From 25 August 2014, SARS will no longer accept any manual submissions of the following payroll tax forms:
1. EMP201 – monthly declaration of PAYE, UIF and SDL contributions
2. EMP501 – annual declaration of PAYE, UIF and SDL contributions
3. IRP5 and IT3(a) – employee tax certificates
4. EMP601 – cancellation of tax certificates
5. EMP701 – adjustment to annual reconciliation
SARS has indicated that in some cases, they will still accept manual submissions of maximum 5 tax certificates and the corresponding EMP501.
Employers should ensure that they sign up for SARS eFiling and install the latest version of the free e@syFile software sooner than later to ensure that their EMP201 returns for August 2014 is submitted electronically before the 7th of September.
Employers also need to start preparing for the interim submission of PAYE reconciliations which will be due 31 October 2014. If you have submitted your tax certificates and EMP501 return manually until now, this will be the first time you make use of the electronic channels and it might be a good idea to start preparing early and educate yourself on the different options available to you.
For more information, please visit http://www.sars.gov.za/TaxTypes/PAYE/Pages/Employer-Interim-Reconciliation.aspx