What’s New?
- 4 October 2021 – [email protected] version 7.1.7 was released.
- 13 September 2021 – [email protected] version 7.1.6 was released. To download [email protected], click here.
- 9 September 2021 – Changes for Interim Reconciliation starting 13 September 2021
- 17 August 2021 – BRS – PAYE Employer Reconciliation v20 0 2 was released
- 10 August 2021 – [email protected] version 7.1.5. was released
- 13 July 2021 – Introduction of penalties for PAYE
The penalty for late filing of a Pay-As-You-Earn (PAYE) reconciliation was introduced for the first time this year. However, we are still in the process of enhancing our Dispute Resolution process so that this penalty can be disputed separately from a PAYE late payment penalty.
In the event that you receive another PAYE penalty for the same tax period, you will not yet be able to do a Request for Remission or lodge an Objection against the added penalty on eFiling when your prior Request for Remission or Dispute has already been finalised.
Our enhancements to the Dispute Resolution process should be ready soon, but in the event that you wish to do a Request for Remission or Dispute in relation to such an added penalty, SARS will as an interim measure accept a written Request for Remission or ADR1/ADR2 forms in relation to the added PAYE penalty.
To make use of the interim process to submit a Request for Remission, Notice of Objection or Notice of Appeal, please follow these steps:
Step 1
Check on eFiling that the penalty amount for which you wish to request remission, object or appeal against is indeed blocked from being submitted. If eFiling blocks you then proceed to Step 2.
Step 2
Type or write a Request for Remission, and make sure that you include the reason for your request as well as the PAYE reconciliation period or transaction numbers of the penalties incurred or the EMP201 periods. Before you do all of this please visit the Request for Remission of Administrative Non-compliance penalty webpage to understand the legislative requirements.
If you already submitted a Request for Remission but you remain aggrieved by the outcome then use the ADR1 form in the case of an objection. If you already objected and the objection was dismissed, and you wish to appeal, then use the ADR2 form. The ADR1 and ADR2 forms can be downloaded here https://www.sars.gov.za/find-a-form/.
Step 3
Submit your Request for Remission, ADR1 or ADR2 to [email protected] or [email protected]. You will receive a case number which must be used in any future correspondence with SARS relating to this matter.
Step 4
Once we have considered the request for remission, objection or appeal, SARS will notify you by way of a letter addressed to your preferred channel of communication.
- 30 June 2021 – [email protected] version 7.1.4 was released
- 28 June 2021 – [email protected] version 7.1.3 was released
- 8 June 2021 – Updated PAYE BRS Employer Reconciliation version 20.0.1
- 7 June 2021 – [email protected] version 7.1.2 was released
- 1 June 2021 – Employers Filing season is now closed. It was open from 1 April to 31 May 2021. You may still submit, but please note that penalties may apply.
- 19 May 2021 – Watch our YouTube video on the consequences of non-compliance for PAYE tax by clicking on the image below:
- 6 May 2021 – Updated PAYE BRS Employer Reconciliation version 20.0
- 6 May 2021 – [email protected] version 7.1.1 was released
- 15 March 2021 – Employer Annual Reconciliation: 1 April 2021 to 31 May 2021
SARS constantly strives to improve its service offering to taxpayers. Changes introduced to SARS’ systems are a vital part of our vision to have a more accurate reconciliation process. Correct information submitted on time to SARS leads to a seamless tax experience for both employees and employers. For more information, please read the letter to our stakeholders.
- 8 March 2021 – Preparation for annual Employers Filing Season
SARS calls on employers to ensure that they are ready to submit their annual reconciliation declarations with the latest and most accurate payroll information about their employees and the tax they have deducted.
The data that must be submitted to SARS from employers should cover the Monthly Employer Declarations submitted, payments made and Tax Certificates (IRP5/IT3) (a)s generated, covering the full tax year from 1 March 2020 to 28 February 2021.
Employers have from 1 April 2021 to 31 May 2021 to submit their data to SARS.
Business Requirement Specifications (BRS) and timelines
Business Requirement Specification | Year Applicable | Submission dates* |
|---|---|---|
| BRS – PAYE Employer Reconciliation for 2021 / 2022 | 2022 Annual Employer Reconciliation (1 March 2021 – 28 February 2022) | Interim: 13 Sep – 31 Oct 2021 |
| BRS – PAYE Employer Reconciliation for 2020 /2021 | 2021 Annual Employer Reconciliation (1 March 2020 – 28 February 2021) | Interim: 14 Sep – 31 Oct 2020 Annual: 1 Apr – 31 May 2021 |
| BRS – PAYE Employer Reconciliation for 2019 / 2020 | 2020 Annual Employer Reconciliation (1 March 2019 – 28 February 2020) | Interim: 23 Sep – 31 Oct 2019 Annual: 15 Apr – 31 May 2020 |
| BRS – PAYE Employer Reconciliation for 2018 / 2019 | 2019 Annual Employer Reconciliation (1 March 2018 – 28 February 2019) | Interim: 17 Sep – 31 Oct 2018 Annual: 1 Apr – 31 May 2019 |
| BRS – PAYE Employer Reconciliation for 2017 / 2018 | 2018 Annual Employer Reconciliation (1 March 2017 – 28 February 2018) | Interim: 15 Sep – 31 Oct 2017 Annual: 1 Apr – 31 May 2018 |
| BRS – PAYE Employer Reconciliation for 2016 /2017 | 2017 Annual Employer Reconciliation (1 March 2016 – 28 February 2017) | Interim: 12 Sep – 31 Oct 2016 Annual: 1 Apr – 31 May 2017 |
* The final submission periods are subject to business requirements / readiness and calendar working day dates. Final confirmation will be communicated at the time of the relevant submission period.
What is PAYE?
An employer who is registered or required to register with SARS for PAYE and/or Skills Development Levy (SDL) purposes, is also required to register with SARS for the payment of Unemployment Insurance Fund (UIF) contributions to SARS. You can register once for all different tax types using the client information system.
Top Tip: The Employment Tax Incentive encourages employers to employ young workers by providing a tax incentive to the employers. Read more.
Who is it for?
How and when should it be paid?
- eFiling
- Electronic payments (EFT)
- Payments at a bank: All payments can be made at any ABSA, Capitec, FNB, Nedbank or Standard Bank branch.
- Manual forms of payments will no longer be accepted by SARS. Cheques posted / delivered to SARS will be returned to the client.
Related Documents
EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide
EMP101e – Application for Registration PAYE SDL UIF – External Form
EMP102e – Application for Separate Registration of Business or Branch – External Form
EMP128 – Confirmation of Partnership – External Form
GEN-ELEC-21-G01 – How to download the new SARS eFiling Browser – External Guide
LAPD-ETI-G01 – Guide to the Employment Tax Incentive
LAPD-Gen-G01 – Taxation in South Africa
LAPD-Gen-G02 – Guide for Tax Rates Duties Levies
LAPD-Gen-G08 – Guide on the Taxation of Professional Sports Clubs and Players
LAPD-IT-G19 – Comprehensive Guide to Dividends Tax
LAPD-IT-G24 – Guide on Mutual Agreement Procedures
LAPD-IT-G25 – Guide to the Exemption from normal tax of income from films
LAPD-VAT-G12 – VAT and PAYE NonExecutive Directors FAQs on BGRs 40 and 41
PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2022 – External Guide
PAYE-BO-SOP01-L03 – Application for Determination of Residential Benefit Value – EMPRB External form
PAYE-GEN-01-G01 – Guide for Employers in respect of Tax Deduction Tables – External Guide
PAYE-GEN-01-G02 – Guide for Employers in respect of Fringe Benefits – External Guide
PAYE-GEN-01-G03 – Guide for Employers in respect of Allowances – External Guide
PAYE-GEN-01-G04 – Guide for Employers iro Employees Tax for 2015 – External Guide
PAYE-GEN-01-G05 – Guide for Employers in respect of Employment Tax Incentive – External Guide
PAYE-GEN-01-G10 – Guide for Employers iro Employees Tax for 2016 – External Guide
PAYE-GEN-01-G11 – Guide for Employers iro Employees Tax for 2018 – External Guide
PAYE-GEN-01-G12 – Guide for Employers iro Employees Tax for 2017 – External Guide
PAYE-GEN-01-G13 – Guide for Employers iro Employees Tax for 2019 – External Guide
PAYE-GEN-01-G14 – Guide for Employers iro Employees Tax for 2020 – External Guide
PAYE-GEN-01-G15 – Guide for Employers iro Employees Tax for 2021 – External Guide
PAYE-GEN-01-G16 – Guide for Employers iro Employees Tax for 2022 – External Guide
SDL-GEN-01-G01 – Guide for Employers in respect of Skills Development Levy – External Guide
UIF-GEN-01-G01 – Guide for Employers in respect of the Unemployment Insurance Fund – External Guide
VDP-EMP-01-G01 – Guide for Treatment of PAYE for VDP Purposes – External Guide
Frequently Asked Questions
FAQ: While downloading the latest version of the easyFile™ Employer, my anti-virus identified a virus and deleted any [email protected]™ Employer files already installed. Is there a virus on [email protected]™ Employer?
No, easyFile™ Employer is not infected by a virus. Make...
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From 1 March 2017 the employer cannot claim backdated claims...
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When an original EMP201 is requested and the due date...
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