Every employer registered for PAYE must submit an interim employer reconciliation (EMP501) to SARS twice a year. The interim reconciliation for 1 March to 31 August 2026 is due by 31 October 2026. That date falls on a Saturday, so plan to submit by Friday, 30 October.
What the reconciliation checks
The EMP501 confirms that three sets of figures agree for the six-month period:
- the PAYE, UIF and SDL you declared on your monthly EMP201 returns
- the amounts you actually paid to SARS
- the tax deducted according to your employees’ IRP5/IT3(a) certificates
Differences between them are the most common reason for queries from SARS and for payments being allocated incorrectly.
Before you submit
- Reconcile your payroll to each month’s EMP201 and payment.
- Check employee details, especially ID and tax reference numbers, because certificates with errors are rejected.
- Correct any EMP201 errors before submitting the reconciliation.
Penalties
SARS can charge administrative penalties for late or incomplete reconciliations, and differences may lead to additional assessments. Submitting accurately and on time avoids both.
How we can help
We reconcile your payroll, correct discrepancies and submit the EMP501 on your behalf. See our business tax services or contact us.
This article is general information, not advice for your specific circumstances. Please speak to us before acting on it.