Employer Interim Declarations Will Open on 22 September 2025
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The South African Revenue Service (SARS) has issued a letter to employers announcing that the Employer Interim Reconciliation period will run from 22 September to 31 October 2025. During this window, all employers in both the public and private sectors must reconcile their PAYE, UIF, and SDL declarations for the first six months of the tax year (1 March 2025 – 31 August 2025). Submissions must be made via eFiling or e@syFile™ Employer.
Key Requirements Before You Start
Employers must ensure that their EMP501 submission includes:
PAYE, UIF, and SDL values (prepopulated from EMP201 returns).
Any corrections where prepopulated values differ from IRP5/IT3(a) certificates.
Payments made during the period (excluding penalties and interest).
Accurate payroll information and tax certificates for the period.
⏰Remember the deadline: Submissions close 31 October 2025.
Important Updates for 2025
New e@syFile Thin Client: This is now the main submission channel. The “Flex” version has been phased out and may only be used for historic enquiries. Employers should transfer any certificate data to the Thin Client.
Updated BRS (v24.0.2): Employers must review the updated Business Requirements Specification, which introduces new source codes and rule changes, to ensure payroll systems are compliant.
Income Tax Numbers Enforcement: From the February 2026 filing season, reconciliations cannot be submitted without valid Income Tax numbers for all employees. Employers are urged to start verifying and registering numbers now to avoid penalties. Individuals can register or retrieve their own tax numbers on the SARS website under the “Individuals” section.
Submission Channels
Employers with 50 or fewer employees: Use eFiling or e@syFile™ Employer.
Employers with 50 or more employees: Must use e@syFile™ Employer.
Employers with five or fewer certificates: May visit a SARS Service Centre (by appointment).
Penalties for Non-Compliance
Failure to file accurately and on time can lead to:
Administrative penalties of 1% of annual PAYE liability per month, up to 10%.
Forfeiture of the Employment Tax Incentive (ETI) for non-compliant employers.
Fines or imprisonment (up to two years) for failing to deduct and pay PAYE, not issuing IRP5/IT3(a) certificates, or misusing deducted tax.
The To Do List for Employers
Ensure payroll systems are updated with the latest BRS requirements.
Verify all employee Income Tax numbers and register any missing ones.
Submit accurate EMP501 declarations before the deadline of 31 October 2025.
Regularly check submission status and the PAYE Dashboard to confirm compliance.
Resources
For more information on manual certificates read the e@syFile™ Employer User Guide or access the Step-by-Step Guide to the Employer Reconciliation Process.
