SARS (South African Revenue Service) has announced that the employer filing season for the interim period ending August 2022 will open on 19 September 2022 and close on 31 October 2022. It is important for employers to submit their filings during this period to avoid penalties.

Late submissions will result in an administrative penalty equal to 1% of the Year’s PAYE (Pay As You Earn) liability. This penalty will increase by 1% for each month outstanding, up to a maximum of 10% of the year’s PAYE liability. It is crucial for employers to submit their filings on time to avoid these penalties.

Employers can find the SARS notice regarding the employer filing season on the official SARS website or by contacting SARS directly for more information.

Please note that the information provided by the Payroll Authors Group of South Africa (PAGSA) is subject to their disclaimer.