Issue 67 - October 2025
Welcome to our latest newsletter, your essential update on developments and deadlines affecting payroll and tax compliance for South African employers. In this edition, we highlight the upcoming Employer Interim Reconciliation submission period, outline requirements for a successful EMP501 submission, and share important enhancements to the e@syFile™ platform. Stay informed so that your organisation remains compliant and takes full advantage of the latest tools and resources available.
- Reminder: Employers’ Interim Reconciliation Declarations Is Part of Filing Season
- Enhancements to e@syFileTM
- SARS Commits to Expedited Tax-Debt Compromise Process
- SARS Email Correspondence Now More Secure
- SARS Online Query System Guide Updated
Reminder: Employers’ Interim Reconciliation Declarations Is Part of Filing Season
The submission period for Employer Interim Reconciliations is from 22 September to 31 October 2025. Employers in both private and public sectors must reconcile their declarations for the first six months of the reconciliation year (1 March 2025 to 31 August 2025) and submit them on eFiling or e@syFile™ Employer. Employers with fewer than 50 employees may use eFiling.
To submit a correct and complete reconciliation, your EMP501 must reflect:
- PAYE, UIF, and SDL values from your previously submitted EMP201 returns, which will prepopulate in the EMP501. Where these values differ from the interim IRP5/IT3(a) certificates generated, employers must amend the prepopulated figures to the correct amounts;
- Payments made during the period (excluding any penalties and interest); and
- Accurate payroll information together with the IRP5/IT3(a) tax certificates for the period 1 March 2025 to 31 August 2025.
For more information click here: Pay As You Earn | South African Revenue Service
Enhancements to e@syFileTM
Some of the enhancements to e@syFile:
- The Statement of Account and the function to retrieve certificate history can now be accessed on e@syFile.
- New source codes have been added to the IRP5/IT3a certificate.
- Tax Incentive Account has been updated.
- Changes have been made to SARS letters and forms.
- Enhancements are available for the utilities on e@syFile.
More information can be found on: PAYE-e@syfile™TC Employer – External Guide and Webinars | South African Revenue Service
SARS Commits to Expedited Tax-Debt Compromise Process
SARS has begun Phase 1 of its expedited tax-debt compromise process, in accordance with Part D of Chapter 14 of the Tax Administration Act. This first phase is limited to tax practitioners and their clients. This initiative supports SARS and Recognised Controlling Bodies’ efforts to recover debt quickly within legal guidelines. The standard debt-compromise process remains available to all taxpayers, and insights from the expedited process will help improve it. Applications are open from 1 October to 31 December 2025.
Key Features of the Initiative
- Expedited compromise process applies only to non-disputed tax debts older than 12 months.
- The process excludes entities subject to specific legal processes (such as liquidations, estates, and business rescue cases); companies that have been deregistered; cases subject to criminal investigation and audit; as well as cases being written off.
- All applicants must provide comprehensive relevant supporting documentation with their submissions. It is important that disclosures are accurate, otherwise SARS may not consider such applications.
- Tax practitioners can guide their clients on the requirements for the debt compromise, including supporting documents required in line with Part D of Chapter 14 of the Tax Administration Act.
- SARS commits to resolve qualifying applications within four weeks, using dedicated teams and enhanced workflow management.
- Non-compliant taxpayers not included in the compromise process will face normal enforcement from SARS, such as court judgments and writs of execution to deter non-compliance.
For more information, go to: What if I owe SARS money
SARS Email Correspondence Now More Secure
SARS has implemented important enhancements to email correspondence that will improve the security and usability of documents sent to taxpayers, taxpayers’ representatives, and tax practitioners. These changes, effective from 3 October 2025, form part of our effort to protect personal information in line with the Protection of Personal Information Act (POPIA) and to improve the clarity of our communication.
The updates apply to key documents in respect of Personal Income Tax such as the Notice of Registration (IT150) and the Statement of Account sent by email. The enhancements enable recipients easily to identify the taxpayer associated with the correspondence, while protecting sensitive information.With these changes, the email body now includes the taxpayer’s initial/s and surname, helping recipients identify the client without needing to open the attachment. The Tax Reference Number that appears in any attached PDF file-name is partially masked to prevent full exposure of personal identifiers. In addition, the Statement of Account PDF is now password-protected, adding another layer of security to our digital communication.
These improvements comply with POPIA and make it easier for tax practitioners and representatives to manage multiple client interactions.
SARS Online Query System Guide Updated
The “What Is My Payment Reference Number” query has been introduced on the SARS Online Query System (SOQS) to allow taxpayers to request their Payment Reference Number through this online platform. The SOQS external guide has been updated accordingly.
Step-by-Step Videos
Keep an eye on our SARS TV Channel for new tutorial videos. For tax practitioners, two videos are available on deregistration of non-compliant tax practitioners, and the unauthorised use of the SARS trademark.
