# Regulatory Compliance Category > General Regulatory Compliance Forum >  My returns list.

## Dave A

One of the comments that came up in the Moving The Forum SA Forward thread was that it would be handy to have a simple guide to navigating some of the compliance complexity.

So to kick this off, here is my monthly returns routine which is non-industry specific. Hopefully, I'm not missing any  :EEK!:  

*7th - PAYE, SDL and UIF*
*25th - VAT*
Now if the 7th (or 25th) falls on a Saturday, Sunday or public holiday, I actually need to get them in by the last ordinary working day before the 7th. Please note that a Saturday *does not* count as an ordinary working day. I'll give a story about that later. (See. Lot's of mistakes/experience here)

Now let's run through the details on each to see whether you need to worry about them and the easiest way to get them done:

*PAYE* - Pay As You Earn.
Your business only needs to register if you employ someone and their salary is high enough to be taxable. In the 2007 tax year this tax threshold was R40 000.00 per year. This year, the 2008 tax year, the threshold is R43 000.00 per year (or R3 583.33 per month). So if you don't employ anyone who earns more than this, you don't need to register for PAYE.

The easiest way to file the return (a form called the EMP201) and make payment is through SARS eFiling. You can make the return earlier than the last available day and set the payment date for the last available day - the 7th of each month or (see comment on last working day above).

*SDL* - Skills Development Levy.
You business only needs to register for SDL if your annual payroll is more than R500 000.00 per annum (or  R41 666.67 per month). If your annual payroll is less than R500 000.00 per month, you do not need to register for SDL and you do not make make payments.

You file and pay SDL on the same EMP201 along with PAYE. Again, SARS eFiling is the easiest way to do this.

*UIF* - Unemployment Insurance Fund
Your business only needs to register with UIF if you employ someone who works for you more than 24 hours a month. If you do not employ someone for more than 24 hours per month, you do not need to register for UIF.

You can file and pay UIF on the EMP201 along with PAYE. But there is one additional step. Every month you need to submit another form, the UI19. This details the leviable salary of every employee. This is best done using UIF uFiling.

*yawn* Time to sleep. More on this tomorrow. Once we've got all the details cooked, I'll see about setting it up in some sort of a table.

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## duncan drennan

> But there is one additional step. Every month you need to submit another form, the UI19. This details the leviable salary of every employee. This is best done using UIF uFiling.


Now that I did not know - I thought the EMP201 was sufficient. Thanks for the heads up.

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## Dave A

Yeah. They don't exactly explain that too well. It was something I only discovered recently too - when an ex-staff member actually applied for benefits. I reckon UIF records must be an absolute mess. 

In the days of a UIF card, you only had to submit a UI19 when there was a change. 

Happily, the uFiling system takes the sting out of doing the return monthly. You load each staff member in the system and it remembers.

It does have its quirks, though.

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## duncan drennan

> It does have its quirks, though.


Hmmm...yes  :Wink: 

I'm hoping that I can _finally_ submit my domestic UIF declarations online now, after struggling back and forth with their support. The eFiling system seems to be a road with fewer potholes.

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## duncan drennan

> *7th - PAYE, SDL and UIF*
> *25th - VAT*


If you want to avoid ever forgetting about this again, you can put continuous reminders in your calendar. I use Google Calendar, and have set it up to send me an email to remind me about things. You can set Google calendar to send you a daily agenda, and reminders for each event on your calendar.

I've set my PAYE/UIF reminders for the 1st because I have all the info by then, and my VAT reminders for the 8th (unfortunately Google Calendar doesn't allow bi-monthly reminders - yet). You can submit the returns with eFiling, and set the payment date for the latest possible date (see Dave's comments on this.)

Another thing with regards to eFiling - if you make use of eFiling the final date for submission of VAT can be a bit later. If you are having a cash flow crisis this may just give you a day or two's breathing room. Both the VAT returns I filed so far have fallen into "funny" months (December and February), but I think you gain about 3 days (*check this on your eFiling return, and with your accountant, to be sure* - don't blame me if something goes wrong).

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## Dave A

*VAT* - Value Added Tax
Your business has to register for VAT if the turnover is (or is likely to be) over R300 000.00 per annum. You can also do a voluntary registration for VAT if your turnover is over R20 000.00 during the past year.

If your turnover is under R20 000.00 per annum, you may not register for VAT. If your turnover is under R300 000.00 per annum (R25 000.00 per month), you do not have to register for VAT.

The easiest way to file the return (a form called the VAT201) and make payment is by SARS eFiling. The return must be submitted by the 25th (or on the last working day before blah blah). If you submit via the paper route, payment must also  be made on return day, BUT if you use eFiling, you can set the payment date for the last normal working day of the month. This can extend your payment date up to 7 days depending on the month and how the working days fall. 

Although I've put this in the monthly returns thread, you may only have to do this every two months - it depends on the turnover of your business. 

I'll have to check, but I think there was a situation where you would submit a return every six months. (?)

Note to self - check return frequency rules.

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## duncan drennan

Extract from the VAT-404 guide (see pages 14-15). I really recommend you download the guide and read through it. Here is the summary for categories...

*Every two months*
Category A  is a  two month period ending on  the  last day of January, March, May, July, September and November.Category B  is a  two month period ending on  the  last day of February, April, June, August, October and December.

*Every month*
Category C
your  turnover  exceeds  or  is  likely  to  exceed R 30 million  in  any  twelve month  period. Where  you operate more than one business, or operate a business with branches, the sales of all the businesses or branches must be added  together  to determine a  total  turnover. This applies, whether or not  the other businesses or branches have separate VAT numbers;you have applied in writing for this category; oryou have repeatedly failed to perform any obligations as a vendor.

*Every six months*
Category D
This is a category solely for farmers, farming enterprises or associations not for gain that are carrying on a  farming  activity, with a  total  turnover  of  less  than R1 million  per  year.

*Every twelve months*
Category E
This category  is  for vendors whose  tax periods are periods of  twelve months ending on  the  last day of their  "year  of  assessment"  as  defined  in  section  1  of  the  Income Tax Act  or where  any  vendor  falling within  this  category  makes  written  application  therefore  on  the  last  day  of  such  other  month  as  the Commissioner may approve. The vendor applying  for  registration under  this category must comply with the following: 
Where the vendor is a company or a trust fund; andThe vendors activities consist solely of the letting of fixed properties or the renting of movable goods, or to the administration or management of such companies which are connected persons in relation to 
the vendor;  andThe connected person who  receives  the supply must be  registered  for VAT and must be entitled  to deductions of the full amount of input tax in respect of those supplies; andThe vendor must agree with the recipients that tax invoices are issued only once a year at the end of the year of assessment, (as defined) of the vendor making the supplies.

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## Dave A

Thanks for the details, Duncan.



> Extract from the VAT-404 guide (see pages 14-15). I really recommend you download the guide and read through it.


I think when we develop the final product, we need to allow for a staged progression.

The first stage is to determine which returns apply to you
The second is the easiest way of getting them done
The third is to go over the details and quirks.

Fortunately, government brochures have improved greatly, so part of that third stage would be to point to the relevant brochure.

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## Debbiedle

Very Useful! Thanks Guys - have given to my PA to include into her standard ops manual!

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## duncan drennan

I was just having a look at CIPRO's website and reminded of the fact that all companies (not CC's, sole props, trusts, etc.) must lodge an annual return with the registrar, which must be submitted before the end of the month following the anniversary of the companies incorporation.

I've not had to go through this before (will have to in June/July), but I have marked it on my calendar so that it doesn't slip through the cracks...

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## Dave A

Hmm. Annual returns. An even longer list coming, I'm afraid.

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## duncan drennan

> Every month you need to submit another form, the UI19. This details the leviable salary of every employee. This is best done using UIF uFiling.


Do you need to register as a new employer with the UIF to do this? I tried with my SARS UIF number, but it wasn't the correct format....so I'm guessing that it has to be done manually.....

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## Dave A

Call the uFiling helpline. You will have a UIF number allocated if you are registered with SARS as an employer. Just nobody tells you. Tell them your SARS number and they'll tell you your UIF employers number.

Actually, when it comes to UIF, their follow through is shocking. No notifications at all really. I'm hoping it's going to improve with the uFiling system.

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## duncan drennan

> Actually, when it comes to UIF, their follow through is shocking. No notifications at all really. I'm hoping it's going to improve with the uFiling system.


It is actually quite weird - the SARS efiling system runs really well and smoothly (I've had no issues), while the uFiling system just seems to be disaster after disaster. I registered to do my domestic UIF declarations, but had problems with the registration, then problems with completing declarations (issue with having no domestic for two months, and it wouldn't let me submit with 0 employees - arg). Luckily the uFiling support does get back to you....eventually.

I'll give them a call and find out what my number is - thanks Dave.

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## Dave A

The difference in service levels between the Department of Labour and SA Revenue Services is a gulf.

The uFiling system seems to have a lot of similarities with the eFiling service, though, once you've got it set up. I suspect the same programmers.

The one thing that really impressed me is uFiling seems to be tapped into the National ID system. You load an employee and data appears that you did not capture - and if you've made a mistake in respect of the employee's details it tells you.

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## duncan drennan

I followed up with the UIF on this today. Turns out there is no UIF registration number for my company, which I find a little bit disturbing Ã¢â¬â where has the money been going?

I was told to fill out the UIÃ¢â¬â8 and UIÃ¢â¬â19 forms....

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## Dave A

> ... where has the money been going?


Into the pit *erm* pool.

The place seems to be a mess. I discovered the whole "Use uFiling as well" aspect from an experience with an ex-employee applying for her UIF. I'd been paying via SARS eFiling and UIF (unsurprisngly) couldn't find her contribution record. I was instructed to fax through a return showing the employee's commencement and end dates, end salary rate etc. which I duly did.

A month later I got asked to send it all over again - my previous return had still not been captured in the system.

I'm hoping by doing the uFiling returns and paying via eFiling it's all going to work out as it should - and we're not relying on someone capturing the data at UIF (which clearly is not been done as it should).

The only issue now is whether my payments to SARS _are_ actually being connected with my returns submitted to uFiling. I guess time will tell.

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## duncan drennan

> The only issue now is whether my payments to SARS _are_ actually being connected with my returns submitted to uFiling. I guess time will tell.


Hmmmm....maybe a phone call to SARS is in order....

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## Dave A

I don't think SARS is going to be able to confirm that uFiling (DoL) is actually working as it should right down to an unemployment claim - which is the real test.

If you're in a rush to find out, I'll go fire someone quickly...  :Stick Out Tongue:  

I'm filing my returns. I'm making my payments. Right now no news is good news.

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## Dave A

I've just been taking a closer look at my UIF account via uFiling. It seems there is a problem between eFiling and uFiling. All my UIF returns I've submitted are marked unpaid.

I tried resolving it by using the manual payment option in uFiling, but this does not look promising. No option for payment via SARS - which I would have thought was the logical option.

Time to make that enquiry on how the two systems tie the information up, I think.

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## Ann Williams

When UIF for domestic workers first came in, I asked for a number (which I was actually allocated - yippee something worked to start with).

I then told them I would be paying annually (on a form on their website which seems to have now changed format) and promtly paid the full year's UIF contributions up front as even if my domestic had left in the first quarter of the year it was cheaper than when paying banking fees for a monthly debit order! (I pay both amounts so I didn't just take a chunk of money out of her wages in one shot...)

In the three(?) years since then I have received a monthly UIF form. For the first six months, I religiously sent it back to them saying that I had already paid and would they please stop wasting the fund's precious funds (sic) by sending me an item of mail every month. 

So, nowdays I just turf the monthly UIF letter in the recycle bin, make a payment on the 1st March each year and keep proof of the payment on file. Sorted. One less thing to remember each month.

Cheers
A

www.2B-Marketing.co.za
"Practical marketing support for South African SMMEs."

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## Dave A

Hmm. I've followed this up with UIF - I'll enclose the whole sequence in the order of correspondence:

From: Dave Alcock 
Sent: Wednesday, June 06, 2007 3:56 PM
To: Enquiries (UIF)
Subject: Re: uFiling returns and payment via SARS


Greetings, 

I've been paying my UIF contributions via SARS eFiling for some years now. However, I learnt a little while ago that this did not help track exactly who the employees were that should be credited for these contributions.

With the recent introduction of uFiling, I have registered and have been filing uFiling returns each month and continued making payment via SARS eFiling. 

I note though that the returns submitted by uFiling, even those of a few months ago, are still marked as unpaid. I considered trying to have these resolved by using the manual payment option in uFiling, but the details required do not match with the payment confirmation information provided by SARS.

Could you please advise as to how I should proceed in this. 

With thanks 

Dave Alcock.

From: Webmaster (UIF-HQ) 
Sent: 20 June 2007 11:53 AM
To: dave@
Subject: RE: uFiling returns and payment via SARS


Dear Client 

With reference to your email below, Ufiling is for the employers who dont make their contributions at SARS, then you need to complete the registration forms for your employees so that the paid monies to SARS be allocated to them, attached receive Ui-19 form to register your employees. 

Regards 
Tsumbedzo 

From:webmaster 
Mailto:webmaster@ 
Tel :Frown: 012)337-1864

From: Dave Alcock  
Sent: Wednesday, June 20, 2007 12:32 PM
To: Webmaster (UIF-HQ)
Subject: RE: uFiling returns and payment via SARS


Dear Tsumbedzo,

Thank you for your reply. Perhaps at the risk of sounding a little silly, I wish to make sure I understand this correctly.

Companies registered and making payments on SARS eFiling must not register and use UIF uFiling as a means of informing UIF of employee registrations, terminations and salary/UIF contributions. You require we manually complete the Ui-19 form as per this clause:

An employer must by the seventh day of each month inform the Commissioner of any changes arising during the previous month regarding the employer's contact details or employees remuneration details including new appointments and termination of service

and send this manually completed Ui-19 form by fax or post to UIF for capture in your system.

Please could you confirm that my understanding of this is correct.

With thanks

Dave Alcock

Dear Client 

With reference to your email below, you are correct you will then need to complete the form for any changes. 

Regards 
Tsumbedzo 

From:webmaster 
Mailto:webmaster 
Tel :Frown: 012)337-1864

So whatcha reckon - next stop SARS?

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## duncan drennan

> So whatcha reckon - next stop SARS?


I reckon that if you send in the form, they'll start sending you returns in the post every month!  :Stick Out Tongue:

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## Dave A

I think the forms are strictly by request - not automatically distributed.

I have sent in manual forms in the past. I downloaded it off the website and saved a copy for each company with all the company details already filled in. The thing that bugs me is that they don't capture the information. That is why I thought this uFiling was so sweet. Direct into the system. What could be better.

But now we need to submit it manually. Ironically, it's less work for me doing it manually, but easier to track - which I see as a big plus.

It just seems to defeat the automation benefits from their side and the easy convenience from my side. But then, maybe someone doesn't want that level of clarity.

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## duncan drennan

It is the same answer I got from them when I enquired about it recently: manually submit the UI-19 to register.

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## Dave A

This is crazy - all they need to do is add a payment method where you give the SARS payment reference - no big deal I'd have thought.

I mean, as webmaster, the guy's probably in for a R100 million for making the change, judging by the eNaTIS business.

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## Dave A

Aha! We have progress. DoL *is* working on connecting eFiling made payments with uFiling returns. Currenty the snag is getting SARS to allow a connection into their system to verify payment (according to source).

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