Reconciliations

What’s New?

• 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

• 16 September 2024 – The Employer Interim reconciliation opens 16 September 2024 to 31 October 2024 for the 2025 Employer Filing Season

  For more information, see the enhancements implemented for the interim PAYE Filing Season on the PAYE webpage.

  27 August 2024 – Updated e@syFile™ Employer Beta Release available for Trade Testing

  SARS will provide you a further opportunity to test the updated e@syFile™ Employer build before the formal release in mid-September 2024 for the Employer Interim Reconciliation.

  The Business Requirements Specification V23.0.0 for the Employer Interim Reconciliation submission period 202408 is available.

  We are in the process of moving to a new platform and for testing until 13 September 2024 both the BETA Flex and Replatform versions will be available for testing.

  The changes pertaining to the Replatform BETA build are as follows:

  • A change in the look and feel i.e. the screen colours and working of the fields that are now more aligned to all the HTML5 forms SARS currently utilise;
  • The use of a split database i.e. the employer copy and pastes the relevant employer information from the “old” platform to the “new” platform to create an employer database for each reconciliation period;
  • Error messages are no longer displayed in a pop–up but displayed on the particular field the administrator is currently typing in.

  The changes pertaining to both the Flex and Replatform BETA builds are as follows:

  • New source code for the saving withdrawal benefit for two-pot system
  • Minor amendments to source code validations

  To download the BETA build:

  1. Kindly send the public address range of your organisation to [email protected] for whitelisting request. It is recommended that you obtain this information from your IT Network Support team given the dynamic nature of IP addresses based on IT security protocols instituted by your organisation hence the request for public address/range of your organisation instead of your IP address.  The IP address will be whitelisted, and confirmation will be issued.

  Note:  where confirmation has been received that this process has been completed, no further request needs to be made.

  2. After whitelisting a link will be shared and the BETA build for the Flex and Replatformed version of e@syFile can be downloaded.
  3. The login details will be shared with the coordinator.

  During the testing period all online functionality will be disabled to prevent the incorrect submission of test data into the production environment. This means the application will default to offline mode. Certain menu options will also be disabled as a precautionary measure.

  SARS will analyse the feedback from the external testers during the test cycle. Please nominate a coordinator to act as liaison and provide the person’s contact details to SARS.

  The coordinator must consolidate their organisation’s feedback to and send it to [email protected]. It is preferred that feedback is sent daily.

   
• 7 March 2024 – PAYE Employer Reconciliation BRS for the 2025 tax year
  

  The changes include:

  • New source code (3926) for the Withdrawal from a Retirement Fund from the Savings Component/Pot
  • Amendment of descriptions and/or validation rules for:
    • Unclaimed benefits (source code 3909)
    • Certificate Number (source code 3010)
    • Directive Number (source code 3230)
    • Directive Income Source Code (source code 3232)
    • Transfer of Unclaimed Benefits (source code 3923)
    • NED Directors / Audit Committee Member Fees (source code 3620/3670)

  The submission dates:

  • Interim: 16 September – 31 October 2024
  • Annual: 1 April – 31 May 2025

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?

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.