The South African Revenue Service (SARS) has issued a reminder to employers that the 2025 Employer Interim Reconciliation (EMP501) period runs from 22 September to 31 October 2025. During this time, all employers must reconcile their PAYE, UIF, and SDL declarations for the first half of the tax year (1 March to 31 August 2025).
Submissions can be made via SARS eFiling (for employers with 50 or fewer employees) or the e@syFile™ Employer system (mandatory for employers with 50 or more employees). Employers with only a handful of IRP5/IT3(a) certificates may also visit a SARS branch by appointment.
This year’s filing comes with key changes, including:
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The new e@syFile Thin Client system replacing the older Flex version.
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Updates to the Business Requirements Specification (BRS), which introduce new source codes and validation rules.
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A warning that from February 2026, valid employee income tax numbers will be compulsory for all submissions.
SARS has stressed the importance of accuracy and timely filing. Late or incorrect submissions can attract penalties of up to 10% of annual PAYE liability, as well as interest charges. Employers who fail to deduct or pay over PAYE may face fines or imprisonment of up to two years.
SARS urged employers to start preparing now, update payroll systems, and make use of its online resources to avoid last-minute issues.
Read the: SARS – Formal Press Release
