Dear Member,
As part of our ongoing focus on governance, compliance, and data integrity across the industry, we would like to remind members of the upcoming Employer Annual Reconciliation (EMP501) filing season.
The 2026 filing window runs from 1 April to 31 May 2026, during which all employers are required to submit accurate and complete payroll and tax information to SARS, including valid Income Tax Reference Numbers for employees.
This submission directly impacts employee tax assessments, including Auto Assessments and pre-populated Income Tax Returns (ITR12). Members are encouraged to ensure that payroll data is verified and reconciled in advance, as incorrect or incomplete submissions may result in:
- Processing delays
- Additional administrative rework
- Employer penalties
- Unintended tax outcomes for employees
Additional SARS Support (2026)
SARS will be introducing technical support initiatives during this filing season, including:
- Practical compliance clinics to assist employers and data providers
- Live Q&A sessions via SARS social media platforms
Further details on participation will be communicated by SARS in due course.
Member Action Required
Members are encouraged to:
- Review and validate payroll data ahead of submission
- Engage internal or external payroll administrators early
- Monitor SARS communication channels for updates and support opportunities
For further information, please visit the SARS Pay-As-You-Earn webpage.