Mid-Year Reconciliation – August 2015 due to SARS by 31 October 2015

Sep 21, 2015 | Taxation Blog

The Bi-annual August 2015 PAYE reconciliation period is from 1 September 2015 – 31 October 2015. – All employers must prepare and submit their declaration (EMP501) and employees’ IRP5’s to SARS reconciling the PAYE/SDL/UIF paid during the period 1 March 2015 to 31 August 2015.

Late submission of the EMP501 return AND submission of omitted information/incomplete IRP5 certificates will result in severe penalties being levied.

SARS Income Tax numbers for all employees (regardless of income level) is part of the mandatory information required by SARS – submission of the Bi-Annual August 2015 IRP5/IT3 certificate without the mandatory information will be seen as incomplete information and penalties will be levied by SARS (even if submitted before the deadline).

Due to the increased SARS queries and audits on PAYE and the highly regulated Tax Administration Act, we highly recommend that an automated payroll is not merely a luxury, but a critical part of the daily function of any business. With our knowledge and years of experience, we can save you precious time and costs by assisting you with this important part of your business as an Employer.

Our payroll department offers you a wide range of services to save you time and costs long term which include:

  • Monthly payslips with accurate PAYE/SDL/UIF payments
  • Automated reports for monthly EMP201 returns, 6 monthly IRP5/Employer reconciliation and Workmen’s Compensation reports – no manual calculations required
  • Electronic UIF information uploads
  • Salary structuring

Please contact us by latest 1 October 2015 to schedule an appointment for in-house assistance in this regard.