SARS: Reminder - EMP501 Interim submissions

SARS: Reminder - EMP501 Interim submissions

• 15 September 2025
• Tax
• South African Accounting Academy

Summary:

The SARS EMP501 mid-year submissions for the 2025/2026 tax year will open on Monday, 22 September 2025, and close on Friday, 31 October 2025. 

Article:

This filing season covers the reconciliation period from 1 March 2025 to 31 August 2025.

The 2026 Annual Employer Reconciliation for the period 1 March 2025 to 28 February 2026 will be open for submissions from 1 April 2026 to 31 May 2026.

Access the Business Requirement Specification (BRS) PAYE Employer Reconciliation for 2025/2026 at https://www.sars.gov.za/wp-content/uploads/Docs/PAYE/BRS/SARS_PAYE_BRS-PAYE-Employer-Reconciliation_V24-0-2.pdf 

Click here to access more information:

https://www.sars.gov.za/types-of-tax/pay-as-you-earn/ 

Relevance to Auditors, Independent Reviewers & Accountants:

• The Income Tax Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with.  If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
• As an auditor, independent reviewer, an accountant or tax practitioner, you need to be aware of the relevant deadlines to submit EMP501s.
• As an employer and taxpayer, you also need to comply with the Income Tax Act in your workplace to submit EP501s.

Relevance to Your clients:

• A taxpayer must comply with the Income Tax Act.
• Employers must comply with deadlines to submit their employer declarations (EMP501s).

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