The Employer Interim Reconciliation period runs from 22 September to 31 October 2025. Employers must reconcile and submit their declarations for 1 March 2025 to 31 August 2025 via eFiling or e@syFile™ Employer (eFiling is available for employers with 50 employees or fewer).

The EMP501 Must Include:

• PAYE, UIF, and SDL and ETI (if available) amounts from EMP201 submitted.
• Payments made in the relevant period, not including penalties or interest.
• Accurate payroll information and IRP5/IT3(a) certificates for the designated dates.

What’s New for 2025?

• Employers must use the e@syFile Thin Client, with old data viewable on Flex (no new submissions allowed). A step-by-step guide is available on the SARS website.
• The Business Requirements Specification has been revised to version 24.0.2, incorporating new source codes and regulatory changes. Employers and payroll teams are advised to review these updates carefully.

Note: Employers should ensure all employees have valid income-tax numbers before submitting reconciliations. Missing tax numbers can result in rejected submissions.

How Do Employers Get a Tax Reference Number?

• Use the ITREG/BundleReg process on eFiling or e@syFile™, the Tax Reference Number Enquiry Service on eFiling, or visit a SARS Service Centre (with an appointment) to register or request employees’ numbers.
• Use Tax Reference Number (TRN) Enquiry Services on eFiling.
• Individuals can register or retrieve their own tax numbers on the SARS website under the “Individuals” section.

File Correctly and on Time!

• Timely and accurate submissions prevent penalties and interest.
• Employers must submit an accurate EMP501 using e@syFile™ Employer or SARS eFiling by 31 October 2025to avoid penalties.

Friendly reminder: double-check your EMP501 submission status for any correction, rejections, or action required from the employer by SARS! Accurate and timely filing not only protects your business from penalties and delays, but also leads to a smooth reconciliation. Taking a few extra minutes now to confirm your submission shows that you care about compliance and keeps your payroll process on track. Stay proactive — your commitment makes a difference!