What’s New?
- 14 September 2022 – Employer Interim Reconciliation submission is from 19 September to 31 October 2022
This year, the Employer Interim Reconciliation Declaration (EMP501) submission period opens on 19 September 2022 and closes on 31 October 2022. Employers are required to reconcile their Monthly Employer Declarations (EMP201) for the first six months of a Reconciliation Year (1 March 2022 to 31 August 2022). These reconciliations are based on the Monthly Employer Declarations (EMP201) submitted, with the tax values of the interim IRP5/IT3(a)s certificates generated, accurate payroll information, employees’ tax (PAYE) payments made, thereafter an Employer’s Reconciliation Declaration (EMP501) is submitted. Click here for more information on the employer interim reconciliation submission.
12 September 2022 – Employer Interim Reconciliation Filing Season Please be advised that in preparation for the opening of the Employer Interim Reconciliation Filing Season on 19 September 2022, the prepopulated liabilities reflected on the Reconciliation Declaration (EMP501) during the period 14 to 16 September 2022 may not be complete.
- This will only affect employers for whom a Revised Declaration (EMP201) was processed from 14 to 16 September 2022, for a month during the relevant EMP501 reconciliation period.
- Affected employers are advised to submit such a Reconciliation Declaration (EMP501) from Monday, 19 September 2022.
- 1 June 2022 – PAYE Annual Reconciliation 2022 Is now closed
The Annual Reconciliation Declaration (EMP501) submission period closed on 31 May. Employers who have not yet submitted their annual reconciliation declarations can still submit their EMP501 declarations. Please take note that administrative penalties will be charged. Click here for more information on Administrative penalties. 28 April 2022 – PAYE Employer Reconciliation BRS V21.1
The BRS V21.1 has been updated with a new source code for Long Service Cash Awards and amended validation rules for source codes 3231, 3232, 3234, 7004 and the descriptions for source codes 3601, 3605, 3835, 4587, 7002.
For the latest [email protected] release notes, see our [email protected] webpage.
See below for more on the PAYE timelines and the latest BRS.
Business Requirement Specifications (BRS) and timelines
Business Requirement Specification | Year Applicable | Submission dates* |
|---|---|---|
| BRS – PAYE Employer Reconciliation for 2022-2023 | 2023 Annual Employer Reconciliation (1 March 2022 – 28 February 2023) | Interim: 19 Sep – 31 Oct 2022 |
| 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.
The responsibility of the employer in respect of a deceased employee
What obligation rests on the employer?
Paragraph 13(2)(b) of the Fourth Schedule to the Income Tax Act provides that an employer, who ceased to be an employer in relation to an employee, for example when an employee dies, is required to deliver an employees’ tax certificate within 14 days of the date on which employment ceased to the former employee (or to such deceased employee’s representative).
The employer must therefore deliver an employees’ tax certificate within 14 days after the employee passed away. The employer is required to provide the employees’ tax certificate to the executor acting as the representative taxpayer of the deceased employee.
The provisions of paragraph 14(5) of the Fourth Schedule that states the employees’ tax certificate shall not be delivered until the EMP501 reconciliation was submitted to SARS is not applicable to the circumstances envisaged under paragraph 13(2)(b). An employer must therefore, in the case of an employee’s death, provide the employees’ tax certificate even if the reconciliation is not yet submitted.
What obligation rests on the executor?
The executor, as the representative taxpayer, is responsible to finalise the financial and tax affairs of the deceased employee efficiently and without any unnecessary delays. The executor should therefore ensure that the necessary documentation, like the employees’ tax certificate is obtained from the deceased’s employer.
Note: The provisions of paragraph 13(2)(b) also apply in the case of an employee who retired or resigned. The employer must ensure that the employees’ tax certificate is provided to the employee within 14 days after resignation or retirement. If the employer fails to provide the employees’ tax certificates, the employee must request it from the employer.
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
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
PAYE-GEN-01-G17 – Guide for Employers iro Employees Tax for 2023 – 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...
Read MoreFAQ: Is it possible to increase your ETI liability or utilised amounts from what was initially declared?
No, you are not allowed to increase your ETI liability...
Read MoreFAQ: What to do if the EMP501 reconciliation was submitted for the incorrect period?
Employers will receive the below pop-up message when an incorrect...
Read MoreFAQ: Will the system allow a person to claim backdated ETI in recons prior to 1 March 2017?
From 1 March 2017 the employer cannot claim backdated claims...
Read MoreFAQ: My EMP201 return is overdue, how can I claim ETI for the period?
When an original EMP201 is requested and the due date...
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