- 2 December 2025 – e@syFile™ Replatform Release Notes
The e@syFile – ™ Employer version 8.0.1_330 release notes specify the following changes:
- Enhancements were made to the AA88 import file to assist large entities.
See more detail in the release notes.
- 18 November 2025 – e@syFile™ Replatform Release Notes
The e@syFile™ Employer version 8.0.1_329 release notes specify the following changes:
- Correction made to Source Code 3696 (Non-Taxable Income) to align with SARS PAYE BRS.
- Correction made to the ETV report available on the backend, but it is not available to download.
- Correction made to ETI Utilised to allow maximum allowable amounts.
- Correction made to EMP501 Submission Comparison Result screen to compare liability values for PAYE, SDL, UIF, ETI Calculated and ETI Utilised from March to February.
See more detail in the release notes.
- 4 November 2025 – e@syFile™ Replatform Release Notes
The e@syFile™ Employer version 8.0.1_328 release notes specify the following changes:
- Correction made when using the Retrieve Certificate History option to ‘read’ postal address detail.
- Correction made to import files that pass validation but fail to import.
- A change has been made to the Trading name to allow more than 50 characters.
See more detail in the release notes.
- 8 October 2025 – e@syFile™ Replatform Release Notes
The e@syFile™ Employer version 8.0.1_325 release notes specify the following changes:
- Correction made for users experiencing ‘Packet loss’ popup during submission.
- Correction made for users experiencing ‘An error occurred’ pop-up when requesting pre-pop data.
- Enhancements made to AA88 processing.
- Enhancement made to large import files, resulting in a time-out pop-up.
- Correction made to restrict the option to only generate all PDF certificates for the 02 Reconciliation.
See more detail in the release notes.
- 29 September 2025 – e@syFile™ Replatform Release Notes
The e@syFile™ (Thin Client) Employer version 8.0.1_322 release notes specify the following changes:
- Introducing source codes as detailed in the SARS PAYE BRS.
- Introduced Statement of Account request on Dashboard.
- Introduced extract PAYE data of e@syFile TC backups.
- Introduced import PAYE data for e@syFile TC backups.
See more detail in the release notes.
- 15 September 2025 – Employer Interim Declarations (EMP501): 22 September 2025 to 31 October 2025
SARS is committed to enabling government to build a capable state to advance the wellbeing of all South Africans. Employers play a vital role in this effort. Your commitment to tax compliance directly supports the country’s economic development and growth.
As we approach the Employer Interim Reconciliation period, SARS is dedicated to giving clarity and certainty to make it easy to meet your obligations. This letter helps you navigate the upcoming reconciliation process.
Employers’ Interim Reconciliation Declarations Is Part of Filing Season
The Employer Interim Reconciliation submission period is from 22 September to 31 October 2025. During this time, all employers in the private and public sectors must reconcile their declarations for the first six months of the reconciliation year (1 March 2025 to 31 August 2025) and submit these on eFiling or e@syFile™ Employer. Employers with less than 50 employees may use eFiling.
To submit a correct and complete reconciliation, your EMP501 must reflect:
- PAYE, UIF, and SDL values from your previously submitted EMP201 returns, which will prepopulate in the EMP501. Where these values differ from the interim IRP5/IT3(a) certificates generated, employers must amend the prepopulated figures to the correct amounts.
- Payments made during the period (excluding any penalties and interest); and
- Accurate payroll information together with the IRP5/IT3(a) tax certificates for the period 1 March 2025 to 31 August 2025.
Key Changes for 2025
- Software update: use the new e@syFile. For the 2025 Employer Interim Reconciliation, the e@syFile Thin Client is now the primary submission channel for all employers. The “Flex” version is being phased out and can no longer be used for submissions, except for enquiries about historic data. Employers are encouraged to use the “Retrieve Certificate Detail” function to transfer certificate data from e@syFile Flex to e@syFile Thin Client. A step-by-step guide is available on the SARS website to assist with this process.
- Business Requirements Specification (BRS) updated to version 24.0.2. This update introduced new source codes, changes to validation rules, and amendments to some source code descriptions. Employers and payroll administrators are encouraged to review the updated BRS to ensure their payroll systems and submissions are fully compliant with the latest requirements.
Enforcement of Income Tax Numbers
From the February 2026 employer filing season, Income Tax numbers will be strictly enforced in e@syFile™ Employer. Employers will no longer be able to submit reconciliations without valid Income Tax numbers for all employees. Please refer to BRS – PAYE Employer Reconciliation for 2025 / 2026 for the latest rules.
To prepare:
- Use the ITREG/BundleReg process on eFiling or e@syFile™, the Tax Reference Number Enquiry Service on eFiling, or visit a SARS Service Center (with an appointment) to register or request employees’ numbers.
- Use Tax Reference Number (TRN) Enquiry Services on eFiling
- Individuals can register or retrieve their own tax numbers on the SARS website under the “Individuals” section.
Failure to comply will result in administrative penalties. Employers are urged to take proactive steps now to avoid delays in submissions, rejection of reconciliations, or penalties being applied.
Submission Channels
To make the reconciliation process easier, SARS provides different submission options for different-sized employers.
- Employers with 50 or fewer employees can use either SARS eFiling or e@syFile™ Employer. If the employer has 50 or fewer IRP5/IT3(a) certificates, a tax-certificate file can be generated from the payroll system and this file can be imported into SARS eFiling.
- Employers with 50 employees or more are required to use e@syFile™ Employer to file their EMP501 declarations.
- Employers with five or fewer IRP5/IT3(a) certificates can visit their nearest SARS Service Centre, where a SARS agent will help capture the EMP501 and related certificates. Please remember to book an appointment before visiting a SARS Service Centre.
Accuracy and Timely Filing Are Critical
Submitting accurate declarations on time leads to a smooth reconciliation process and helps avoid unnecessary penalties, such as:
- Possible penalties and interest for incorrect calculations. Incorrect calculation of the monthly PAYE liability could result in the imposition of both penalties and interest. This includes corrections made on the EMP501 reconciliation, because any shortfall is attributed to the last month of the reconciliation period.
- Late submission penalties. Employers must submit an accurate EMP501 using e@syFile™ Employer or SARS eFiling by 31 October 2025 to avoid penalties.
Consequences of Non-compliance
Failure to comply with reconciliation requirements carries serious consequences:
- Late submission of an EMP501 will result in administrative penalties equal to 1% of your annual PAYE liability. This penalty increases by 1% for every month the return remains outstanding, up to a maximum of 10%.
- ETI employers with unused ETI will forfeit the ETI for non-submission or where the employer has a non-compliant status.
- Employers who wilfully or negligently fail to submit EMP201 or EMP501 returns will be guilty of an offence. Upon conviction, they will be liable for a fine or imprisonment for up to two years.
What Constitutes a Criminal Offence?
Employers will face a fine or imprisonment for up to two years if they:
- Fail to deduct employees’ tax (PAYE) from remuneration or fail to pay the deducted tax to SARS within the prescribed period;
- Do not deliver IRP5 or IT3(a) certificates to employees or former employees within the prescribed deadlines; or
- Use employees’ deducted tax for purposes other than paying the correct amount to SARS.
Remember to Check Your Submission Status
Employers must check the status of submissions regularly after submission to ensure that their EMP501 was correct and accurate when filed with SARS. The PAYE Dashboard should also be consulted. This step offers employers certainty that they have no outstanding obligations.
More Information
For more information about completing manual certificates, employers can go to the e@syFile™ Employer User Guide or access the Step-by-Step Guide to the Employer Reconciliation Process.
- 13 August 2025 – Updated e@syFile™ Employer Beta release available for trade testing: Updated the start date from 18 August to 20 August 2025 (testing period 20 August to 5 September 2025)
SARS will once again give you an opportunity to test the updated e@syFile™ Employer build before the formal release in mid-September 2025 for the Employer Interim Reconciliation.
The updated e@syFile™ Employer BETA version with enhanced features for download will be released to you on Monday, 18 August 2025, so that you can start testing immediately.
During the testing period from 20 August 2025 to 5 September 2025, all online functionalities will be disabled to prevent the incorrect submission of test data into the production environment. This means the application will default to offline mode. Certain menu options will also be disabled as a precautionary measure.
The Business Requirements Specification SARS_PAYE_BRS – PAYE Employer Reconciliation V24.0.2 is for the Employer Interim Reconciliation submission period 202508.
The BETA version of e@syFile™ encompasses the following:
- New source code for antedated salary or pension extending over previous years of assessment
- New source codes to be able to report amounts recouped in the current year of assessment in terms of s11(nA), s11(nB) and Fourth Schedule paragraph 2(4)(g) in respect of remuneration amounts paid to employees
- Minor amendments to source code validations
A link that will give you access to test the software will be provided soon.
Please note that this link is confidential and only available to selected employers. In order to maintain its confidential status, please exercise caution and do not share it with others.
SARS will analyse the feedback from the external testers during the test cycle.
Please nominate a contact person with his or her contact details to act as a liaison with SARS.
Please send your consolidated feedback to the SARS support team at [email protected] on a daily basis. The team will log it with the relevant SARS development team members to update the software. The feedback will be used to determine the frequency at which updated versions of the test software will be released, where necessary.
- 28 July 2025 – e@syFile™ Replatform Release Notes
The e@syFile™ Employer version 8.0.0_265 release notes specify the following changes:
- Correction made for users experiencing the ‘Server Error’ when searching for employees.
- Enhancement made for users submitting more than 1000 certificates who experienced a ‘packets’ error message.
- Correction made for users when uploading a Disc submission to SM that includes ETI data.
- Correction made to banking details being updated after importing multiple payroll files.
See more detail in the release notes.
- 30 June 2025 – e@syFile™ Replatform Release Notes
The e@syFile™ Employer version 8.0.0_264 release notes specify the following changes:
- Enhancement made to assist users experiencing the ‘The submission should contain at least one certificate’ message on submission.
- Enhancement made to assist users experiencing the ‘Submission sent. Failed to Process’ message on submission.
- Enhancement made to assist users experiencing the ‘Reference number in soap message does not match content reference number’ message after submission.
- Correction made to previous bi-annual periods being open after start of following financial year. Periods will now be indicated as Closed and locked from submission/resubmission.
- Enhancement made to tax directives prior to 2022 to align with SARS PAYE BRS.
- Enhancement made to assist users experiencing the ‘Oops, there was an error’ message on submission.
- Enhancement made to Schema Validation Errors – Upper Case issue to align with SARS PAYE BRS.
See more detail in the release notes.
- 29 May 2025 – SARS enabled access to previous e@syFile™ version
SARS has observed that some employers have not yet completed their PAYE reconciliation using the updated version of e@syFile™. SARS has temporarily re-enabled access to the previous version of the system. Employers that need to download the previous version (7.4.5) can use this download link. This measure is intended to support employers who have not yet transitioned to the new version, enabling them to meet the submission deadline of 31 May 2025.
Employers are encouraged to finalise their submissions as soon as possible to ensure compliance.
- 19 May 2025 – Updated e@syFile™ Employer version
This update requires a full uninstall and reinstall from the eFiling website.
The following changes were made in version 8.0.0_259:
- Enhancement made for payroll import files to align with SARS PAYE BRS. Certain certificates (IRP5/IT3(a) are not being successfully imported into the e@syFile TC application, and this has been corrected.
- Enhancement made for manual capture of source code 3926 to align with SARS PAYE BRS.
- Enhancement made to e@syFile Installation Screen Messaging
See more detail in the release notes.
