This course provides employers and payroll professionals with practical guidance on completing the 2025 Employer Interim Reconciliation (EMP501) accurately and on time. Participants will learn key SARS updates, submission requirements, and compliance obligations to avoid penalties, ensuring smooth reconciliation and correct reporting of PAYE, UIF, SDL, and IRP5/IT3(a) certificates.
The course covers the full Employer Interim Reconciliation process for 22 September to 31 October 2025. It explains the new e@syFile™ Thin Client submission, updates to the Business Requirements Specification (BRS 24.0.2), and the strict enforcement of Income Tax numbers for employees. Participants will learn how to reconcile PAYE, UIF, SDL, and payroll data, check submission accuracy, prevent penalties, and manage non-compliance risks. Practical guidance on importing certificates, using SARS TRN enquiry services, and preparing for future enforcement is included, ensuring participants are fully equipped to meet SARS requirements efficiently.
Key Topics Covered
• EMP501 submission period and deadlines (22 Sept – 31 Oct 2025)
• e@syFile™ Thin Client usage and certificate import
• Updated BRS 24.0.2: validation rules and source codes
• PAYE, UIF, SDL, and IRP5/IT3(a) reconciliation
• Income Tax Number enforcement and registration
• Submission accuracy checks and PAYE Dashboard
• Penalties, interest, and criminal compliance obligations
• Internal and external auditors
• Employers and business owners
• Payroll administrators and HR personnel
• Finance professionals responsible for employee tax compliance
• Consultants assisting employers with SARS reconciliations
