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  • 2023 Annual Employer Reconciliation Declaration

2023 Annual Employer Reconciliation Declaration

The submission period for the 2023 annual employer reconciliation declaration is upon us. As your trusted tax professional, we will ensure that you have a seamless and successful filing experience.

For this reconciliation period (annual EMP501) employers are required to submit accurate declarations for the twelve months from 1 March 2022 to 28 February 2023.


  • Submission period: 1 April 2023 to 31 May 2023
  • Any late or non-submissions will result in penalties and interest being charged


Employers are required to submit an EMP501 which reconciles the following:

  • Monthly Employer Declarations (EMP201s) submitted to SARS
  • Payments made to SARS
  • Total value of employees’ tax certificates for the period, i.e. IRP5s/IT3(a)s

Should the above not balance, or reconcile, SARS will alert the employer.


Employers can use either:

  • e@syFile™ Employer
  • eFiling (if 50 IRP5s/IT3(a)s or less)
  • Manual submissions have largely been discontinued, with SARS only accepting this formatted in exceptional circumstances

As any post-reconciliation adjustments may attract further SARS enquiry as well as penalties and interest, we recommend that you undertake a PAYE review, whether detailed or high-level, in order to have certainty to your level of payroll compliance before submitting your declaration.

We can assist you with a tailor-made PAYE review solution that will benefit you and your company. For more information and assistance, please contact Dumisa Sihawu or Doné Howell