Some important information was released by SARS regarding the 2022 Employer Filing Season.

Filing Season 2022

The 2022 Filing Season for employers is open for submissions from 1 April and closes on 31 May 2022. Employers are required to submit their annual reconciliation declarations covering the full tax year from 1 March 2021 to 28 February 2022. The EMP501 must reflect accurate and up-to-date payroll information about employees, employees’ tax (PAYE) payments made and tax certificates (IRP5/IT3(a)’s) generated.

Useful information about SARS e@syFile

SARS have communicated the following important information about SARS e@syFile in an attempt to make tax filing and submissions as smooth as possible:

  • Employers, Tax Practitioners and Payroll Administrators need to download the latest Employers e@syFile version 7.2.3 which was released on 3 February 2022. This can be done via SARS eFiling.
  • Employers must submit outstanding monthly declarations (EMP201) and make all payments due before submitting the EMP501 for 2022.
  • Where employees are not registered for income tax purposes, employers must register them using Single (“Individual ITREG”) and bundle IT Registration (“Bundled ITREG”) for existing tax numbers as well as new registrations available on e@syFile™.
  • First-time job seekers can register for income tax via eFiling or on the SARS MobiApp.
  • Employers must check, verify details, and issue IRP5/IT3(a)’s to employees on time.

Penalties for Non-Compliance

SARS are taking a hard stance on non-compliance and if an employer submits their EMP501 late, administrative penalties will be charged. The penalty will equal 1% of the year’s PAYE liability, which is substantial and will increase each month by 1 percentage point up to 10% of the year’s PAYE liability.

Criminal Charges

Any employer who wilfully or negligently fails to submit an EMP201 or EMP501 return to SARS is guilty of an offence and is liable, upon conviction, to a fine or imprisonment for a period of up to two years.

Access the official notice from SARS here.