Filing the EMP501 submissions is a mandatory requirement for all employers in South Africa, summarizing PAYE, UIF, and SDL payments made to SARS. Ensuring this submission is accurate and timely helps avoid penalties and facilitates employee tax reconciliation.
1. Prepare Your Payroll Records
- Verify all employee details (ID numbers, tax numbers, etc.) are updated.
- Reconcile monthly EMP201 submissions with your payroll reports.
- Confirm all third-party payments match SARS receipts.
2. Generate Your EMP501 Submission File
- Use your payroll software to generate the EMP501 file in the correct CSV format.
- Ensure you include mid-year (March–August) or annual (March–February) data.
3. Submit via eFiling or e@syFile™
- Log into SARS eFiling or e@syFile™ Employer.
- Upload your file and resolve any validation errors flagged by the system.
4. Reconcile with SARS
- Match amounts declared with actual EMP201 payments and IRP5/IT3(a) certificates.
- Submit outstanding declarations or corrections if mismatched.
5. Obtain SARS Confirmation
- Download and save your submission confirmation.
- Keep EMP501 and IRP5s for audit purposes.
Outsourcing or consulting a payroll expert can help ensure submissions are done accurately and on time.
