ALL FAQs

While downloading the latest version of the easyFile™ Employer, my anti-virus identified a virus and deleted any [email protected]™ Employer files already installed. Is there a virus on [email protected]™ Employer?
No, easyFile™ Employer is not infected by a virus. Make sure you have set your anti-virus to accept [email protected]™ Employer.

Is it possible to increase your ETI liability or utilised amounts from what was initially declared?
No, you are not allowed to increase your ETI liability or utilised amounts from what you initially declared. This is according to legislation.

What to do if the EMP501 reconciliation was submitted for the incorrect period?
If you have submitted your 201608 EMP501 reconciliation, but you selected the 201702 period by mistake, the system will not allow you to capture and submit any EMP201 returns for the months of September 2016 to February 2017.

Will the system allow a person to claim backdated ETI in recons prior to 1 March 2017?
From 1 March 2017 the employer cannot claim backdated claims for periods prior to 1 March 2017. The last month available to the employer to make that claim was February 2017 EMP201 return.

My EMP201 return is overdue, how can I claim ETI for the period?
When an original EMP201 is requested and the due date for the period requested has passed, the ETI calculated and ETI utilised fields will be locked. The following message will be displayed “ETI may only be claimed in the current period”.

My EMP201 indicates that I am non-compliant. How can I rectify it?
You can check your reason for non-compliance on the My Compliance Page on eFiling. Your My Compliance Page will list all outstanding returns and debt. You can resolve the non-compliance by submitting the relevant returns or make the necessary payments.

I have difficulty with downloading [email protected]?
It is possible that your browser is not supporting the Adobe Flash format of the [email protected] download page. To see how to enable your browser (Chrome, Firefox, Edge and more), see our Browser Compatibility guidelines.

[email protected] is unable to do a full installation on computers that have BitDefender as their Antivirus?
Disable the bit defender antivirus programme and add [email protected] onto the programmes exceptions list (Part 1). Follow the steps below: •Start by bringing up the Bitdefender interface

Getting a secure login error on [email protected]?
If you are getting a secure login error when trying to do the following on [email protected]: • submit their recon using the online submission option on [email protected], • when they try to pull a PAYE Statement of Account,

I am trying to submit EMP201 and I receive an error below and yet my compliance profile shows that I am compliant?
You need to Request the Return again and you will get the message that the return already exists. There will then be an option to click Refresh Data as well as Refresh Historic Data. Both must be selected.

What happens to my certificates when I received a Payroll Taxes Validation Failure letter?
The certificates have been accepted and will be pre-populated on the employee’s income tax return (ITR12). In some instance the certificate may have to be revised and resubmitted. Please find more information on the Employment Tax Validation page.

I’m unemployed and applied for the COVID-19 grant at SASSA but it was declined with a response ‘Registered at SARS for PAYE’ or ‘Receiving an income’?
It should be noted that SASSA determines the criteria for paying of the grant or not. According to SASSA, to qualify for the grant, you need to be unemployed (not having any source of income).

How do I cancel a registration for employees’ tax?
To cancel a registration for employees’ tax you need to send a written notification and EMP123/EMP123T form to SARS. You can send the notification and form via email, post or fax to the region where the entity is registered.

Who can cancel a registration for employees’ tax?
As an employer you can cancel a registration for employees’ tax if: •None of your employees is liable for payment of normal tax and you are not liable for payment of Skills Development Levy (SDL);

All Publications
A Step by Step Guide to the Employer Reconciliation Process

Guide for Treatment of PAYE for VDP Purposes

Guide for Employers in respect of Skills Development Levy

Guide for Employers in respect of Employment Tax Incentive

Guide for Employers in respect of Allowances

Guide for Employers iro Employees Tax for 2018

Guide for Employers iro Employees Tax for 2017

Guide for Employers iro Employees Tax for 2019

Guide for Employers in respect of Tax Deduction Tables

Guide for Employers iro Employees Tax for 2020

Guide for Employers iro Employees Tax for 2021

Guide for Completion and Submission of Employees Tax Certificates 2021

Guide for Validation Rules Applicable to Reconciliation Declarations 2021

Guide for Codes Applicable to Employees Tax Certificates 2021

Guide for Employers iro Employees Tax for 2022

Guide for Employers iro Employees Tax for 2015

Guide for Employers in respect of the Unemployment Insurance Fund

Guide for Employers in respect of Fringe Benefits

Guide for Employers iro Employees Tax for 2016

Guide on Mutual Agreement Procedures

Guide for Tax Rates Duties Levies

Taxation in South Africa

Guide to the Employment Tax Incentive

Guide to the Exemption from normal tax of income from films

Guide on the Taxation of Professional Sports Clubs and Players

Comprehensive Guide to Dividends Tax

Guide to the Taxation of Film Owners

Guide on the Employers Tax Responsibilities wrt Artists Models or Crew in the Film Industry

VAT and PAYE NonExecutive Directors FAQs on BGRs 40 and 41

How to download the new SARS eFiling Browser