SEPTEMBER 2011
1
A STEP-BY-STEP GUIDE TO THE
EMPLOYER RECONCILIATION PROCESS
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.:
SDL REF NO.:
UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
PGINF01
Business Information
Transaction
Year (CCYY)
Period of Reconciliation
(CCYYMM)
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employer Reconciliation Declaration
EMP501
Nature of Person:
Individual Partnership
Company /
CC/ShareBlock
Public / Local
Authority
Association
not for Gain
Estate / Liquidation /
Trust
Club
Welfare
Organisation
Trading or
Other Name
Surname or
Registered
Name
Initials
Bus Tel No.
Fax No.
Cell No.
Date of Birth
(CCYYMMDD)
ID No.
Passport No.
Country of Issue
(e.g. South Africa = ZAF)
CK No.
Business Income
Tax Ref No.
VAT Ref No.
Activity within
Major Division
Contact
Email
Business Physical Address Details
Unit No.
Complex (if
applicable)
Street No.
Street/Name
of Farm
Suburb /
District
City / Town
Postal
Code
Postal Address Details
Mark here with an "X" if same
as above or complete your
Postal Address.
Postal Code
Employer Bank Account Details
Account No.
Branch No.
Account Holder Relationship:
In Name of
Business
Third Party
Account
Holder Name
Account Type:
Cheque
Savings /
Transmission
NOTE: Registered details will be updated with the supplied information
I hereby declare that this reconciliation is true and correct and that all tax, levies and
contributions required to be deducted has been declared and all payments declared have been
made. I hereby accept liability for any differences due.
Declaration
Signature:
Date
(CCYYMMDD)
For enquiries go to
www.sars.gov.za or
call 0800 00 SARS (7277)
PAYE REF NO.:
SDL REF NO.:
UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year
(CCYY)
Year of Assessment
(CCYY)
Period of Reconciliation
(CCYYMM)
Certificate No.
Type of
Certificate
IRPINF01
Employee Information
Surname /
Trading Name
First Two
Names
Initials
Nature of
Person
Date of Birth
(CCYYMMDD)
ID No.
Passport
No.
Passport Country of Issue
(e.g. South Africa = ZAF)
Income Tax
Ref No.
Contact
Email
Home
Tel No.
Bus Tel
No.
Fax No.
Cell No.
Employee Address Details - Residential
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Employee Address Details - Postal
Mark here with an “X” if same
as above or complete your
Postal Address
Postal
Code
Employer Reference Numbers
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employee Remuneration Bank Account Details
Mark here with an “X' if not paid
electronically or if foreign bank accoun
t
Account No.
Branch No.
Bank
Name
Branch
Name
Account Holder
Name
Bank Account Type
Account Holder
Relationship:
Own Joint 3rd Party
Account Type:
Cheque / Current
Acc.
Bond Acc.
Savings Acc.
Credit Card Acc.
Transmission Acc. Subscription Share Acc.
Employee Income Tax
Certificate
IRP5/IT3(a)
EMP701
Reconciliation Declaration Adjustment
UIF:SDL:PAYE:
2010.1.0EMP701_RO English 01/012010
Transaction Year:
Trading Name:
Form ID: EMP701Time Stamp: 21159880
Transaction
Year (CCYY)
PAYE
Ref No.
SDL
Ref No.
UIF
Ref No.
Trading or
Other Name
02
Number of
Years with
Adjustments
Adjustment Declaration
EMPADJ01
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE
SDL
UIF
Total
Payment
Due By / To You
Adjustment Declaration
EMPADJ02
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE
SDL
UIF
Total
Payment
Due By / To You
Sum of Adjusted Declaration(s)
EMPSUM01
Total Due By / To You
Total
UIF
SDL
PAYE
Payment
Declaration
Date
(CCYYMMDD)
I hereby declare that this reconciliation is true and correct and that all tax, levies and contributions
required to be deducted has been declared and all payments declared have been made. I hereby
accept liability for any difference due.
Signature
For enquiries go to www.sars.gov.za or call 0800 00 SARS (7277)
EMP601
Tax Certificate Cancellation Declaration
PAYE REF NO.
EMP601_RO 2010.3.0 English 01/012010
Transaction Year:
Trading or Other Name:
Form ID: EMP601
Time Stamp: 21159840
Transaction
Year (CCYY)
PAYE
Ref No.
Trading or Other Name
Individual Certificates
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Note: Specify all individual cancelled certificates in this section
Certificate Ranges
From Number
To Number
From Number
To Number
From Number
To Number
From Number
To Number
Note: Specify all cancelled certificate ranges in this section
Declaration
I declare that the above certificates have been cancelled. All
related transactions have been rectified.
Date(CCYYMMDD)
Employer Signature
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
CONTENTS
1. GLOSSARY OF TERMS .............................................................................. 1
2. OVERVIEW ................................................................................................... 2
3. UNDERSTANDING THE NEW RECONCILIATION PROCESS ................... 2
4. e@syFile
TM
Employer ................................................................................... 3
5. THE EMPLOYER RECONCILIATION DECLARATION (EMP501) .............. 4
4.1. INTRODUCTION ..........................................................................................................5
4.2. COMPLETING THE EMP501.......................................................................................5
4.3. RECONCILIATION .....................................................................................................13
4.4. ISSUES THAT MAY ARISE ........................................................................................14
6. EMPLOYEE INCOME TAX CERTIFICATE [IRP5/IT3(a)] .......................... 15
5.1. INTRODUCTION ........................................................................................................16
5.2. COMPLETING EMPLOYEE INCOME TAX CERTIFICATES [IRP5/IT3(a)]: ...............17
7. TAX CERTIFICATE CANCELLATION DECLARATION (EMP601) ............ 24
8. THE RECONCILIATION DECLARATION ADJUSTMENT (EMP701) ....... 26
9. CODES FOR THE COUNTRY THAT ISSUED THE PASSPORT ............... 28
10. EMPLOYER’S BUSINESS ACTIVITY CODES .......................................... 31
11. LIST OF INCOME AND DEDUCTION CODES FOR IRP5/IT3(a) ............. 32
12. RULES FOR THE CONSOLIDATION OF SOURCE CODES
FROM 2010 YEAR OF ASSESSMENT ...................................................... 39
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1. GLOSSARY OF TERMS
TERM DESCRIPTION
Annual period
The tax year transaction period 1 March to 28/29 February
Commissioner
The Commissioner of the South African Revenue Service
CSV file
Electronic data of your employee tax certificates [IRP5/IT3(a)s] which is
generated using your payroll system
EMP201
Monthly Employer Declaration
EMP301
Underpayment on Account letter
EMP501
Employer Reconciliation Declaration
EMP601
Tax Certificate Cancellation Declaration
EMP701
Reconciliation Declaration Adjustment
EMPSA
Employer Statement of Account
ID
Identity number
Interim period
The six month transaction period 1 March to 31 August
IRP5/IT3a
Employee Tax Certificate
ITREG
Income Tax Registration
ITREG
certificate
Income Tax Registration certificate
PAYE
Pay-As-You-Earn
SARS
The South African Revenue Service
SDL
Skills-Development-Levy
Tax liability
Amount of tax withheld from the employees, which is owed to SARS
UIF
Unemployment Insurance Fund
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
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2. OVERVIEW
In terms of the Income Tax Act No. 58 of 1962, employers are required to:
• Deductthecorrectamountoftaxfromemployees
• PaythisamounttoSARSmonthly,ensuringSARSreceivesaMonthlyEmployerDeclaration(EMP201)andtheassociated
payment
• ReconcilethesedeductionsandpaymentsduringtheannualEmployersTaxSeasonandtheInterimReconciliationperiod.
• Issuetaxcerticatestoemployees
Therefore,duringtheinterimandannualPAYEReconciliationemployersarerequiredtosubmitaccuratereconciliationdeclarations
(EMP501,ifapplicable,EMP601andEMP701)inrespectoftheEMP201submitted,thepaymentsmadeandtheIRP5/IT3(a).
SARShasbeenmodernisingandsimplifyingtaxprocessesinlinewithinternationalbestpractice.
Each year SARS works hard to improve service standards, incorporating the latest technology and developments in tax
standardsworldwide.Ouraimistoprovideastraightforward,user-friendlyprocessandsolution.
Withthisinmind,wearecontinuallyenhancingthePAYEprocessfortheEmployersTaxSeason(interimandannual).We’ve
introduced additional elements, and these changes are a vital part of SARS’s long-term vision to have a more accurate
reconciliationprocess,whichhasbeenaccommodatedforine@syFile™Employersoftware.
InpartneringwithSARStoworktowardsourvision,theemployerplaysacriticalrole.Thisguidewillhelpyoutofullyourtax
responsibilitiestoensurethatyouhaveasmoothEmployersTaxSeason(interimandannual).
Forfurtherinformation,pleasevisitaSARSbranch,calltheSARSContactCentreon080000SARS(7277)orvisit
www.sars.gov.za.
3. UNDERSTANDING THE EMPLOYER RECONCILIATION PROCESS
The employer PAYE Reconciliation processiswhere an employer is requiredtosubmitaccuratereconciliation declarations
(EMP501,ifapplicable,EMP601andEMP701)inrespectoftheEMP201submitted,thepaymentsmadeandtheIRP5/IT3(a)
s. for the:
• Interimperiod–whichisforthetransactionperiod1Marchto31August,or
• Annualperiod–whichifforthefulltaxyear1Marchto28/29February.
TheinterimreconciliationwasintroducedinSeptember2010andhasnowbecomeanintegralpartofthePAYEReconciliation.
Theinterimreconciliationprocessisintendedtoassistemployersby:
• Enablinganeasierandmoreaccurateannualreconciliationsubmission
• Maintaininganup-to-dateemployeedatabase
• RegisteringemployeesforIncomeTaxpurposes,asrequired.
Note: PAYE reconciliation submissions must be made to SARS by the date, as prescribed by the Commissioner, by
notice in the Government Gazette.
ThePAYEreconciliationprocesshasbeenenhancedsince2008,to provideasimpliedprocessandintroducedafree
custom-builtsoftware(e@syFile™Employer)toassistemployersinmanagingtheirengagementswithSARSquickly,easily
andconveniently.Formoreinformation,refertosection4ofthisguide.
Thebasicreconciliationprocesshasremainedconstant,withtheEMP501allowingemployerstocalculatethedifference,
if any, between the total value of the tax certicates they issued, their total declared liability (EMP201) and their total
paymentstoSARS.
All mandatory elds must be completed, as required, and remains the responsibility of the employer to ensure the
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informationprovidedtoSARSisaccurateatthetimeofsubmission.
ThisinformationiscriticalinfulllingSARS’slong-termvisiontohaveamoreaccuratereconciliationprocess.Itwillalsoset
thefoundationforincreasinglyefcientprocessingofPAYEsubmissions.
Making your submission:
Submissioncanbemadeviathefollowingchannels:
Electronic submissions:
Itisimportanttonotethatonlythelatestversionofe@syFile™EmployermustbeusedasanyinformationsubmittedtoSARS
usingapreviousversionwillnotbeaccepted.Forthelatestversion,refertoSARSeFilingwebsitewww.sarseling.co.za.
• Onlineusinge@syFile™Employer–viaSARSeFilingusinganeFilingusernameandpassword.
• OnadiscataSARSbranch-thediscmustcontainanencryptedlecreatedbythee@syFile™Employersoftware.To
createtheencryptedle,generatetheCSVtaxcerticatelefromthepayrollsystem,importthisintoe@syFile™Employer
andpreparetheemployerreconciliationdeclarationsforsubmission.SignedhardcopiesoftheEMP501,and,ifapplicable,
theEMP601andEMP701mustbesubmittedtogetherwiththedisc.OnceSARShascapturedtheinformation,thedisc
willbereturnedtoyou,tosustainthesecurityoftheinformationprovided.
Note: Employers must import CSV files into e@syFile™ Employer as SARS no longer accepts CSV files directly from
payroll systems.
Manual submissions:
• OverthecounteratalocalSARSbranch
• ByplacingitinaSARSdropbox
• Bypost.
Note: The original Employer Reconciliation forms that were posted to you by SARS must be submitted, as these
forms contain a unique printed barcode for purposes of capturing and storing data. No copies or self-printed forms
will be accepted. Copies of all declarations submitted must be retained for a period of five (5) years.
4. E@SYFILE™ EMPLOYER
Amajordevelopmentinthe reconciliation processwastheintroductionof freesoftware (e@syFile™Employer)to reduce
turnaroundtimesanderrors,andultimatelyprovidesasimpler,moreconvenientprocessforbothemployersandSARS.
e@syFile™EmployerisasoftwarepackagewhichhasbeendesignedbySARStohelpemployersmanagetheirengagements
withSARSquickly,easilyandconvenientlyonthecomputer,inthecomfortoftheofceorhome.Thissoftwarecanbeused
ofineandonlyneedtoconnecttotheinternetwhensubmittingtoSARS.
Using e@syFile™ Employer, employers can:
1. Finalise, submit and pay Monthly Employer Declaration (EMP201).
2. Finalise and submit interim and annual Employer Reconciliation Declarations in five basic steps:
• Step1-Theemployer’scurrentpayrollsystemgenerateselectronicIRP5/IT3(a)sinaCSVlewhichisimportedintoe@
syFile™Employer.
• Step2-Theemployerusese@syFile™Employertocaptureallmanualcerticates.
• Step3-e@syFile™EmployerusesinformationfromalltheIRP5/IT3(a)stoautomaticallypopulatecerticatetotalsforthe
EMP501.Theemployerentersthemonthlyliabilitiesandpayments,ande@syFile™Employercalculatestherest.
• Step4-YoucanmakeyourdeclarationbygeneratingtheCSVtaxcerticatelefromthepayrollsystem,andimportingthis
leintoe@syFile™EmployerforsubmissiontoSARS.
• Step5 –Cancelcerticates (EMP601),ormakes adjustmentstoprevious year’s reconciliation submissionsEMP701,if
applicable.ThensubmityourreconciliationdeclarationstoSARS.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
4
e@syFile™EmployerautomaticallygeneratesanAdobePDFversionofallIRP5/IT3(a)swhichcanbegiventoemployees
(eitherprintedorelectronically)forPersonalIncomeTax(PIT)lingseason.
Whencreatingthereconciliationsubmission,employershavetheoptionofstoringthePDFcerticatescreatedaspartofthereconciliation.
However,forthePAYEInterimReconciliation,IRP5/IT3(a)sthese certificates must not be issued to employees, as they
areforSARS’sadministrativepurposesonly.Certicatesshouldonlybeprovidedtotheemployeeswhoseemploymentwas
terminatedpriortotheclosingoftheinterimperiod,duetoresignation,death,immigrationoranyemployerceasingtobean
employer,thecerticatenumbermustreectthefullreconciliationperiod(02).
3. Register employees for Income Tax and obtain feedback
Employersareabletousee@syFile™EmployertoregisteremployeesforIncomeTax.Tohelpemployersthreeregistration
optionsaremadeavailablenamely:
• IndividualIncomeTaxRegistration(ITREG),whereanemployercanapplytoregisteremployeesindividually.
• BulkITREG,whereSARSregistersemployeesusingthePAYEReconciliationsubmissionsprovidedbyemployers.
• BundledITREG–whichenablesemployerstoregistermultipleemployees(maximumof100)atatimeandlimitedto1000employees
permonth,forthoseemployeesthatwerenotregisteredaspartoftheemployer’spreviousPAYEreconciliationsubmission.
Feedbacktoemployersontheoutcomeoftheregistrationprocessforemployeesismadeavailable.
Formoreinformationontheregistrationofemployees,refertothee@syFile™EmployerUserGuideavailableontheSARS
websitewww.sars.gov.za.
4. Receive all letters and correspondence issues by SARS–AllcommunicationissuedbySARSon eFilingisalso
availablethrough e@syFile™Employer. Employerscanthereforekeepabreast ofany changesormatters ofinterest
whichmayaffectthem.
ItisimportanttonotethatonlythelatestversionmustbeusedasanyinformationsubmittedtoSARSusingapreviousversion
ofe@syFile™Employer,willnotbeaccepted.
Theupdatedversionofe@syFile™Employercanbeaccessedby:
• VisitingtheSARSeFilingwebsitewww.sarseling.co.zaanddownloadingthelatestversion.
• CallingtheSARSContactCentreon080000SARS(7277)orvisitingyourlocalSARSbranchandrequestingthelatest
versionofthee@syFile™EmployerCDtobeposted.(Itmaytakemorethantwoweekstobedeliveredtoyouandwillonly
bedeliveredtophysicalstreetaddresses,notpostboxes).
SEPTEMBER 2011
5
5. THE EMPLOYER RECONCILIATION DECLARATION (EMP501)
5.1 INTRODUCTION
Employersarenowrequiredtocompletetworeconciliationdeclarationspertaxyear.Alleldsaremandatory.
5.2 COMPLETING THE EMP501
Note:Thesectionswilleitherbeoptional,mandatoryornotrequired,andmustbecompletedaccordingtotheNatureofPerson.
PleasenotewhichalphabethasbeenusedtodenotetherelevantNatureofPersoneldwhencompletingyourEMP501:
• A:Individual
• B:Partnership
• C:Company/CC/Shareblock
• D:Public/LocalAuthority
• E:AssociationnotforGain
• F:Estate/Liquidation/Trust
• G:Club;or
• H:Welfareorganisation.
1
Completing the header details:
• Transaction Year:ThisisaninternaltermrepresentingtheyeartowhichtheEMP501refers.
• PeriodofReconciliation:Fillinthesubmissionperiodtowhichthedeclarationrelates.Thisvalueisthetransactionyear
followedbytheconcludingcalendaryearmonthofthereconciliation,i.e.ifthereconciliationisfortheperioduptoAugust
2011,use201108.
• PAYERefNo:Fillintheemployer’sPAYEreferencenumber.
• SDLRefNo:Fillintheemployer’sSDLreferencenumber.
• UIFRefNo:Fillintheemployer’sUIFnumber.
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 20937136
PGINF01
Business Information
Transaction
Year (CCYY)
Period of Reconciliation
(CCYYMM)
PAYE Ref No. SDL Ref No. UIF Ref No.
Employer Reconciliation Declaration
EMP501
Nature of Person:
Individual Partnership
Company /
CC/ShareBlock
Public / Local
Authority
Association
not for Gain
Estate / Liquidation /
Trust
Club
Welfare
Organisation
Trading or
Other Name
Surname or
Registered
Name
Initials
Bus Tel No. Fax No.
Cell No.
Date of Birth
(CCYYMMDD)
ID No.
Passport No.
Country of Issue
(e.g. South Africa = ZAF)
CK No.
Business Income
Tax Ref No.
VAT Ref No.
Activity within
Major Division
Contact
Email
Business Physical Address Details
Unit No.
Complex (if
applicable)
Street No.
Street/Name
of Farm
Suburb /
District
City / Town
Postal
Code
Postal Address Details
Mark here with an "X" if same
as above or complete your
Postal Address.
Postal Code
Employer Bank Account Details
Account No.
Branch No.
Account Holder Relationship:
In Name of
Business
Third Party
Account
Holder Name
Account Type:
Cheque
Savings /
Transmission
NOTE: Registered details will be updated with the supplied information
I hereby declare that this reconciliation is true and correct and that all tax, levies and
contributions required to be deducted has been declared and all payments declared have been
made. I hereby accept liability for any differences due.
Declaration
Signature:
Date
(CCYYMMDD)
For enquiries go to
www.sars.gov.za or
call 0800 00 SARS (7277)
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
6
2
Completing the Business Information:
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
PGINF01
Business Information
Transaction
Year (CCYY)
Period of Reconciliation
(CCYYMM)
PAYE Ref No. SDL Ref No. UIF Ref No.
Employer Reconciliation Declaration
EMP501
Nature of Person:
Individual Partnership
Company /
CC/ShareBlock
Public / Local
Authority
Association
not for Gain
Estate / Liquidation /
Trust
Club
Welfare
Organisation
Trading or
Other Name
Surname or
Registered
Name
Initials
Bus Tel No. Fax No.
Cell No.
Date of Birth
(CCYYMMDD)
ID No.
Passport No.
Country of Issue
(e.g. South Africa = ZAF)
CK No.
Business Income
Tax Ref No.
VAT Ref No.
Activity within
Major Division
Contact
Email
Business Physical Address Details
Unit No.
Complex (if
applicable)
Street No.
Street/Name
of Farm
Suburb /
District
City / Town
Postal
Code
Postal Address Details
Mark here with an "X" if same
as above or complete your
Postal Address.
Postal Code
Employer Bank Account Details
Account No.
Branch No.
Account Holder Relationship:
In Name of
Business
Third Party
Account
Holder Name
Account Type:
Cheque
Savings /
Transmission
NOTE: Registered details will be updated with the supplied information
I hereby declare that this reconciliation is true and correct and that all tax, levies and
contributions required to be deducted has been declared and all payments declared have been
made. I hereby accept liability for any differences due.
Declaration
Signature:
Date
(CCYYMMDD)
For enquiries go to
www.sars.gov.za or
call 0800 00 SARS (7277)
• NatureofPerson:Pleasechecktheapplicableboxfortherelevantbusinesstype.
• TradingorOtherName:Fillinthebusinesstradingorothername.
• Surnameorregisteredname:Foranaturalperson(AandwhereapplicableF)llinthesurnameand
initials. For non-natural person (B, C, D, E, G, H and where applicable F) fill in the registered name.
• Initials:Fillintheinitials(mandatoryforA,optionalforF).
Note: For theBusTelNo, FaxNoand CellNoelds, pleaseonlyuse numeralswithoutany spacesinbetween. Ifyouare
enteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNoeld.
• Bus Tel No:Fillinthebusinesstelephonenumber
• FaxNo:Fillinthebusinessfaxnumber.
• Cell No: Fillinthecellularnumber.
• Date of Birth: Fillintheemployer’sdateofbirthifyouareanIndividual(A).ForFthiseldismandatoryifthe Initials eld
hasbeenlledin.
• ID No: Foranindividual(A)eithertheIDNo.orPassportNo.ismandatory.ForFthiseldismandatoryifthe Initialseld
hasbeenlledin.
• Passport No: Foranindividual(A)eithertheIDNo.orPassportNo.ismandatory.ForFthiseldismandatoryiftheInitials
eldhasbeenlledin.
• Country of Issue: IfyouhavelledinthePassportNo.eld,pleaseselectthecountryinwhichthepassportwasissued.
Pleaseseesection 9. Codes for the country that issued the passport.
• CK No: Pleaseusenumerals(optionalforCandF).
• BusinessIncomeTaxRefNo:Pleaseusenumerals(optionalforA,C,E,F,GandH).
• VAT Ref No: FillinthebusinessVATreferencenumberusingonlynumerals.
• Activity within Major Division: Fillin therelevantbusinessactivity code.Refer to VAT 403 Trade Classification
Guide.
• Contact Email:Fillintheemailcontactdetailsforthebusiness,e.g.:[email protected].
SEPTEMBER 2011
7
3
Completing the Business Physical Address Details:
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
PGINF01
Business Information
Transaction
Year (CCYY)
Period of Reconciliation
(CCYYMM)
PAYE Ref No. SDL Ref No. UIF Ref No.
Employer Reconciliation Declaration
EMP501
Nature of Person:
Individual Partnership
Company /
CC/ShareBlock
Public / Local
Authority
Association
not for Gain
Estate / Liquidation /
Trust
Club
Welfare
Organisation
Trading or
Other Name
Surname or
Registered
Name
Initials
Bus Tel No. Fax No.
Cell No.
Date of Birth
(CCYYMMDD)
ID No.
Passport No.
Country of Issue
(e.g. South Africa = ZAF)
CK No.
Business Income
Tax Ref No.
VAT Ref No.
Activity within
Major Division
Contact
Email
Business Physical Address Details
Unit No.
Complex (if
applicable)
Street No.
Street/Name
of Farm
Suburb /
District
City / Town
Postal
Code
Postal Address Details
Mark here with an "X" if same
as above or complete your
Postal Address.
Postal Code
Employer Bank Account Details
Account No.
Branch No.
Account Holder Relationship:
In Name of
Business
Third Party
Account
Holder Name
Account Type:
Cheque
Savings /
Transmission
NOTE: Registered details will be updated with the supplied information
I hereby declare that this reconciliation is true and correct and that all tax, levies and
contributions required to be deducted has been declared and all payments declared have been
made. I hereby accept liability for any differences due.
Declaration
Signature:
Date
(CCYYMMDD)
For enquiries go to
www.sars.gov.za or
call 0800 00 SARS (7277)
• Unit No:Fillintheunitnumberifthebusinessisnotinastandalonebuilding.
• Complex:Whereapplicable,llinthenameofthecomplex.
• Street No:Fillinthestreetnumberforthestreetinwhichthebusinessislocated.
• Street/Name of Farm:Fillinthenameofthestreetorthefarminwhichthebusinessislocated.
• Suburb/District:Fillinthenameofthesuburbordistrictinwhichthebusinessislocated.
• City/Town: Fillinthenameofthecityortowninwhichthebusinessislocated.
• Postal Code:Fillinthepostalcodeforthesuburbinwhichthebusinessislocated.
4
Completing the Business Postal Address Details:
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
PGINF01
Business Information
Transaction
Year (CCYY)
Period of Reconciliation
(CCYYMM)
PAYE Ref No. SDL Ref No. UIF Ref No.
Employer Reconciliation Declaration
EMP501
Nature of Person:
Individual Partnership
Company /
CC/ShareBlock
Public / Local
Authority
Association
not for Gain
Estate / Liquidation /
Trust
Club
Welfare
Organisation
Trading or
Other Name
Surname or
Registered
Name
Initials
Bus Tel No. Fax No.
Cell No.
Date of Birth
(CCYYMMDD)
ID No.
Passport No.
Country of Issue
(e.g. South Africa = ZAF)
CK No.
Business Income
Tax Ref No.
VAT Ref No.
Activity within
Major Division
Contact
Email
Business Physical Address Details
Unit No.
Complex (if
applicable)
Street No.
Street/Name
of Farm
Suburb /
District
City / Town
Postal
Code
Postal Address Details
Mark here with an "X" if same
as above or complete your
Postal Address.
Postal Code
Employer Bank Account Details
Account No.
Branch No.
Account Holder Relationship:
In Name of
Business
Third Party
Account
Holder Name
Account Type:
Cheque
Savings /
Transmission
NOTE: Registered details will be updated with the supplied information
I hereby declare that this reconciliation is true and correct and that all tax, levies and
contributions required to be deducted has been declared and all payments declared have been
made. I hereby accept liability for any differences due.
Declaration
Signature:
Date
(CCYYMMDD)
For enquiries go to
www.sars.gov.za or
call 0800 00 SARS (7277)
Ifthepostaladdressdetailsarethesameastheresidentialdetails,pleasechecktheboxnexttoMark here with an “X” if
same as above or complete your Postal Address.Ifnot,llintheemployer’spostaladdressandpostalcode.
5
Complete the Employer Bank Account Details section:
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
PGINF01
Business Information
Transaction
Year (CCYY)
Period of Reconciliation
(CCYYMM)
PAYE Ref No. SDL Ref No. UIF Ref No.
Employer Reconciliation Declaration
EMP501
Nature of Person:
Individual Partnership
Company /
CC/ShareBlock
Public / Local
Authority
Association
not for Gain
Estate / Liquidation /
Trust
Club
Welfare
Organisation
Trading or
Other Name
Surname or
Registered
Name
Initials
Bus Tel No. Fax No.
Cell No.
Date of Birth
(CCYYMMDD)
ID No.
Passport No.
Country of Issue
(e.g. South Africa = ZAF)
CK No.
Business Income
Tax Ref No.
VAT Ref No.
Activity within
Major Division
Contact
Email
Business Physical Address Details
Unit No.
Complex (if
applicable)
Street No.
Street/Name
of Farm
Suburb /
District
City / Town
Postal
Code
Postal Address Details
Mark here with an "X" if same
as above or complete your
Postal Address.
Postal Code
Employer Bank Account Details
Account No.
Branch No.
Account Holder Relationship:
In Name of
Business
Third Party
Account
Holder Name
Account Type:
Cheque
Savings /
Transmission
NOTE: Registered details will be updated with the supplied information
I hereby declare that this reconciliation is true and correct and that all tax, levies and
contributions required to be deducted has been declared and all payments declared have been
made. I hereby accept liability for any differences due.
Declaration
Signature:
Date
(CCYYMMDD)
For enquiries go to
www.sars.gov.za or
call 0800 00 SARS (7277)
• Account No: Fillinthebusinessaccountnumber.
• Branch No:Fillinthesix-digitbranchcodeforthebusiness’sbankifnotpre-populated.
• Account Holder Name:Fillintheaccountholder’sname.
• Account Holder Relationship: Indicatewhetherthebusiness’saccountisinthenameofthebusinessora3
rd
party.
• Account Type:Indicatewhetherthebusinessaccounttypeischequeorsavings/transmission.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
8
6
Completing the Declaration section:
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
PGINF01
Business Information
Transaction
Year (CCYY)
Period of Reconciliation
(CCYYMM)
PAYE Ref No. SDL Ref No. UIF Ref No.
Employer Reconciliation Declaration
EMP501
Nature of Person:
Individual Partnership
Company /
CC/ShareBlock
Public / Local
Authority
Association
not for Gain
Estate / Liquidation /
Trust
Club
Welfare
Organisation
Trading or
Other Name
Surname or
Registered
Name
Initials
Bus Tel No. Fax No.
Cell No.
Date of Birth
(CCYYMMDD)
ID No.
Passport No.
Country of Issue
(e.g. South Africa = ZAF)
CK No.
Business Income
Tax Ref No.
VAT Ref No.
Activity within
Major Division
Contact
Email
Business Physical Address Details
Unit No.
Complex (if
applicable)
Street No.
Street/Name
of Farm
Suburb /
District
City / Town
Postal
Code
Postal Address Details
Mark here with an "X" if same
as above or complete your
Postal Address.
Postal Code
Employer Bank Account Details
Account No.
Branch No.
Account Holder Relationship:
In Name of
Business
Third Party
Account
Holder Name
Account Type:
Cheque
Savings /
Transmission
NOTE: Registered details will be updated with the supplied information
I hereby declare that this reconciliation is true and correct and that all tax, levies and
contributions required to be deducted has been declared and all payments declared have been
made. I hereby accept liability for any differences due.
Declaration
Signature:
Date
(CCYYMMDD)
For enquiries go to
www.sars.gov.za or
call 0800 00 SARS (7277)
• SignanddateyourDeclaration.
7
Completing the Representative section:
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
PGINF01
Business Information
Transaction
Year (CCYY)
Period of Reconciliation
(CCYYMM)
PAYE Ref No. SDL Ref No. UIF Ref No.
Employer Reconciliation Declaration
EMP501
Nature of Person:
Individual Partnership
Company /
CC/ShareBlock
Public / Local
Authority
Association
not for Gain
Estate / Liquidation /
Trust
Club
Welfare
Organisation
Trading or
Other Name
Surname or
Registered
Name
Initials
Bus Tel No. Fax No.
Cell No.
Date of Birth
(CCYYMMDD)
ID No.
Passport No.
Country of Issue
(e.g. South Africa = ZAF)
CK No.
Business Income
Tax Ref No.
VAT Ref No.
Activity within
Major Division
Contact
Email
Business Physical Address Details
Unit No.
Complex (if
applicable)
Street No.
Street/Name
of Farm
Suburb /
District
City / Town
Postal
Code
Postal Address Details
Mark here with an "X" if same
as above or complete your
Postal Address.
Postal Code
Employer Bank Account Details
Account No.
Branch No.
Account Holder Relationship:
In Name of
Business
Third Party
Account
Holder Name
Account Type:
Cheque
Savings /
Transmission
NOTE: Registered details will be updated with the supplied information
I hereby declare that this reconciliation is true and correct and that all tax, levies and
contributions required to be deducted has been declared and all payments declared have been
made. I hereby accept liability for any differences due.
Declaration
Signature:
Date
(CCYYMMDD)
For enquiries go to
www.sars.gov.za or
call 0800 00 SARS (7277)
Note: OptionalforAandF,butmandatoryforB,C,D,E,GandH.
• Surname: Fillintherepresentative’ssurname.
• Initials:Fillintherepresentative’sinitials.
Note: For theBusTelNo, FaxNoand CellNoelds, pleaseonlyuse numeralswithoutany spacesinbetween. Ifyouare
enteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNoeld.
• Bus Tel No: Fillintherepresentative’sbusinesstelephonenumber.
• FaxNo:Fillintherepresentative’sfaxnumber.
• Cell No:Fillintherepresentative’scellularnumber.
• ID No: EitherIDNo.orPassportNo.ismandatory.
• Passport No: EitherIDNo.orPassportNo.ismandatory.
• Country of Issue:IfyouhavelledinthePassportNo.eld,pleaseselectthecountryinwhichthepassportwasissued.
Pleaseseesection 9. Codes for the country that issued the passport.
• Capacity:Selecttherelevantblockforthecapacityinwhichyouarerepresentingthebusiness.
• Contact Email:Fillintherepresentative’semailcontactdetails,e.g.:[email protected].
SEPTEMBER 2011
9
8
Complete the Contact Person section:
EMP501_RO 2010.5.0 English 2010 02/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Contact Details
CONDE01
Representative
Surname
Initials
Bus Tel No. Fax No.
Cell No.
ID No. Passport No.
Country of Issue
(e.g. South Africa = ZAF)
Capacity:
Public Officer
Curator / Trustee / Liquidator /
Executor / Administrator
Partner Treasurer
Accounting officer for Local /
Public Authority
Contact
Email
Contact Person
Surname
Initials
Bus Tel No. Fax No.
Cell No.
ID No. Passport No.
Country of Issue
(e.g. South Africa = ZAF)
Contact
Email
Tax Practitioner
Surname
Initials
Bus
Tel No.
Fax
No.
Cell
No.
Reg
No.
PR -
Contact
Email
Reason for Over / Understatement of Declaration
Reason
Pleasellinthecontactpersonsectionifyouhavenotlledintherepresentativesection.
• Surname: Fillinthecontactperson’ssurname.
• Initials: Fillinthecontactperson’sinitials.
Note: For theBusTelNo, FaxNoand CellNoelds, pleaseonlyuse numeralswithoutany spacesinbetween. Ifyouare
enteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNoeld.
• Bus Tel No: Fillinthecontactperson’sbusinesstelephonenumber.
• FaxNo:Fillinthecontactperson’sfaxnumber.
• Cell No:Fillinthecontactperson’scellularnumber.
• ID No: EitherIDNo.orPassportNo.ismandatory.
• Passport No:EitherIDNo.orPassportNo.ismandatory.
• Country of Issue: IfyouhavelledinthePassportNo.eld,pleaseselectthecountryinwhichthepassportwasissued.
Pleaseseesection 9. Codes for the country that issued the passport.
• Contact Email:Fillinthecontactperson’semailcontactdetails,e.g.:[email protected].
9
CompletetheTaxPractitionersection:
EMP501_RO 2010.5.0 English 2010 02/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Contact Details
CONDE01
Representative
Surname
Initials
Bus Tel No. Fax No.
Cell No.
ID No. Passport No.
Country of Issue
(e.g. South Africa = ZAF)
Capacity:
Public Officer
Curator / Trustee / Liquidator /
Executor / Administrator
Partner Treasurer
Accounting officer for Local /
Public Authority
Contact
Email
Contact Person
Surname
Initials
Bus Tel No. Fax No.
Cell No.
ID No. Passport No.
Country of Issue
(e.g. South Africa = ZAF)
Contact
Email
Tax Practitioner
Surname
Initials
Bus
Tel No.
Fax
No.
Cell
No.
Reg
No.
PR -
Contact
Email
Reason for Over / Understatement of Declaration
Reason
Note: This section is optional.
• Surname:Fillinthetaxpractitioner’ssurname.
• Initials:Fillinthetaxpractitioner’sinitials.
Note:For theBusTelNo, FaxNoandCellNo elds,pleaseonly usenumeralswithoutanyspaces inbetween.If youare
enteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNoeld.
• Bus Tel No:Fillinthetaxpractitioner’sbusinesstelephonenumber.
• FaxNo:Fillinthetaxpractitioner’sfaxnumber.
• Cell No: Fillinthetaxpractitioner’scellularnumber.
• Reg No: Fillinthetaxpractitioner’sregistrationnumber.
• Contact Email:Fillinthetaxpractitioner’semailcontactdetails,e.g.:[email protected].
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
10
10
Completing the Reason for Over / Understatement of Declaration section:
EMP501_RO 2010.5.0 English 2010 02/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Contact Details
CONDE01
Representative
Surname
Initials
Bus Tel No. Fax No.
Cell No.
ID No. Passport No.
Country of Issue
(e.g. South Africa = ZAF)
Capacity:
Public Officer
Curator / Trustee / Liquidator /
Executor / Administrator
Partner Treasurer
Accounting officer for Local /
Public Authority
Contact
Email
Contact Person
Surname
Initials
Bus Tel No. Fax No.
Cell No.
ID No. Passport No.
Country of Issue
(e.g. South Africa = ZAF)
Contact
Email
Tax Practitioner
Surname
Initials
Bus
Tel No.
Fax
No.
Cell
No.
Reg
No.
PR -
Contact
Email
Reason for Over / Understatement of Declaration
Reason
Whereapplicable,statethereasonfortheover/understatementofyourdeclaration.
11
Completing the PAYE, SDL & UIF sections:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars
PRDFY01
Transaction Year (CCYY)
Period of
Reconciliation
(CCYYMM)
PAYE Ref
No.
SDL Ref
No.
UIF Ref
No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability
& Certificates Values
Total Value of Tax
Certificates
PAYE
Rands only, no cents
SDL
Rands only, no cents
UIF
Rands only, no cents
Total Monthly Liability
Rands only, no cents
Total Payments
Rands only, no cents
Total Value of Electronic
Tax Certificates
Total Value of Manual
Tax Certificates
Declared Liability
Rands only, no cents
Due By / To You
Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• TheseeldsareasummaryofthemonthlyliabilitiesforPAYE,SDLandUIFasrecalculatedduringthereconciliationprocess.
– Theyareallnumericeldsandcentsmustbeomittedorroundedofftothenearestrand.
– Azeroliabilityshouldbeindicatedusing“0”.
– TheTotalMonthlyLiabilityisthesumofthePAYE,SDLandUIFliabilitiesfortherelevantmonth.
– The totals maybeforatwelve-monthorsix-monthperiod,fortheannual or interim (biannual) reconciliation
respectively.
• PAYE:FillinthePAYEamountsforthebusinesspermonth.
• SDL:FillintheSDLamountsforthebusinesspermonth.
• UIF:FillintheUIFamountsforthebusinesspermonth.
– TheseeldsareasummaryofthemonthlyliabilitiesforPAYE,SDLandUIFasrecalculatedduringthereconciliation
process. The totals may be for a six month or 12 month period, in respect of biannual or annual reconciliations
respectively.
SEPTEMBER 2011
11
12
Completing the Total Payments section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars
PRDFY01
Transaction Year (CCYY)
Period of
Reconciliation
(CCYYMM)
PAYE Ref
No.
SDL Ref
No.
UIF Ref
No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability
& Certificates Values
Total Value of Tax
Certificates
PAYE
Rands only, no cents
SDL
Rands only, no cents
UIF
Rands only, no cents
Total Monthly Liability
Rands only, no cents
Total Payments
Rands only, no cents
Total Value of Electronic
Tax Certificates
Total Value of Manual
Tax Certificates
Declared Liability
Rands only, no cents
Due By / To You
Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• Fillinthetotalpaymentsforthebusinesspermonth.
• ThemonthlytotalofallactualpaymentsmadetoSARSinrespectofPAYE,SDLandUIFfortherelevantmonthshouldbe
indicated. This must exclude any additional tax, interest and penalties paid.
• Theyareallnumericeldsandcentsmustbeomittedorroundedofftothenearestrand.
13
Completing the Total section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars
PRDFY01
Transaction Year (CCYY)
Period of
Reconciliation
(CCYYMM)
PAYE Ref
No.
SDL Ref
No.
UIF Ref
No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability
& Certificates Values
Total Value of Tax
Certificates
PAYE
Rands only, no cents
SDL
Rands only, no cents
UIF
Rands only, no cents
Total Monthly Liability
Rands only, no cents
Total Payments
Rands only, no cents
Total Value of Electronic
Tax Certificates
Total Value of Manual
Tax Certificates
Declared Liability
Rands only, no cents
Due By / To You
Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• Thisisthesumofeitherthesix(interim)ortwelve-month(annual)periodinrespectofPAYE,SDLandUIF,givingagrandtotal
ofallthemonthlyliabilitiesforthatperiod.
• Thiseldisautomaticallycalculatedforelectronicsubmissions.
Note: IftheSDLandUIFcontributionsarenotonthecerticatesthisvaluemustbecalculatedandthevaluemustbecompleted.
14
CompletingtheTotalValueofElectronicTaxCerticatessection:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars
PRDFY01
Transaction Year (CCYY)
Period of
Reconciliation
(CCYYMM)
PAYE Ref
No.
SDL Ref
No.
UIF Ref
No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability
& Certificates Values
Total Value of Tax
Certificates
PAYE
Rands only, no cents
SDL
Rands only, no cents
UIF
Rands only, no cents
Total Monthly Liability
Rands only, no cents
Total Payments
Rands only, no cents
Total Value of Electronic
Tax Certificates
Total Value of Manual
Tax Certificates
Declared Liability
Rands only, no cents
Due By / To You
Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• Thisisthesumtotalofthetaxvalueforallelectronictaxcerticatesissuedbytheemployer.
15
CompletingtheTotalValueofManualTaxCerticatessection:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars
PRDFY01
Transaction Year (CCYY)
Period of
Reconciliation
(CCYYMM)
PAYE Ref
No.
SDL Ref
No.
UIF Ref
No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability
& Certificates Values
Total Value of Tax
Certificates
PAYE
Rands only, no cents
SDL
Rands only, no cents
UIF
Rands only, no cents
Total Monthly Liability
Rands only, no cents
Total Payments
Rands only, no cents
Total Value of Electronic
Tax Certificates
Total Value of Manual
Tax Certificates
Declared Liability
Rands only, no cents
Due By / To You
Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• Thisisthesumtotalofthetaxvalueforallmanuallycompletedtaxcerticatesissuedbytheemployer.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
12
16
CompletingtheTotalValueofTaxCerticatessection:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars
PRDFY01
Transaction Year (CCYY)
Period of
Reconciliation
(CCYYMM)
PAYE Ref
No.
SDL Ref
No.
UIF Ref
No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability
& Certificates Values
Total Value of Tax
Certificates
PAYE
Rands only, no cents
SDL
Rands only, no cents
UIF
Rands only, no cents
Total Monthly Liability
Rands only, no cents
Total Payments
Rands only, no cents
Total Value of Electronic
Tax Certificates
Total Value of Manual
Tax Certificates
Declared Liability
Rands only, no cents
Due By / To You
Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• TotalValueofTaxCerticates(PAYE): Tocalculatethisvalue,addtheTotalValueofElectronicTaxCerticates
and the TotalValueofManualTaxCerticates.
• Total Value of Tax Certicates (SDL): To calculate this value, add the total of the SDL contribution on each tax
certicate(whereapplicable).Alternatively,calculateandcapturethisvaluemanually.
• TotalValueofTaxCerticates(UIF):Tocalculatethisvalue,addthetotaloftheUIFcontributiononeachtaxcerticate
(whereapplicable).Alternatively,calculateandcapturethisvaluemanually.
17
Completing the Difference – Liability & Certificate Values section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars
PRDFY01
Transaction Year (CCYY)
Period of
Reconciliation
(CCYYMM)
PAYE Ref
No.
SDL Ref
No.
UIF Ref
No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability
& Certificates Values
Total Value of Tax
Certificates
PAYE
Rands only, no cents
SDL
Rands only, no cents
UIF
Rands only, no cents
Total Monthly Liability
Rands only, no cents
Total Payments
Rands only, no cents
Total Value of Electronic
Tax Certificates
Total Value of Manual
Tax Certificates
Declared Liability
Rands only, no cents
Due By / To You
Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
SubtractthetotalannualliabilityfromthetotalvalueofcerticatesinrespectofPAYE,SDLandUIFtogiveadifference(ifany).
• Difference – Liability & Certificate Values (PAYE): Tocalculatethisvalue,subtracttheAnnualTotal(PAYEcolumn)
fromtheTotalValueofTaxCerticates(PAYEcolumn).
• Difference – Liability & Certificate Values (SDL): Tocalculatethisvalue,subtracttheAnnualTotal(SDLcolumn)from
theTotalValueofTaxCerticates(SDLcolumn).
• Difference – Liability & Certificate Values (UIF):Tocalculatethisvalue,subtracttheAnnualTotal(UIFcolumn)from
theTotalValueofTaxCerticates(UIFcolumn).
• Difference – Liability & Certificate Values (Total Monthly Liability):Tocalculatethisvalue, addthe following:
PAYEDifference+SDLDifference+UIFDifference.
18
Completing the Declared Liability section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars
PRDFY01
Transaction Year (CCYY)
Period of
Reconciliation
(CCYYMM)
PAYE Ref
No.
SDL Ref
No.
UIF Ref
No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability
& Certificates Values
Total Value of Tax
Certificates
PAYE
Rands only, no cents
SDL
Rands only, no cents
UIF
Rands only, no cents
Total Monthly Liability
Rands only, no cents
Total Payments
Rands only, no cents
Total Value of Electronic
Tax Certificates
Total Value of Manual
Tax Certificates
Declared Liability
Rands only, no cents
Due By / To You
Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• AddyourtotalannualliabilityforPAYE,SDL&UIFplusthetotaldifference(ifany)toarriveatyournaldeclaredliability.
19
Completing the Due By/To You section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars
PRDFY01
Transaction Year (CCYY)
Period of
Reconciliation
(CCYYMM)
PAYE Ref
No.
SDL Ref
No.
UIF Ref
No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability
& Certificates Values
Total Value of Tax
Certificates
PAYE
Rands only, no cents
SDL
Rands only, no cents
UIF
Rands only, no cents
Total Monthly Liability
Rands only, no cents
Total Payments
Rands only, no cents
Total Value of Electronic
Tax Certificates
Total Value of Manual
Tax Certificates
Declared Liability
Rands only, no cents
Due By / To You
Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• SubtractyourTotalPaymentsfromyourDeclaredLiabilityfortheyear.Anypositiveamountisduebyyouandanynegative
amount is due to you.
SEPTEMBER 2011
13
5.3 RECONCILIATION
5.3.1 How to reconcile
Reconciliationinvolvesmatching all taxdue (liabilities) withalltax paid andchecking these againstthe total valueofall tax
certicatesissued.Thesethreeamountsshouldallbeequal.Thereconciliationprocessonlyrelatestotaxpaidandnotadditional
tax, penalties or interest.
5.3.2 Reconciliation steps for employers:
1
BeforeyoucompleteyourEMP501(fortheannualorinterimsubmission),determinethetotalincomeofeachemployeeforthat
yearandrecalculatethetaxbasedonthatamount.IRP5/IT3(a)sshouldreecttheincome,deductionsandtaxascalculatedat
this point.
2
IftherecalculatedliabilityaccordingtoyourtaxcerticatesisdifferenttowhatwaspreviouslydeclaredinyourmonthlyEMP201s,
youneedtodetermineinwhichmonth(s)thesedifferencesoccurred.
3
CapturealltherelevantdemographicinformationintheBusinessInformationandContactDetailssections.
4
Captureall yourmonthly liabilities forPAYE, SDLandUIF usingthese revisedguresinthe FinancialParticulars section on
theEMP501(i.e.wheredifferent,theliabilitiesinsertedontheEMP501shouldbethenalcalculatedliabilitiesratherthanthe
liabilitiesdeclaredontheEMP201).
5
CaptureyourtotalmonthlypaymentsmadeinrespectofPAYE,SDLandUIFbutexcludingpaymentsmadeinrespectofinterest,
penaltiesandadditionaltax.ThesearetheactualpaymentsyouhavemadetoSARSthroughouttheyear–norecalculations
needed.
6
Calculatethetotalsanddifferenceelds(Ifusinge@syFile
TM
Employersimplyclickontheself-assessbuttoninordertopopulate
allthetotalsanddifferenceeldsforyou).
7
Employers mustcalculatethe SDL and UIFtotalsand capture thevalues. If the SDL andUIFcontributions arenoton the
certicatesthisvaluemustbecalculatedandcompleted.
8
Whensettlinganyshortfallreectedinthereconciliation,thepaymentmustbeallocatedtotheperiod(s)inwhichtheshortfall
occurred.Iftherelevantperiodcannotbedetermined,thepaymentshouldbeallocatedtothelastactiveperiodwithinthe
transaction,whichisAugust(interim)orFebruary(annual).
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
14
5.4 ISSUES THAT MAY ARISE
5.4.1. Whereyouhadacreditduethatyouusedinsettlingaliabilitythisyear,youshouldaddittothepaymenteldforthat
particularmonthinnalisingyourreconciliation.
5.4.2. Thefollowingarethemostcommoninstanceswheretherecalculated(actual)monthlyliabilitiescoulddifferfromthe
originaldeclaredliabilityamountontheEMP201s:
• Adelayinimplementingthecorrecttaxtables.Thismayhaveresultedinanover/under-deductionoftaxinthemonths
priortothetaxtablesbeingintroduced.Aslongastheadjustmentsaremadeinthemonthfollowingthetaxtablesbeing
madeavailable,theoriginalEMP201amountsneednotberevised.
• Whenperformingyournaltaxliabilitycalculationforemployees,differencescouldariseasaresultofuctuationsin
monthlyremuneration. Wherethis has occurred the differences mustbereectedinthe relevantmonth (e.g.inthe
monththatapersonresignsorendofthetaxyear).
• Whenanemployerspreadsanemployee’staxontheir13thchequeoverataxyearandtheemployeeresignsbefore
thebonusisdue,theremightbeanover/under-deduction.
• Anyadministrativetimingdifferenceinupdatingyourpayrollrecords(e.g.resignationordeathofanemployee)whichisonly
updatedafterrunningthepayroll,resultinginanover-paymenttoSARS).
5.4.3. IfyouchangeanydatainrespectofanyreconciliationthathasalreadybeensubmittedtoSARS,thecerticate(s)can
beamendedandtheEMP501adjustedaccordingly.TherevisedEMP501orEMP701(ifchangingadeclarationfora
previousyear),andanyrevisedcerticates,mustthenberesubmittedtoSARS.
SEPTEMBER 2011
15
6. EMPLOYEE INCOME TAX CERTIFICATE [IRP5/IT3(a)]
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year
(CCYY)
Year of Assessment
(CCYY)
Period of Reconciliation
(CCYYMM)
Certificate No.
Type of
Certificate
IRPINF01
Employee Information
Surname /
Trading Name
First Two
Names
Initials
Nature of
Person
Date of Birth
(CCYYMMDD)
ID No.
Passport
No.
Passport Country of Issue
(e.g. South Africa = ZAF)
Income Tax
Ref No.
Contact
Email
Home
Tel No.
Bus Tel
No.
Fax No.
Cell No.
Employee Address Details - Residential
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Employee Address Details - Postal
Mark here with an “X” if same
as above or complete your
Postal Address
Postal
Code
Employer Reference Numbers
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employee Remuneration Bank Account Details
Mark here with an “X' if not paid
electronically or if foreign bank accoun
t
Account No. Branch No.
Bank
Name
Branch
Name
Account Holder
Name
Bank Account Type
Account Holder
Relationship:
Own Joint 3rd Party
Account Type:
Cheque / Current
Acc.
Bond Acc.
Savings Acc.
Credit Card Acc.
Transmission Acc. Subscription Share Acc.
Employee Income Tax
Certificate
IRP5/IT3(a)
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information
TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R
3696
Gross Retirement Funding Income
R
3697
Gross Non-Retirement Funding Income
R
3698
Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / Contributions
R
4497
Tax Withheld
SITE
4101
R
,
PAYE
R
4102
,
PAYE on Lump Sum Benefit
R
4115
,
Employee and Employer UIF Contribution
R
4141
,
Employer SDL Contribution
R
4142
,
R
Total Tax, SDL and UIF
4149
,
Reason for Non-Deduction of Employees’ Tax
OR
4150
Pay Periods
Periods in Year of Assessment
,
No. of Periods Worked
Period Employed From (CCYYMMDD)
Period Employed To (CCYYMMDD)
,
Directive Numbers
Directive No.
Directive No.
Directive No.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
16
6.1 INTRODUCTION
SARSmadechangestotheIRP5/IT3(a)aimedatimprovingdataqualityforboththeemployerandSARS.
EmployersmakinguseofmanualcerticatesmayonlyissuethesetoemployeesonceSARSissatisedthatthereconciliation
hasbeencompletedcorrectly.ThemanualcerticateswiththesignedEMP501,andwhereapplicabletheEMP601,EMP701
mustbesubmittedtoSARS.
• Employersmustallocateuniquenumbersforeverycerticateissuedtoemployees
• AmanualIRP5/IT3(a)willnotbeacceptedbySARSifalltherelevantmandatoryeldsarenotcompleted
• All incomeand deductions reectedon an IRP5/IT3(a) mustbeclassied accordingtothe differentcodes allocated for
income and deductions [Pleasesee 11. List of Income and Deduction Codes for IRP5/IT3(a)].
• AllincomeanddeductionscodesusedonanIRP5/IT3(a)mustbecompletedontheIRP5/IT3(a)innumericsequence.
• AseparateIRP5/IT3(a)maynotbeissuedtotheemployeeinrespectofthesameremuneration,andnoblankcerticates
maybeissued
• Wheretheemployee’sremunerationconsistsoflocalandforeignremuneration,separateIRP5/IT3(a)certicatesmustbe
issued for each type of remuneration.
Themonthofreconciliationforthecalendaryearisindicatedbyatwo-digitnumber.Ifthereconciliationisfortheperiodupto
February,theformatis“02”.IftheperiodisuptoAugust,theformatis“08”.
Thismeansthatthetaxcerticatessubmittedfortheinterimreconciliationwilldifferfromthecerticatessubmittedannuallyinthe
followingways:
• InterimtaxcerticateswillonlybeissuedtoSARSandmustnotbeissuedtoemployees
• Interimtaxcerticateswillreectinformationonincomeanddeductionsforamaximumperiodofsixmonths.
• Employees’taxmustbereectedagainstcode4102(PAYE).ThetotalamountmustnotbesplitintoSITE(4101)andPAYE
(4102)
• Foremployeeswhoseemploymentwasterminatedpriortotheclosingoftheinterimperiod,forinstanceduetoresignation,
death,immigrationorwheretheemployerceasedtobeanemployer:
– Thetaxcerticatemustreectnancialinformationfortheperiodactuallyemployed
– Wherethereweredeductionsinrespectofemployees’tax,itmustbesplitandreectedagainstcode4102(PAYE)and
4101(SITE)
– Thecalendarmonthinthetaxcerticatenumber(code3010)mustbespeciedas“02”toindicatethatthisisanaltax
certicate.ThesamecerticateshouldbesubmittedtoSARSattheendofthetaxyearaspartofthenalsubmission.
SEPTEMBER 2011
17
5.2 COMPLETING EMPLOYEE INCOME TAX CERTIFICATES [IRP5/IT3(a)]
1
Completing the header details:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year
(CCYY)
Year of Assessment
(CCYY)
Period of Reconciliation
(CCYYMM)
Certificate No.
Type of
Certificate
IRPINF01
Employee Information
Surname /
Trading Name
First Two
Names
Initials
Nature of
Person
Date of Birth
(CCYYMMDD)
ID No.
Passport
No.
Passport Country of Issue
(e.g. South Africa = ZAF)
Income Tax
Ref No.
Contact
Email
Home
Tel No.
Bus Tel
No.
Fax No.
Cell No.
Employee Address Details - Residential
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Employee Address Details - Postal
Mark here with an “X” if same
as above or complete your
Postal Address
Postal
Code
Employer Reference Numbers
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employee Remuneration Bank Account Details
Mark here with an “X' if not paid
electronically or if foreign bank accoun
t
Account No. Branch No.
Bank
Name
Branch
Name
Account Holder
Name
Bank Account Type
Account Holder
Relationship:
Own Joint 3rd Party
Account Type:
Cheque / Current
Acc.
Bond Acc.
Savings Acc.
Credit Card Acc.
Transmission Acc. Subscription Share Acc.
Employee Income Tax
Certificate
IRP5/IT3(a)
• Transaction Year:ThisisaninternaltermrepresentingtheyeartowhichtheEMP501refers.
• Year of Assessment: Fillintheyearofassessmenttowhichtheincomerelates.
• Period of Reconciliation: Fillinthetaxperiodtowhichtheincomerelates.
• Certificate No: Thisuniquethirty-digitnumberisallocatedbytheemployerforeachspecicIRP5/IT3(a)certicateissued.
Thecerticatenumberiscomprisedof:
– Theten-digitemployerPAYEreferencenumber(oralternatively,theIncomeTaxnumberifthishasbeenused)
– Thefour-digitTransactionYear
– Thetwo-digitconcludingcalendaryearmonthforthereconciliation,i.e.ifthereconciliationisfortheperioduptoFebruary,the
formatwillbe02,oriftheperiodisuptoAugust,theformatwillbe08.
Note:IfanalIRP5/IT3(a)isissuedduringtheyear,use02.
– Afourteen-digitcombinationofalphaandnumericcharactersformulatedattheemployer’sdiscretiontocompletethe
number.
• TypeofCerticate:SpecifywhetherthecerticateisanIRP5oranIT3(a).
2
Completing the Employee Information:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year
(CCYY)
Year of Assessment
(CCYY)
Period of Reconciliation
(CCYYMM)
Certificate No.
Type of
Certificate
IRPINF01
Employee Information
Surname /
Trading Name
First Two
Names
Initials
Nature of
Person
Date of Birth
(CCYYMMDD)
ID No.
Passport
No.
Passport Country of Issue
(e.g. South Africa = ZAF)
Income Tax
Ref No.
Contact
Email
Home
Tel No.
Bus Tel
No.
Fax No.
Cell No.
Employee Address Details - Residential
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Employee Address Details - Postal
Mark here with an “X” if same
as above or complete your
Postal Address
Postal
Code
Employer Reference Numbers
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employee Remuneration Bank Account Details
Mark here with an “X' if not paid
electronically or if foreign bank accoun
t
Account No. Branch No.
Bank
Name
Branch
Name
Account Holder
Name
Bank Account Type
Account Holder
Relationship:
Own Joint 3rd Party
Account Type:
Cheque / Current
Acc.
Bond Acc.
Savings Acc.
Credit Card Acc.
Transmission Acc. Subscription Share Acc.
Employee Income Tax
Certificate
IRP5/IT3(a)
• Surname/Trading Name:Ifthecerticateisforanindividual,completetheindividual’ssurname.However,completethe
tradingnameifthecerticateisforatrust,company,partnershiporcorporation.
• First two Names:Fillintheemployee’srstandsecondnamesiftheemployeeisanindividual(eitherwithorwithoutan
IDNo.orPassportNo.),adirectorofaprivatecompany/memberofaclosecorporation,orapensioner.
• Initials: Fillintheemployee’sinitialsiftheemployeeisanindividual(eitherwithorwithoutanIDNo.orPassportNo.),a
directorofaprivatecompany/memberofaclosecorporation,orapensioner.
• Nature of Person: Pleaseenteroneofthelettersbelowfortheapplicabledescription:
– A:IndividualwithanIDNo.orPassportNo.
– B:IndividualwithoutanIDNo.orPassportNo.
– C:Directorofaprivatecompany/memberofaclosecorporation
– D:Trust
– E:Company/CC
– F:Partnership
– G:Corporation
– H:Employmentcompany/personalservicecompanyorCC,or
– N:Pensioner.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
18
• Date of Birth: Fillinthe employee’sdateof birth ifthe employee isanindividual (either withorwithout an identityor
passportnumber),adirectorofaprivatecompany/memberofaclosecorporationorapensioner.
• ID No:Fill intheemployee’s IDnumber. Thisismandatoryforan individual(with anidentityorpassportnumber) ifthe
passportnumberhasnotbeencompleted,andoptionalforapensioner.
• Passport No: Fillin theemployee’s passportnumber. Thisis mandatoryfor anindividual(withanidentity orpassport
number)iftheidentitynumberhasnotbeencompleted,andoptionalforapensioner.
• Passport Country of Issue:Thisisanoptionaleldforthecountryinwhichthepassportwasissued,e.g.SouthAfrica
willbeZAF.Pleaseseesection 9. Codes for the country that issued the passport.
• IncomeTaxRefNo:Thisisanoptionaleldfortheemployee’sIncomeTaxreferencenumber,andmuststartwitha0,1,
2,3or9.
• Home Tel No:Thisisanoptionaleldfortheemployee’shometelephonenumber.
• Bus Tel No: Thisisanoptionaleldfortheemployee’sbusinesstelephonenumber.
• FaxNo:Thisisanoptionaleldfortheemployee’sfaxnumber.
• Cell No:Thisisanoptionaleldfortheemployee’scellulartelephonenumber.
• Contact Email: Thisisanoptionaleldfortheemployee’semailcontactdetails.
3
Completing the Employee Address Details – Residential section:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year
(CCYY)
Year of Assessment
(CCYY)
Period of Reconciliation
(CCYYMM)
Certificate No.
Type of
Certificate
IRPINF01
Employee Information
Surname /
Trading Name
First Two
Names
Initials
Nature of
Person
Date of Birth
(CCYYMMDD)
ID No.
Passport
No.
Passport Country of Issue
(e.g. South Africa = ZAF)
Income Tax
Ref No.
Contact
Email
Home
Tel No.
Bus Tel
No.
Fax No.
Cell No.
Employee Address Details - Residential
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Employee Address Details - Postal
Mark here with an “X” if same
as above or complete your
Postal Address
Postal
Code
Employer Reference Numbers
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employee Remuneration Bank Account Details
Mark here with an “X' if not paid
electronically or if foreign bank accoun
t
Account No. Branch No.
Bank
Name
Branch
Name
Account Holder
Name
Bank Account Type
Account Holder
Relationship:
Own Joint 3rd Party
Account Type:
Cheque / Current
Acc.
Bond Acc.
Savings Acc.
Credit Card Acc.
Transmission Acc. Subscription Share Acc.
Employee Income Tax
Certificate
IRP5/IT3(a)
• Unit No: Fillintheunitnumberiftheemployeedoesnotresideinastandalonehouse.
• Complex:Whereapplicable,llinthenameofthecomplex.
• Street No:Fillinthestreetnumberoftheresidenceinwhichtheemployeeresides.
• Street/Name of Farm:Fillinthenameofthestreetorthefarmwheretheemployeeresides.
• Suburb/District:Fillinthenameofthesuburbordistrictinwhichtheemployeeresides.
• City/Town: Fillinthenameofthecityortowninwhichtheemployeeresides.
• Postal Code:Fillinthepostalcodeforthesuburbinwhichtheemployeeresides.
4
Completing the Employer Reference Numbers section:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year
(CCYY)
Year of Assessment
(CCYY)
Period of Reconciliation
(CCYYMM)
Certificate No.
Type of
Certificate
IRPINF01
Employee Information
Surname /
Trading Name
First Two
Names
Initials
Nature of
Person
Date of Birth
(CCYYMMDD)
ID No.
Passport
No.
Passport Country of Issue
(e.g. South Africa = ZAF)
Income Tax
Ref No.
Contact
Email
Home
Tel No.
Bus Tel
No.
Fax No.
Cell No.
Employee Address Details - Residential
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Employee Address Details - Postal
Mark here with an “X” if same
as above or complete your
Postal Address
Postal
Code
Employer Reference Numbers
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employee Remuneration Bank Account Details
Mark here with an “X' if not paid
electronically or if foreign bank accoun
t
Account No. Branch No.
Bank
Name
Branch
Name
Account Holder
Name
Bank Account Type
Account Holder
Relationship:
Own Joint 3rd Party
Account Type:
Cheque / Current
Acc.
Bond Acc.
Savings Acc.
Credit Card Acc.
Transmission Acc. Subscription Share Acc.
Employee Income Tax
Certificate
IRP5/IT3(a)
• PAYE Ref No: Fillintheemployee’sPAYEreferencenumber.Thisnumbermustbeginwitha7iftheemployerisregistered
foremployees’taxpurposes,andwitha0,1,2,3or9iftheemployerisnotregistered.Wherethereferencenumberbegins
with0,1,2,3or9,thetaxvalueonthecerticatecannotbecompletedbutthereasonforthenon-deductionmustbelled
in.
• SDL Ref No:Fillintheemployee’sSDLreferencenumber.
• UIF Ref No: Fillintheemployee’sUIFreferencenumber.
SEPTEMBER 2011
19
5
Completing the Employee Address Details – Postal section:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year
(CCYY)
Year of Assessment
(CCYY)
Period of Reconciliation
(CCYYMM)
Certificate No.
Type of
Certificate
IRPINF01
Employee Information
Surname /
Trading Name
First Two
Names
Initials
Nature of
Person
Date of Birth
(CCYYMMDD)
ID No.
Passport
No.
Passport Country of Issue
(e.g. South Africa = ZAF)
Income Tax
Ref No.
Contact
Email
Home
Tel No.
Bus Tel
No.
Fax No.
Cell No.
Employee Address Details - Residential
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Employee Address Details - Postal
Mark here with an “X” if same
as above or complete your
Postal Address
Postal
Code
Employer Reference Numbers
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employee Remuneration Bank Account Details
Mark here with an “X' if not paid
electronically or if foreign bank accoun
t
Account No. Branch No.
Bank
Name
Branch
Name
Account Holder
Name
Bank Account Type
Account Holder
Relationship:
Own Joint 3rd Party
Account Type:
Cheque / Current
Acc.
Bond Acc.
Savings Acc.
Credit Card Acc.
Transmission Acc. Subscription Share Acc.
Employee Income Tax
Certificate
IRP5/IT3(a)
• Ifthepostaladdressdetailsarethesameastheresidentialdetails,pleasechecktheboxnexttoMark here with an “X”
if same as above or complete your Postal Address.Ifnot,llintheemployee’spostaladdressandpostalcode.
6
Completing the Employee Remuneration Bank Account Details section:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year
(CCYY)
Year of Assessment
(CCYY)
Period of Reconciliation
(CCYYMM)
Certificate No.
Type of
Certificate
IRPINF01
Employee Information
Surname /
Trading Name
First Two
Names
Initials
Nature of
Person
Date of Birth
(CCYYMMDD)
ID No.
Passport
No.
Passport Country of Issue
(e.g. South Africa = ZAF)
Income Tax
Ref No.
Contact
Email
Home
Tel No.
Bus Tel
No.
Fax No.
Cell No.
Employee Address Details - Residential
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Employee Address Details - Postal
Mark here with an “X” if same
as above or complete your
Postal Address
Postal
Code
Employer Reference Numbers
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employee Remuneration Bank Account Details
Mark here with an “X' if not paid
electronically or if foreign bank accoun
t
Account No. Branch No.
Bank
Name
Branch
Name
Account Holder
Name
Bank Account Type
Account Holder
Relationship:
Own Joint 3rd Party
Account Type:
Cheque / Current
Acc.
Bond Acc.
Savings Acc.
Credit Card Acc.
Transmission Acc. Subscription Share Acc.
Employee Income Tax
Certificate
IRP5/IT3(a)
• Iftheemployee’spaymentismadeintoaforeignbankaccount,oriftheyarenotpaidelectronically,pleasecheckMark
boxwithan“X”ifnotpaidelectronicallyorforforeignbankaccount.Furtherbankdetailsarenotrequiredin
this case.
• Account No: Fillintheemployee’saccountnumber.
• Branch No: Fillinthesix-digitbranchcodefortheemployee’sbankifnotpre-populated.
• Bank Name:Selecttheemployee’sbankfromthepop-upthatappears.
• Branch Name: Fillinthebranchnamefortheemployee’sbankifnotpre-populated.
• Account Holder Name:Fillinthenameoftheaccountholder.
7
Completing the Bank Account Type section:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year
(CCYY)
Year of Assessment
(CCYY)
Period of Reconciliation
(CCYYMM)
Certificate No.
Type of
Certificate
IRPINF01
Employee Information
Surname /
Trading Name
First Two
Names
Initials
Nature of
Person
Date of Birth
(CCYYMMDD)
ID No.
Passport
No.
Passport Country of Issue
(e.g. South Africa = ZAF)
Income Tax
Ref No.
Contact
Email
Home
Tel No.
Bus Tel
No.
Fax No.
Cell No.
Employee Address Details - Residential
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Employee Address Details - Postal
Mark here with an “X” if same
as above or complete your
Postal Address
Postal
Code
Employer Reference Numbers
PAYE Ref No.
SDL Ref No.
UIF Ref No.
Employee Remuneration Bank Account Details
Mark here with an “X' if not paid
electronically or if foreign bank accoun
t
Account No. Branch No.
Bank
Name
Branch
Name
Account Holder
Name
Bank Account Type
Account Holder
Relationship:
Own Joint 3rd Party
Account Type:
Cheque / Current
Acc.
Bond Acc.
Savings Acc.
Credit Card Acc.
Transmission Acc. Subscription Share Acc.
Employee Income Tax
Certificate
IRP5/IT3(a)
• Account Holder Relationship:Indicatewhethertheemployee’saccountisOwn,Jointor3
rd
Party.
• Account Type:IndicatewhethertheemployeehasaCheque/CurrentAcc,aBondAcc,aSavingsAcc,aCreditCardAcc,
aTransmissionAccorSubscriptionShareAcc.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
20
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information
TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R
3696
Gross Retirement Funding Income
R
3697
Gross Non-Retirement Funding Income
R
3698
Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / Contributions
R
4497
Tax Withheld
SITE
4101
R
,
PAYE
R
4102
,
PAYE on Lump Sum Benefit
R
4115
,
Employee and Employer UIF Contribution
R
4141
,
Employer SDL Contribution
R
4142
,
R
Total Tax, SDL and UIF
4149
,
Reason for Non-Deduction of Employees’ Tax
OR
4150
Pay Periods
Periods in Year of Assessment
,
No. of Periods Worked
Period Employed From (CCYYMMDD)
Period Employed To (CCYYMMDD)
,
Directive Numbers
Directive No.
Directive No.
Directive No.
8
Completing the Employee Address Details – Business section:
Note: Pensionersneednotcompletethissection.
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information
TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R
3696
Gross Retirement Funding Income
R
3697
Gross Non-Retirement Funding Income
R
3698
Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / Contributions
R
4497
Tax Withheld
SITE
4101
R
,
PAYE
R
4102
,
PAYE on Lump Sum Benefit
R
4115
,
Employee and Employer UIF Contribution
R
4141
,
Employer SDL Contribution
R
4142
,
R
Total Tax, SDL and UIF
4149
,
Reason for Non-Deduction of Employees’ Tax
OR
4150
Pay Periods
Periods in Year of Assessment
,
No. of Periods Worked
Period Employed From (CCYYMMDD)
Period Employed To (CCYYMMDD)
,
Directive Numbers
Directive No.
Directive No.
Directive No.
• Unit No: Fillintheunitnumberifthebusinessaddressfortheemployeeisnotastandalonelocation.
• Complex:Whereapplicable,llinthenameofthecomplexinwhichthebusinessislocated.
• Street No: Fillinthestreetnumberforthebusinesslocation.
• Street/Name of Farm: Fillinthestreetnameorfarmnamewherethebusinessislocated.
• Suburb/District:Fillinthenameofthesuburbordistrictinwhichthebusinessislocated.
• City/Town: Fillinthenameofthecityortowninwhichthebusinessislocated.
• Postal Code: Fillinthepostalcodeforthesuburbinwhichthebusinessislocated.
9
Completing the Income Received section:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information
TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R
3696
Gross Retirement Funding Income
R
3697
Gross Non-Retirement Funding Income
R
3698
Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / Contributions
R
4497
Tax Withheld
SITE
4101
R
,
PAYE
R
4102
,
PAYE on Lump Sum Benefit
R
4115
,
Employee and Employer UIF Contribution
R
4141
,
Employer SDL Contribution
R
4142
,
R
Total Tax, SDL and UIF
4149
,
Reason for Non-Deduction of Employees’ Tax
OR
4150
Pay Periods
Periods in Year of Assessment
,
No. of Periods Worked
Period Employed From (CCYYMMDD)
Period Employed To (CCYYMMDD)
,
Directive Numbers
Directive No.
Directive No.
Directive No.
Note: Randamountsshouldbeenteredfromtherightofthegrid,andcentsmustberoundedofftothenearestrandasper
theexamplebelow.
R (rand value of income):
50000
SEPTEMBER 2011
21
Source code block:
Note:SARShassimpliedthePAYEsubmissionprocessbycombiningrequiredsourcecodes,andeliminatingcertainredundant
codes.Pleaseseesection 11. Rules for the Consolidation of Source Codes.
• Fillinavalidincomecode.Pleasesee section 10. List of Income and Deduction Codes for IRP5/IT3(a)toobtainthe
codeforthetypeofincomethatwasreceived.
Non-TaxableIncome:Thisisthesumtotalofalltheincomeamountswhichwerecompletedasnon-taxable(i.e.code3696).
Note:Theamountcompletedmustbeexcludedfromcodes3697and3698.
Gross Retirement Funding Income: Thisisthesumtotalofallretirementfundingincomeamounts(i.e.code3697).
Note: Thiseldismandatoryifnovalueiscompletedforcode3696or3698.
Gross Non-Retirement Funding Income: Thisisthesumtotalofallnon-retirementfundingincomeamounts(i.e.code3698).
Note: Thiseldismandatoryifnovalueiscompletedforcode3696or3697.
10
Completing the Deductions/Contributions section:
Thissectionmustbecompletedonlyifanyrelevantamounthasbeendeductedfromorcontributedonbehalfoftheemployee.
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information
TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R
3696
Gross Retirement Funding Income
R
3697
Gross Non-Retirement Funding Income
R
3698
Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / Contributions
R
4497
Tax Withheld
SITE
4101
R
,
PAYE
R
4102
,
PAYE on Lump Sum Benefit
R
4115
,
Employee and Employer UIF Contribution
R
4141
,
Employer SDL Contribution
R
4142
,
R
Total Tax, SDL and UIF
4149
,
Reason for Non-Deduction of Employees’ Tax
OR
4150
Pay Periods
Periods in Year of Assessment
,
No. of Periods Worked
Period Employed From (CCYYMMDD)
Period Employed To (CCYYMMDD)
,
Directive Numbers
Directive No.
Directive No.
Directive No.
Note:Randamountsshouldbeenteredfromtherightofthegrid,andcentsmustberoundedofftothenearestrand.
• The rand value for the deductions/contributions must be completed from the right, and the code for the deduction/
contributionmustbeenteredunderSource Codeinthefourblocksnexttotherandamount.
• TotalDeductions/Contributions:Fillinthesumtotalofalldeductions/contributions.
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information
TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R
3696
Gross Retirement Funding Income
R
3697
Gross Non-Retirement Funding Income
R
3698
Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / Contributions
R
4497
Tax Withheld
SITE
4101
R
,
PAYE
R
4102
,
PAYE on Lump Sum Benefit
R
4115
,
Employee and Employer UIF Contribution
R
4141
,
Employer SDL Contribution
R
4142
,
R
Total Tax, SDL and UIF
4149
,
Reason for Non-Deduction of Employees’ Tax
OR
4150
Pay Periods
Periods in Year of Assessment
,
No. of Periods Worked
Period Employed From (CCYYMMDD)
Period Employed To (CCYYMMDD)
,
Directive Numbers
Directive No.
Directive No.
Directive No.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
22
11
CompletingtheTaxWithheldsection:
ThissectiondealswiththetaxamountswhichanemployerdeductsfromtheemployeepriortopayingtheseamountstoSARS.
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information
TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R
3696
Gross Retirement Funding Income
R
3697
Gross Non-Retirement Funding Income
R
3698
Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / Contributions
R
4497
Tax Withheld
SITE
4101
R
,
PAYE
R
4102
,
PAYE on Lump Sum Benefit
R
4115
,
Employee and Employer UIF Contribution
R
4141
,
Employer SDL Contribution
R
4142
,
R
Total Tax, SDL and UIF
4149
,
Reason for Non-Deduction of Employees’ Tax
OR
4150
Pay Periods
Periods in Year of Assessment
,
No. of Periods Worked
Period Employed From (CCYYMMDD)
Period Employed To (CCYYMMDD)
,
Directive Numbers
Directive No.
Directive No.
Directive No.
Note: Pleaseuserandsandcentsinthissection.
• SITE (4101):FillintheSITEamountdeducted.Thiseldismandatoryifthevaluesforcodes4102 and 4115, and the
ReasonforNon-DeductionofEmployees’Taxare not completed.
• PAYE (4102): FillinthePAYEamountdeducted.Thiseldismandatoryifthevaluesforcodes4101 and 4115, and the
ReasonforNon-DeductionofEmployees’Taxare not completed.
• PAYE on Lump Sum Benefit (4115): FillinthePAYEamountdeductedfromtheretirementlumpsumbenet.Thiseld
mayonlybecompletedifcode3915hasbeencompletedunderIncome Received.
• Employee and Employer UIF Contribution (4141):Fillinthesumtotalofboththeemployee’sandemployerUIF
contributions.
• Employer SDL Contribution (4142):Fillinthesumtotaloftheemployer’sSDLcontributions.
• TotalTax,SDLandUIF(4149):Completethisbyaddingthefollowingtotals:SITE (4101)+PAYE(4102)+PAYE on
Lump Sum Benefit (4115)+Employee and Employer UIF Contribution(4141)+Employer SDL Contribution
(4142).
• Reasonfor Non-DeductionofEmployees’Tax(4150):Fillina validreasoncodefor whytheemployer hasnot
deductedanyemployees’taxfromtheincome.Thiseldismandatoryifthevaluesforcodes4101, 4102 and 4115 are not
completed.Pleaseseesection 11.7 Employees’ Tax Deduction and Reason Codes.
12
Completing the Pay Periods section:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information
TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R
3696
Gross Retirement Funding Income
R
3697
Gross Non-Retirement Funding Income
R
3698
Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / Contributions
R
4497
Tax Withheld
SITE
4101
R
,
PAYE
R
4102
,
PAYE on Lump Sum Benefit
R
4115
,
Employee and Employer UIF Contribution
R
4141
,
Employer SDL Contribution
R
4142
,
R
Total Tax, SDL and UIF
4149
,
Reason for Non-Deduction of Employees’ Tax
OR
4150
Pay Periods
Periods in Year of Assessment
,
No. of Periods Worked
Period Employed From (CCYYMMDD)
Period Employed To (CCYYMMDD)
,
Directive Numbers
Directive No.
Directive No.
Directive No.
• Periods In Year of Assessment:Thenumberofpayperiodsintowhichtheemployerdividesthetaxyear.Thisisusually
dividedeitherintomonthsordays,andcanbeanyvaluebetween1and380.
• No. of Periods Worked:Thenumberofperiodswhichtheemployeeworkedwithintherelevanttaxyear.Thisisusually
dividedeitherintomonthsordays,andcanbeanyvaluebetween1and380.
• Period Employed From:Fillinthedateasofwhentheemployee’semploymentcommenced.
• Period Employed To:Fillintheenddateforwhichtheemployee’staxisbeingdeclared.
SEPTEMBER 2011
23
13
Completing the Directive Numbers section:
PAYE REF NO.:
SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year:
Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information
TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No.
Complex (if
applicable)
Street No.
Street / Name
of Farm
Suburb /
District
City / Town
Postal
Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R
3696
Gross Retirement Funding Income
R
3697
Gross Non-Retirement Funding Income
R
3698
Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / Contributions
R
4497
Tax Withheld
SITE
4101
R
,
PAYE
R
4102
,
PAYE on Lump Sum Benefit
R
4115
,
Employee and Employer UIF Contribution
R
4141
,
Employer SDL Contribution
R
4142
,
R
Total Tax, SDL and UIF
4149
,
Reason for Non-Deduction of Employees’ Tax
OR
4150
Pay Periods
Periods in Year of Assessment
,
No. of Periods Worked
Period Employed From (CCYYMMDD)
Period Employed To (CCYYMMDD)
,
Directive Numbers
Directive No.
Directive No.
Directive No.
• Completethissection aspertheexample aboveforthefollowingsourcecodes:3608,3614,3664, 3707,3757,3718,
3768,3901,3902,3903,3904,3905,3909,3915,3920or3921.
Note:YoumayonlyprovidecopiesofthenalIRP5/IT3(a)certicate(s)fortheperiod02.Pleasealsoretaincopiesforyour
ownrecords.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
24
7. TAX CERTIFICATE CANCELLATION DECLARATION (EMP601)
EMP601
Tax Certificate Cancellation Declaration
PAYE REF NO.
EMP601_RO 2010.3.0 English 01/012010
Transaction Year:
Trading or Other Name:
Form ID: EMP601
Time Stamp: 21159840
Transaction
Year (CCYY)
PAYE
Ref No.
Trading or Other Name
Individual Certificates
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Note: Specify all individual cancelled certificates in this section
Certificate Ranges
From Number
To Number
From Number
To Number
From Number
To Number
From Number
To Number
Note: Specify all cancelled certificate ranges in this section
Declaration
I declare that the above certificates have been cancelled. All
related transactions have been rectified.
Date(CCYYMMDD)
Employer Signature
SARSmadechangestotheEMP601toaccommodatefortheincreaseinthelengthofthecerticatenumber.Thenumberof
individualcerticatesthatcanbecapturedhasbeenreducedtoeight,andtherangeofcerticatesyoucancapturehasbeen
reduced to four.
TheEMP601mustbecompletediftheemployerneedstocancelanyIRP5/IT3(a)sthathavealreadybeensubmittedtoSARS.
1
Completing the header details:
EMP601
Tax Certificate Cancellation Declaration
PAYE REF NO.
EMP601_RO 2010.3.0 English 01/012010
Transaction Year:
Trading or Other Name:
Form ID: EMP601
Time Stamp: 21159840
Transaction
Year (CCYY)
PAYE
Ref No.
Trading or Other Name
Individual Certificates
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Note: Specify all individual cancelled certificates in this section
Certificate Ranges
From Number
To Number
From Number
To Number
From Number
To Number
From Number
To Number
Note: Specify all cancelled certificate ranges in this section
Declaration
I declare that the above certificates have been cancelled. All
related transactions have been rectified.
Date(CCYYMMDD)
Employer Signature
• Transaction Year: Fillinthetaxyearduringwhichthecerticateisbeingcancelled.
• PAYEReferenceNo:Fillintheemployer’sPAYEreferencenumber.
• TradingorOtherName:Fillinthetradingorothernamefortheemployer.
SEPTEMBER 2011
25
2
Completing the Individual Certificates section:
EMP601
Tax Certificate Cancellation Declaration
PAYE REF NO.
EMP601_RO 2010.3.0 English 01/012010
Transaction Year:
Trading or Other Name:
Form ID: EMP601
Time Stamp: 21159840
Transaction
Year (CCYY)
PAYE
Ref No.
Trading or Other Name
Individual Certificates
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Note: Specify all individual cancelled certificates in this section
Certificate Ranges
From Number
To Number
From Number
To Number
From Number
To Number
From Number
To Number
Note: Specify all cancelled certificate ranges in this section
Declaration
I declare that the above certificates have been cancelled. All
related transactions have been rectified.
Date(CCYYMMDD)
Employer Signature
• Completethissectionifthecerticatestobecancelledarerandominnumber.
OR
3
Completing the Certificate Ranges section:
EMP601
Tax Certificate Cancellation Declaration
PAYE REF NO.
EMP601_RO 2010.3.0 English 01/012010
Transaction Year:
Trading or Other Name:
Form ID: EMP601
Time Stamp: 21159840
Transaction
Year (CCYY)
PAYE
Ref No.
Trading or Other Name
Individual Certificates
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Note: Specify all individual cancelled certificates in this section
Certificate Ranges
From Number
To Number
From Number
To Number
From Number
To Number
From Number
To Number
Note: Specify all cancelled certificate ranges in this section
Declaration
I declare that the above certificates have been cancelled. All
related transactions have been rectified.
Date(CCYYMMDD)
Employer Signature
• Completethissectionifthecerticatestobecancelledareconsecutiveinnumber.
4
Completing the Declaration section:
EMP601
Tax Certificate Cancellation Declaration
PAYE REF NO.
EMP601_RO 2010.3.0 English 01/012010
Transaction Year:
Trading or Other Name:
Form ID: EMP601
Time Stamp: 21159840
Transaction
Year (CCYY)
PAYE
Ref No.
Trading or Other Name
Individual Certificates
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Certificate No.
Note: Specify all individual cancelled certificates in this section
Certificate Ranges
From Number
To Number
From Number
To Number
From Number
To Number
From Number
To Number
Note: Specify all cancelled certificate ranges in this section
Declaration
I declare that the above certificates have been cancelled. All
related transactions have been rectified.
Date(CCYYMMDD)
Employer Signature
• Signanddatethedeclaration.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
26
8. THE RECONCILIATION DECLARATION ADJUSTMENT (EMP701)
EMP701
Reconciliation Declaration Adjustment
UIF:
SDL:PAYE:
2010.1.0EMP701_RO English 01/012010
Transaction Year:
Trading Name:
Form ID: EMP701Time Stamp: 21159880
Transaction
Year (CCYY)
PAYE
Ref No.
SDL
Ref No.
UIF
Ref No.
Trading or
Other Name
02
Number of
Years with
Adjustments
Adjustment Declaration
EMPADJ01
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Adjustment Declaration
EMPADJ02
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Sum of Adjusted Declaration(s)
EMPSUM01
Total Due By / To You
Total UIF SDL PAYE Payment
Declaration
Date
(CCYYMMDD)
I hereby declare that this reconciliation is true and correct and that all tax, levies and contributions
required to be deducted has been declared and all payments declared have been made. I hereby
accept liability for any difference due.
Signature
For enquiries go to www.sars.gov.za or call 0800 00 SARS (7277)
CompleteanEMP701ifyouneedtomakeadjustmentstoEMP501sandpaymentsinrespectofprioryears.
1
Completing the header details:
EMP701
Reconciliation Declaration Adjustment
UIF:
SDL:PAYE:
2010.1.0EMP701_RO English 01/012010
Transaction Year:
Trading Name:
Form ID: EMP701Time Stamp: 21159880
Transaction
Year (CCYY)
PAYE
Ref No.
SDL
Ref No.
UIF
Ref No.
Trading or
Other Name
02
Number of
Years with
Adjustments
Adjustment Declaration
EMPADJ01
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Adjustment Declaration
EMPADJ02
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Sum of Adjusted Declaration(s)
EMPSUM01
Total Due By / To You
Total UIF SDL PAYE Payment
Declaration
Date
(CCYYMMDD)
I hereby declare that this reconciliation is true and correct and that all tax, levies and contributions
required to be deducted has been declared and all payments declared have been made. I hereby
accept liability for any difference due.
Signature
For enquiries go to www.sars.gov.za or call 0800 00 SARS (7277)
• TransactionYear:ThisisaninternaltermrepresentingtheyeartowhichtheEMP501refers.
• ReferenceNos:Thetaxtypes(PAYE,SDLand/orUIF)forwhichyouareorwereregisteredfortherelevantyearmustbe
completed.
• TradingorOtherName:Fillinthetradingnamefortheemployer.
• NumberofYearswithAdjustments:Fillinthenumberofpreviousyearsforwhichadjustmentstodeclarationsneed
tobemade.
Note: The EMP701 contains a maximum of two Adjustment Declaration sections, allowing you to change two EMP501s.
PleaserequestadditionalformsifyouneedtochangemoreEMP501s.Shouldyouusee@syFile
TM
Employertocompletethe
formelectronically,theNumberofYearswithAdjustmentswilldictatehowmanyadjustmentdeclarationcontainersarecreated.
SEPTEMBER 2011
27
2
Completing the Adjustment Declaration section:
EMP701
Reconciliation Declaration Adjustment
UIF:
SDL:PAYE:
2010.1.0EMP701_RO English 01/012010
Transaction Year:
Trading Name:
Form ID: EMP701Time Stamp: 21159880
Transaction
Year (CCYY)
PAYE
Ref No.
SDL
Ref No.
UIF
Ref No.
Trading or
Other Name
02
Number of
Years with
Adjustments
Adjustment Declaration
EMPADJ01
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Adjustment Declaration
EMPADJ02
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Sum of Adjusted Declaration(s)
EMPSUM01
Total Due By / To You
Total UIF SDL PAYE Payment
Declaration
Date
(CCYYMMDD)
I hereby declare that this reconciliation is true and correct and that all tax, levies and contributions
required to be deducted has been declared and all payments declared have been made. I hereby
accept liability for any difference due.
Signature
For enquiries go to www.sars.gov.za or call 0800 00 SARS (7277)
• TransactionYear:Fillinthetaxyearduringwhichthedeclarationneedstobechanged.
• PreviousDeclaration:Fillintheamountsthatweredeclaredfortherelevantyearyouwouldliketochange.Thisisthe
TotalValueofTaxCerticatesforPAYE,SDLandUIF.Usethemostrecentvaluesifthevalueshavebeenchangedatany
stagesincetheoriginaldeclaration.
• Difference:Thisisthedifferencebetweenthepreviousdeclarationandthenewdeclaration,andiscalculatedbyadding
thePAYE,SDLandUIFDifferenceamounts.
• AdjustedDeclaration:ThisisthesumofthePreviousDeclarationandtheDifferenceforPAYE,SDLandUIF.
• Payment:ThePreviousDeclarationpaymentistheamountthatwasalreadypaidrelatingtothedeclaredliabilityforthat
year.Thedifferencepaymentisanyothermoney thatwassubsequentlypaidrelatingeithertotheoriginalliabilityorthe
newdeclaredliability.TheAdjustedDeclaration paymentisthesumofthePreviousDeclarationpaymentandtheDifference
payment.
• DueBy/ToYou:CalculateanyoutstandingamountsDueBy/ToYoubysubtractingtheadjusteddeclarationpayments
fromyouradjusteddeclarationliabilitytotalfortheyear.Anypositivevalueisduebyyouandanynegativevalueisduetoyou.
3
Completing the Sum of Adjusted Declaration(s) section:
EMP701
Reconciliation Declaration Adjustment
UIF:
SDL:PAYE:
2010.1.0EMP701_RO English 01/012010
Transaction Year:
Trading Name:
Form ID: EMP701Time Stamp: 21159880
Transaction
Year (CCYY)
PAYE
Ref No.
SDL
Ref No.
UIF
Ref No.
Trading or
Other Name
02
Number of
Years with
Adjustments
Adjustment Declaration
EMPADJ01
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Adjustment Declaration
EMPADJ02
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Sum of Adjusted Declaration(s)
EMPSUM01
Total Due By / To You
Total UIF SDL PAYE Payment
Declaration
Date
(CCYYMMDD)
I hereby declare that this reconciliation is true and correct and that all tax, levies and contributions
required to be deducted has been declared and all payments declared have been made. I hereby
accept liability for any difference due.
Signature
For enquiries go to www.sars.gov.za or call 0800 00 SARS (7277)
• PAYE:FillinthesumofthePAYEAdjustedDeclarationsforthespecicyearswhichyoustipulatedonthisEMP701for
PAYE.
• SDL:FillinthesumoftheSDLAdjustedDeclarationsforthespecicyearswhichyoustipulatedonthisEMP701forSDL.
• UIF:FillinthesumoftheUIFAdjustedDeclarationsforthespecicyearswhichyoustipulatedonthisEMP701forUIF.
• Total:FillinthesumoftheTotalAdjustedDeclarationsforthespecicyearswhichyoustipulatedonthisEMP701forTotal.
• Payment:FillinthesumofthePaymentAdjustedDeclarationsforthespecicyearswhichyoustipulatedonthisEMP701
forPayment.
• TotalDueBy/ToYou:FillinthesumoftheDueBy/ToYouamountsspeciedforeachyearonthisEMP701.
4
Completing the Declaration section:
EMP701
Reconciliation Declaration Adjustment
UIF:
SDL:PAYE:
2010.1.0EMP701_RO English 01/012010
Transaction Year:
Trading Name:
Form ID: EMP701Time Stamp: 21159880
Transaction
Year (CCYY)
PAYE
Ref No.
SDL
Ref No.
UIF
Ref No.
Trading or
Other Name
02
Number of
Years with
Adjustments
Adjustment Declaration
EMPADJ01
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Adjustment Declaration
EMPADJ02
Transaction Year
Previous Declaration
Difference
Adjusted Declaration
Liability
PAYE SDL
UIF Total
Payment
Due By / To You
Sum of Adjusted Declaration(s)
EMPSUM01
Total Due By / To You
Total UIF SDL PAYE Payment
Declaration
Date
(CCYYMMDD)
I hereby declare that this reconciliation is true and correct and that all tax, levies and contributions
required to be deducted has been declared and all payments declared have been made. I hereby
accept liability for any difference due.
Signature
For enquiries go to www.sars.gov.za or call 0800 00 SARS (7277)
• Signanddatethedeclaration.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
28
9. CODES FOR THE COUNTRY THAT ISSUED THE PASSPORT
CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE
AFG
Afghanistan
GRC
Greece
PNG
PapuaNewGuinea
ALA
Åland Islands
GRL
Greenland
PRY
Paraguay
ALB
Albania
GRD
Grenada
PER
Peru
DZA
Algeria
GLP
Guadeloupe
PHL
Philippines
ASM
AmericanSamoa
GUM
Guam
PCN
Pitcairn
AND
Andorra
GTM
Guatemala
POL
Poland
AGO
Angola
GGY
Guernsey
PRT
Portugal
AIA
Anguilla
GIN
Guinea
PRI
PuertoRico
ATA
Antarctica
GNB
Guinea-Bissau
QAT
Qatar
ATG
Antiguaand
Barbuda
GUY
Guyana
KOR
RepublicofKorea
ARG
Argentina
HTI
Haiti
REU
Réunion
ARM
Armenia
HMD
HeardandMcDonald
Islands
ROU
Romania
ABW
Aruba
VAT
HolySee(VaticanCity
State)
RUS
RussianFederation
AUS
Australia
HND
Honduras
RWA
Rwanda
AUT
Austria
HKG
HongKongSpecial
AdministrativeRegionof
China
SHN
SaintHelena
AZE
Azerbaijan
HUN
Hungary
KNA
SaintKittsandNevis
BHS
Bahamas
ISL
Iceland
LCA
SaintLucia
BHR
Bahrain
IND
India
SPM
SaintPierreandMiquelon
BGD
Bangladesh
IDN
Indonesia
VCT
SaintVincentandtheGrenadines
BRB
Barbados
IRN
Iran,IslamicRepublicof
WSM
Samoa
BLR
Belarus
IRQ
Iraq
SMR
SanMarino
BEL
Belgium
IRL
Ireland
STP
SaoTomeandPrincipe
BLZ
Belize
IMN
IsleofMan
SAU
SaudiArabia
BEN
Benin
ISR
Israel
SEN
Senegal
BMU
Bermuda
ITA
Italy
SRB
Serbia
BTN
Bhutan
JAM
Jamaica
SYC
Seychelles
BOL
Bolivia
JPN
Japan
SLE
SierraLeone
BIH
Bosniaand
Herzegovina
JEY
Jersey
SGP
Singapore
BWA
Botswana
JOR
Jordan
SVK
Slovakia
BVT
BouvetIsland
KAZ
Kazakhstan
SVN
Slovenia
BRA
Brazil
KEN
Kenya
SLB
SolomonIslands
IOT
BritishIndianOcean
Territory
KIR
Kiribati
SOM
Somalia
BRN
BruneiDarussalam
KWT
Kuwait
ZAF
SouthAfrica
BGR
Bulgaria
KGZ
Kyrgyzstan
SGS
SouthGeorgiaandSouth
SandwichIs.
BFA
BurkinaFaso
LAO
LaoPeople’sDemocratic
Republic
ESP
Spain
SEPTEMBER 2011
29
CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE
BDI
Burundi
LVA
Latvia
LKA
SriLanka
KHM
Cambodia
LBN
Lebanon
SDN
Sudan
CMR
Cameroon
LSO
Lesotho
SUR
Suriname
CAN
Canada
LBR
Liberia
SJM
SvalbardandJanMayenIslands
CPV
CapeVerde
LBY
LibyanArabJamahiriya
SWZ
Swaziland
CYM
CaymanIslands
LIE
Liechtenstein
SWE
Sweden
CAF
CentralAfrican
Republic
LTU
Lithuania
CHE
Switzerland
TCD
Chad
LUX
Luxembourg
SYR
SyrianArabRepublic
CHL
Chile
MAC
MacaoSpecial
AdministrativeRegionof
China
TWN
Taiwan,ProvinceofChina
CHN
China
MDG
Madagascar
TJK
Tajikistan
CXR
ChristmasIsland
MWI
Malawi
THA
Thailand
CCK
Cocos(Keeling)
Island
MYS
Malaysia
MKD
TheformerYugoslavRepublicof
Macedonia
COL
Colombia
MDV
Maldives
TLS
Timor-Leste
COM
Comoros
MLI
Mali
TGO
Togo
COG
Congo
MLT
Malta
TKL
Tokelau
COK
CookIslands
MHL
MarshallIslands
TON
Tonga
CRI
CostaRica
MTQ
Martinique
TTO
TrinidadandTobago
CIV
Côted’Ivoire
MRT
Mauritania
TUN
Tunisia
HRV
Croatia
MUS
Mauritius
TUR
Turkey
CUB
Cuba
MYT
Mayotte
TKM
Turkmenistan
CYP
Cyprus
MEX
Mexico
TCA
TurksandCaicosIslands
CZE
CzechRepublic
FSM
Micronesia,Federated
Statesof
TUV
Tuvalu
PRK
DemocraticPeople’s
RepublicofKorea
MDA
Moldova
UGA
Uganda
COD
DemocraticRepublic
oftheCongo
MCO
Monaco
UKR
Ukraine
DNK
Denmark
MNG
Mongolia
ARE
UnitedArabEmirates
DJI
Djibouti
MNE
Montenegro
GBR
UnitedKingdomofGreatBritain
(Citizen)
DMA
Dominica
MSR
Montserrat
GBD
UnitedKingdomofGreatBritain
(DependentTerritoriesCitizen)
DOM
DominicanRepublic
MAR
Morocco
GBN
UnitedKingdomofGreatBritain
(NationalOverseas)
ECU
Ecuador
MOZ
Mozambique
GBO
UnitedKingdomofGreatBritain
(Overseascitizen)
EGY
Egypt
MMR
Myanmar
GBP
UnitedKingdomofGreatBritain
(Protectedperson)
SLV
ElSalvador
NAM
Namibia
GBS
UnitedKingdomofGreatBritain
(Subject)
GNQ
EquatorialGuinea
NRU
Nauru
TZA
UnitedRepublicofTanzania
ERI
Eritrea
NPL
Nepal
USA
UnitedStatesofAmerica
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
30
CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE
EST
Estonia
NLD
Netherlands
URY
Uruguay
ETH
Ethiopia
ANT
Netherlands Antilles
UMI
USMinorOutlyingIslands
FLK
FalklandIslands
(Malvinas)
NTZ
NeutralZone
UZB
Uzbekistan
FRO
FaroeIslands
NCL
NewCaledonia
VUT
Vanuatu
FJI
Fiji
NZL
NewZealand
VAT
VaticanCityState(HolySee)
FIN
Finland
NIC
Nicaragua
VEN
Venezuela
FRA
France
NER
Niger
VNM
VietNam
FXX
France,Metropolitan
NGA
Nigeria
VGB
VirginIslands(British)
GUF
FrenchGuiana
NIU
Niue
VIR
VirginIslands(UnitedStates)
PYF
FrenchPolynesia
NFK
NorfolkIsland
WLF
WallisandFutunaIslands
ATF
FrenchSouthern
Territories-TF
MNP
NorthernMarianaIslands
ESH
WesternSahara
GAB
Gabon
NOR
Norway
YEM
Yemen
GMB
Gambia
PSE
OccupiedPalestinian
Territory
ZMB
Zambia
GEO
Georgia
OMN
Oman
ZWE
Zimbabwe
DEU
Germany
PAK
Pakistan
ZNC
Any country not on this list
GHA
Ghana
PLW
Palau
GIB
Gibraltar
PAN
Panama
SEPTEMBER 2011
31
10. EMPLOYER’S BUSINESS ACTIVITY CODES
EMPLOYMENT
GROSS INCOME
3501 Agriculture,forestryandshing
3502 Miningandstonequarryingworks
3503 Food,drinkandtobacco
3504 Textile
3505 Clothingandfootwear
3506 Leather,leathergoodsandfur(excludingfootwearandclothing)
3507 Wood,woodproductsandfurniture
3508 Paper,printingandpublishing
3509 Chemicalsandchemical,rubberandplasticproducts
3510 Coalandpetroleumproducts
3511 Bricks,ceramics,glass,cementandsimilarproducts
3512 Metal
3513 Metalproducts(exceptmachineryandequipment)
3514 Machineryandrelateditems
3515 Vehicle,partsandaccessories
3516 Transportequipment(exceptvehicle,partsandaccessories)
3517 Scientic,opticalandsimilarequipment
3518 Othermanufacturingindustries
3519 Electricity,gasandwater
3520 Construction
3521 Wholesale trade
3522 Retailtrade
3523 Cateringandaccommodation
3524 Transport,storageandcommunication
3525 Financing,insurance,realestateandbusinessservices
3526 Publicadministration
3527 Educationalservices
3528 Researchandscienticinstitutes
3529 Medical,dental,otherhealthandveterinaryservices
3530 Socialandrelatedcommunityservices
3531 Recreationalandculturalservices
3532 Personalandhouseholdservices
3533 Specialisedrepairservices
3534 Agenciesandotherservices
3535 MembersofCC/Directorofacompany
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
32
11. LIST OF INCOME AND DEDUCTION CODES FOR IRP5/IT3(A)
11.1 NORMAL INCOME CODES
CODE DESCRIPTION EXPLANATION
3601
(3651)
Income
(PAYE)
Anamountwhichispaidorpayabletoanemployeefor:
• Servicesrendered
• Overtime
• Pensionpaidonaregularbasis,and
• Amonthlyannuitypaidbyafund.
Examplesinclude:
• Salary/wages
• Backdatedsalary/wages/pension(accruedinthecurrentyearofassessment)
• Remunerationpaidtomigrant/seasonalworkers/fulltimescholarsorstudents.
Note:
• Suchincomeaspaidtoadirectormustbereectedundercode3615
• Code3651MUSTonlybeusedforforeignserviceincome
• Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3603/3653,3607/3657and3610/3660mustbeincludedinthiscode(3601/3651).
3602
(3652)
Income(Excl) Anynon-taxableincomeexcludingnon-taxableallowancesandfringebenets.For
example, this code accommodates all payments of a capital nature.
Examplesinclude:
• Non-taxablepensionpaidonaregularbasis(e.g.warpension,etc.)
• Non-taxableincomeofacapitalnature.
• Non-taxablearbitrationaward,i.e.aportionofasettlementagreementbetweenan
employerandanemployeeasorderedbyCourtorallocatedviaasettlementoutof
CourtorinrespectofLabourdisputes;
• Non-taxableportion(capitalinterest)receivedonanannuitypurchasedfromaFund.
Note:
• Code3652MUSTonlybeusedforforeignserviceincome.
• Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3604/3654,3609/3659and3612/3662mustbeincludedinthiscode(3602/3652).
3605
(3655)
Annual
payment
(PAYE)
Anamountwhichisdenedasanannualpayment.
Examplesinclude:
• Annualbonus
• Incentivebonus
• Leavepay(onresignation/encashment)
• Meritawards
• Bonus/incentiveamountpaidtoanemployeetoretainhis/herserviceforaspecic
period.
Note:
Code3655MUSTonlybeusedforforeignserviceincome.
3606
(3656)
Commission
(PAYE)
Anamountderivedmainlyintheformofcommissionbasedonsalesorturnoverattributable
to the employee.
Note:
Code3656MUSTonlybeusedforforeignserviceincome.
3607
(3657)
Overtime
(PAYE)
Not
applicable
from2010
Anamountpaidasovertimeforrenderingservices.Thetaxonsuchpaymentsiscalculated
asonincometaxable.
Note:
• Code3657MUSTonlybeusedforforeignserviceincome
• Thevalueofthiscodemustbeincludedinthevalueofcode3601/3651witheffect
fromthe2010yearofassessment.
SEPTEMBER 2011
33
CODE DESCRIPTION EXPLANATION
3608
(3658)
Arbitration
award(PAYE)
The taxable portion of a settlement agreement between an employer and an employee as ordered by court or
allocated via a settlement out of Court or in respect of Labour disputes.
Note:
Code 3658 MUST only be used for foreign service income.
3613
(3663)
Restraintof
trade(PAYE)
Restraint of trade income paid to an employee.
Note:
Code 3663 MUST only be used for foreign service income.
3614 Other
retirement
lump sums
(PAYE)
A retirement lump sum payment paid by a fund according to Section 1(eA) of the Act.
3615
(3665)
Director’s
remuneration
(PAYE)
Such income as would normally be reported under code 3601 as paid to a director of a private company/
member of a close corporation.
Note:
Code 3665 MUST only be used for foreign service income.
3616
(3666)
Independent
contractors
(PAYE)
Remuneration paid to an independent contractor.
Note:
MUST only be used for foreign service income.
3617 Labour
Brokers
(PAYE/IT)
Remunerationpaidtoalabourbroker-irrespectiveifthelabourbrokerisinpossessionofan
exemptioncerticate(IRP30)ornot.
11.2 NORMAL INCOME CODES
CODE DESCRIPTION EXPLANATION
3701
(3751)
Travel
allowance
(PAYE)
Anallowanceoradvancepaidtoanemployeeinrespectoftravellingexpensesfor
businesspurposes–includesxedtravelallowances,petrol,garageandmaintenance
cards.
Note:
Code3751MUSTonlybeusedforforeignserviceincome.
3702
(3752)
Reimbursive
travelallowance
(IT)
Areimbursementforbusinesskilometresexceeding8000kilometrespertaxyearorata
rateexceedingtheprescribedrateperkilometreortheemployeereceivesanyotherform
ofcompensationfortravel.
Note:
Code3752MUSTonlybeusedforforeignserviceincome.
3703
(3753)
Reimbursive
travelallowance
(excl)
Areimbursementforbusinesskilometresnotexceeding8000kilometrespertaxyearand
ataratewhichdoesnotexceedtheprescribedrateperkilometre.Shouldonlybeusedif
theemployeedoesnotreceiveanyotherformofcompensationfortravel.
Note:
Code3753MUSTonlybeusedforforeignserviceincome.
3704
(3754)
Subsistence
allowance–
localtravel(IT)
Anallowancepaidforexpensesinrespectofmealsand/orincidentalcostsforlocaltravel,
whichexceedsthedeemedamounts.
Note:
Code3754MUSTonlybeusedforforeignserviceincome.
3707
(3757)
Shareoptions
exercised
(PAYE)
Anyamountintermsofaqualifyingequitysharedisposedorgainmadeunderashare
schemeoperatedforthebenetofemployees.
Note:
Code3757MUSTonlybeusedforforeignserviceincome.
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CODE DESCRIPTION EXPLANATION
3708
(3758)
Publicofce
allowance
(PAYE)
Anallowancegrantedtoaholderofapublicofcetoenablehim/hertodefrayexpenditure
incurredinconnectionwithsuchofce.
Note:
Code3758MUSTonlybeusedforforeignserviceincome.
3713
(3763)
Other
allowances
(PAYE)
Allotherallowances,whichdonotcomplywithanyofthedescriptionslistedunder
allowances,mustbeaddedtogetherandreectedunderthiscodeonthecerticate.
Examplesinclude:
• Entertainmentallowance
• Toolallowance
• Computerallowance
• Telephoneallowance
• Cellphoneallowance.
Note:
• Code3763MUSTonlybeusedforforeignserviceincome
• Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3706/3756,3710/3760,3711/3761and3712/3762mustbeincludedinthiscode
(3713/3763).
3714
(3764)
Other
allowances
(Excl)
All other non-taxable allowances, which do not comply with any of the descriptions listed under allowances,
must be added together and reflected under this code on the certificate.
Examples include:
• Non-taxableRelocationallowance
• Non-taxableSubsistenceallowanceforlocalandforeigntravelnotexceedingthedaily
limits
• Non-taxableUniformallowance.
Note:
• Code3764MUSTonlybeusedforforeignserviceincome
• Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3705/3755,3709/3759and3716/3766mustbeincludedinthiscode(3714/3764)..
3715
(3765)
Subsistence
allowance–
foreigntravel
(IT)
An allowance paid for expenses in respect of meals and/or incidental costs for foreign travel, which exceeds
the deemed amounts.
Note:
Code 3765 MUST only be used for foreign service income.
3717
(3767)
Broad-based
employee share
plan(PAYE)
An amount received/accrued from the disposal of any qualifying equity share or any right of interest in a
qualifying equity share in terms of certain conditions.
Note:
Code 3767 MUST only be used for foreign service income.
3718
(3768)
Vesting
of equity
instruments
(PAYE)
Any gain in respect of the vesting of any equity instrument.
Note:
Code 3768 MUST only be used for foreign service income.
SEPTEMBER 2011
35
11.3 FRINGE BENEFIT CODES
CODE DESCRIPTION EXPLANATION
3801
(3851)
Generalfringe
benets(PAYE)
Allfringebenets,whichdonotcomplywithanyofthedescriptionslistedunderfringe
benets,mustbeaddedtogetherandreectedunderthiscodeonthecerticate.
Examplesinclude:
• Acquisitionofanassetatlessthantheactualvalueand/orinsurancepoliciesceded;
• Rightofuseofanasset(otherthanamotorvehicle)
• Meals,refreshmentsandmealandrefreshmentvouchers
• Freeorcheapaccommodationorholidayaccommodation
• Freeorcheapservices
• Lowinterestorinterestfreeloansandsubsidies
• Paymentofanemployee’sdebtorreleaseofanemployeefromanobligationtopaya
debt
• Bursariesandscholarships.
Note:
• Code3851MUSTonlybeusedforforeignserviceincome.
• Witheffectfrom2010yearofassessment,amountspreviouslyincludedunder
codes3803/3853,3804/3854,3805/3855,3806/3856,3807/3857,3808/3858and
3809/3859mustbeincludedinthiscode(3801/3851).
3802
(3852)
Useofmotor
vehicle(PAYE)
Rightofuseofamotorvehicle.
Note:
Code3852MUSTonlybeusedforforeignserviceincome.
3810
(3860)
Medicalaid
contributions
(PAYE)
Medicalaidcontributionspaidonbehalfofanemployee.
Note:
Code3860MUSTonlybeusedforforeignserviceincome.
3813
(3863)
Medical
servicescosts
(PAYE)
Medicalcostsincurredonbehalfofanemployeeinrespectofmedical,dentalandsimilar
services,hospitaland/ornursingservicesormedicine.
Note:
Code3863MUSTonlybeusedforforeignserviceincome.
11.4 LUMP SUM CODES
CODE DESCRIPTION EXPLANATION
3906
(3956)
Special
Remuneration
(PAYE)
Specialremunerationpaidtoproto-teammembers.
Note:
Code3956MUSTonlybeusedforforeignserviceincome.
3907
(3957)
Otherlump
sums(PAYE)
Otherlumpsumpayments.
Examplesinclude:
• Backdatedsalary/wage/pensionextendingoverpreviousyearofassessments
• Lumpsumpaymentspaidbyanunapprovedfund
• Gratuitypaidtoanemployeeduetonormalterminationofservice(e.g.resignation).
Note:
Code3957MUSTonlybeusedforforeignserviceincome.
3908 Surplus
apportionments
(Excl)
Surplusapportionmentsonorafter1January2006andpaidintermsofsection15Bof
thePensionFundsActof1956.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
36
CODE DESCRIPTION EXPLANATION
3909 Unclaimed
benets(PAYE)
Unclaimedbenetspriorto1March2009andpaidbyafundintermsoftheprovisionsof
GeneralNote35.
3915 Retirementlump
sumbenets
(PAYE)
Lumpsumpaymentsaccruingafter1October2007fromafund(pension/pension
preservation/retirementannuity/provident/providentpreservationfund)inrespectof
retirement or death.
Note:
Witheffectfrom2009yearofassessment,amountspreviouslyincludedundercodes
3903/3953and3905/3955mustbeincludedinthiscode(3915).
3920 Lumpsum
withdrawal
benets
(PAYE)
Lumpsumpaymentsaccruingafter28February2009fromaPension/Pension
preservation/Retirementannuity/Provident/providentpreservationfundinrespectof
withdrawal(e.g.resignation,transfer,divorce,maintenance,housingloanpayments).
Note:
Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3902/3952and3904/3954(whereapplicable)mustbeincludedinthiscode(3920).
3921 Livingannuity
and section
15Csurplus
apportionments
(PAYE)
Lumpsumpaymentsaccruingafter28February2009fromaPension/Pension
preservation/Retirementannuity/Provident/providentpreservationfundinrespectof
withdrawaldueto:
• Surplusapportionmentspaidintermsofsection15CofthePensionFundsActof
1956
• Withdrawalafterretirementfromalivingannuityintermsofparagraph(c)ofthe
denitionoflivingannuity,wherethevalueoftheassetsbecomelessthantheamount
prescribedbytheMinisterintheGazette.
Note:
Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3902/3952and3904/3954(whereapplicable)mustbeincludedinthiscode(3920).
11.5 GROSS REMUNERATION CODES
CODE DESCRIPTION
3696 Grossnon-taxableincome(amountsundercodes3602/3652,3703/3753,3714/3764,3908).
3697 Grossretirementfundingemploymentincome.
3698 Grossnon-retirementfundingemploymentincome.
11.6 DEDUCTION CODES
CODE DESCRIPTION
4001 Currentpensionfundcontributions.
4002 Arrearpensionfundcontributions.
4003 Currentandarrearprovidentfundcontributions.
4004
Not
applicable
from2010
Employee’sarrearprovidentfundcontributions
Note:Valueofthiscodemustbeincludedinthevalueofcode4003witheffectfromthe2010yearof
assessment.
4005 Medicalaidcontributions.
4006 Currentretirementannuityfundcontributions.
4007 Arrear(re-instated)retirementannuityfundcontributions.
4018 Premiumspaidforlossofincomepolicies.
4024
Medicalservicescostsdeemedtobepaidbytheemployeeinrespectofhimself/herself,spouseor
child.
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37
CODE DESCRIPTION
4025
Not
applicable
from2010
Medicalcontributionpaidbyemployeeallowedasadeductionforemployees’taxpurposes
Note:Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbe
included in any other code.
4026 Arrearpensionfundcontributions–Non-statutoryforces(NSF).
4030 Donationsdeductedfromtheemployee’sremunerationandpaidbytheemployertotheOrganisation.
4472
Not
applicable
from2010
Employer’spensionfundcontributions
Note:
Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedin
any other code.
4473
Not
applicable
from2010
Employer’sprovidentfundcontributions
Note:
Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedin
any other code.
4474
Employer’smedicalaidcontributionsinrespectofemployees.
Note:
Thiscodewasneverimplemented.
Note:
Thiscodewasneverimplemented.
4485
Not
applicable
from2010
Medicalservicescostsdeemedtobepaidbytheemployeeinrespectofotherrelatives
Note:
Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedin
any other code.
4486
Not
applicable
from2010
CappedamountdeterminedbytheemployerintermsofSection18(2)(c)(i)
Note:
Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedin
any other code.
4487
Not
applicable
from2010
Novaluebenetsinrespectofmedicalservicesprovidedorincurredbytheemployer
Note:
Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedin
any other code.
4493
Employer’smedicalaidcontributionsinrespectofpensionersortheirdependantstowhomthe“no
value”provisionsapply.
4497 TotalDeductions/Contributions
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
38
11.7 EMPLOYEES’ TAX DEDUCTION AND REASON CODES
CODE DESCRIPTION
4101 SITE(StandardIncomeTaxonEmployees)
4102 PAYE(Pay-As-You-Earn)
4115 Taxonretirementlumpsumbenets(taxoncode3915,3920and3921)
4141 UIFcontribution(employerandemployeecontributions)
4142 SDLcontribution
4149 TotalTax,SDLandUIF
4150
01or1 = Invalidfrom1March2002
02or2 = Earnlessthanthetaxthreshold
03or3 = Independentcontractor
04or4 = Nontaxableearnings(includingnildirectives)
05or5 = Exemptforeignemploymentincome
06or6 = Directorsremuneration–incomequantifiedinthefollowingyearofassessment
(onlyvalidfrom1March2002)
07or7 = LabourBrokerwithvalidIRP30(onlyvalidfrom1March2004)
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39
12. RULES FOR THE CONSOLIDATION OF SOURCE CODES
FROM 2010 YEAR OF ASSESSMENT
SARShasundertakenaninitiativetosimplifythePAYEdatasubmissionprocessthroughthecombinationofrequiredsource
codesandeliminationofredundantcodes.Thesourcecodestobeusedforincomeanddeductiondeclarationsforcurrent
submissionsorforinitial(rst)submissionsforpriortaxyearsarecontainedinthetablebelow.
Thecodesreectedunderthe‘MainCode’headingarenowtheonlyvalidcodesthatmaybeused.Thecodesreectedunder
the‘Sub-CodeRationalisation’headingarethecodesthatmaynolongerbeused.Thistablereectshowthesecodes are
absorbedintotheremainingcodes.
TYPE OF INCOME MAIN CODE SUB-CODE RATIONALISATION
Income
3601/3651 Codes3607/3657,and3603/3653and3610/3660mustbeincorporatedinto
3601/3651.
3602/3652 Codes3604/3654,3609/3659and3612/3662mustbeincorporatedinto
3602/3652
3605/3655
3606/3656
3608/3658
3611/3661
3613/3663
3614
3615/3665
3616/3666
3617/3667
Allowances
3701/3751
3702/3752
3703/3753
3704/3754
3707/3757
3708/3758
3713/3763 Codes3706/3756,3710/3760,3711/3761and3712/3762mustbeincorporated
into3713/3763.
3714/3764 Codes3705/3755and3709/3759and3716/3766mustbeincorporatedinto
3714/3764.
3715/3765
3717/3767
3718/3768
FringeBenet
3801/3851 Codes3803/3853,3804/3854,3805/3855,3806/3856,3807/3857,3808/3858
and3809/3859mustbeincorporatedinto3801/3851.
3802/3852
3810/3860
3813/3863
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS
40
TYPE OF INCOME MAIN CODE SUB-CODE RATIONALISATION
Lumpsum
3901/3951
3906/3956
3907/3957
3908
3909
3915
3920
3921
Gross
Remuneration
Codes
3696
3697
3698
Deductions
4001
4002
4003 Code4004mustbeincorporatedinto4003.
4005
4006
4007
4018
4024
4026 Applicabletonon-statutoryforces(government).
4030
4474
4493
4497
Employees’Tax
Deductionand
ReasonCodes
4101
4102
4115
4141
4142
4149
SEPTEMBER 2011
41
LehaelaSARS•299BronkhorstStreet•NieuwMuckleneuk•0181
PrivateBagX923•Pretoria•0001
www.sars.gov.za