SEPTEMBER 2026 – SOUTH AFRICA
SARS EMPLOYER INTERIM RECONCILIATON PERIOD
It is important that employers note the following:
Employer interim reconciliation for the period 1 March 2026 to 31 August 2026
The South African Revenue Service (SARS) has announced that the Employer Interim Reconciliation submission period will run from 21 September to 31 October 2026, covering payroll records from 1 March to 31 August 2026.
Employers must submit an accurate EMP501 reconciliation that includes PAYE, UIF and SDL declarations and payments, as well as employee information and interim IRP5/IT3(a) certificates. Submissions can be made through e@syFile™ Employer or, for employers with no more than 50 certificates, SARS eFiling.
Key updates include a new e@syFile™ Employer version expected in mid-September and implementation of the PAYE Business Requirements Specification (BRS) version 25.3.0, published in May 2026. The BRS introduces a new ITREG (Individual Income Tax Registration) source code and minor changes to source code validations and descriptions. Valid employee income tax numbers remain mandatory.
Employers should:
- Install the latest e@syFile™ release once available.
- Review the updated payroll specifications and validations.
- Verify employee tax numbers and payroll data.
- Submit and confirm successful processing by 31 October 2026.
Late filing may attract escalating penalties of up to 10% of annual PAYE liability, forfeiture of unused Employment Tax Incentive (ETI) amounts, and potentially criminal sanctions for serious non-compliance.
For more details, follow the link.
