I keep getting penalties for "late payment" on EMP 201's, I have found indications that both the submission and payment must be made before the 7th of the month or earlier in case of weekends but I can find no actual text on either the tax act or sars website to substantiate this. There are several references to the submission date but none to the payment date.....

Am I missing this or is it more a common slight of hand type assumption?

The only references to payment dates and penalties I can find are vague "as defined in" and when you go to the referred to document or page you find NO actual definitions or guidelines for payment dates of EMP 201's.