Interim Employer Reconciliation submissions FAQs for 2026/2027
Summary
Find answers to common questions about the 2026/2027 mid-year employer reconciliation submissions using Sage Payroll Professional.
Answers
Table of Contents
- When does the interim employer reconciliation filing season start?
- What is the deadline to submit my reconciliation to the South African Revenue Service (SARS)?
- Is it mandatory to submit my interim employer reconciliation to SARS?
- How can I submit my interim EMP501 reconciliation to SARS?
- Which version of Sage Payroll Professional supports the reconciliation process?
- Where can I find the IRP5 submission file specifications?
- Where can I find more information on completing my SARS declaration?
- Do I need to give tax certificates to employees?
- How long must I keep submission-related documents?
- Where can I find information about the Employment Tax Incentive (ETI) refund process?
- Is it mandatory to have income tax reference number for all employees?
- Where can I get help with the interim employer reconciliation process?
- Where can I find guidelines to assist with reconciliation and submission?
- What do I do if the EMP501 reconciliation report shows differences?
- Why do differences show every month on my payroll EMP501 reconciliation report?
When does the interim employer reconciliation filing season start?
You can submit from Monday, 21 September 2026 to Saturday, 31 October 2026.
What is the deadline to submit my reconciliation to the South African Revenue Service (SARS)?
The last day to submit is Saturday, 31 October 2026.
Is it mandatory to submit my interim employer reconciliation to SARS?
Yes. SARS may apply penalties, interest and compliance risks if you don’t submit.
How can I submit my interim EMP501 reconciliation to SARS?
You can submit using one of these channels:
SARS e@syFile™ Employer
- All employers can use this channel
- This is the recommended channel for Sage Payroll Professional
- Download the latest e@syFile™ Employer from the SARS website
SARS eFiling
- Use this channel if you have 50 or fewer certificates
- Log in to your SARS eFiling profile
Which version of Sage Payroll Professional supports the reconciliation process?
Use Release 6.7a for the 2026/2027 interim employer reconciliation.
We’ll deploy the update on 16 September 2026. This version aligns your payroll with the latest SARS specifications.
Where can I find the IRP5 submission file specifications?
The 2026/2027 Business Requirement Specification (BRS) is on the SARS website.
Where can I find more information on completing my SARS declaration?
See the SARS Guide to the Employer Reconciliation Process for step-by-step instructions.
Do I need to give tax certificates to employees?
No. The interim reconciliation isn’t a final tax certificate submission. The Sage software and SARS won’t generate any certificates.
How long must I keep submission-related documents?
The Tax Administration Act requires employers to keep employee submission records for at least five years from the date of submission.
Where can I find information about the Employment Tax Incentive (ETI) refund process?
The SARS website explains the ETI refund process.
Is it mandatory to have income tax reference number for all employees?
As from February 2026 tax year certificates need tax income reference numbers in the following conditions:
- The employees receive an IRP5 certificate with PAYE on source code 4102
- The employees receive an IT3(a) certificate where and the non-contribution code source code isn't
- 02 (Earnings less than the tax threshold)
- 04 (all income is non taxable earnings (including nil directive)
For the Interim EMP501 Reconciliation period, you'll be able import tax certificates without tax number, and only receive warnings.
From February 2026, you can't submit your tax certificates if you have any outstanding tax reference numbers.
Review your payroll data as soon as possible to get the income tax reference numbers from your employee or SARS.
Export you records without tax numbers to using the IRP/IT3a report to import into e@syFile™ Employer.
The following documents provide steps to apply for tax numbers on either eFiling or e@syFile™ Employer:
Where can I get help with the interim employer reconciliation process?
Review the guidelines to see who can help with each step.
You can also use these resources:
- Mid-year Centre for Employer Interim Reconciliation Submission
- Sage Knowledgebase
- Sage Community Hub discussion forum
- Chat support
Where can I find guidelines to assist with reconciliation and submission?
The Mid-year Centre on the Community Hub provides resources to complete your reconciliation and submission process.
What do I do if the EMP501 reconciliation report shows differences?
Investigate the differences before you submit.
Print these reports to find the cause:
- 12-Month History report (salary companies)
- Period Analysis report (wage companies)
- History Screen report
- ETI History report
- Audit Trail report
- Log File report
If you need help, contact your Business Partner.
Why do differences show every month on my payroll EMP501 reconciliation report?
Possible reasons:
- Employee transfers between companies with different PAYE numbers
- Changes in the History Screen
- Updates to records after payroll closed
- Recalculations after payroll processing
Contact your Business Partner if you need help with reconciling payroll and payments.
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- Solution ID
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- Last Modified Date
- Wed Sep 09 07:34:22 UTC 2026
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