SARS Guide

EMP501 Checklist

Use this checklist before every EMP501 submission — interim (31 October) or annual (31 May) — to reduce the chance of a SARS query.

Before you start

• Confirm you have every month's EMP201 submitted for the reconciliation period
• Gather total PAYE, UIF and SDL paid per month for the period
• Confirm total ETI claimed, if applicable
• List every employee active at any point during the period, including those who joined or left

Reconcile the totals

• Total PAYE per EMP201 submissions = total PAYE reflected across all employees' payroll records
• Total UIF per EMP201 = total UIF calculated per employee for the period
• Total SDL per EMP201 = 1% of total leviable remuneration for the period, if registered
• Flag and investigate any variance before submitting

Employee certificate checks

• Every employee has a correct tax reference number on file (or is correctly flagged for one to be created)
• Fringe benefits (company car, medical aid employer contributions) are captured with the correct income source codes
• Terminated employees have final pay and leave payouts correctly reflected in their certificate
• New starters mid-year have pro-rata figures correctly reflected, not a full year's remuneration

Submission

• Submit via SARS eFiling or e@syFile before the deadline — 31 October (interim) or 31 May (annual)
• Issue IRP5/IT3(a) certificates to all employees once submitted
• Keep a copy of the submission and supporting payroll reports for at least 5 years

People Also Ask

What's the difference between interim and annual EMP501?

Interim reconciliation (due 31 October) covers March–August; the annual reconciliation (due 31 May) covers the full tax year.

Do I need an EMP501 if I have no employees left?

Yes — a reconciliation is still required for any period in which you had employees, even if none remain active.

How long should I keep EMP501 supporting records?

At least 5 years, since SARS can audit up to 5 years back.

Related Resources

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