6 July 2021 – As from July 2021 SARS will start to impose administrative penalties for PAYE where the employer has failed to submit the annual Employer Reconciliation Declaration Form (EMP501). PAYE administrative penalties will be implemented in 1% increments over a period of 10 months from June 2021 in respect of the reconciliation ending 28/29 February 2021 and for subsequent years. The imposition, adjustment or cancellation of the PAYE administrative penalty will be communicated to the employer through the Notice of Penalty Assessment (EMP301) and the statement of account (EMPSA) via the following channel:
- eFiling and / or e@syFile communication centre.
See the guide for How to submit a Dispute via eFiling here.