Employer Reconciliation Declaration (EMP501)


The Employer Interim Reconciliation submission period will open on 15 September and run to 31 October 2017.

Kindly note that this email is intended for Employers. If you have received this email in another capacity, please forward it to the Employer/s you represent.

During the Interim Reconciliation submission period, employers are required to submit an Employer Reconciliation Declaration (EMP501) and Employee Income Tax Certificates [IRP5/IT3(a)s] for the six month period 1 March to 31 August 2017. The interim IRP5/IT3(a)s for the six month period 1 March to 31 August 2017 must not be issued to an employee unless it is a final certificate (where the employee has left the service of the employer or the employer ceased to be an employer on or before 31 August 2017).

We would like to inform you of changes that have been implemented for this filing period.

New Income Source Codes 3719/3769, 3720/3770 and/or 3721/3771

Certain dividends in respect of restricted equity instruments are considered to be remuneration from which employees’ tax is deductible. When the above-mentioned codes are imported into or captured on e@syFile™ Employer or eFiling, a directive number will be required. You should enter fifteen zeros (0 x 15) as the directive number on the IRP5/IT3(a)s with these income source codes.

Updated version of e@syFile™ Employer

The updated version of e@syFile™ Employer, version 6.8.0, should be used when filing your interim reconciliation and is available for download on It is very important that you back up the current information on your computer prior to installing a new version as the installation may delete your current information.

You can submit your Employer Reconciliation Declaration (EMP501) and Employees Income Tax Certificates [IRP5/IT3(a)s] online via e@syFile™ Employer, or if you have less than 50 employees, via eFiling.

Payroll Tax (PAYE, SDL and UIF) compliance

To avoid penalties being levied make sure that you submit your declaration by no later than 31 October 2017.

Please note:  You need to submit your Monthly Employer Declarations (EMP201) and payments to SARS by the 7th of each month. In instances where the 7th falls on a public holiday, Saturday or Sunday, the due date becomes the last business day prior to the 7th. When making payment, make sure to use the correct Payment Reference Number (PRN) so that your payments are correctly allocated.

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