01/09/2026
โ ๏ธ ๐๐บ๐ฝ๐น๐ผ๐๐ฒ๐ฟ๐: ๐ฌ๐ผ๐๐ฟ ๐๐ ๐ฃ๐ฑ๐ฌ๐ญ ๐ฅ๐ฒ๐ฐ๐ผ๐ป๐ฐ๐ถ๐น๐ถ๐ฎ๐๐ถ๐ผ๐ป ๐๐ฒ๐ฎ๐ฑ๐น๐ถ๐ป๐ฒ ๐๐ ๐๐ผ๐บ๐ถ๐ป๐ด
If you employ staff, now is the time to start preparing for SARS' 2026 Employer Interim Reconciliation.
๐๐ฟ๐ผ๐บ ๐ฎ๐ญ ๐ฆ๐ฒ๐ฝ๐๐ฒ๐บ๐ฏ๐ฒ๐ฟ ๐๐ผ ๐ฏ๐ญ ๐ข๐ฐ๐๐ผ๐ฏ๐ฒ๐ฟ ๐ฎ๐ฌ๐ฎ๐ฒ, ๐ฒ๐บ๐ฝ๐น๐ผ๐๐ฒ๐ฟ๐ ๐บ๐๐๐ ๐ฟ๐ฒ๐ฐ๐ผ๐ป๐ฐ๐ถ๐น๐ฒ ๐๐ต๐ฒ๐ถ๐ฟ ๐ฃ๐๐ฌ๐, ๐จ๐๐ ๐ฎ๐ป๐ฑ ๐ฆ๐๐ ๐ฑ๐ฒ๐ฐ๐น๐ฎ๐ฟ๐ฎ๐๐ถ๐ผ๐ป๐ for the first six months of the reconciliation year โ 1 March to 31 August 2026.
In simple terms, your EMP501 must match your payroll records and previously submitted EMP201 returns. You also need to make sure employee information, tax numbers and IRP5/IT3(a) certificates are accurate.
One important point: valid employee Income Tax numbers are mandatory. Missing or invalid tax numbers could delay processing or result in your EMP501 being rejected.
Employers can submit through:
โ e@syFileโข Employer
โ SARS eFiling, subject to the applicable certificate limit
SARS will also release an updated version of e@syFileโข Employer ahead of the submission period, so employers and payroll administrators should ensure they are using the latest version.
๐ช๐ต๐ ๐๐ต๐ผ๐๐น๐ฑ ๐๐ผ๐ ๐๐ฎ๐ธ๐ฒ ๐๐ต๐ถ๐ ๐๐ฒ๐ฟ๐ถ๐ผ๐๐๐น๐?
Late submission can result in penalties starting at 1% of annual PAYE, increasing by 1% for each month the return remains outstanding, up to 10%. Non-compliance can also have further consequences, including the potential forfeiture of unused ETI.
At Tax A Sured, we can assist employers with payroll tax compliance, EMP501 reconciliations, employee tax information and SARS submissions.
Don't wait until the deadline. Start preparing now and avoid unnecessary penalties and last-minute stress.
Contact Tax A Sured today.
๐ฒ+27 66 570 2434 | ๐ง[email protected]
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