Guides · Updated October 2026
EMP501 interim reconciliation: a step-by-step guide
How the EMP501 interim and annual reconciliations work, what must balance, and the steps to file IRP5 / IT3(a) certificates without SARS queries.
Two reconciliations a year
- Interim: covers March to August of the tax year, usually filed in September–October.
- Annual: covers the full tax year (March to February), usually filed from April to May, with final IRP5 / IT3(a) certificates.
- SARS publishes the exact filing window each year — always check the current dates on sars.gov.za.
What must balance
The totals on your IRP5 / IT3(a) certificates must agree with the totals declared on your EMP201s and the payments actually made to SARS. Differences must be explained or corrected before you submit.
Steps
- Make sure every pay run in the period is finalised.
- Compare declared versus paid amounts for each month and fix any gaps.
- Check employee details: ID or passport number, tax number, address and SARS source codes.
- Generate the certificates and the export file for e@syFile Employer.
- Submit, then keep the submission confirmation and certificates on file.
Late or incomplete reconciliations
SARS can charge a penalty of 1% of the year's employees' tax for each month the reconciliation is late, up to a maximum of 10%.
This guide is general information, not tax advice. Always confirm current rules and dates with SARS.