21 September 2026 – The Employer Interim Reconciliation submission period opens on 21 September 2026 and closes on 31 October 2026. During this period, employers must reconcile their declarations for the period 1 March 2026 to 31 August 2026 and submit their EMP501 declarations through eFiling or e@syFile™ Employer.
Employers are encouraged to prepare early by:
- Ensuring payroll and employee information is accurate and up to date.
- Confirming that all employees have valid Income Tax reference numbers.
- Downloading and using the latest e@syFile™ Employer version once it is released.
- Reviewing the latest PAYE Employer Reconciliation Business Requirements Specification (BRS).
Submitting accurate declarations on time lets employers avoid penalties, interest, and unnecessary administrative work. After submitting an EMP501 declaration, employers should also check their submission status and PAYE Dashboard to confirm that the reconciliation was successfully processed.
Don’t just submit. Confirm. Activate the Power of DONE.
The following enhancements have been implemented for the interim PAYE Filing Season:
- New source codes have been added;
- Changes to field types and validations;
- Enhancements to EMP201 Return;
- Enhancements to EMP501 Reconciliation;
- Revised declaration function;
- New rules for e@syFile software;
- Enhancements to SARS letters and forms.
New source codes have been added:
- 3061 – Additional Id Number;
- 3067 – Expired Asylum Seeker Permit Number;
- 3071 – Expired passport number;
- 3076 – Expired passport country of issue;
- 3081 – Country of Birth.
Changes to field types and validations:
- Source codes 3622/3672 – Long Service Cash Award;
- Source code 3696 – Gross non-taxable income;
- Source code 3699 – Gross employment income (taxable);
- Source code 3835/3885 – Long Service Award;
- Source code 3922 – Compensation in respect of death during employment;
- Source code 4118 – The sum of the ETI amounts calculated;
- Source code 4150 – Reason code for IT3(a) certificate;
- Source code 4588 – The total amount repaid by the employee in the tax year for a s11(nA) recoupment.
Enhancements to EMP201 Return
- Systematically initiate a pre-population when the user tries to submit a saved EMP201 return after 30 days to update the return with the latest information.
Enhancements to EMP501 Reconciliation
- A reconciliation received acknowledgement will be sent to the submitting channel.
- eFiling and e@syFile will update the status of the reconciliation to indicate to the user that the reconciliation has been received and is being processed.
- TAXEDIT reconciliations: ATP will send the reconciliation to the Risk Engine indicating that it is for information purposes only.
- Employment Taxes Validation (ETV) can now check the tax directive status.
- The employer will be requested to complete a satisfaction survey after submitting an EMP501 reconciliation.
Revised Declaration Function
- All text boxes on the “Additional info” tab will be enhanced to be spellchecked.
- A revised declaration for Employment Tax Incentive (ETI) will be sent for an internal review.
New rules for e@syFile software
- The rules for the e@syFile password will be aligned with the rules for eFiling.
- The requirement for re-authentication will be revised.
Enhancements to SARS letters and forms
- All letters and forms will be enhanced to align with the new PDF generated service.
e@syFile Release Notes:
- See the updated Release Notes here.
- The update from version 8.0.1 to 8.0.2 requires a full uninstall and reinstall from the eFiling website.
- New button added to the PAYE Dashboard that links to the e@syFile Technical FAQ’s.
- New ITReg indicator added to Employee Admin for additional information to be captured.
- New button added on the Reconciliation page that allows users to log a ‘Pending Submission’ query
- Directly from the application.
- New option added to the Reconciliation Status Dashboard Action tab to allow users to generate an EMP601.
- New tab System Info added to Utilities menu.
For more information, see the e@syFile FAQs.
The updated guides are:
- PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2027 – External Guide
- PAYE-AE-06-G07 – Guide for Validation Rules Applicable to Reconciliation Declarations 2027 – External Guide
- PAYE-AE-06-G08 – Guide for Completion and Submission of Employees Tax Certificates 2027 – External Guide
- EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide
- PAYE-easyFileG01 – e@syfile™TC Employer Guide – External Guide
- PAYE-GEN-01-GO3-A02 – Subsistence Allowance Foreign Travel – External Annexure
