News / Legislation and compliance
Employers: mid-year PAYE reconciliation opened 21 September and closes 31 October
Every employer registered for PAYE must submit the EMP501 interim reconciliation for March to August 2026 between 21 September and 31 October.
- Who it affects
- Every employer registered for PAYE, including small businesses with one employee
- Submit by
- 31 October 2026
- Action
- Reconcile March to August 2026 and submit the EMP501 on eFiling or e@syFile Employer
- Official source
- SARS: Pay As You Earn
- Last checked
- 22 September 2026
What changed
The South African Revenue Service (SARS) opened the Employer Interim Reconciliation submission period on 21 September 2026. It closes on 31 October 2026. The reconciliation, called the EMP501, covers the six months from 1 March 2026 to 31 August 2026.
It checks that the Pay-As-You-Earn (PAYE), Unemployment Insurance Fund (UIF) and Skills Development Levy (SDL) amounts you declared each month on your EMP201 returns match what you paid and the tax certificates for your employees.
For this season SARS says every employee must have a valid income tax reference number. Submissions without one will be rejected. SARS has also added new source codes and updated its validation rules, so you need the latest version of e@syFile Employer if you use it.
Who it affects
Every business registered with SARS as an employer for PAYE, whatever its size. If you pay even one person a salary through your business and are registered for PAYE, this applies to you.
What to do
- Check tax numbers now. Make sure every employee on your payroll between March and August has a valid income tax reference number. This is the step most likely to hold you up.
- Compare your six monthly EMP201 declarations with your payments and your payroll records, and fix any differences.
- Download the latest e@syFile Employer version, or use eFiling, and submit before 31 October 2026.
- If a bookkeeper or payroll provider does this for you, confirm with them that it is scheduled.
Where to find out more
- SARS: Pay As You Earn, including the submission period table
- SARS: A Guide to the Employer Reconciliation Process
This update is general information, checked against the official source on the date shown. It is not legal, tax or financial advice. Rules and dates can change, so confirm with the official source or a qualified adviser before you act.