Company Management - Tax Monthly Totals - EMP201 Report

Field

Explanation

Tax Number

The PAYE reference number for which the tax monthly totals are being calculated. Only one record can exist per combination of PAYE Reference Number, Calendar Month and Calendar Year.

Calendar Year

The calendar year for which the tax monthly totals are being calculated. Only one record can exist per combination of PAYE Reference Number, Calendar Month and Calendar Year.

Calendar Month

The calendar month for which the Tax Monthly Totals are being calculated. Only one record can exist per combination of PAYE Reference Number, Calendar Month and Calendar Year.

ETI Non-Compliant Employer

If the employer is not compliant, e.g. if there are arrear payments or outstanding returns to SARS, etc., the ETI value may not be used to reduce the PAYE for the selected tax month until the employer rectifies the reason for non-compliance. It is therefore the employer’s responsibility to flag this field when the company is not compliant for the specific calendar month.
The ETI values are still calculated and applied on the employee records, but the ETI value will not be applied for the selected tax month in the Tax Monthly Total record. The employer does not lose the ETI amount, but it will be carried over to the following tax month.
Ticked – Employer is non-compliant. The ETI amount may not be applied for the selected tax month. The entire ETI amount will be carried forward to the next calendar month.
Un-ticked – Employer is compliant. The ETI amount may be applied for the selected tax month. The entire ETI amount will be applied, but limited to the tax month’s PAYE amount. The remaining ETI amount will be carried over to the next calendar month should it be more than the tax month’s PAYE amount.

SIC Type

The SIC code linked on the applicable company rule.

SEZ Type

The SEZ code linked on the applicable company rule.

Last Updated and Last Updated By

The last time date changes were applied and the user name of the user who applied the changes.

Taxable Remuneration

Tax Totals
The sum of the ‘Gross Balance of Remuneration’ values for employees linked to company rules where the company rule PAYE reference number is the same as the tax number on the selected Tax Monthly Total record.
The Taxable Remuneration consists of the following:

• All taxable remuneration: earnings, company contributions and fringe benefits,
• Directives, and
• Non-taxable items which is taxable on assessment, but
• Excluding any provisions.

Payroll Tax Remuneration

The sum of the ‘Balance of Remuneration’ values for employees linked to company rules where the company rule PAYE reference number is the same as the tax number on the selected Tax Monthly Total record.The Payroll Tax Remuneration consists of the following:

• All taxable remuneration: earnings, company contributions and fringe benefits, and
• Including any taxable provisions, but
• Excluding non-taxable items which is taxable on assessment, and Excluding directives

This is the remuneration that will be used by the tax calculator to calculate employees’ tax.

UIF Remuneration

The sum of the ‘UIF Remuneration’ values for employees linked to company rules where the company rule PAYE reference number is the same as the tax number on the selected Tax Monthly Total record.
This is the remuneration that will be used by the UIF calculator to calculate the employee and employer contributions for UIF on the VIP People system.

ETI Remuneration

The sum of the ‘ETI Remuneration’ values for employees linked to company rules where the company rule PAYE reference number is the same as the tax number on the selected Tax Monthly Total record.
This is the remuneration that will be used by the ETI calculator to calculate the ETI for qualifying employees.

SDL Remuneration

The sum of the ‘SDL Remuneration’ values for employees linked to company rules where the company rule PAYE reference number is the same as the tax number on the selected Tax Monthly Total record.
This is the remuneration that will be used by the SDL calculator to calculate the employer contributions for SDL.

Tax Total

Totals
The sum of all employee PAYE deduction amounts for employees that are linked to company rules where the company rule PAYE reference number is the same as the tax number on the selected Tax Monthly Total record.

Amounts for the following deduction types will be included in the Tax Total value:

• INCTAX – Income Tax (IRP5 code 4102).
• ADDTAX – Additional Tax (IRP5 code 4102).
• TAXRET – Tax on Retirement Lump Sum Benefits (IRP5 code 4115).

UIF Total

The sum of all employee and employer contributions for UIF for employees linked to company rules where the company rule PAYE reference number is the same as the tax number on the selected Tax Monthly Total record.
Amounts for the following deduction types will be included in the UIF Total value:UIFCON – Unemployment Insurance Fund (IRP5 code 4141).
Amounts for the following company contribution types will be included in the UIF Total value:UIFCON – Unemployment Insurance Fund (IRP5 code 4141).

SDL Total

Displays the sum of all employer contributions for SDL for employees linked to company rules where the company rule PAYE reference number is the same as the tax number on the selected Tax Monthly Total record.
Amounts for the following company contribution types will be included in the SDL Total value:
SDLCON – Skills Development Levy (IRP5 code 4142).

ETI Total

Displays the actual ETI value that will be applied, limited to the PAYE Total for the employer for the current month. This is the sum of all ETI Total values for all employees, including any adjustments made for the employees, linked to company rules where the company rule PAYE reference number is the same as the tax number on the selected Tax Monthly Total record.

Total Amount Payable

Displays the total amount payable to SARS for the selected tax month after the ETI has been applied.
It is calculated as follows:

Tax Total
– ETI Total
+ UIF Total
+ SDL Total
= Total Amount Payable

ETI Eligible Employer

Indicates whether the employer is eligible for ETI based on the flagging on the company rule.
Ticked – At least one company rule where the company rule’s PAYE reference number is the same as the tax number on the selected Tax Monthly Total record is flagged as an ETI Eligible Employer.
Un-ticked – No company rule where the company rule’s PAYE reference number is the same as the tax number on the selected Tax Monthly Total record is flagged as an ETI Eligible Employer.

ETI Monthly Count

Displays the number of tax months the excess ETI has been carried forward.

ETI Employee Count

Displays the number of employees that are qualifying employees as in the final pay period of the selected tax month.
The VIP People system ‘counts’ the employee, should the ETI Month field on the employee’s Tax Total Screen be flagged.
The count is done in the final pay period of a tax month.

ETI Brought Forward

Displays the ETI amount not applied in the previous tax month(s) that may be added to the calculated ETI and applied for the current tax month.
The value is equal to the previous month’s ETI Carried Forward value.

ETI Employee Calculated

Displays the sum of all employees calculated (theoretical) ETI amounts, excluding any adjustments made for the employee.
This is the sum of ETI as calculated by the system for each employee, therefore the sum of ETI Calculated for all employees on the Tax Total Screen.

ETI Employee Total

Displays the sum of all ETI Total values for all employees (including any adjustments made for the employees).

ETI Applied

Displays the theoretical ETI that the employer will be able to apply in the current month, assuming the PAYE Total for the employer exceeds the ETI Applied amount.
ETI Applied = ETI Brought Forward + ETI Employee Total + ETI Adjustment.

ETI Adjustment

Allows you to capture a value to adjust the employer’s ETI value for the current tax month. This adjustment will be used to cater for reimbursements from SARS and rollover limits that need to be applied every 6 months.

ETI Carried Forward

Displays the ETI amount not applied in the current tax month that may be added to the ETI calculated, and applied for the following tax month.
If ETI Employee Total <= TAX Total, then value is R0.00.
If ETI Employee Total > TAX Total, then the value is equal to ETI Employee Total less TAX Total.