When must employees get their IRP5?

Within 60 days of the end of the tax year, or at termination if they leave during the year.

What if I discover an error after submitting?

File a corrected EMP501 with the amended certificates. SARS then updates the affected employees' pre-populated ITR12 returns.

Do I file an EMP501 if I had no employees?

If you remained registered for PAYE you must still submit a nil reconciliation for the period.

Does Payroll Africa handle this automatically?

Yes. Payroll Africa applies the current SARS and BCEA rules to every payroll run and produces the EMP201, EMP501 and IRP5 files ready for SARS e@syFile.

How much does Payroll Africa cost?

From R90 per month for 2 employees, R401 for 10 and R4,182 for 200. No setup fee, free migration from Sage, SimplePay, PaySpace or a spreadsheet, cancel anytime.

Year end

IRP5 submission deadline — the EMP501 dates every SA employer must hit

IRP5 and IT3(a) certificates are submitted to SARS as part of the EMP501 employer reconciliation. The annual reconciliation for the full tax year (1 March – 28/29 February) is due by 31 May, and the interim reconciliation covering March to August is due by 31 October.

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Payroll Africa Editorial · SARS Payroll Compliance Team

The Payroll Africa editorial team is composed of registered tax practitioners, payroll administrators and BCEA specialists who maintain the SARS PAYE, UIF, SDL and ETI engines that power the platform. Every article is reviewed against the current SARS BRS and Basic Conditions of Employment Act before publication.

SARS registered tax practitioners
SAPA-affiliated payroll administrators
BCEA and LRA compliance reviewers

Last updated 23 Aug 2026

The two reconciliation windows

The interim EMP501 covers the first six months of the tax year and lets SARS check that monthly EMP201 declarations, actual payments and employee certificates agree before year end. The annual EMP501 covers all twelve months and produces the final IRP5/IT3(a) certificates that pre-populate employee ITR12 returns.

Interim reconciliation — March to August, filed 1 September to 31 October
Annual reconciliation — March to February, filed 1 April to 31 May
Employees must receive their IRP5 within 60 days of the tax year end, or at termination

What must balance

The EMP501 reconciles three numbers: the total PAYE, UIF, SDL and ETI declared on the twelve EMP201s, the total actually paid to SARS, and the total reflected on the IRP5/IT3(a) certificates. Any difference must be explained or corrected before submission — SARS will not accept an out-of-balance reconciliation.

Penalties for late or incorrect submission

Late EMP501 submission attracts an administrative penalty of 1% of the year's PAYE, increasing by a further 1% each month the return remains outstanding, up to 10%. Incorrect or incomplete certificates can also trigger penalties under the Tax Administration Act, and employees cannot file accurate ITR12 returns without them.

The e@syFile process

Export the CSV from your payroll system, import it into SARS e@syFile Employer, run the reconciliation, resolve any variance, then submit the EMP501 and issue the certificates. Payroll Africa generates the import file directly from live payroll data, including ETI schedules, so no re-typing or manual certificate building is needed.

Export the tax-year certificate file from Payroll Africa
Import into e@syFile Employer and let it build the EMP501
Match declared, paid and certificate totals
Submit and distribute IRP5s to employees

Frequently asked questions

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