EMP501 2026: Interim Payroll Reconciliation Due 31 October
If you have employees on a payroll, your interim EMP501 reconciliation for 1 March to 31 August 2026 is due by 31 October 2026. SARS opened the employer interim filing season on 21 September. Here is what the reconciliation covers, what changed this season and how to get it accepted the first time.
Employer interim filing season 2026: key dates
What | Date |
|---|---|
Filing season opens | 21 September 2026 |
Period covered | 1 March 2026 to 31 August 2026 |
Submission deadline | 31 October 2026 |
31 October 2026 falls on a Saturday, so plan to submit by Friday 30 October at the latest.
What the EMP501 reconciles
The EMP501 is a six-monthly check that three sets of numbers agree:
Your monthly EMP201 declarations of PAYE, UIF and, where it applies, SDL
The payments you actually made to SARS for those months
The IRP5 and IT3(a) certificate information for each employee, showing what they earned and what was deducted
If these do not match, SARS will flag the difference. Finding out why, whether it is a late payment, a declaration error or missing employee details, is where most of the time goes. Starting early gives you room to fix it.
What is new this season
New source codes for employee information: 3061 (additional ID number), 3067 (expired asylum seeker permit), 3071 (expired passport number), 3076 (expired passport country of issue) and 3081 (country of birth).
Updated validations on several existing source codes, including those for long service awards, non-taxable income, employment income and Employment Tax Incentive (ETI) calculations.
A new e@syFile Employer release (version 8.0.2). SARS says the previous version must be uninstalled before the new one is installed.
If you use payroll software, check that your provider has updated to the latest SARS specification before you generate your submission.
How to prepare your interim EMP501
Check employee details. Make sure every employee's income tax reference number and ID or passport details are correct. Missing or invalid tax numbers are a common reason for rejected submissions.
Match EMP201s to payments. Compare each month's declaration from March to August with what actually left your bank account.
Run your payroll reports for the period. The totals per employee should agree with your EMP201s.
Install the latest e@syFile Employer or update your payroll software.
Submit on eFiling or e@syFile Employer, then check the status of your submission. Submitted is not the same as accepted.
What happens if you miss it
SARS says that submitting accurate declarations on time lets employers avoid penalties, interest and unnecessary admin. An outstanding reconciliation can also affect your tax compliance status, which matters when you need a Tax Compliance Status PIN for a tender, and it can put Employment Tax Incentive claims at risk.
The interim reconciliation also feeds into the annual EMP501 for the full tax year. Differences you fix now do not have to be untangled at year end.
Frequently asked questions
Who has to submit an interim EMP501?
Every employer registered for PAYE with SARS, even if you only have one employee.
What period does the 2026 interim EMP501 cover?
1 March 2026 to 31 August 2026.
Can I submit the interim EMP501 on eFiling?
Yes. You can submit it on SARS eFiling or with the e@syFile Employer software.
What if my EMP201s were wrong?
Correct the affected EMP201 declarations first, then submit the reconciliation so that the totals agree.
Related guides
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Source: SARS, "Employer Interim Filing Season opens today 21 September 2026". See also: SARS: Employer interim declarations (EMP501), 21 September to 31 October 2026; SARS: Pay As You Earn (PAYE).
