The due date for the submitting of the abovementioned reconciliation is 31 May 2018.
A reconciliation is done between the monthly EMP201 that was declared and submitted by Employers and the IRP 5’s that is generated during the reconciling process. In essence the monthly PAYE, UIF, SDL and ETI’s are reconciled with the monthly payments and IRP 5’s. If the monthly declarations are not paid up to date, no IRP 5’s are allowed to be generated.

Who must submit this reconciliation?
All employers that are registered with SARS for Pay as You Earn, UIF and SDL

Is there penalties involve for non – complying?
In terms of the TAX ADMIN ACT, penalties will be levied for late submission, non-submission AND also for the submitting of incorrect information.


If you are uncertain or are battling to submit the Annual Employer Reconciliation, contact our offices for a quotation so that we can help you comply.