Ryan Accounts Pty Ltd

Ryan Accounts Pty Ltd WE HELP BUSINESSES GROW WITHOUT COSTLY RECRUITMENTS, WHILST SUPPLYING EXPERT ADVICE AND SUPPORT.

SARS has issued guidance to employers on how to submit the Employer Reconciliation (EMP501) where an employee’s income t...
29/05/2026

SARS has issued guidance to employers on how to submit the Employer Reconciliation (EMP501) where an employee’s income tax reference number is unavailable, and the employee cannot be contacted.

This FAQ applies to all employers submitting EMP501 reconciliations via e@syFile™ Employer or eFiling.

Importantly, where all reasonable attempts to contact the employee have been unsuccessful, employers may still proceed with the reconciliation submission. In such instances, the employer should not finalise the certificate, but rather delete or cancel it, and capture the PAYE amount under “Tax paid on behalf of employee” on the EMP501.

Employers should note that where an employee’s income tax reference number is not captured, the PAYE deducted cannot be allocated to the employee’s tax record. As a result, the employee will not receive the benefit of the PAYE during assessment. The employee will subsequently need to contact the employer and provide their income tax reference number for the matter to be resolved.

The full set of FAQs is available here:https://www.sars.gov.za/wp-content/uploads/Docs/PAYE/Letters/How-to-submit-the-EMP501-when-the-Income-Tax-Number-is-not-available-May-2026.pdf, and employers are encouraged to consult the document for further guidance.

Third-party data submission to SARS for the period 1 March 2025 to 28 February 2026 (Tax Year 2026) closes on 31 May 202...
29/05/2026

Third-party data submission to SARS for the period 1 March 2025 to 28 February 2026 (Tax Year 2026) closes on 31 May 2026.

All third-party data providers are reminded to make their submissions before the deadline for compliance and smooth processing. bit.ly/486GmLI

Address

132 11th Avenue Highland North
Johannesburg
2192

Opening Hours

Monday 08:00 - 17:00
Tuesday 08:00 - 17:00
Wednesday 08:00 - 17:00
Thursday 08:00 - 17:00
Friday 08:00 - 17:00
Sunday 09:00 - 17:00

Telephone

+27710340567

Website

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