SARS: EMP501 Interim Reconciliation Submissions for 2025/2026

Posted 15 September 2025 Written by Acts Online
Category Tax

Brought to you by SA Accounting Academy: In terms of the Fourth Schedule to the Income Tax Act, No. 58 of 1962, the South African Revenue Service (SARS) has announced the 2025/2026 interim Employer Reconciliation (EMP501) submission dates.

The mid-year submission period for the 2025/2026 tax year is scheduled to open on Monday, 22 September 2025, and will close on Friday, 31 October 2025. This reconciliation period covers the six-month window from 1 March 2025 to 31 August 2025. Employers must ensure that the tax certificates (IRP5/IT3(a)) issued to employees for this period are accurate and that the total values reconcile with the monthly EMP201 declarations and payments made to SARS.

The 2026 Annual Employer Reconciliation, which covers the full tax cycle from 1 March 2025 to 28 February 2026, is scheduled to open for submissions from 1 April 2026 to 31 May 2026.

To facilitate these submissions, SARS has issued the Business Requirement Specification (BRS) PAYE Employer Reconciliation for 2025/2026 (Version 24.0.2). This document provides the technical requirements for the generation of tax certificate files and the submission of reconciliation data via eFiling or e@syFile™ Employer.

Click here to download the Business Requirement Specification (BRS) PAYE Employer Reconciliation for 2025/2026.

Additional information regarding employer obligations can be found on the SARS PAYE webpage.

What this means for you, your business, or your clients

  • For yourself: Ensure your professional knowledge is current regarding the technical requirements of BRS Version 24.0.2 to maintain compliance standards for payroll certifications.
  • For your business: Update payroll systems to comply with BRS Version 24.0.2 and complete the interim reconciliation filing by the 31 October 2025 deadline.
  • For your clients: Advise clients to verify that all monthly EMP201 payments for the period 1 March 2025 to 31 August 2025 are fully paid and correctly allocated to avoid reconciliation discrepancies.

Originally published at https://accountingacademy.co.za/news/read/sars-reminder-emp501-interim-submissions

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