16 September 2022 – This year, the Employer Interim Reconciliation Declaration (EMP501) submission period opens on 19 September 2022 and closes on 31 October 2022. Employers are required to reconcile their Monthly Employer Declarations (EMP201) for the first six months of a Reconciliation Year (1 March 2022 to 31 August 2022). These reconciliations are based on the Monthly Employer Declarations (EMP201) submitted, with the tax values of the interim IRP5/IT3(a)s certificates generated, accurate payroll information, employees’ tax (PAYE) payments made, thereafter an Employer’s Reconciliation Declaration (EMP501) is submitted. Click here for more information on the employer interim reconciliation submission.
The following enhancements have been implemented for the interim PAYE Filing Season:
- New fields are added on the IRP5/IT3(a) certificates;
- Amendments to validation rules for certain fields on the IRP5/IT3(a) certificates;
- Enhancement to EMP201 and EMP501 request processes;
- Employment Tax Validation on EMP501 Reconciliation;
- Backdating of PAYE liability date;
- Enhancements to Employer de-registration process.
The following Guides were updated:
- PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2023 – External Guide
- PAYE-AE-06-G07 – Guide for Validation Rules Applicable to Reconciliation Declarations 2023 – External Guide
- PAYE-AE-06-G08 – Guide for Completion and Submission of Employees Tax Certificates 2023 – External Guide
- PAYE-GEN-01-G05 – Guide for Employers in respect of Employment Tax Incentive – External Guide
- GEN-REG-01-G04 – How to Complete Registration Amendments and Verification Form (RAV01) – External Guide
- EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide
