27 March 2026 – The Employer Annual Declaration season runs from 1 April to 31 May 2026. During this time, employers are legally required to submit their EMP501 reconciliation with accurate and up-to-date payroll and tax information for their employees, including valid Income Tax Reference Numbers where applicable.
This information plays a key role in employee tax assessments, including Auto Assessments and pre-populated Income Tax Returns (ITR12). Submitting incorrect or incomplete details — or missing the deadline — can result in:
- delays,
- additional rework,
- employer penalties, and
- unexpected tax outcomes for employees.
Extra Support for Employers in 2026
To make compliance easier and help improve submission quality, SARS is rolling out technical clinics in 2026. These clinics offer practical, hands-on guidance to help employers and third-party data providers:
- avoid common errors before submitting the reconciliation,
- improve data quality, and
- reduce the need for rework.
SARS will also be hosting live Q&A sessions on social media during the Employer Filing Season. These sessions give employers a chance to ask questions and get clarity in real time.
More information on dates, topics, and how to take part will be shared soon. Employers are encouraged to stay up to date by following official SARS communication channels.
For more detail, visit the Pay-As-You-Earn webpage.
