March 2026
EMP501 Submission Deadline Approaching: Employer Filing Season Starts 1 April and Ends 31 May 2026
Mandatory Requirement: Valid Income Tax Reference Numbers
- EMP501 Submission Requirements
Additional Support for Employers in 2026
Importance of Accurate and Timely Filing
EMP501 Submission Deadline Approaching: Employer Filing Season Starts 1 April and Ends 31 May 2026
The 2026 Employer Filing Season is now officially open. SARS urges all employers to submit their Annual Reconciliation (EMP501) as early as possible. The submission period runs from 1 April to 31 May 2026.
Employers are legally required to submit their reconciliation declarations using the approved SARS channels. Submitting correct reconciliations on time lets you stay compliant and leads to efficient payroll and tax processes for both employers and employees.
For more information, go to: Pay As You Earn
Mandatory Requirement: Valid Income Tax Reference Numbers
Employers cannot submit PAYE reconciliations unless valid Income Tax Reference Numbers are provided. To comply with this requirement, employers must:
- Include Income Tax Reference Numbers on IRP5 certificates for all employees who must register for tax in terms of section 67 of the Income Tax Act.
- Verify and register employee details, where required, before submission.
For more information, view: Step-by-Step Guide to the Employer Reconciliation Process
EMP501 Submission Requirements
For successful and accurate filing, employers must:
- Submit the EMP501 with accurate EMP201 values (PAYE, SDL, UIF, ETI, payments) including accurate tax certificates (IRP5/IT3[a]).
- Exclude penalties and interest from the payment values.
Submission channels:
- SARS eFiling: Employers with 50 employees or fewer.
- e@syFile™ Employer: Suitable for organisations of any size, regardless of the number of employees.
Post-submission validation: Check that the EMP501 is filed correctly and rectify any rejected submissions to avoid penalties.
After submission, view the PAYE Dashboard to check that the submitted account values are as expected. Keep employee records for at least five years after tax returns are submitted.
For more information, view: e@syFile™ Employer User Guide
Additional Support for Employers in 2026
For better compliance and submission quality, SARS has introduced technical clinics and digital support for the 2026 season.
- Technical Clinics: These clinics will provide practical, hands-on assistance to help employers and third-party data providers avoid common errors before submitting reconciliations. SARS will guide participants to improve data integrity and minimise the need for subsequent corrections.
- Live Q&A Sessions: SARS will host live Q&A sessions on social media throughout the Employer Filing Season, enabling employers to receive timely answers and clarification.
Further details regarding technical clinics and live Q&A sessions on SARS social media will be communicated through official SARS channels.
Importance of Accurate and Timely Filing
- Accurate employer reconciliation allows SARS to auto-assess taxpayers and pre-populate Income Tax Returns (ITR12).
- Timely distribution of IRP5 and IT3(a) certificates is essential for employees to file their ITR12 during tax season.
- Incomplete or late EMP501 submissions will result in a 1% penalty on the year’s PAYE liability, which increases monthly up to a maximum of 10%.
Employers who do not comply may face legal consequences in situations such as:
- Not submitting EMP201 or EMP501 returns by the deadline.
- Not issuing IRP5 or IT3(a) certificates within the required timeframes.
- Failing to deduct or pay PAYE, SDL, or UIF.
- Failing to remit deducted PAYE, SDL, or UIF payments to SARS.
SARS appreciates employers who submit accurate and timely reconciliations. Employers are encouraged to continue filing EMP501 reconciliations and distributing IRP5 and IT3(a) certificates by the 31 May 2026 deadline. Your compliance helps maintain the integrity of the tax system and supports the country’s development.
Thank you for your dedication and contribution.
#YourTaxMatters
If you need more help, consult the e@syFile™ Employer User Guide or Step-by-Step Guide to the Employer Reconciliation Process on the Businesses & Employers page at www.sars.gov.za.
