EMP501 Interim Reconciliation 2026: Deadline 31 October, What to Check and How to Submit
Choose SA Gov Info as a preferred source, and Google will show you our SASSA, NSFAS, price and sport updates more often in Top Stories.
Button not showing? Add SA Gov Info as a preferred source on Google
What the EMP501 Interim Reconciliation Is
Every month, an employer declares PAYE, UIF and SDL to SARS on the EMP201 and pays it. Twice a year, SARS asks the employer to prove that those monthly figures add up. That check is the EMP501, the Employer Reconciliation Declaration.
The interim EMP501 covers the first six months of the tax year. The annual EMP501 covers the full year and is filed after the tax year ends in February. Both use the same idea: three sets of numbers must agree.
| What must agree | Where it comes from |
|---|---|
| PAYE, UIF and SDL declared | The six monthly EMP201 returns for March to August 2026 |
| Money actually paid to SARS | Your payments for the same months, without penalties and interest |
| Tax on employees’ certificates | The interim IRP5 and IT3(a) certificates for each employee |
If the prepopulated figures on the EMP501 differ from the certificate totals, SARS says the employer must correct them before submitting.
EMP501 Interim Reconciliation 2026 Dates
| Item | Date |
|---|---|
| Period covered | 1 March 2026 to 31 August 2026 |
| Submission window opened | Monday, 21 September 2026 |
| Closing date | Saturday, 31 October 2026 |
| Next: annual reconciliation | Covers 1 March 2026 to 28 February 2027. SARS had not announced the 2027 dates by October 2026; the 2026 annual season ran from 1 April to 31 May 2026 |
Because 31 October 2026 falls on a Saturday, it makes sense to submit by Friday, 30 October 2026. That leaves a working day to fix a rejected file and to reach SARS or your payroll provider if something goes wrong.
Who Must Submit and Which Channel to Use
SARS says all employers must reconcile the period from 1 March to 31 August 2026. The channel depends mostly on how many tax certificates you have.
| Your situation | How to submit |
|---|---|
| Fewer than 50 employees | SARS eFiling (up to 50 IRP5 and IT3(a) certificates per submission) |
| Any number of employees | e@syFile Employer, the free SARS desktop program |
| 5 or fewer certificates and no way to use eFiling or e@syFile | Book an appointment at a SARS branch |
Payroll programs such as Sage, SimplePay and PaySpace create the certificate file for you, but you still submit and check it through eFiling or e@syFile.
Step by Step: How to Submit the EMP501
- Check every employee’s income tax number. SARS has strictly enforced these since the February 2026 filing season, and missing or wrong numbers can delay the EMP501 or get it rejected. Before you register someone, check whether they already have a number, so you do not create a duplicate. See our guide on the SARS tax number.
- Compare your six EMP201 returns with what you actually paid, month by month. Leave penalties and interest out of the payment figures.
- Check that the PAYE, UIF and SDL on the IRP5 and IT3(a) certificates add up to the EMP201 totals. Fix payroll errors at the source, not only on the form.
- Update e@syFile Employer if you use it. Version 8.0.2 cannot be installed as a normal update: SARS says you must fully uninstall the old version and reinstall it from the eFiling website. Back up your e@syFile data first.
- Submit on eFiling or e@syFile. If you have not registered yet, see SARS eFiling registration.
- Check that it was processed. SARS’s message for this season is that submitting is not the same as finishing: look at the submission status and the PAYE Dashboard until it shows the reconciliation as processed.
What Is New for the 2026 Interim Season
SARS made more changes than usual this season. The ones most employers notice are:
- e@syFile Employer 8.0.2, which needs the full uninstall and reinstall described above.
- A new ITREG indicator to reduce duplicate income tax registrations for employees.
- New certificate source codes for an additional ID number, an expired asylum seeker permit number, an expired passport number and its country of issue, and country of birth.
- Changed rules for some existing codes, including long service awards, gross employment income and Employment Tax Incentive (ETI) totals.
- A receipt on eFiling and e@syFile that shows the reconciliation as received and processing.
If you use a payroll program, ask your provider whether it already uses the SARS specification for this season (version 25.3.0, submission period 2026-08).
Penalties for a Late or Wrong EMP501
| Problem | What SARS says can happen |
|---|---|
| EMP501 submitted late | A penalty of 1% of the employer’s PAYE for the year, rising by 1% for each month it stays outstanding, up to 10% |
| Not submitted or non-compliant | Unused ETI is forfeited |
| PAYE worked out wrongly during the year | Penalties and interest |
| A shortfall corrected on the EMP501 | It is counted in the last month of the period (August 2026), so penalties and interest apply from August, not from the month of the original error |
| Wilful or negligent failure to submit the EMP201 or EMP501 | A criminal offence: a fine or up to two years in prison |
For a business with R600,000 in PAYE for the year, for example, a 1% penalty is R6,000 and the 10% maximum is R60,000. Filing on time costs nothing.
Common Problems and Fixes
| Problem | Fix |
|---|---|
| EMP501 rejected for missing tax numbers | Find each employee’s number on eFiling with the Tax Reference Number Enquiry Service, or register them through ITREG or BundleReg |
| e@syFile errors after updating | You probably updated over the old version. Back up, uninstall e@syFile completely, then install 8.0.2 from the eFiling website |
| Payments do not match the EMP201s | Check that each payment went to the right month and reference number; remove penalties and interest from the totals |
| More than 50 certificates on eFiling | Use e@syFile Employer instead |
| Submitted, but no confirmation | Look at the PAYE Dashboard and the submission status; if it is stuck, contact SARS through the channels on our SARS contact numbers page |
EMP501 Interim Reconciliation Questions
When is the EMP501 interim deadline for 2026?
Saturday, 31 October 2026. The submission window opened on 21 September 2026, and SARS repeated the deadline in a reminder on 29 October 2026.
What period does the 2026 interim EMP501 cover?
The first six months of the tax year: 1 March 2026 to 31 August 2026.
Can I submit the EMP501 on eFiling?
Yes, if you have fewer than 50 employees. eFiling takes up to 50 IRP5 and IT3(a) certificates per submission. Larger employers use e@syFile Employer.
What is the penalty for a late EMP501?
SARS can charge 1% of your PAYE for the year, plus 1% more for each month the EMP501 is outstanding, up to a maximum of 10%. Unused ETI can also be forfeited.
Do I have to update e@syFile Employer?
Yes. SARS says to use the latest version, which was 8.0.2 in October 2026. It needs a full uninstall and reinstall from the eFiling website, so back up your data first.
When is the annual EMP501 due?
The annual reconciliation for 1 March 2026 to 28 February 2027 is filed after the tax year ends. SARS had not set the 2027 dates by October 2026. In 2026, the annual season ran from 1 April to 31 May.
More: SARS PAYE calculator · Provisional tax 2026/27 · SARS eFiling registration · SARS contact numbers