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.
During this period, employers must submit:
Ensuring accuracy now helps reduce the risk of penalties and administrative delays later in the year.
To support SARS’s enforcement of Income Tax Numbers, employers should be aware of the following:
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.
Employers can use the following channels based on organisation size:
Submitting correct and complete information on time helps avoid:
Employers are advised to monitor the submission status via the PAYE Dashboard to confirm no outstanding actions remain.
For further detailed guidance on payroll, employment law, and compliance in South Africa, visit our South Africa Global Insights guide on the activpayroll website.
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.