Tax compliance is necessary for SARS to fulfill its mandate of collecting revenue in South Africa. Thus, employers must comply with their tax obligations during the Annual Employer Declaration period.
Note that all outstanding monthly returns (EMP201) and annual reconciliations (EMP501) must be submitted before the deadline of 31 May 2025.
Late submission, non-filing, or filing inaccurate EMP501 information may result in administrative penalties.
What You Need to Know
- The EMP501 declaration period is from 1 April to 31 May 2025.
- Submit the EMP501 with accurate EMP201 values (PAYE, SDL, UIF, ETI, payments), including accurate tax certificates (IRP5/IT3[a]).
- Exclude penalties and interest from the payment values.
- Submission Channels:
- Employers with more than 50 employees: use e@syFile™ Employer.
- Employers with 50 employees or fewer: use SARS eFiling or e@syFile™ Employer.
- Ensure that the EMP501 is filed correctly and rectify any rejected submissions to avoid penalties. After submission, view the PAYE Dashboard to ensure that the submitted and account values are as expected. Keep employee records for at least five years after tax returns have been submitted.
What is New?
SARS has launched e@syFile™ Employer – version 8.0. The platform was specifically redesigned to enhance your filing experience. Importantly, version 8.0 replaced all previous versions of the software on 1 March 2025.
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