EMP501 (Employer Reconciliation)

What is an EMP501?

The EMP501 is the biannual employer reconciliation submitted to SARS that matches PAYE, SDL, and UIF declared (EMP201) with the IRP5/IT3(a) certificates issued.

Think of it like this…

It’s the check that monthly PAYE totals equal the employee tax certificates you’ll issue.

Why does it matter?

  • Required twice a year (interim and annual)
  • Affects employees’ ability to file accurate tax returns
  • Late or incorrect submissions can lead to penalties

Best practice

Reconcile payroll monthly so the EMP501 is just a final check, not a scramble.

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