Summary
Resolution
1. When will the Interim Employer Reconciliation for the 2024/2025 filing season start?
The 2024/2025 Interim Employer Reconciliation submission dates can be confirmed on the SARS website by clicking here. The information is located under the Business Requirement Specifications (BRS) and timelines section.
Currently the date is Monday 16 September 2024.
2. When is the deadline to submit my EMP501 reconciliation to SARS?
The 2024/2025 Interim Employer Reconciliation submission dates can be confirmed on the SARS website by clicking here. The information is located under the Business Requirement Specifications (BRS) and timelines section.
Currently the date is Thursday 31 October 2024.
3. Is it mandatory for Employers to submit their Interim Reconciliation to SARS?
Yes, not submitting your reconciliation might result in interest and penalties.
4. How can I submit my Interim EMP501 Reconciliation to SARS?
These submissions can be made via one of the following channels:
- Manual – complete the relevant tax certificates (50 certificates) and return on the specified forms on eFiling, and submit electronically to SARS or visit a SARS Branch for assistance
- Electronic – Generate a tax certificate file from the payroll system and import this file into e@syFile™ Employer. .
- If the employer has 50 or less IRP5/IT3(a) certificates, a tax certificate file can be generated from the payroll system and this file can be imported into eFiling. Any amendments to or cancellation of or capturing of certificates can be done in eFiling if the total number of certificates does not exceed 50.
NOTE: Sage CSV import files for the 2024/2025 tax year is created according the latest Business Requirements Specification and import files are tested only on SARS e@syFile software. No testing platforms are available on eFiling.
Source: EMP-GEN-02-G01 - A Step by Step Guide to the Employer Reconciliation Process - External Guide
5. What is the version of the Sage software I need to be on to submit my reconciliation to SARS?
Your payroll software must be on Release 6.3a, (scheduled for release mid-September 2024) which must be installed before generating your IRP5 file to import and submit to SARS.
More details will be made available once the software is released.
6. Where can I find the specifications of the IRP5 submission file?
The 2024/2025 Business Requirement Specification (BRS) is available on the SARS website and can be accessed on the SARS website by clicking here.
The Sage software IRP5/IT3a report in Release 6.3a (available mid-September 2024) will apply the same validations and rules as per the latest version for the applicable year of submission.
7. Where can I find more information on how to complete my declaration?
A step by step guide to the Employer Reconciliation Process is available on the SARS website and can be accessed by clicking here.
8. When should I provide my employees with their tax certificates?
The Interim Reconciliation submission is not a final tax certificate submission, thus no certificates must be given to employees.
Both the Sage and SARS software will not generate any tax certificates.
9. How long should I be required to keep the documentation for my employees?
As per the Tax Administrations Act, the Employer must keep records of remuneration, tax deductible deductions and Income Tax reference numbers of their employees for a period of 5 years from the date of submission of their returns.
NOTE: If you have been audited by SARS, you might be instructed to keep records for even longer periods.
10. Where can I find more information regarding the Employment Tax Incentive (ETI) refund process?
Details on the refund process is available on the SARS website by clicking here.
11. What can the support desk assist with during the Interim Reconciliation process?
We have made guides to how to reconcile and create your tax certificate import file from your software, as well as provide solutions to known validation and e@syFile import errors.
Click here for more information how Sage can provide you with assistance.
It is recommended to contact your Sage accredited Business Partner consultant should you require assistance with your reconciliation and submission.
12. Where can I search for self-help documentation to assist me with the reconciliation and submission process?
All documentation to assist you with the reconciliation and submission process can be found on out dedicated Mid-year Centre page on the Sage Community Hub and covers all payroll aspects of the Interim Reconciliation.
Click here to access the page.
13. If there are differences on the EMP501 Reconciliation report, how do I fix the differences?
When there are differences on the EMP501 Reconciliation report you will need to investigate the reasons for the differences before submitting. The following reports can be printed to investigate the differences:
The following article has more details on reconciling your EMP501 values: Which reports can I use to reconcile my EMP501 report?
Should you have any Compliance-related questions/queries, it should be addressed to SARS or your Tax practitioner, or Sage accredited Business Partner consultant.
14. If I need assistance with my Interim Reconciliation, what options does Sage offer?
You have the following options to assist you:
15. I have generated my EMP501 reconciliation report and I have differences in every month, how is that possible?
There are various reasons that might cause this issue:
- Transfers of employees between companies with different PAYE numbers
- History Screen changes
- Changes made after payroll closed
- Recalculations done after payroll closed
Once you have established the reasonfor difference, changes should be made on declarations or on the payroll, to correct the issue. We recommend booking a consultant with an accredited Sage Business Partner to assist with the investigation and apply corrections.