South Africa’s 2026 Employer Interim Reconciliation Filing Deadline is Approaching
by activpayroll
The deadline for Employer Interim Reconciliation in South Africa is fast approaching, with submissions required between 22 September and 31 October 2025. This period covers the first six months of the 2025/26 tax year (1 March to 31 August 2025) and ensures alignment between PAYE, UIF and SDL declarations and the tax certificates issued to employees.
This reconciliation window also supports SARS’ ongoing initiative to enforce mandatory Income Tax Numbers from the February 2026 filing season.
What Employers Need to Submit
During this period, employers must submit:
- EMP501 Reconciliation Declaration
- Employee IRP5/IT3(a) Tax Certificates
- Relevant EMP201 and EMP701 Declarations
Ensuring accuracy now helps reduce the risk of penalties and administrative delays later in the year.
Income Tax Number Enforcement
To support SARS’s enforcement of Income Tax Numbers, employers should be aware of the following:
- Imports will still process, even if employees without tax numbers appear on IT3(a) certificates.
- However, the submission itself may be rejected if tax numbers remain missing.
- Register employees using ITREG or TRN services via eFiling or e@syFile™
- Request tax numbers directly from employees
- Encourage individuals to retrieve their own numbers through SARS online channels
Key Changes for the 2025 Filing Season
Employers should note that e@syFile™ Thin Client is now the primary platform for submitting Employer Interim Reconciliations, with the previous e@syFile Flex version being phased out. Where certificate data needs to be migrated, employers are encouraged to use the “Retrieve Certificate Detail” function to ensure a smooth transition.
In addition, the Business Requirements Specification (BRS) has been updated to version 24.0.2, introducing new source codes, changes to validation rules, and updated source code descriptions. Payroll teams should review these updates carefully to ensure systems remain compliant. Finally, employers should be aware that Income Tax Numbers will become mandatory for all employees from the February 2026 filing season, and steps should be taken now to ensure these are captured and verified in advance.
Submission Methods
Employers can use the following channels based on organisation size:
- 50 or fewer employees: Submit via SARS eFiling or e@syFile™ Employer
- 50 or more employees: Submission must be completed through e@syFile™ Employer
- Five or fewer IRP5/IT3(a) certificates: Submission may be completed at a SARS Service Centre (appointment required)
Why Accurate and Timely Filing Matters
Submitting correct and complete information on time helps avoid:
- Penalties and interest arising from incorrect PAYE calculations
- Rejection of reconciliations due to missing information
- Delays in issuing employee tax certificates
- Loss of Employment Tax Incentive (ETI) benefits due to non-compliance
Employers are advised to monitor the submission status via the PAYE Dashboard to confirm no outstanding actions remain.
South Africa – Global Insights
For further detailed guidance on payroll, employment law, and compliance in South Africa, visit our South Africa Global Insights guide on the activpayroll website.
Next Steps
If you have any questions or need tailored advice, we encourage customers and potential clients to get in touch. Please complete our Contact Us form, and a member of our team will be happy to assist with your queries.