PAYE deferred relief payment due on 7 October in their September 2020 EMP201 declaration payments via eFiling. Employers are required to pay the PAYE deferred relief payment separately via e-Filing by using the PRN next to “Covid-19 Instalment” for October 2020 on the EMPSA which is available on the eFiling profile. Employers may also use the EFT payment option by using the SARS-PAYE beneficiary option on banking platforms and using the PRN on the EMPSA or the EMP201 declaration for September 2020. If any changes is implemented before the next payment, SARS will issue a further notice before that date.