The 2025 Employer Interim Reconciliation is running from 16 September 2024 to 31 October 2024. This period is crucial for employers to submit their interim PAYE, UIF, and SDL data for the 2025 Employer Filing Season.

Key Changes and Enhancements

• New Source Code 3926 for the savings withdrawal benefit from a retirement fund’s savings component has been added to the IRP5/IT3(a) certificate.

• Source Codes 2039 (Employer Contact Person Fax Number) and 3137 (Employee Fax Number) have been removed from the IRP5/IT3(a) certificate.

• A warning message will now appear if all digits in a financial field are the same, e.g., "4444.00."

• Employer Statement of Account was enhanced to display the payroll tax status and Employment Tax Incentive (ETI) balance will now be displayed.

• The EMP501 Reconciliation process was enhanced with new validations to prevent submission of the EMP501 before the filing season begins and restrict submissions if the final reconciliation has already been filed. More details are available on the PAYE Webpage.

• ETI refund and forfeiture processes have been improved, and the employer deregistration process has been updated.

e@syFile™ Employer Application Updates

• An enhanced e@syFile™ Employer app has better performance, easier navigation, and user management features.

• Employers can choose between the old and new versions for the bi-annual submission, but only the new version will be accepted for annual submissions.

For more information and a list of updated guides, visit the SARS Pay As You Earn website page.