What’s New?
- 16 May 2024 – PAYE Employer Reconciliation BRS for the 2026 tax year
This is the updated version, BRS v24 0 1. Please see the revision history stating the changes in the BRS document. 26 March 2024 – PAYE Employer Reconciliation BRS for the 2026 tax year
The PAYE Employer Reconciliation BRS v24 0 0 has been published. The following changes are applicable from 1 March 2025:
- New source codes: 3623/3723, 4042, 4588, 4589
- Amended description: 3020, 3907
- Amended validations: 3230, 3232
What is Reconciliation?
It involves an employer submitting an accurate Employer Reconciliation Declaration (EMP501), Employee Tax Certificates [IRP5/IT3(a)s] to be issued and if applicable, a Tax Certificate Cancellation Declaration (EMP601).
The three elements that must reconcile in order for your submission to be successful are the:
- Monthly Employer Declarations (EMP201s) submitted [Pay-As-You-Earn (PAYE) and/or Skills Development Levy (SDL), Unemployment Insurance Contributions (UIC) amounts due and Employment Tax Incentive (ETI), if applicable]
- Payments made (excluding penalty and interest payments)
- IRP5/IT3(a)s generated – PAYE, SDL and UIC values.
Who is it for?
Employers need to submit their reconciliation by the date published in the Government Gazette.
When and how should submissions be made?
- Interim period – which is for the six month period 1 March to 31 August
- Annual period – which if for the full year 1 March to 28/29 February.
The Business Requirement Specification (BRS) defines the data submission requirements for the tax certificates [IRP5/IT3(a)s], and the reconciliation for PAYE, SDL, UIC and/or ETI, if applicable.
Business Requirement Specifications (BRS) and timelines
See the table on the PAYE landing webpage for the BRS, Year Applicable and the Submission dates.
* 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.
Completing your reconciliation online is the quickest, easiest and most convenient option. You can use either:
- e@syFile™ Employer or
- If you have 50 IRP5/IT3(a)s or less, use eFiling.
Top Tip: Should your submission not balance across the three elements [EMP201, payments submitted and IRP5/IT3(a)s)], we will alert you by letter.
Don’t forget the following important details:
- Capture all additional manual IRP5/IT3(a)s, and e@syFile™ Employer will use the information, from all the tax certificates, to automatically calculate the certificate totals for your EMP501.
- Enter your monthly liabilities, payments and Employment Tax Incentive (ETI) information, if applicable, and e@syFile™ Employer will calculate the rest!
- Monthly Employer Declaration (EMP201)
- Employer Reconciliation Declaration (EMP501)
- IRP5/IT3(a)s
- Tax Certificate Cancellation Declaration (EMP601)
- Reconciliation Declaration Adjustment (EMP701).
Top Tip: An exception is made for employers with a maximum of five IRP5/IT3(a)s. The employer can still go into a SARS branch where an agent will help them capture these IRP5/IT3(a)s and the EMP501. Remember to make an appointment first before going into a branch.
These electronic channels are free, convenient and available 24/7.
- The EMP501 must reconcile to your EMP201s, which should have been submitted during the period (giving you a chance to correct this, where needed).
- The EMP201s must reconcile to payments made for the period.
- The EMP201 payments must reconcile to your IRP5/IT3(a)s generated.
Top Tip: Experiencing problems due to duplicate or incomplete EMP501 submissions made on e@syFile™ Employer, read more here.
6. Send your reconciliation before the deadline to avoid penalties and interest being charged.
Related Documents
EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide
PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2025 – External Guide
PAYE-easyFile-G001 – easyFile Employer User Guide – External Guide
PAYE-GEN-01-G10 – Guide for Employers iro Employees Tax for 2016 – 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
PAYE-GEN-01-G18 – Guide for Employers iro Employees Tax for 2024 – External Guide
PAYE-GEN-01-G19 – Guide for Employers iro Employees Tax for 2025 – External Guide
PAYE-GEN-01-G20 – Guide for Employers iro Employees Tax for 2026 – External Guide
Frequently Asked Questions
FAQ: While downloading the latest version of the easyFile™ Employer, my anti-virus identified a virus and deleted any e@syFile™ Employer files already installed. Is there a virus on e@syFile™ Employer?
No, easyFile™ Employer is not infected by a virus. Make...
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