context
and Income tax for individuals.””}
and Income tax for individuals.””}
{“prompt”:”What is the SARS PIT Modernisation Project?”,”completion”:”The SARS PIT Modernisation Project is a project aimed at modernizing the administration of Personal Income Tax (PIT) in South Africa.”}
{“prompt”:”When did SARS brief the PAGSA on their plans for the project?”,”completion”:”SARS briefed the PAGSA on their plans for the project in February 2020.”}
{“prompt”:”What documents did the PAGSA compile for SARS?”,”completion”:”The PAGSA compiled seven lengthy documents for SARS that outlined important aspects of payroll processing of employment taxes for the Vision 2024 team at SARS.”}
{“prompt”:”What was the purpose of the documents compiled by the PAGSA?”,”completion”:”The purpose of the documents was to give SARS a better understanding of various aspects of payroll administration.”}
{“prompt”:”How did the PAGSA engage with SARS to explain the difficulties of processing employment taxes?”,”completion”:”The PAGSA engaged with SARS in a number of meetings to explain the practical difficulties of processing PAYE, SDL, UIF, and ETI on a weekly, fortnightly, and monthly basis.”}
{“prompt”:”When did the meeting between SARS and the PAGSA take place?”,”completion”:”The meeting between SARS and the PAGSA took place on January 25, 2023.”}
{“prompt”:”What was discussed in the meeting between SARS and the PAGSA?”,”completion”:”More detail regarding the SARS PIT Modernisation Project was discussed in the meeting.”}
{“prompt”:”What request did SARS make regarding the project name?”,”completion”:”SARS requested that the project name be changed from “SARS Vision 2024 PIT”” to “”SARS PIT Modernisation.””””}
COMPENSATION FUND: CHANGE OF BANKING DETAILS EFFECTIVE 1 AUGUST 2025
The Acting Compensation Commissioner has published a Gazette notice with regards to the change in banking details for Payments made to the Compensation Fund.
To access this Gazette, please use the link below:
Compensation for Occupational Injuries and Diseases Act: Change in banking details, effective 1 August 2025
The notice is attached below for your convenience.
DEPARTMENT OF EMPLOYMENT AND LABOUR NOTICE 3495 OF 2025
Compensation Fund,
Delta Heights Building
167 Thabo Sehume Street,
Pretoria
0001
Tel: 0860 105 350 |
Email address: cfcallCentre@labour.gov.za
www.labour.gov.za
CIRCULAR: NOTIFICATION OF CHANGE IN BANKING DETAILS // NEDBANK BANK ACCOUNTS TO: ALL EMPLOYERS, BENEFICIARIES, SERVICE PROVIDERS, AND ANY OTHER ST
1. Pursuant to the provisions of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No.130 of 1993), the Compensation Fund hereby notifies all stakeholders and members of the public of the following updated banking arrangements:
2. Effective 01 August 2025, all monetary deposits to the Compensation Fund shall be made exclusively into the newly designated Nedbank accounts as specified below
Account name : Compensation Fund – Contribution Account
Account number : 1286471001
Purpose : For the deposits of Return of Earnings (ROE) only.
Reference number : The contract account number, the number that starts with “99”.
Account name : Compensation Fund – Pension Account
Account number : 1286471931
Purpose : For the overpayments of pension benefits only.
Reference number : Pension number or business partner number, the number that starts with “10” or “20”.
Account name : Compensation Fund – Medical Account
Account number : 1286471621
Purpose : For the overpayments of medical benefits only.
Reference number : Claim number or business partner number, the number that starts with “20”.
Account name : Compensation Fund – Compensation Account
Account number : 1286471494
Purpose : For the overpayments of compensation benefits only.
Reference number : Claim number or business partner number, the number that starts with “10” or “20”.
Account name : Compensation Fund – Procurement Account
Account number : 1286471230
Purpose : For the overpayments related to the service providers.
Reference number : The business partner number, the number that starts with “10” or “20”.
3. Employers and other entities are required to adhere strictly to the prescribed reference numbers to facilitate accurate reconciliation of payments.
4. This notice serves as the official communication regarding the updated banking details, and all prior account information is hereby superseded. Failure to comply with these directives may result in delays in processing payments.
5. For further information or clarification, stakeholders are advised to please contact the Compensation Fund directly on:
� Email: Clarification@labour.gov.za
� Call Centre: 0800 321 322/0860 105 350
Ms Farzana Fakir
Acting Compensation Commissioner
2025/08/11
EMPLOYER FILING SEASON: INTERIM PERIOD ENDING AUGUST 2025
SARS has issued a notice in respect of the Employer Interim Filing season for the period ending August 2025 (2026 tax year).
According to this notice, the filing season will commence on 22 September 2025 and ends on 31 October 2025. This includes all your reconciliation related documents (EMP501 and tax certificates) for the period 1 March 2025 to 31 August 2025.
Please note the following:
• Only the new e@syFile Thin Client software may be used for submission purposes as the previous version has been discontinued.
• Income Tax numbers on the employee’s tax certificates are mandatory and SARS will strictly enforce this rule. The notice provides methods on “how to obtain the employee’s income tax number”. NOTE: After urgent discussions, SARS have agreed to postpone the introduction of the mandatory rule for Income Tax Reference numbers (Code 3100) from the mid-year Interim tax certificate submissions, until the tax year-end Final tax certificate submissions as at February 2026. This means that this rule will be strictly enforced
by SARS for February 2026 submissions.
• Check the status of the submission until you are sure that SARS has accepted the reconciliation and have successfully process it. If this is not done, possible administrative penalties may be imposed by SARS for unbalanced, incorrect completed and incorrect calculation of PAYE on reconciliation documents.
The SARS notice is included below for your convenience:
Dear Employer,
EMPLOYER INTERIM DECLARATIONS (EMP501): 22 SEPTEMBER TO 31 OCTOBER 2025
The South African Revenue Service (SARS) is committed to enabling government to build a capable state to advance the wellbeing of all South Africans. Employers play a vital role in this effort. Your commitment to tax compliance directly supports the country’s economic development and growth.
As we approach the Employer Interim Reconciliation period, SARS is dedicated to giving clarity and certainty to make it easy to meat your obligations. This letter helps you navigate the upcoming reconciliation process.
Employers’ Interim Reconciliation Declarations Is Part of Filing Season
The Employer Interim Reconciliation submission period is from 22 September to
31 October 2025. During this time, all employers in the private and public sectors must reconcile their declarations for the first six months of the reconciliation year (1 March 2025 to 31 August 2025) and submit these on eFiling or e@syFile™ Employer. Employers with less than 50 employees may use eFiling.
To submit a correct and complete reconciliation, your EMP501 must reflect:
• PAYE, UIF, and SDL values from your previously submitted EMP201 returns, which will prepopulate in the EMP501. Where these values differ from the interim IRP5/IT3(a) certificates generated, employers must amend the prepopulated figures to the correct amounts.
• Payments made during the period (excluding any penalties and interest); and
• Accurate payroll information together with the IRP5/IT3(a) tax certificates for the period 1 March 2025 to 31 August 2025.
Key Changes for 2025
• Software update: use the new e@syFile. For the 2025 Employer Interim Reconciliation, the e@syFile Thin Client is now the primary submission channel for all employers. The “Flex” version is being phased out and can no longer be used for submissions, except for enquiries about historic data. Employers are encouraged to use the “Retrieve Certificate Detail” function to transfer certificate data from e@syFile Flex to e@syFile Thin Client. A step-by-step guide is available on the SARS website to assist with this process.
• Business Requirements Specification (BRS) updated to version 24.0.2. This update
introduced new source codes, changes to validation rules, and amendments to some source code descriptions. Employers and payroll administrators are encouraged to review the updated BRS to ensure their payroll systems and submissions are fully compliant with the latest requirements.
Enforcement of Income Tax Numbers
From the February 2026 employer filing season, Income Tax numbers will be strictly enforced in e@syFile™ Employer. Employers will no longer be able to submit reconciliations without valid Income Tax numbers for all employees. Please refer to BRS – PAYE Employer Reconciliation for 2025 / 2026 for the latest rules.
To prepare:
• Use the ITREG/BundleReg process on eFiling or e@syFile™, the Tax Reference Number Enquiry Service on eFiling, or visit a SARS Service Center (with an appointment) to register or request employees’ numbers.
• Use Tax Reference Number (TRN) Enquiry Services on eFiling
• Individuals can register or retrieve their own tax numbers on the SARS website under the “Individuals” section.
Failure to comply will result in administrative penalties. Employers are urged to take proactive steps now to avoid delays in submissions, rejection of reconciliations, or penalties being applied.
Submission Channels
To make the reconciliation process easier, SARS provides different submission options for differentsized employers.
• Employers with 50 or fewer employees can use either SARS eFiling or e@syFile™
Employer. If the employer has 50 or fewer IRP5/IT3(a) certificates, a tax-certificate file can be generated from the payroll system and this file can be imported into SARS eFiling.
• Employers with 50 employees or more are required to use e@syFile™ Employer to file their EMP501 declarations.
• Employers with five or fewer IRP5/IT3(a) certificates can visit their nearest SARS
Service Centre, where a SARS agent will help capture the EMP501 and related certificates.
Please remember to book an appointment before visiting a SARS Service Centre.
Accuracy and Timely Filing Are Critical Submitting accurate declarations on time leads to a smooth reconciliation process and helps avoid unnecessary penalties, such as:
• Possible penalties and interest for incorrect calculations. Incorrect calculation of the monthly PAYE liability could result in the imposition of both penalties and interest. This includes corrections made on the EMP501 reconciliation, because any shortfall is attributed to the last month of the reconciliation period.
• Late submission penalties. Employers must submit an accurate EMP501 using e@syFile™ Employer or SARS eFiling by 31 October 2025 to avoid penalties.
Consequences of Non-compliance
Failure to comply with reconciliation requirements carries serious consequences:
• Late submission of an EMP501 will result in administrative penalties equal to 1% of your annual PAYE liability. This penalty increases by 1% for every month the return remains outstanding, up to a maximum of 10%.
• ETI employers with unused ETI will forfeit the ETI for non-submission or where the employer has a non-compliant status.
• Employers who wilfully or negligently fail to submit EMP201 or EMP501 returns will be guilty of an offence. Upon conviction, they will be liable for a fine or imprisonment for up to two years.
What Constitutes a Criminal Offence?
Employers will face a fine or imprisonment for up to two years if they:
• Fail to deduct employees’ tax (PAYE) from remuneration or fail to pay the deducted tax to SARS within the prescribed period;
• Do not deliver IRP5 or IT3(a) certificates to employees or former employees within the prescribed deadlines; or
• Use employees’ deducted tax for purposes other than paying the correct amount to SARS.
Remember to Check Your Submission Status
Employers must check the status of submissions regularly after submission to ensure that their EMP501 was correct and accurate when filed with SARS. The PAYE Dashboard should also be consulted. This step offers employers certainty that they have no outstanding obligations.
More Information
For more information about completing manual certificates, employers can go to the e@syFile™ Employer User Guide or access the Step-by-Step Guide to the Employer Reconciliation Process under the Businesses and Employers page on the SARS website at www.sars.gov.za.
Sincerely
THE SOUTH AFRICAN REVENUE SERVICE
15 September 2025
