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Year End & Bi-Annual

Bi-Annual EMP501 Submissions

Employers are required, twice a year, to reconcile their IRP5 / IT3(a) tax certificates; the EMP201/EMP501 statements; and the actual payments made to SARS.
The August reconciliation relates to the 6-month period from 1 March  to 31 August  (Bi-annual submission period) and February reconciliation relates to the 12-month period 1 March to 28 Feb.



The submission period for the Bi-Annual PAYE reconciliation declaration is from 13 Sept – 31 Oct.
The submission period for the Annual PAYE reconciliation declaration is from 13 April – 31 May.


A Payroll Backup & password

E@syfile Log in details
Efiling Log in details
SARS Statement of Account - a breakdown of the payments you made for PAYE, SDL and UIF for the months 1 March 2021 to 31 August 2021.



Process your Bi-annul & Year End in payroll.

Create copy & yr end companies so that you have access to previous years & reports as and when needed.

Fix any exceptions or errors & make sure any missing info in captured.

Print an Audit Trail for the year as well as all necessary reports.

Print all employee IRP5’s & IT’3s

Process the Electronic IRP file to import into Easyfile.

Create your company on Easyfile, process the EMP501 reconciliation & submit to SARS.



  • From the 2020 year of assessment, SARS is performing tax calculations on the IRP5/IT3(a) certificates that have been submitted via e@syFile™ Employer. This is known as Employment Taxes Validation (ETV).

  • Values will be recalculated based on the data provided on the IRP5/IT3(a) certificates. Where it is found that the incorrect amount of tax was deducted from the employee (or an incorrect SDL or UIF amount paid over), a letter will be issued, accompanied by a file containing a list of the certificates that have failed the SARS calculation.



You can find the current version of e@syFile on



Contact us to book your submission to get it right first time and submitted in time to avoid any penalties.



We would like to make sure all our customers are well-prepared for their annual tax filing season with this Filing Information Checklist...

  • Employee Residential Address must be completed. The street name is mandatory, as is the postal code. Either “Suburb/District” or “City/Town” must be completed.

  • Employee Postal Address must be completed, or simply select “Same as Residential” if that’s the case.

  • Employee Payment method must be marked as “EFT” for employees paid in this way, with banking details completed. This must be done even if Sage Payroll is not used for making the EFT payments.

  • Employee bank account Holder relationship must be completed for all employees paid via EFT.

  • For employees with passport numbers or foreign ID numbers instead of RSA ID numbers, the “Passport country code” must be selected.

  • Employee Income Tax Number should be entered for all employees. Employees that still don’t have a number should be manually registered via e@syFile, using the ITREG button (while viewing an employee).

  • Ensure that if Employee is a Director of the company / member of the CC is marked if applicable to ensure correct declaration of income to SARS.

  • Employer Filing Details must be completed. This includes Trade classification, SIC codes and Sars contact name & number for recon queries. SDL and UIF reference numbers will be derived automatically from the PAYE number if any UIF or SDL contributions occurred during this period.

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