19 September 2025 – The following enhancements have been implemented for Employer Interim Declarations (EMP501) from 22 September 2025 to 31 October 2025:
- New source codes have been added to the IRP5/IT3(a) certificate;
- Changes to field types and validations;
- Enhancements to EMP501 Reconciliation process;
- Re-introduction of Pro-forma EMP501 Reconciliation;
- Updates to Employment Tax Incentive (ETI) account;
- Enhancements to e@syFile software;
- Validation of ITREG eFiling registration;
- Changes to SARS Letters and Forms.
For more information see the updated guides:
- PAYE-AE-06-G06 – Guide for Codes Applicable applicable to Employees Tax Certificate 2026 – External Guide
- PAYE-AE-06-G07 – Guide for Validation Rules Applicable to Reconciliation Declarations 2026 – External Guide
- PAYE-GEN-01-G05 – Guide for Employers in respect of Employment Tax Incentive – External Guide
- EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide
- PAYE-AE-06-G08 – Guide for Completion and Submission of Employees Tax Certificates 2026 – External Guide
- GEN-PEN-05-G02 – Guide to submit a dispute via eFiling – External Guide
