16 September 2024 – The Employer Interim reconciliation opens 16 September 2024 to 31 October 2024 for the 2025 Employer Filing Season.
The following enhancements have been implemented for the interim PAYE Filing Season:
- A new source code has been added to the IRP5/IT3(a) certificate:
- Source code 3926 was added relating to the savings withdrawal benefit. Specifically, a withdrawal from a Retirement Fund’s Savings Component/Pot.
- Two source codes have been removed on the IRP5/IT3(a) certificate:
- Source code 2039 was removed (“Employer Contact Person Fax Number”)
- Source code 3137 was removed (“Employee Fax Number”)
- Enhancements have been made to the financial fields on the IRP5 certificate: A warning message will be displayed if all digits of a financial field are the same e.g. 4444.00
- Updates to the employer statement of account:
- The employer statement of account has been enhanced to display the status of payroll taxes.
- The statement will now include Employment Tax Incentive (ETI) account balance.
- Enhancements to the EMP501 Reconciliation process:
- Directive validation module has been enhanced to allow for validation of multiple source codes for one directive number.
- The employer will be prevented from requesting EMP501 reconciliation prior to the Interim Filing season start date, e.g. the employer requests an interim EMP501 reconciliation on 20 August 2024 before the start date, which is 16 September 2024. The request will be rejected.
- The employer will also be prevented from submitting the saved interim EMP501 reconciliation on eFiling if the final EMP501 reconciliation has been submitted already.
- Notification will be issued where an IT3(a) certificate with Income Tax reference number is submitted, and PAYE should have been deducted.
- Enhancements to employer deregistration process:
- Where amendments were made to the EMP501 reconciliation which is in the Excessive Liability Change (ELC) process, deregistration of payroll taxes will not automatically be re-instated.
- The coding date of de-registration will always be set to a date later than the processed date of the last return. This date will not be considered if the Revised Declaration is submitted
- Enhancements to ETI account: ETI refund and forfeit process has been enhanced.
See the PAYE webpage for more information.
The e@syFile™ Employer application has been upgraded and the new e@syFile offers improved performance and includes the following features:
- Easier navigation and data capture experience has been prioritised with a new look-and-feel and arrangement functions and workflows.
- Full installations with every software update.
- Quick links to related functionality has been introduced to remove the need to continuously navigate through multiple menu items
- Enhanced user maintenance functionality to add and remove users and restrict functionality
Employers can update the old e@syFile™ while still installing the new version, rather than uninstalling the old version. Both the old and new versions can operate on the same PC. For the bi-annual submission, either the old or the new version of e@syFile™ Employer can be used to submit the reconciliation. However, for the annual filing season, only submissions via the new version of e@syFile™ Employer will be accepted.
For more information, see the Frequently Asked Questions on the e@syFile webpage.
The following guides were updated:
- IT-easyFile-G01 – Third Party Appointment AA88 e@syFile™TC Employer Guide – External Guide
- PAYE-easyFileG01 – e@syfile™TC Employer Guide – External Guide
- EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide
- PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2025 – External Guide
- PAYE-AE-06-G07 – Guide for Validation Rules Applicable to Reconciliation Declarations 2025 – External Guide
- PAYE-AE-06-G08 – Guide for Completion and Submission of Employees Tax Certificates 2025 – External Guide
- PAYE-GEN-01-G19 – Guide for Employers iro Employees Tax for 2025 – External Guide
- GEN-VDP-02-G01 – Voluntary Disclosure Programme – External Guide