MARCH 2012 1
A STEP-BY-STEP GUIDE TO THEEMPLOYER RECONCILIATION PROCESS
EMP501_RO2010.5.0 English 2010
01/03
PAYE REF NO.:SDL REF NO.:
UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::Transaction Year::
Form ID: EMP501
Time 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: IndividualPartnership
Company / CC/ShareBlock Public / Local Authority Association not for Gain Estate / Liquidation / TrustClub
Welfare Organisation
Trading or Other NameSurname 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 DetailsUnit No.Complex (if applicable)Street No.
Street/Name of FarmSuburb / District
City / Town
Postal Code
Postal Address DetailsMark here with an "X" if same as above or complete your Postal Address.
Postal Code
Employer Bank Account DetailsAccount 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_RO2010.2.0
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 AddressPostal 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 accountAccount 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)
EMP701Reconciliation Declaration Adjustment
UIF:SDL:
PAYE:
2010.1.0EMP701_RO
English01/012010
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
0 2Number 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: EMP601Time Stamp: 21159840
Transaction Year (CCYY) PAYE Ref No.
Trading or Other Name
Individual CertificatesCertificate 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 RangesFrom Number
To Number
From NumberTo Number
From NumberTo 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 EMPLOYER RECONCILIATION PROCESS ....... 3
4. E@SYFILE™ EMPLOYER ............................................................................ 4
5. THE EMPLOYER RECONCILIATION DECLARATION (EMP501) .............. 6
5.1 INTRODUCTION ..........................................................................................................6
5.2 RECONCILIATION .......................................................................................................6
5.2.1. HOW TO RECONCILE .................................................................................6
5.2.2. RECONCILIATION STEPS FOR EMPLOYERS:...........................................7
5.3 ISSUES WHICH MAY ARISE .......................................................................................7
5.4 COMPLETING THE EMP501.......................................................................................8
6. EMPLOYEE INCOME TAX CERTIFICATE [IRP5/IT3(A)] .......................... 18
6.1 INTRODUCTION ........................................................................................................19
6.2 COMPLETING THE EMPLOYEE INCOME TAX CERTIFICATE [IRP5/IT3(A)] ..........20
7. TAX CERTIFICATE CENCELLATION DECLARATION (EMP601) ............ 30
8. RECONCILIATION DECLARATION ADJUSTMENT (EMP701) ................ 31
9. CODE OF THE COUNTRY THAT HAS ISSUED THE PASSPORT ........... 34
10. EMPLOYER’S BUSINESS ACTIVITY CODES .......................................... 38
11. LIST OF INCOME AND DEDUCTION CODE FOR IRP5/IT3(A) ............... 39
11.1 NORMAL INCOME CODES .......................................................................................39
11.2 ALLOWANCE CODES ...............................................................................................41
11.3 FRINGE BENEFIT CODES ........................................................................................43
11.4 LUMP SUM CODES ..................................................................................................45
11.5 GROSS REMUNERATION CODES ...........................................................................46
11.6 DEDUCTION CODES ................................................................................................46
11.7 EMPLOYEES’ TAX DEDUCTION AND REASON CODES .........................................47
12. RULES FOR THE CONSOLIDATION OF SOURCE CODES FROM
THE 2010 YEAR OF ASSESSMENT ......................................................... 48
MARCH 2012 1
1. GLOSSARY OF TERMS
TERM DESCRIPTION
Annual period The tax year transaction period 1 March to 28/29 February
Bus Business
CC Close Corporation
CK No Company number
Commissioner The Commissioner for 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 Income Tax Certificate
ITREG Income Tax Registration
ITREG certificate
Income Tax Registration certificate
No Number
PAYE Pay-As-You-Earn (Employees Tax)
PIT Personal Income Tax
RAF Retirement Annuity Fund
Ref Reference
Reg Registration
SARS The South African Revenue Service
SDL Skills-Development-Levy
SITE Standard Income Tax on Employees
Tax liability Amount of tax withheld from the employees, which is owed to SARS
Tel Telephone
UIF Unemployment Insurance Fund
VAT Value-Added Tax
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 2
2. OVERVIEWIn terms of the Income Tax Act No. 58 of 1962, employers are required to:
• Deductthecorrectamountoftaxfromemployees
• PaythisamounttoSARSmonthly,ensuringSARSreceivesaMonthlyEmployerDeclaration(EMP201)andtheassociated
payment
• ReconcilethesedeductionsandpaymentsduringtheannualEmployersTaxSeasonandtheInterimReconciliationperiod.
• Issuetaxcertificatestoemployees.
Therefore, during the interim and annual Employer Reconciliation employers are required to submit accurate reconciliation
declarations(EMP501,ifapplicable,EMP601andEMP701)inrespectoftheEMP201submitted,thepaymentsmadeandthe
IRP5/IT3(a).
SARShasbeenmodernisingandsimplifyingtaxprocessesinlinewithinternationalbestpractice.
Each year SARS works hard to improve service standards, incorporating the latest technology and developments in tax
standardsworldwide.Ouraimistoprovideastraightforward,user-friendlyprocessandsolution.
Withthisinmind,wearecontinuallyenhancingthePAYEprocessfortheEmployersTaxSeason(interimandannual).We’ve
introduced additional elements, and these changes are a vital part of SARS’s long-term vision to have a more accurate
reconciliationprocess,whichhasbeenaccommodatedforine@syFile™Employersoftware.
InpartneringwithSARStoworktowardsourvision,theemployerplaysacriticalrole.Thisguidewillhelpyoutofulfilyourtax
responsibilitiestoensurethatyouhaveasmoothEmployersTaxSeason(interimandannual).
Forfurtherinformation,pleasevisitaSARSbranch,calltheSARSContactCentreon080000SARS(7277)orvisit
www.sars.gov.za.
3. UNDERSTANDING THE EMPLOYER RECONCILIATION PROCESSTheEmployerReconciliationprocessiswhereanemployerisrequiredtosubmitaccuratereconciliationdeclarations(EMP501,
ifapplicable,EMP601andEMP701)inrespectoftheEMP201submitted,thepaymentsmadeandtheIRP5/IT3(a)sforthe:
• Interimperiod–whichisforthetransactionperiod1Marchto31August,or
• Annualperiod–whichifforthefulltaxyear1Marchto28/29February.
TheinterimreconciliationwasintroducedinSeptember2010andhasnowbecomeanintegralpartoftheEmployerReconciliation.
Theinterimreconciliationprocessisintendedtoassistemployersby:
• Enablinganeasierandmoreaccurateannualreconciliationsubmission
• Maintaininganup-to-dateemployeedatabase
• RegisteringemployeesforIncomeTaxpurposes,asrequired.
Note: Employer reconciliation submissions must be made to SARS by the date, as prescribed by the Commissioner,
by notice in the Government Gazette.
TheEmployer reconciliationprocesshasbeenenhancedsince2008, toprovideasimplifiedprocessand introduceda free
custom-builtsoftware(e@syFile™Employer)toassistemployersinmanagingtheirengagementswithSARSquickly,easilyand
conveniently.
Thebasicreconciliationprocesshasremainedconstant,withtheEMP501allowingemployerstocalculatethedifference,ifany,
betweenthetotalvalueofthetaxcertificatestheyissued,theirtotaldeclaredliability(EMP201)andtheirtotalpaymentstoSARS.
Allmandatoryfieldsmustbecompleted,asrequired,andremainstheresponsibilityoftheemployertoensuretheinformation
providedtoSARSisaccurateatthetimeofsubmission.
MARCH 2012 3
ThisinformationiscriticalinfulfillingSARS’slong-termvisiontohaveamoreaccuratereconciliationprocess.Itwillalsosetthe
foundationforincreasinglyefficientprocessingofPAYEsubmissions.
Making your submission:
Submissioncanbemadeviathefollowingchannels:
Electronic submissions:
Itisimportanttonotethatonlythelatestversionofe@syFile™EmployermustbeusedasanyinformationsubmittedtoSARS
usingapreviousversionwillnotbeaccepted.Forthelatestversion,refertoSARSeFilingwebsitewww.sarsefiling.co.za.
• Onlineusinge@syFile™Employer–viaSARSeFilingusinganeFilingusernameandpassword.
• OnadiscataSARSbranch-thediscmustcontainanencryptedfilecreatedbythee@syFile™Employersoftware.To
createtheencryptedfile,generatetheCSVtaxcertificatefilefromthepayrollsystem,importthisintoe@syFile™Employer
andpreparetheemployerreconciliationdeclarationsforsubmission.SignedhardcopiesoftheEMP501,and,ifapplicable,
theEMP601andEMP701mustbesubmittedtogetherwiththedisc.OnceSARShascapturedtheinformation,thedisc
willbereturnedtoyou,tosustainthesecurityoftheinformationprovided.
Note: Employers must import CSV files into e@syFile™ Employer as SARS no longer accepts CSV files directly from
payroll systems.
Manual submissions:
• OverthecounteratalocalSARSbranch
• ByplacingitinaSARSdropbox
• Bypost.
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™ EMPLOYERAmajordevelopment in the reconciliationprocesswas the introductionof freesoftware (e@syFile™Employer) to reduce
turnaroundtimesanderrors,andultimatelyprovidesasimpler,moreconvenientprocessforbothemployersandSARS.
e@syFile™EmployerisasoftwarepackagewhichhasbeendesignedbySARStohelpemployersmanagetheirengagements
withSARSquickly,easilyandconvenientlyonthecomputer,inthecomfortoftheofficeorhome.Thissoftwarecanbeused
offlineandonlyneedtoconnecttotheinternetwhensubmittingtoSARS.
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:
• Step1-Theemployer’scurrentpayrollsystemgenerateselectronicIRP5/IT3(a)sinaCSVfilewhichisimportedinto
e@syFile™Employer.
• Step2-Theemployerusese@syFile™Employertocaptureallmanualcertificates.
• Step3-e@syFile™EmployerusesinformationfromalltheIRP5/IT3(a)stoautomaticallypopulatecertificatetotalsforthe
EMP501.Theemployerentersthemonthlyliabilitiesandpayments,ande@syFile™Employercalculatestherest.
• Step4-YoucanmakeyourdeclarationbygeneratingtheCSVtaxcertificatefilefromthepayrollsystem,andimportingthis
fileintoe@syFile™EmployerforsubmissiontoSARS.
• Step5–Cancelcertificates (EMP601),ormakesadjustments topreviousyear’s reconciliationsubmissionsEMP701, if
applicable.ThensubmityourreconciliationdeclarationstoSARS.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 4
e@syFile™EmployerautomaticallygeneratesanAdobePDFversionofall IRP5/IT3(a)swhichcanbegiventoemployees
(eitherprintedorelectronically)forPersonalIncomeTax(PIT)filingseason.
Whencreatingthereconciliationsubmission,employershavetheoptionofstoringthePDFcertificatescreatedaspartofthereconciliation.
However,fortheEmployerInterimReconciliation, IRP5/IT3(a)sthese certificates must not be issued to employees, as
theyareforSARS’sadministrativepurposesonly.Certificatesshouldonlybeprovidedtotheemployeeswhoseemployment
wasterminatedpriortotheclosingoftheinterimperiod,duetoresignation,death,immigrationoranyemployerceasingto
beanemployer,thecertificatenumbermustreflectthefullreconciliationperiod(02).
3. Register employees for Income Tax and obtain feedback
Employersareabletousee@syFile™EmployertoregisteremployeesforIncomeTax.Tohelpemployersthreeregistration
optionsaremadeavailablenamely:
• IndividualIncomeTaxRegistration(ITREG),whereanemployercanapplytoregisteremployeesindividually.
• BulkITREG,whereSARSregistersemployeesusingtheEmployerReconciliationsubmissionsprovidedbyemployers.
• BundledITREG–whichenablesemployerstoregistermultipleemployees(maximumof100)atatimeandlimitedto1000
employeespermonth,forthoseemployeesthatwerenotregisteredaspartoftheemployer’spreviousPAYEsubmission.
Feedbacktoemployersontheoutcomeoftheregistrationprocessforemployeesismadeavailable.
Formoreinformationontheregistrationofemployees,refertothee@syFile™EmployerUserGuideavailableontheSARS
websitewww.sars.gov.za.
4. Receive all letters and correspondence issues by SARS–Allcommunication issuedbySARSoneFiling isalsoavailable throughe@syFile™Employer.Employerscan thereforekeepabreastofanychangesormattersof interest
whichmayaffectthem.
ItisimportanttonotethatonlythelatestversionmustbeusedasanyinformationsubmittedtoSARSusingapreviousversion
ofe@syFile™Employer,willnotbeaccepted.
Theupdatedversionofe@syFile™Employercanbeaccessedby:
• VisitingtheSARSeFilingwebsitewww.sarsefiling.co.zaanddownloadingthelatestversion.
• CallingtheSARSContactCentreon080000SARS(7277)orvisitingyourlocalSARSbranchandrequestingthelatest
versionofthee@syFile™EmployerCDtobeposted.(Itmaytakemorethantwoweekstobedeliveredtoyouandwillonly
bedeliveredtophysicalstreetaddresses,notpostboxes).
MARCH 2012 5
5. THE EMPLOYER RECONCILIATION DECLARATION (EMP501)
5.1 INTRODUCTIONEmployersarenowrequiredtocompletetworeconciliationdeclarationspertaxyear.Allfieldsaremandatory.
5.2 RECONCILIATION5.2.1. How to reconcile
Reconciliation involvesmatchingall taxdue (liabilities)withall taxpaidandchecking theseagainst the total valueofall tax
certificatesissued.Thesethree(3)amountsshouldallbeequal.Thereconciliationprocessonlyrelatestothetaxpaidandnot
additional tax, penalties or interest.
5.2.2. Reconciliation steps for employers:
1BeforecompletingtheEMP501(forinterimandannualsubmission),determinethetotalincomeofeachemployeeforthatyear
andrecalculatethetaxbasedonthatamount.IRP5/IT3(a)sshouldreflecttheincome,deductionsandtaxascalculatedatthis
point.
2IftherecalculatedliabilityaccordingtothetaxcertificatesisdifferenttothepreviouslydeclaredmonthlyEMP201s,itwillneedto
bedeterminedinwhichmonth(s)thesedifferencesoccurred.
3CapturealltherelevantdemographicinformationintheBusinessInformationandContactDetailssections.
4CaptureallthemonthlyliabilitiesforPAYE,SDLandUIFusingtheserevisedfiguresintheFinancialParticularssectiononthe
EMP501 (i.e.where different, the liabilities inserted on theEMP501 should be the final calculated liabilities rather than the
liabilitiesdeclaredontheEMP201).
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
PGINF01Business 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 NameInitials 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
5CapturethetotalmonthlypaymentsmadeinrespectofPAYE,SDLandUIFbutexcludingpaymentsmadeinrespectofinterest
andadditionaltax.ThesearetheactualpaymentsmadetoSARSthroughouttheyear–norecalculationsneeded.
6Calculatethetotalsanddifferencefields(Ifusinge@syFile™Employersimplyclickontheself-assessbuttoninordertopopulate
allthetotalsanddifferencefieldsforyou).
7Employersmustcalculate theSDLandUIF totalsandcapture thevalues. If theSDLandUIFcontributionsarenoton the
certificatesthisvaluemustbecalculatedandcompleted.
8Whensettlinganyshortfallreflectedinthereconciliation,thepaymentmustbeallocatedtotheperiod(s)inwhichtheshortfall
occurred. If the relevantperiodcannotbedetermined, thepaymentshouldbeallocated to the lastactiveperiodwithin the
transaction,whichisAugust(interim)andFebruary(annual).
5.3 ISSUES WHICH MAY ARISE
• Whereyouhadacreditduethatwasusedinsettlingaliabilitythisyear,youshouldaddthistothepaymentfieldforthat
particularmonthwhenfinalisingyourreconciliation.
• Thefollowingarethemostcommoninstanceswheretherecalculated(actual)monthlyliabilitiescoulddifferfromtheoriginal
declaredliabilityamountontheEMP201s:
§ Adelay in implementingthecorrecttaxtables.Thismayhaveresulted inandover/under-deductionoftax inthe
monthspriortothetaxtablesbeingintroduced.Aslongastheadjustmentsaremadeinthemonthfollowingthetax
tablesbeingmadeavailable,theoriginalEMP201amountsneednotberevised.
§ Whenperformingyourfinaltaxliabilitycalculationforemployees,differencecouldariseasaresultoffluctuationsin
monthlyremuneration.Wherethishasoccurred,thedifferencesmustbereflectedintherelevantmonth(e.g.inthe
monththatapersonresignsorendofthetaxyear).
§ Whenanemployerspreadsanemployees’taxontheir13thchequeoverataxyearandtheemployeeresignsbefore
thebonusisdue,theremightbeanover/under-deduction.
§ Anyadministrativetimingdifferenceinupdatingyourpayrollrecords(e.g.resignationordeathofanemployeewhich
isonlyupdatedafterrunningthepayroll,resultinginanover-paymenttoSARS).
• IfyouchangeanydatainrespectofanyreconciliationthathasalreadybeensubmittedtoSARS,thecertificate(s)canbe
amendedandtheEMP501adjustedaccordingly.TherevisedEMP501orEMP701(ifchangingadeclarationforaprevious
year),andanyrevisedcertificates,mustthenbesubmittedtoSARS.
MARCH 2012 7
5.4 COMPLETING THE EMP501
Note:Thesectionswilleitherbeoptional,mandatoryornotrequired,andmustbecompletedaccordingtotheNatureofPerson.PleasenotewhichalphabethasbeenusedtodenotetherelevantNatureofPersonfieldwhencompletingyourEMP501:
• A:Individual
• B:Partnership
• C:Company/CC/Shareblock
• D:Public/LocalAuthority
• E:AssociationnotforGain
• F:Estate/Liquidation/Trust
• G:Club;or
• H:Welfareorganisation.
1
Completing the header details:
• TransactionYear:ThisisaninternaltermrepresentingtheyeartowhichtheEMP501refers.
• PeriodofReconciliation:Completethesubmissionperiodtowhichthedeclarationrelates.Thisvalueisthetransaction
yearfollowedbytheconcludingcalendaryearmonthofthereconciliation,i.e.ifthereconciliationisfortheperiodupto
August2011,use201108.
• PAYERefNo:Completetheemployer’sPAYEreferencenumber.
• SDL Ref No:Completetheemployer’sSDLreference.
• UIF Ref No:Completetheemployer’sUIFnumber.
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
PGINF01Business 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 NameInitials 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: Pleasechecktheapplicableboxfortherelevantbusinesstype.
• Trading or Other Name:Completethebusinesstradingorothername.
• Surname or registered name:Foranaturalperson(AandwhereapplicableF)completethesurnameandinitials.For
non-naturalperson(B,C,D,E,G,HandwhereapplicableF)completetheregisteredname.
• Initials:Completetheinitials(mandatoryforA,optionalforF).
Note: For theBusTelNo,FaxNoandCellNofields,pleaseonlyusenumeralswithoutanyspaces inbetween. Ifyouareenteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNofield.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 8
• Bus Tel No:Completethebusinesstelephonenumber.
• FaxNo:Completethebusinessfaxnumber.
• Cell No:Completethecellularnumber.
• Date of Birth:Completetheemployer’sdateofbirthifyouareanIndividual(A).ForFthisfieldismandatorywherethe
Initialsfieldhasbeencompleted.
• ID No:Foranindividual(A)eithertheIDNoorPassportNoismandatory.ForFthisfieldismandatorywheretheInitials
fieldhasbeencompleted.
• Passport No:Foranindividual(A)eithertheIDNoorPassportNoismandatory.ForFthisfieldismandatorywherethe
Initialsfieldhasbeencompleted.
• Country of Issue:IfyouhavecompletedthePassportNofield,pleaseselectthecountryinwhichthepassportwasissued.
Pleaseseesection 9 – Codes for the country that issued the passport.
• CK No:Pleaseusenumerals(optionalforCandF).
• Business Income Tax Ref No:Pleaseusenumerals(optionalforA,C,E,F,GandH).
• VAT Ref No:CompletethebusinessVATreferencenumberusingonlynumerals.
• Activity within Major Division:Complete the relevantbusinessactivitycode.Refer toVAT 403 Trade Classification
Guideavailableonwww.sars.gov.za.
• Contact Email:Completetheemailcontactdetailsforthebusiness,e.g.:[email protected].
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
PGINF01Business 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 NameInitials 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:Completetheunitnumberifthebusinessisnotinastandalonebuilding.
• Complex:Whereapplicable,completethenameofthecomplex.
• Street No: Completethestreetnumberinwhichthebusinessislocated.
• Street/Name of Farm:Completethenameofthestreetorfarminwhichthebusinessislocated.
• Suburb/District: Completethenameofthesuburbordistrictinwhichthebusinessislocated.
• City/Town:Completethenameofthecityortowninwhichthebusinessislocated.
• Postal Code:Completethepostalcodeforthesuburbinwhichthebusinessislocated.
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
PGINF01Business 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 NameInitials 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)
WherethepostaladdressisthesameastheresidentialaddressdetailspleasechecktheboxMark here with an “X” if same
as above or complete you Postal Address.Ifnot,completetheemployer’spostaladdressandpostalcode.
MARCH 2012 9
5
Completing the Employer Bank Account 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
PGINF01Business 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 NameInitials 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)
•AccountNo:Completethebusinessaccountnumber.
•Branch No:Completethesix(6)digitbranchcodeforthebusiness’sbank,ifthisdoesnotpre-populate.
•Account Holder Name:Completetheaccountholder’sname.
•Account Holder Relationship:Indicatewhetherthebusiness’saccountisinthenameofthebusinessora3rdparty.
•Account type:Indicatewhetherthebusinessaccounttypeisachequeorsavings/transmission.
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
PGINF01Business 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 NameInitials 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)
• SignanddateyourDeclaration.
7
Completing the Representative’s Details:
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
PGINF01Business 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 NameInitials 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: OptionalforAandF,butmandatoryforB,C,D,E,GandH.
• Surname:Completetherepresentative’ssurname.
• Initials:Completetherepresentative’sinitials.
Note: For theBusTelNo,FaxNoandCellNofields,pleaseonlyusenumeralswithoutanyspaces inbetween. Ifyouareenteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNofield.
• Bus Tel No: Fillintherepresentative’sbusinesstelephonenumber.
• Fax No: Fillintherepresentative’sfaxnumber.
• Cell No:Fillintherepresentative’scellularnumber.
• ID No: EitherIDNo.orPassportNo.ismandatory.
• Passport No: EitherIDNo.orPassportNo.ismandatory.
• Country of Issue:IfyouhavefilledinthePassportNo.field,pleaseselectthecountryinwhichthepassportwasissued.Pleaseseesection 9. Codes for the country that issued the passport.
• Capacity:Selecttherelevantblockforthecapacityinwhichyouarerepresentingthebusiness.
• Contact Email:Fillintherepresentative’semailcontactdetails,e.g.:[email protected].
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 10
8
Completing the Contact Person Details:
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: Pleasecompletethecontactpersondetails,wheretherepresentativedetailshavenotbeencompleted.
• Surname: Completethecontactperson’ssurname.• Initials:Completethecontactperson’sinitials.
Note: FortheBusTelNo,FaxNoandCellNofields,pleaseonlyusenumeralwithoutanyspacesinbetween.Ifyouareentering
alandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNofield.
• Bus Tel No: Completethecontactperson’sbusinesstelephonenumber.
• FaxNo:Completethecontactperson’sfaxnumber.
• CellNo:Completethecontactperson’scellularnumber.
• IDNo:CompleteeithertheIDNoorPassportNowhichis mandatory.
• PassportNo:CompleteeithertheIDNoorPassportNowhichis mandatory.
• CountryofIssue:IfyouhavecompletedthePassportNofield,pleaseselectthecountryinwhichthepassportwasissued.
Pleasesee section 9 – Codes for the country that issued the passport.
• ContactEmail:Completethecontactperson’semailcontactdetails,e.g.:[email protected].
9
Completing the Tax Practitioner Details:
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:Completethetaxpractitioner’ssurname.
• Initials:Completethetaxpractitioner’sinitials.
Note:For theBusTelNo,FaxNoandCellNofields,pleaseonlyusenumeralswithoutanyspaces inbetween. Ifyouareenteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNofield.
• Bus Tel No: Completethetaxpractitioner’sbusinesstelephonenumber.
• FaxNo:Completethetaxpractitioner’sfaxnumber.
• CellNo:Completethetaxpractitioner’scellularnumber.
• RegNo:Completethetaxpractitioner’sregistrationnumber.
• ContactEmail:Completethetaxpractitioner’semailcontactdetails,e.g.:[email protected].
MARCH 2012 11
10
Completing the Reason for Over/Understatement of Declaration Details:
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
Whereapplicable,statethereasonfortheover/understatementofthedeclaration.
11
Completing the PAYE (Employees Tax), SDL and UIF Details:
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)
Note: Thesefieldsareasummaryof themonthly liabilities forPAYE,SDLandUIFas recalculatedduring the reconciliation
process.
§ Allthesefieldsarenumericand cents must be omitted or rounded off to the nearest rand.
§ Azeroliabilityshouldbeindicatedusing“0”.
§ The ‘Total Monthly Liability’isthesumofthePAYE,SDLandUIFliabilitiesfortherelevantmonth.Thesefieldswill
automaticallybecalculatedwhencompletingthedeclarationelectronically.
§ Thetotalsmaybeforasix(6)monthortwelve(12)monthperiod,fortheinterimandannualreconciliationsrespectively.
• PAYE:CompletethePAYEamountsforthebusinesspermonth.
• SDL:CompletetheSDLamountsforthebusinesspermonth.
• UIF:CompletetheUIFamountsforthebusinesspermonth.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 12
12
Completing the Total Payments Details:
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)
• Completethetotalpaymentsforthebusinesspermonth.
• ThemonthlytotalofallactualpaymentsmadetoSARSinrespectofPAYE,SDLandUIFfortherelevantmonthshouldbeindicated. This must exclude any additional tax, interest and penalties paid.
• Allthesefieldsarenumericandcentsmustbeomittedorroundedofftothenearestrand.
13
Completing the Total Details:
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)
Note:Ifusinge@syFile™Employersimplyclickontheself-assessbuttoninordertopopulateallthetotalsanddifferencefieldsfor you.
• The‘Annual Total’isthesumofallthemonthlyliabilitiesforeitherthesix(interim)or12month(annual)periodinrespectof
PAYE,SDLandUIF.
• Thesefieldswillautomaticallybecalculatedwhencompletingthedeclarationelectronically.
Note: WheretheSDLandUIFcontributionshavenotbeen includedonthe IRP5/IT3(a)certificates, thesevaluesmustbecalculated and included.
14
CompletingtheDifference–LiabilityandCertificateValuesDetails:
Note:Ifusinge@syFile™Employersimplyclickontheself-assessbuttoninordertopopulateallthetotalsanddifferencefieldsfor you.
SubtractingthetotalliabilityfromthetotalvalueofcertificatesinrespectofPAYE,SDLandUIFwillgiveadifference(ifany).
MARCH 2012 13
• Difference – Liability and Certificate Values (PAYE):Tocalculatethevalue,subtractthe‘Annual Total’(PAYE)amount
from the ‘Total Value of Tax Certificates’(PAYE)amount.
• Difference – Liability and Certificate Values (SDL):Tocalculatethevalue,subtractthe‘Annual Total’(SDL)amountfrom
the ‘Total Value of Tax Certificates’(SDL)amount.
• Difference – Liability and Certificate Values(UIF):Tocalculatethevalue,subtractthe‘AnnualTotal’(UIF)amountfrom
the ‘Total Value of Tax Certificates’(UIF)amount.
• Difference – Liability and Certificate Values(TotalMonthlyLiability):Tocalculatethevalue,addthedifferences’calculated
forPAYE,SDLandUIF.
15
Completing the Total Value of Electronic Tax Certificates Details:
Note:Ifusinge@syFile™Employersimplyclickontheself-assessbuttoninordertopopulateallthetotalsanddifferencefieldsfor you.
• Completethesumtotalamountofthetaxvalueofallelectronictaxcertificatesissuedbytheemployer.
16
Completing the Total Value of Manual Tax Certificates Details:
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)
Note:Ifusinge@syFile™Employersimplyclickontheself-assessbuttoninordertopopulateallthetotalsanddifferencefieldsfor you.
• Completethesumtotalamountofthetaxvalueofallmanualtaxcertificatesissuedbytheemployer.
17
Completing the Total Value of Tax Certificates Details:
Note:Ifusinge@syFile™Employersimplyclickontheself-assessbuttoninordertopopulateallthetotalsanddifferencefieldsfor you.
• Total Value of Tax Certificates (PAYE): Tocalculatethisvalue,addtheTotal Value of Electronic Tax Certificates
and the Total Value of Manual Tax Certificates.
• Total Value of Tax Certificates (SDL): To calculate this value, add the total of theSDL contribution on each taxcertificate(whereapplicable).Alternatively,calculateandcapturethisvaluemanually.
• Total Value of Tax Certificates (UIF):Tocalculatethisvalue,addthetotaloftheUIFcontributiononeachtaxcertificate(whereapplicable).Alternatively,calculateandcapturethisvaluemanually.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 14
18
Completing the Declared Liability Details:
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)
Note:Ifusinge@syFile™Employersimplyclickontheself-assessbuttoninordertopopulateallthetotalsanddifferencefieldsfor you.
• Toarriveatthefinaldeclaredliabilityamount,addtogetherthe‘Total Monthly Liability’amountscalculatedforthe‘Annual
Total’andthe‘Difference – Liability and Certificate Values’(ifany).
19
Completing the Due By/To You Details:
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)
Note:Ifusinge@syFile™Employersimplyclickontheself-assessbuttoninordertopopulateallthetotalsanddifferencefieldsfor you.
• TocalculatetheDueBy/ToYouamount,subtractthe‘Total Payments’amountcalculatedforthe‘Annual Total’fromthe
‘Declared Liability’.
• Anypositiveamountcalculatedis‘Due by you’,whereasanegativeamountis‘Due to you’.
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
IRPINF01Employee InformationSurname / 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 DetailsMark here with an “X' if not paid electronically or if foreign bank account Account No. Branch No.
Bank NameBranch NameAccount 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)
MARCH 2012 15
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 3 6 9 6Gross Retirement Funding Income
R 3 6 9 7Gross Non-Retirement Funding Income
R 3 6 9 8Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / ContributionsR 4 4 9 7
Tax Withheld
SITE
4101R ,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’ TaxOR
4150Pay 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.
6.1 INTRODUCTIONSARShasmadechangesto the IRP5/IT3(a)aimedat improvingthedataquality forboththeemployerand
SARS.
EmployersmakinguseofthemanualcertificatesmayonlyissuethesetoemployeesonceSARSissatisfiedthat
thereconciliationhasbeencompletedcorrectly.ThemanualcertificatestogetherwiththesignedEMP501,and
whereapplicabletheEMP601,EMP701mustbesubmittedtoSARS.
• Employersmustallocateuniquenumbersforeachcertificateissuedtoemployees
• AmanualIRP5/IT3(a)willnotbeacceptedbySARSwherealltherelevantmandatoryfieldshavenotbeen
completed
• All incomeanddeductionsreflectedonan IRP5/IT3(a)mustbeclassifiedaccording to thedifferentcodes
allocatedforincomeanddeductions[Pleasesee11. List of Income and Deduction codes for IRP5/IT3(a)]
• AllincomeanddeductionscodesusedonanIRP5/IT3(a)mustbecompletedinnumericsequence.
• AseparateIRP5/IT3(a)maynotbeissuedtotheemployeeinrespectofthesameremuneration,andno
blankcertificatesmaybeissued
• Wheretheemployees’remunerationconsistoflocalandforeignremuneration,separateIRP5/IT3(a)smust
beissuedforeachtypeofremuneration.
Themonthofreconciliationforthecalendaryearisindicatedbyatwo(2)-digitnumber.Ifthereconciliationisfor
theperioduptoFebruary,theformatis“02”.IftheperiodisuptoAugust,theformatis“08”.
Thismeansthatthetaxcertificatessubmittedfortheinterimreconciliationwilldifferfromthecertificatessubmitted
annuallyinthefollowingways:
• InterimIRP5/IT3(a)swillonlybeissuedtoSARSandmustnotbeissuedtoemployees
• InterimIRP5/IT3(a)swillreflectinformationonincomeanddeductionsforamaximumperiodofsix(6)months.
• Employees’ Taxmust be reflected against code 4102 (PAYE). The total amountmust not be split into
SITE(4101)andPAYE(4102)
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 16
• Foremployeeswhoseemploymentwasterminatedpriortotheclosingoftheinterimperiod,forinstanceduetoresignation,
death,immigrationorwheretheemployerceasedtobeanemployer:
§ TheIRP5/IT3(a)mustreflectfinancialinformationfortheperiodactuallyemployed
§ Wherethereweredeductionsinrespectofemployees’tax,itmustbesplitandreflectedagainstcode4102(PAYE)and
4101(SITE)
§ ThecalendarmonthintheIRP5/IT3(a)number(code3010)mustbespecifiedas“02”toindicatethatthisisafinaltax
certificate.ThesamecertificateshouldbesubmittedtoSARSattheendofthetaxyearaspartofthefinalsubmission.
6.2 COMPLETING THE EMPLOYEE INCOME TAX CERTIFICATE [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
IRPINF01Employee InformationSurname / 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 DetailsMark here with an “X' if not paid electronically or if foreign bank account Account No. Branch No.
Bank NameBranch NameAccount 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:ThisisaninternaltermrepresentingtheyeartowhichtheEMP501refers.
• Year of Assessment: Completetheyearofassessmenttowhichtheincomerelates.
• Period of Reconciliation: Completethetaxperiodtowhichtheincomerelates.
• Certificate No: Thisuniquethirty(30)-digitnumberisallocatedbytheemployerforeachspecificIRP5/IT3(a)certificateissued:
Thecertificatenumbercomprisesof:
§ Theten(10)–digitemployPAYEreferencenumber(oralternatively,theIncomeTaxreferencenumber
• TypeofCertificate:SpecifywhetherthecertificateisanIRP5oranIT3(a).
2
Completing the Employee Information 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
IRPINF01Employee InformationSurname / 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 DetailsMark here with an “X' if not paid electronically or if foreign bank account Account No. Branch No.
Bank NameBranch NameAccount 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:Ifthecertificateisforanindividual,completetheindividual’ssurname.However,completethetradingnameifthecertificateisforatrust,company,partnershiporcorporation.
• First two Names:Completetheemployees’firstandsecondnamesiftheemployeeisanindividual(eitherwithorwithoutanIDNo.orPassportNo.),adirectorofaprivatecompany/memberofaclosecorporation,orapensioner.
• Initials: Completetheemployees’initialsiftheemployeeisanindividual(eitherwithorwithoutanIDNo.orPassportNo.),adirectorofaprivatecompany/memberofaclosecorporation,orapensioner.
• Nature of Person: Pleaseenteroneofthelettersbelowfortheapplicabledescription: § A:IndividualwithanIDNo.orPassportNo.
§ B:IndividualwithoutanIDNo.orPassportNo.
§ C:Directorofaprivatecompany/memberofaclosecorporation
§ D:Trust
§ E:Company/CC
§ F:Partnership
§ G:Corporation
§ H:Employmentcompany/personalservicecompanyorCC,or
§ N:Pensioner.
MARCH 2012 17
• Date of Birth: Completetheemployee’sdateofbirthiftheemployeeisanindividual(eitherwithorwithoutandIDNo.orPassportNo.),asadirectorofaprivatecompany/memberofaclosecorporationorapensioner.
• ID No:Completetheemployee’sIDNo.Thisisamandatoryforanindividual(withanIDNo.pensioner.
• Passport No: Completetheemployee’sPassportNo.Thisisamandatoryforanindividual(withanIDNo.orPassportNo),wheretheIDNo.hasnotbeencompleted,andoptionalforapensioner.
• Passport Country of Issue:Thisisanoptionalfieldforthecountryinwhichthepassportwasissued,e.g.SouthAfricawillbeZAF.Pleaseseesection 9. Codes for the country that issued the passport.
• Income Tax Ref No: Thisisanoptionalfieldfortheemployee’sIncomeTaxreferencenumber,andmuststartwitha0,1,2,3or9.
• Home Tel No:Thisisanoptionalfieldfortheemployee’shometelephonenumber.
• Bus Tel No: Thisisanoptionalfieldfortheemployee’sbusinesstelephonenumber.
• Fax No: Thisisanoptionalfieldfortheemployee’sfaxnumber.
• Cell No:Thisisanoptionalfieldfortheemployee’scellulartelephonenumber.
• Contact Email: Thisisanoptionalfieldfortheemployee’semailcontactdetails.
3
Completing the Employee Address Details – Residential:
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
IRPINF01Employee InformationSurname / 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 DetailsMark here with an “X' if not paid electronically or if foreign bank account Account No. Branch No.
Bank NameBranch NameAccount 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: Fillintheunitnumberiftheemployeedoesnotresideinastandalonehouse.
• Complex: Whereapplicable,fillinthenameofthecomplex.
• Street No:Fillinthestreetnumberoftheresidenceinwhichtheemployeeresides.
• Street/Name of Farm:Fillinthenameofthestreetorthefarmwheretheemployeeresides.
• Suburb/District:Fillinthenameofthesuburbordistrictinwhichtheemployeeresides.
• City/Town: Fillinthenameofthecityortowninwhichtheemployeeresides.
• Postal Code:Fillinthepostalcodeforthesuburbinwhichtheemployeeresides.
4
Completing the Employer Reference Numbers 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
IRPINF01Employee InformationSurname / 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 DetailsMark here with an “X' if not paid electronically or if foreign bank account Account No. Branch No.
Bank NameBranch NameAccount 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: Completetheemployer’sPAYEreferenceno.AnemployerwhoisregisteredforEmployees’Taxpurposesreferencenumberwillbeginwitha7,andanemployerwhoisnotregisteredwillbeginwitha0,1,2,3or9.
• SDL Ref No:Completetheemployer’sSDLreferencenumber.
• UIF Ref No: Completetheemployer’sUIFreferencenumber.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 18
5
Completing the Employee Postal Address 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
IRPINF01Employee InformationSurname / 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 DetailsMark here with an “X' if not paid electronically or if foreign bank account Account No. Branch No.
Bank NameBranch NameAccount 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)
WherethepostaladdressisthesameastheresidentialaddressdetailspleasechecktheboxMarkherewithan“X”ifsameas
aboveorcompleteyouPostalAddress.Ifnot,completetheemployee’spostaladdressandpostalcode.
6
Completing the Bank Account Type 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
IRPINF01Employee InformationSurname / 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 DetailsMark here with an “X' if not paid electronically or if foreign bank account Account No. Branch No.
Bank NameBranch NameAccount 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:Indicatewhethertheemployee’saccountis: § Own
§ Joint
§ 3rdParty’.
• Account Type: Indicate the type of account the employee has:
§ Cheque/current
§ Savings
§ Transmission
§ Bond
§ CreditCard
§ SubscriptionShare.
7
Completing the Employee Remuneration Bank Account 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
IRPINF01Employee InformationSurname / 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 DetailsMark here with an “X' if not paid electronically or if foreign bank account Account No. Branch No.
Bank NameBranch NameAccount 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)
Whereanemployee’ssalaryispaidintoaforeignbankaccountorisnotelectronicallytransferred,checktheboxMarkherewith
an“X”ifnotpaidelectronicallyorifforeignbankaccount.
• Account No.: Completetheemployee’saccountnumber.
• BranchNo.:Completethesix(6)–digitbranchcodefortheemployee’sbank.Thiswillautomaticallypre-populatewhenselectingtheBanknameandcompletingthecertificateelectronically.
• BankName:Completetheemployee’sbankorselectthebanknamefromthepop-uplistwhichappearswhencompletingthecertificateelectronically.
• BranchName:Completethebranchnamefortheemployee’sbank.Thiswillautomaticallypre-populatewhenselectingtheBanknameandcompletingthecertificateelectronically.
• AccountHolderName:Completethenameoftheaccountholder.
MARCH 2012 19
8
Completing the Employee Business Address Details:
Note: Pensionersarenotrequiredtocompletethissection.
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 3 6 9 6Gross Retirement Funding Income
R 3 6 9 7Gross Non-Retirement Funding Income
R 3 6 9 8Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / ContributionsR 4 4 9 7
Tax Withheld
SITE
4101R ,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’ TaxOR
4150Pay 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: Completetheunitnumber,wherethebusinessaddressoftheemployeeisnotastandalonelocation.
• Complex:Whereapplicable,completethenameofthecomplexinwhichthebusinessislocated.
• Street No: Completethestreetnumberforthebusinesslocation.
• Street/Name of Farm: Completethestreetnameorfarmnamewherethebusinessislocated.
• Suburb/District:Completethenameofthesuburbordistrictinwhichthebusinessislocated.
• City/Town: Completethenameofthecityortowninwhichthebusinessislocated.
• Postal Code: Completethepostalcodeforthesuburbinwhichthebusinessislocated.
9
Completing the Income Received section:
Note: Randamountsshouldbeenteredfromtherightofthegrid,andcentsmustberoundedofftothenearestrandaspertheexamplebelow.
Source code block:
Note:SARShassimplifiedthereconciliationsubmissionprocessbycombiningrequiredsourcecodes,andeliminatingcertain
redundantcodes.Pleaseseesection 11. Rules for the Consolidation of Source Codes.
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 3 6 9 6Gross Retirement Funding Income
R 3 6 9 7Gross Non-Retirement Funding Income
R 3 6 9 8Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / ContributionsR 4 4 9 7
Tax Withheld
SITE
4101R ,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’ TaxOR
4150Pay 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.
5 0 0 0 0
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 20
• Completeavalidincomecode.Pleasesee section 10. List of Income and Deduction Codes for IRP5/IT3(a)toobtain
thecodeforthetypeofincomethatwasreceived.
Non-Taxable Income (3696): Thisisthesumtotalofalltheincomeamountswhichwerecompletedasnon-taxable.
Note:Theamountcompletedmustbeexcludedfromcodes3697and3698.
Gross Retirement Funding Income (3697): Thisisthesumtotalofallretirementfundingincomeamounts.
Note: Thisfieldismandatoryifnovalueiscompletedforcode3696or3698.
Gross Non-Retirement Funding Income (3698): Thisisthesumtotalofalltheincomeamountswhichwerecompletedasnon-taxable.
Note: Thisfieldismandatoryifnovalueiscompletedforcode3696or3697.
10
Completing the Deductions/Contributions Details:
Thissectionmustbecompletedonlyifanyrelevantamounthasbeendeductedfromorcontributedonbehalfoftheemployee.
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 3 6 9 6Gross Retirement Funding Income
R 3 6 9 7Gross Non-Retirement Funding Income
R 3 6 9 8Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / ContributionsR 4 4 9 7
Tax Withheld
SITE
4101R ,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’ TaxOR
4150Pay 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:Randamountsshouldbeenteredfromtherightofthegrid,andcentsmustberoundedofftothenearestrand.
Therandvalueforthedeductions/contributionsmustbecompletedfromtheright,andthecodeforthededuction/contribution
mustbeenteredunder‘Source Code’inthefourblocksnexttotherandamount.
• TotalDeductions/Contributions:Completeinthesumtotalofalldeductions/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 3 6 9 6Gross Retirement Funding Income
R 3 6 9 7Gross Non-Retirement Funding Income
R 3 6 9 8Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / ContributionsR 4 4 9 7
Tax Withheld
SITE
4101R ,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’ TaxOR
4150Pay 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.
MARCH 2012 21
11
Completing the Tax Withheld Details:ThissectiondealswiththetaxamountswhichanemployerdeductsfromtheemployeepriortopayingtheseamountstoSARS.
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 3 6 9 6Gross Retirement Funding Income
R 3 6 9 7Gross Non-Retirement Funding Income
R 3 6 9 8Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / ContributionsR 4 4 9 7
Tax Withheld
SITE
4101R ,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’ TaxOR
4150Pay 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: Pleaseuserandandcents.
• SITE (4101):CompletetheSITEamountdeducted.Thisfieldismandatoryifthevaluesforsourcecode4102 and 4115,
and the ‘Reason for Non-Deduction of Employees’ Tax’ are not completed.
• PAYE (4102): CompletethePAYEamountdeducted.Thisfieldismandatoryifthevaluesforsourcecode4101 and 4115,
and the ‘Reason for Non-Deduction of Employees’ Tax’ are not completed.
• PAYE on Lump Sum Benefit (4115): CompletethePAYEamountdeductedfromtheretirementlumpsumbenefit.This
fieldmayonlybecompletedifsourcecode3915hasbeencompletedunder‘Income Received’.
• Employee and Employer UIF Contribution (4141):Completethesumtotalofboththeemployee’sandemployerUIFcontributions.
• Employer SDL Contribution (4142):Completethesumtotaloftheemployer’sSDLcontributions.
• Total Tax, SDL and UIF (4149):Completethisbyaddingthefollowingtotals:4101 (SITE) + 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): Completeavalidreasoncodeastotheemployerhasnot
deductedanyemployees’taxfromtheincome.Thisfieldismandatoryifthevaluesforsourcecode4101, 4102 and 4115 arenotcompleted.Pleaseseesection 11.7 Employees’ Tax Deduction and Reason Codes.
12
Completing the Pay Periods 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 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 3 6 9 6Gross Retirement Funding Income
R 3 6 9 7Gross Non-Retirement Funding Income
R 3 6 9 8Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / ContributionsR 4 4 9 7
Tax Withheld
SITE
4101R ,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’ TaxOR
4150Pay 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: Thenumberofpayperiods intowhich theemployerdivides the tax year.This is
normallydividedeitherintomonthsordays,andcanbeanyvaluebetween1and380.
• No. of Periods Worked:Thenumberofperiodswhichtheemployeeworkedwithintherelevanttaxyear.Thisisnormallydividedeitherintomonthsordays,andcanbeanyvaluebetween1and380.
• Period Employed From:Completethedateasofwhentheemployee’semploymentcommenced.
• Period Employed To:Completetheenddateforwhichtheemployee’staxisbeingdeclared.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 22
13
Completing the Directive Numbers 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 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 3 6 9 6Gross Retirement Funding Income
R 3 6 9 7Gross Non-Retirement Funding Income
R 3 6 9 8Deductions / Contributions
Amount Source Code
R
R
R
R
R
R
R
Total Deductions / ContributionsR 4 4 9 7
Tax Withheld
SITE
4101R ,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’ TaxOR
4150Pay 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.
• CompletethedirectivenumberaspertheTaxdirectivereceivedforsourcecodes: 3608, 3614, 3664, 3707, 3757, 3718,
3768, 3901, 3902, 3903, 3904, 3905, 3909, 3915, 3920 or 3921.
Note:OnlycopiesofthefinalIRP5/IT3(a)certificatesmustbeprovidedforperiod02.Pleaseretaincopiesforyourownrecordsaswell.
MARCH 2012 23
7. TAX CERTIFICATE CANCELLATION DECLARATION (EMP601)
EMP601Tax 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
SARSenhancedtheEMP601toaccommodatefortheincreaseinthelengthoftheIRP5/IT3(a)certificatenumber.Thenumber
ofindividualcertificatesthatmaybecapturedhasbeenreducedtoeight(8),andtherangeofcertificatesthatcanbecaptured
hasbeenreducedtofour(4).
TheEMP601mustbecompletedwheretheemployerneedstocancelanyIRP5/IT3(a)sthathavealreadybeensubmittedtoSARS.
1
Completing the Header Details:
EMP601Tax 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: Completethetaxyearduringwhichthecertificateisbeingcancelled.
• PAYEReferenceNo:Completetheemployer’sPAYEreferencenumber.
• TradingorOtherName:Completethetradingorothernamefortheemployer.
2
Completing the Individual Certificates Details:EMP601Tax 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
•
Completethissectionifthecertificatestobecancelledarerandominnumber.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 24
OR
3
Completing the Certificate Ranges Details:
EMP601Tax 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
• Completethissectionifthecertificatestobecancelledareconsecutiveinnumber.
4
Completing the Declaration Details:
EMP601Tax 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
• Signanddatethedeclaration.
MARCH 2012 25
8. RECONCILIATION DECLARATION ADJUSTMENT (EMP701)
EMP701Reconciliation 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 0 2
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)
AnEMP701mustbecompletedwhereanadjustmentneedstobemade,toapreviouslysubmittedEMP501andthepayment,
in respect of prior years.
1
Completing the Header Details:
EMP701Reconciliation 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 0 2
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)
• TransactionYear:ThisisaninternaltermrepresentingtheyeartowhichtheEMP501refers.
• ReferenceNos:Thetaxtypes(PAYE,SDLand/orUIF)forwhichyouareorwereregisteredfortherelevantyearmustbecompleted.
• TradingorOtherName:Fillinthetradingnamefortheemployer.
• NumberofYearswithAdjustments:Completethenumberofpreviousyearsforwhichadjustmentstodeclarationsneedtobemade.
Note: TheEMP701contains amaximumof twoAdjustmentDeclaration sections, allowing you to change twoEMP501s.PleaserequestadditionalformsifyouneedtochangemoreEMP501s.Shouldyouusee@syFileTMEmployertocompletethe
formelectronically,theNumberofYearswithAdjustmentswilldictatehowmanyadjustmentdeclarationcontainersarecreated.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 26
2
CompletingtheAdjustmentDeclarationDetails:
EMP701Reconciliation 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 0 2
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)
• TransactionYear:Completethetaxyearduringwhichthedeclarationneedstobechanged.
• PreviousDeclaration:Completetheamountsthatweredeclaredfortherelevantyearyouwouldliketochange.ThisistheTotalValueofTaxCertificatesforPAYE,SDLandUIF.Usethemostrecentvaluesifthevalueshavebeenchangedatany
stagesincetheoriginaldeclaration.
• Difference:Thisisthedifferencebetweenthepreviousdeclarationandthenewdeclaration,andiscalculatedbyaddingthePAYE,SDLandUIFDifferenceamounts.
• AdjustedDeclaration:This is the sum of the ‘Previous Declaration’andthe‘Difference’forPAYE,SDLandUIF.
• Payment: The Previous Declaration’paymentistheamountthatwasalreadypaidrelatingtothedeclaredliabilityfor
thatyear.Thedifferencepaymentisanyothermoneythatwassubsequentlypaidrelatingeithertotheoriginalliabilityorthe
newdeclaredliability.The‘Adjusted Declaration’ payment is the sum of the ‘Previous Declaration’paymentandthe
‘Difference’payment.
• DueBy/ToYou:CalculateanyoutstandingamountsDueBy/ToYoubysubtractingtheadjusteddeclarationpaymentsfromyouradjusteddeclarationliabilitytotalfortheyear.Anypositivevalueisdue by you and any negativevalueisdue to
you.
3
CompletingtheSumofAdjustedDeclaration(s)Details:
EMP701Reconciliation 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 0 2
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:CompletethesumofthePAYEAdjustedDeclarationsforthespecificyearswhichyoustipulatedonthisEMP701forPAYE.
• SDL:CompletethesumoftheSDLAdjustedDeclarationsforthespecificyearswhichyoustipulatedonthisEMP701forSDL.
• UIF:CompletethesumoftheUIFAdjustedDeclarationsforthespecificyearswhichyoustipulatedonthisEMP701forUIF.
• Total:CompletethesumoftheTotalAdjustedDeclarationsforthespecificyearswhichyoustipulatedonthisEMP701forTotal.
• Payment:Completethesumof thePaymentAdjustedDeclarations for thespecificyearswhichyoustipulatedon thisEMP701forPayment.
• TotalDueBy/ToYou:CompletethesumoftheDueBy/ToYouamountsspecifiedforeachyearonthisEMP701.
4
Completing the Declaration Details:
EMP701Reconciliation 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 0 2
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)
• Signanddatethedeclaration.
MARCH 2012 27
9. CODES FOR THE COUNTRY THAT ISSUED THE PASSPORTCODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE
AFG Afghanistan GRC Greece PNG PapuaNewGuinea
ALA Åland Islands GRL Greenland PRY Paraguay
ALB Albania GRD Grenada PER Peru
DZA Algeria GLP Guadeloupe PHL Philippines
ASM AmericanSamoa GUM Guam PCN Pitcairn
AND Andorra GTM Guatemala POL Poland
AGO Angola GGY Guernsey PRT Portugal
AIA Anguilla GIN Guinea PRI PuertoRico
ATA Antarctica GNB Guinea-Bissau QAT Qatar
ATG AntiguaandBarbuda
GUY Guyana KOR RepublicofKorea
ARG Argentina HTI Haiti REU Réunion
ARM Armenia HMD HeardandMcDonaldIslands
ROU Romania
ABW Aruba VAT HolySee(VaticanCityState)
RUS RussianFederation
AUS Australia HND Honduras RWA Rwanda
AUT Austria HKG HongKongSpecialAdministrativeRegionofChina
SHN SaintHelena
AZE Azerbaijan HUN Hungary KNA SaintKittsandNevis
BHS Bahamas ISL Iceland LCA SaintLucia
BHR Bahrain IND India SPM SaintPierreandMiquelon
BGD Bangladesh IDN Indonesia VCT SaintVincentandtheGrenadines
BRB Barbados IRN Iran,IslamicRepublicof WSM Samoa
BLR Belarus IRQ Iraq SMR SanMarino
BEL Belgium IRL Ireland STP SaoTomeandPrincipe
BLZ Belize IMN IsleofMan SAU SaudiArabia
BEN Benin ISR Israel SEN Senegal
BMU Bermuda ITA Italy SRB Serbia
BTN Bhutan JAM Jamaica SYC Seychelles
BOL Bolivia JPN Japan SLE SierraLeone
BIH BosniaandHerzegovina
JEY Jersey SGP Singapore
BWA Botswana JOR Jordan SVK Slovakia
BVT BouvetIsland KAZ Kazakhstan SVN Slovenia
BRA Brazil KEN Kenya SLB SolomonIslands
IOTBritishIndianOceanTerritory
KIR Kiribati SOM Somalia
BRN BruneiDarussalam KWT Kuwait ZAF SouthAfrica
BGR Bulgaria KGZ Kyrgyzstan SGSSouthGeorgiaandSouthSandwichIs.
BFA BurkinaFaso LAO LaoPeople’sDemocraticRepublic
ESP Spain
BDI Burundi LVA Latvia LKA SriLanka
KHM Cambodia LBN Lebanon SDN Sudan
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 28
CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE
CMR Cameroon LSO Lesotho SUR Suriname
CAN Canada LBR Liberia SJM SvalbardandJanMayenIslands
CPV CapeVerde LBY LibyanArabJamahiriya SWZ Swaziland
CYM CaymanIslands LIE Liechtenstein SWE Sweden
CAF CentralAfricanRepublic
LTU Lithuania CHE Switzerland
TCD Chad LUX Luxembourg SYR SyrianArabRepublic
CHL Chile MAC MacaoSpecialAdministrativeRegionofChina
TWN Taiwan,ProvinceofChina
CHN China MDG Madagascar TJK Tajikistan
CXR ChristmasIsland MWI Malawi THA Thailand
CCKCocos(Keeling)Island
MYS Malaysia MKD TheformerYugoslavRepublicofMacedonia
COL Colombia MDV Maldives TLS Timor-Leste
COM Comoros MLI Mali TGO Togo
COG Congo MLT Malta TKL Tokelau
COK CookIslands MHL MarshallIslands TON Tonga
CRI CostaRica MTQ Martinique TTO TrinidadandTobago
CIV Côted’Ivoire MRT Mauritania TUN Tunisia
HRV Croatia MUS Mauritius TUR Turkey
CUB Cuba MYT Mayotte TKM Turkmenistan
CYP Cyprus MEX Mexico TCA TurksandCaicosIslands
CZE CzechRepublic FSM Micronesia,FederatedStatesof
TUV Tuvalu
PRK DemocraticPeople’sRepublicofKorea
MDA Moldova UGA Uganda
COD DemocraticRepublicoftheCongo
MCO Monaco UKR Ukraine
DNK Denmark MNG Mongolia ARE UnitedArabEmirates
DJI Djibouti MNE Montenegro GBR UnitedKingdomofGreatBritain(Citizen)
DMA Dominica MSR Montserrat GBDUnitedKingdomofGreatBritain(DependentTerritoriesCitizen)
DOM DominicanRepublic MAR Morocco GBNUnitedKingdomofGreatBritain(NationalOverseas)
ECU Ecuador MOZ Mozambique GBOUnitedKingdomofGreatBritain(Overseascitizen)
EGY Egypt MMR Myanmar GBPUnitedKingdomofGreatBritain(Protectedperson)
SLV ElSalvador NAM Namibia GBSUnitedKingdomofGreatBritain(Subject)
GNQ EquatorialGuinea NRU Nauru TZA UnitedRepublicofTanzania
ERI Eritrea NPL Nepal USA UnitedStatesofAmerica
EST Estonia NLD Netherlands URY Uruguay
ETH Ethiopia ANT Netherlands Antilles UMI USMinorOutlyingIslands
MARCH 2012 29
CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE
FLK FalklandIslands(Malvinas)
NTZ NeutralZone UZB Uzbekistan
FRO FaroeIslands NCL NewCaledonia VUT Vanuatu
FJI Fiji NZL NewZealand VAT VaticanCityState(HolySee)
FIN Finland NIC Nicaragua VEN Venezuela
FRA France NER Niger VNM VietNam
FXX France,Metropolitan NGA Nigeria VGB VirginIslands(British)
GUF FrenchGuiana NIU Niue VIR VirginIslands(UnitedStates)
PYF FrenchPolynesia NFK NorfolkIsland WLF WallisandFutunaIslands
ATFFrenchSouthernTerritories-TF
MNP NorthernMarianaIslands ESH WesternSahara
GAB Gabon NOR Norway YEM Yemen
GMB Gambia PSE OccupiedPalestinianTerritory
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
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 30
10. EMPLOYER’S BUSINESS ACTIVITY CODES
EMPLOYMENT GROSS INCOME
3501 Agriculture,forestryandfishing3502 Miningandstonequarryingworks3503 Food,drinkandtobacco3504 Textile3505 Clothingandfootwear3506 Leather,leathergoodsandfur(excludingfootwearandclothing)3507 Wood,woodproductsandfurniture3508 Paper,printingandpublishing3509 Chemicalsandchemical,rubberandplasticproducts3510 Coalandpetroleumproducts3511 Bricks,ceramics,glass,cementandsimilarproducts3512 Metal3513 Metalproducts(exceptmachineryandequipment)3514 Machineryandrelateditems3515 Vehicle,partsandaccessories3516 Transportequipment(exceptvehicle,partsandaccessories)3517 Scientific,opticalandsimilarequipment3518 Othermanufacturingindustries3519 Electricity,gasandwater3520 Construction3521 Wholesale trade3522 Retailtrade3523 Cateringandaccommodation3524 Transport,storageandcommunication3525 Financing,insurance,realestateandbusinessservices3526 Publicadministration3527 Educationalservices3528 Researchandscientificinstitutes3529 Medical,dental,otherhealthandveterinaryservices3530 Socialandrelatedcommunityservices3531 Recreationalandculturalservices3532 Personalandhouseholdservices3533 Specialisedrepairservices3534 Agenciesandotherservices3535 MembersofCC/Directorofacompany
MARCH 2012 31
11. LIST OF INCOME AND DEDUCTION CODES FOR IRP5/IT3(A)
11.1 NORMAL INCOME CODESCODE DESCRIPTION EXPLANATION3601(3651)
Income (PAYE)
Anamountwhichispaidorpayabletoanemployeefor:• Servicesrendered• Overtime• Pensionpaidonaregularbasis,and• Amonthlyannuitypaidbyafund.
Examplesinclude:• Salary/wages• Backdatedsalary/wages/pension(accruedinthecurrentyearofassessment)• Remunerationpaidtomigrant/seasonalworkers/fulltimescholarsorstudents.
Note:• Suchincomeaspaidtoadirectormustbereflectedundercode3615• Code3651MUSTonlybeusedforforeignserviceincome• Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3603/3653,3607/3657and3610/3660mustbeincludedinthiscode(3601/3651).3602(3652)
Income(Excl) Anynon-taxableincomeexcludingnon-taxableallowancesandfringebenefits.Forexample, this code accommodates all payments of a capital nature.
Examplesinclude:• Non-taxablepensionpaidonaregularbasis(e.g.warpension,etc.)• Non-taxableincomeofacapitalnature.• Non-taxablearbitrationaward,i.e.aportionofasettlementagreementbetweenan
employerandanemployeeasorderedbyCourtorallocatedviaasettlementoutofCourtorinrespectofLabourdisputes;
• Non-taxableportion(capitalinterest)receivedonanannuitypurchasedfromaFund.
Note:• Code3652MUSTonlybeusedforforeignserviceincome.• Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3604/3654,3609/3659and3612/3662mustbeincludedinthiscode(3602/3652).3603(3653)
Pension(PAYE)
Anypensionpaidonaregularbasisaswellasbackdatedpensionpayments(forcurrenttaxyear).
Code3653MUSTonlybeusedforforeignserviceincome.
Note: This source code is valid from:• 1999–2009yearofassessmentandfromthe2013yearofassessment• 2002–2009yearofassessmentandfromthe2013yearofassessmentfortheForeign
ServiceIncome[thesourcecodesdenotedin(brackets)].3605(3655)
Annual payment (PAYE)
Anamountwhichisdefinedasanannualpayment.
Examplesinclude:• Annualbonus• Incentivebonus• Leavepay(onresignation/encashment)• Meritawards• Bonus/incentiveamountpaidtoanemployeetoretainhis/herserviceforaspecific
period.
Note:Code3655MUSTonlybeusedforforeignserviceincome.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 32
CODE DESCRIPTION EXPLANATION3606(3656)
Commission(PAYE)
Anamountderivedmainlyintheformofcommissionbasedonsalesorturnoverattributableto the employee.
Note: Code3656MUSTonlybeusedforforeignserviceincome.
3607(3657)
Overtime(PAYE)Not applicablefrom2010
Anamountpaidasovertimeforrenderingservices.Thetaxonsuchpaymentsiscalculatedasonincometaxable.
Note:• Code3657MUSTonlybeusedforforeignserviceincome• Thevalueofthiscodemustbeincludedinthevalueofcode3601/3651witheffect
fromthe2010yearofassessment.3608(3658)
Arbitrationaward(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.
3610(3660)
Annuity from a RAF(PAYE)
A monthly annuity paid by a RAF to any personCode 3660 MUST only be used for foreign service income.
Note: This source code is valid from:• 1999–2009yearofassessmentandfromthe2013yearofassessment• 2002–2009yearofassessmentandfromthe2013yearofassessmentfortheForeign
ServiceIncome[thesourcecodesdenotedin(brackets)].3613(3663)
Restraintoftrade(PAYE)
Restraint of trade income paid to an employee.
Note: Code 3663 MUST only be used for foreign service income.
3614 Otherretirement lump sums (PAYE)
A retirement lump sum payment paid by a fund according to Section 1(eA) of the Act.
3615(3665)
Director’sremuneration (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 LabourBrokers(PAYE/IT)
Remunerationpaidtoalabourbroker-irrespectiveifthelabourbrokerisinpossessionofanexemptioncertificate(IRP30)ornot.
11.2 ALLOWANCE CODESCODE DESCRIPTION EXPLANATION3701(3751)
Travelallowance(PAYE)
Anallowanceoradvancepaidtoanemployeeinrespectoftravellingexpensesforbusinesspurposes–includesfixedtravelallowances,petrol,garageandmaintenancecards.
Note: Code3751MUSTonlybeusedforforeignserviceincome.
MARCH 2012 33
CODE DESCRIPTION EXPLANATION3702(3752)
Reimbursivetravelallowance(IT)
Areimbursementforbusinesskilometresexceeding8000kilometrespertaxyearoratarateexceedingtheprescribedrateperkilometreortheemployeereceivesanyotherformofcompensationfortravel.
Note: Code3752MUSTonlybeusedforforeignserviceincome.
3703(3753)
Reimbursivetravelallowance(excl)
Areimbursementforbusinesskilometresnotexceeding8000kilometrespertaxyearandataratewhichdoesnotexceedtheprescribedrateperkilometre.Shouldonlybeusediftheemployeedoesnotreceiveanyotherformofcompensationfortravel.
Note: Code3753MUSTonlybeusedforforeignserviceincome.
3704(3754)
Subsistenceallowance–localtravel(IT)
Anallowancepaidforexpensesinrespectofmealsand/orincidentalcostsforlocaltravel,whichexceedsthedeemedamounts.
Note: Code3754MUSTonlybeusedforforeignserviceincome.
3707(3757)
Shareoptionsexercised (PAYE)
Anyamountintermsofaqualifyingequitysharedisposedorgainmadeunderashareschemeoperatedforthebenefitofemployees.
Note: Code3757MUSTonlybeusedforforeignserviceincome.
3708(3758)
Publicofficeallowance(PAYE)
Anallowancegrantedtoaholderofapublicofficetoenablehim/hertodefrayexpenditureincurredinconnectionwithsuchoffice.
Note: Code3758MUSTonlybeusedforforeignserviceincome.
3713(3763)
Otherallowances(PAYE)
Allotherallowances,whichdonotcomplywithanyofthedescriptionslistedunderallowances,mustbeaddedtogetherandreflectedunderthiscodeonthecertificate.
Examplesinclude:• Entertainmentallowance• Toolallowance• Computerallowance• Telephoneallowance• Cellphoneallowance.
Note:• Code3763MUSTonlybeusedforforeignserviceincome• Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3706/3756,3710/3760,3711/3761and3712/3762mustbeincludedinthiscode(3713/3763).
3714(3764)
Otherallowances(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-taxableRelocationallowance• Non-taxableSubsistenceallowanceforlocalandforeigntravelnotexceedingthedaily
limits• Non-taxableUniformallowance.
Note:• Code3764MUSTonlybeusedforforeignserviceincome• Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes
3705/3755,3709/3759and3716/3766mustbeincludedinthiscode(3714/3764)..
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 34
CODE DESCRIPTION EXPLANATION3715(3765)
Subsistenceallowance–foreigntravel(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-basedemployee 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)
Vestingof 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.
11.3 FRINGE BENEFIT CODESCODE DESCRIPTION EXPLANATION3801(3851)
Generalfringebenefits(PAYE)
Allfringebenefits,whichdonotcomplywithanyofthedescriptionslistedunderfringebenefits,mustbeaddedtogetherandreflectedunderthiscodeonthecertificate.
Examplesinclude:• Acquisitionofanassetatlessthantheactualvalueand/orinsurancepoliciesceded;• Rightofuseofanasset(otherthanamotorvehicle)• Meals,refreshmentsandmealandrefreshmentvouchers• Freeorcheapaccommodationorholidayaccommodation• Freeorcheapservices• Lowinterestorinterestfreeloansandsubsidies• Paymentofanemployee’sdebtorreleaseofanemployeefromanobligationtopaya
debt• Bursariesandscholarships.
Note:• Code3851MUSTonlybeusedforforeignserviceincome.• Witheffectfrom2010yearofassessment,amountspreviouslyincludedunder
codes3803/3853,3804/3854,3805/3855,3806/3856,3807/3857,3808/3858and3809/3859mustbeincludedinthiscode(3801/3851).
3802(3852)
Useofmotorvehicle(PAYE)
Rightofuseofamotorvehicle.
Note:Code3852MUSTonlybeusedforforeignserviceincome.
3805
(3855)
Accommodation
(PAYE)
Freeorcheapaccommodationorholidayaccommodation.Code3855MUSTonlybeusedforforeignserviceincome
Note: This source code is valid from:• 1999–2009yearofassessmentandfromthe2013yearofassessment• 2002–2009yearofassessmentandfromthe2013yearofassessmentforthe
ForeignServiceIncome[thesourcecodesdenotedin(brackets)].3806(3856)
Services(PAYE) Freeorcheapservices.Code3856MUSTonlybeusedforforeignserviceincome.
Note: This source code is valid from:• 1999–2009yearofassessmentandfromthe2013yearofassessment• 2002–2009yearofassessmentandfromthe2013yearofassessmentforthe
ForeignServiceIncome[thesourcecodesdenotedin(brackets)].
MARCH 2012 35
CODE DESCRIPTION EXPLANATION3808
(3858)
Employee’s
debt
(PAYE)
Paymentofanemployee’sdebtorreleaseanemployeefromanobligationtopayadebt.Code3858MUSTonlybeusedforforeignserviceincome.
Note: This source code is valid from:• 1999–2009yearofassessmentandfromthe2013yearofassessment• 2002–2009yearofassessmentandfromthe2013yearofassessmentforthe
ForeignServiceIncome[thesourcecodesdenotedin(brackets)].3809(3859)
Taxable
bursariesor
scholarships
(PAYE)
Bursariesandscholarships.Code3859MUSTonlybeusedforforeignserviceincome
Note: This source code is valid from:• 1999–2009yearofassessmentandfromthe2013yearofassessment• 2002–2009yearofassessmentandfromthe2013yearofassessmentforthe
ForeignServiceIncome[thesourcecodesdenotedin(brackets)].3810(3860)
Medicalaidcontributions(PAYE)
Medicalaidcontributionspaidonbehalfofanemployee.
Note: Code3860MUSTonlybeusedforforeignserviceincome.
3813(3863)
Medicalservicescosts(PAYE)
Medicalcostsincurredonbehalfofanemployeeinrespectofmedical,dentalandsimilarservices,hospitaland/ornursingservicesormedicine.
Note: Code3863MUSTonlybeusedforforeignserviceincome.
3815(3865)
Non-taxablebursariesorscholarships
Non-taxablebursariesandscholarshipstoemployeesandtheirdependents–Section10(1)q–Exemptportiononly.
Note: • Code3865MUSTonlybeusedforforeignserviceincome.• Thissourcecodeisvalidfrom2013yearofassessment
11.4 LUMP SUM CODESCODE DESCRIPTION EXPLANATION3906(3956)
SpecialRemuneration(PAYE)
Specialremunerationpaidtoproto-teammembers.
Note: Code3956MUSTonlybeusedforforeignserviceincome.
3907(3957)
Otherlumpsums(PAYE)
Otherlumpsumpayments.
Examplesinclude:• Backdatedsalary/wage/pensionextendingoverpreviousyearofassessments• Lumpsumpaymentspaidbyanunapprovedfund• Gratuitypaidtoanemployeeduetonormalterminationofservice(e.g.resignation).
Note: Code3957MUSTonlybeusedforforeignserviceincome.
3908 Surplusapportionments (Excl)
Surplusapportionmentsonorafter1January2006andpaidintermsofsection15BofthePensionFundsActof1956.
3909 Unclaimedbenefits(PAYE)
Unclaimedbenefitspriorto1March2009andpaidbyafundintermsoftheprovisionsofGeneralNote35.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 36
CODE DESCRIPTION EXPLANATION3915 Retirementlump
sumbenefits(PAYE)
Lumpsumpaymentsaccruingafter1October2007fromafund(pension/pensionpreservation/retirementannuity/provident/providentpreservationfund)inrespectofretirement or death.
Note: Witheffectfrom2009yearofassessment,amountspreviouslyincludedundercodes3903/3953and3905/3955mustbeincludedinthiscode(3915).
3920 Lumpsumwithdrawalbenefits(PAYE)
Lumpsumpaymentsaccruingafter28February2009fromaPension/Pensionpreservation/Retirementannuity/Provident/providentpreservationfundinrespectofwithdrawal(e.g.resignation,transfer,divorce,maintenance,housingloanpayments).
Note: Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes3902/3952and3904/3954(whereapplicable)mustbeincludedinthiscode(3920).
3921 Livingannuityand section 15Csurplusapportionments(PAYE)
Lumpsumpaymentsaccruingafter28February2009fromaPension/Pensionpreservation/Retirementannuity/Provident/providentpreservationfundinrespectofwithdrawaldueto:• Surplusapportionmentspaidintermsofsection15CofthePensionFundsActof
1956• Withdrawalafterretirementfromalivingannuityintermsofparagraph(c)ofthe
definitionoflivingannuity,wherethevalueoftheassetsbecomelessthantheamountprescribedbytheMinisterintheGazette.
Note: Witheffectfrom2010yearofassessment,amountspreviouslyincludedundercodes3902/3952and3904/3954(whereapplicable)mustbeincludedinthiscode(3920).
11.5 GROSS REMUNERATION CODES
CODE DESCRIPTION3696 Grossnon-taxableincome(amountsundercodes3602/3652,3703/3753,3714/3764,3908).3697 Grossretirementfundingemploymentincome.3698 Grossnon-retirementfundingemploymentincome.
11.6 DEDUCTION CODES
CODE DESCRIPTION4001 Currentpensionfundcontributions.4002 Arrearpensionfundcontributions.4003 Currentandarrearprovidentfundcontributions.4004Not applicablefrom2010
Employee’sarrearprovidentfundcontributions
Note:Valueofthiscodemustbeincludedinthevalueofcode4003witheffectfromthe2010yearofassessment.
4005 Medicalaidcontributions.4006 Currentretirementannuityfundcontributions.4007 Arrear(re-instated)retirementannuityfundcontributions.4018 Premiumspaidforlossofincomepolicies.
4024Medicalservicescostsdeemedtobepaidbytheemployeeinrespectofhimself/herself,spouseorchild.
MARCH 2012 37
CODE DESCRIPTION4025Not applicablefrom2010
Medicalcontributionpaidbyemployeeallowedasadeductionforemployees’taxpurposes
Note:Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincluded in any other code.
4026 Arrearpensionfundcontributions–Non-statutoryforces(NSF).4030 Donationsdeductedfromtheemployee’sremunerationandpaidbytheemployertotheOrganisation.4472Not applicablefrom2010
Employer’spensionfundcontributions
Note: Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedinany other code.
4473Not applicablefrom2010
Employer’sprovidentfundcontributions
Note: Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedinany other code.
4474Employer’smedicalschemecontributionsinrespectofemployeesnotincludedincode4493.Asof1March2012thecontributionspaidbyanemployeronbehalfofanemployee65yearsandolderandwhohasnotretiredfromthatemployer,shouldalsobereflectedunderthiscode.
4485Not applicablefrom2010
Medicalservicescostsdeemedtobepaidbytheemployeeinrespectofotherrelatives
Note: Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedinany other code.
4486Not applicablefrom2010
CappedamountdeterminedbytheemployerintermsofSection18(2)(c)(i)
Note: Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedinany other code.
4487Not applicablefrom2010
Novaluebenefitsinrespectofmedicalservicesprovidedorincurredbytheemployer
Note: Thiscodeisnotapplicablewitheffectfromthe2010yearofassessmentandmustnotbeincludedinany other code.
4493Employer’smedicalaidcontributionsinrespectofanemployeewhoqualifiesforthe“novalue”provisionsinthe7thSchedule.
4497 TotalDeductions/Contributions
11.7 EMPLOYEES’ TAX DEDUCTION AND REASON CODES
CODE DESCRIPTION4101 SITE(StandardIncomeTaxonEmployees)4102 PAYE(Pay-As-You-Earn)4115 Taxonretirementlumpsumbenefits(taxoncode3915,3920and3921)4116 MedicalschemefeestaxcredittakenintoaccountbyemployerforPAYEpurposes4141 UIFcontribution(employerandemployeecontributions)4142 SDLcontribution4149 TotalTax,SDLandUIF
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 38
CODE DESCRIPTION
4150
01or1 = Invalidfrom1March200202or2 = Earnlessthanthetaxthreshold03or3 = Independentcontractor04or4 = Nontaxableearnings(includingnildirectives)05or5 = Exemptforeignemploymentincome06or6 = Directorsremuneration–incomequantifiedinthefollowingyearofassessment (onlyvalidfrom1March2002)07or7 = LabourBrokerwithvalidIRP30(onlyvalidfrom1March2004)
12. RULES FOR THE CONSOLIDATION OF SOURCE CODES FROM 2010 YEAR OF ASSESSMENT
SARShasundertakenaninitiativetosimplifythePAYEdatasubmissionprocessthroughthecombinationofrequiredsource
codesandeliminationofredundantcodes.Thesourcecodestobeusedfor incomeanddeductiondeclarationsforcurrent
submissionsorforinitial(first)submissionsforpriortaxyearsarecontainedinthetablebelow.
Thecodesreflectedunderthe‘MainCode’headingarenowtheonlyvalidcodesthatmaybeused.Thecodesreflectedunder
the‘Sub-CodeRationalisation’headingarethecodesthatmayno longerbeused.Thistablereflectshowthesecodesare
absorbedintotheremainingcodes.
TYPE OF INCOME MAIN CODE SUB-CODE RATIONALISATION
Income
3601/3651 Codes3607/3657,and3603/3653and3610/3660mustbeincorporatedinto3601/3651.
3602/3652 Codes3604/3654,3609/3659and3612/3662mustbeincorporatedinto3602/3652
3603/3653 Onlyfromthe2013yearofassessment3605/36553606/36563608/36583610/3660 Onlyfromthe2013yearofassessment3611/36613613/366336143615/36653616/36663617/3667
Allowances
3701/37513702/37523703/37533704/37543707/37573708/37583713/3763 Codes3706/3756,3710/3760,3711/3761and3712/3762mustbeincorporated
into3713/3763.3714/3764 Codes3705/3755and3709/3759and3716/3766mustbeincorporatedinto
3714/3764.3715/37653717/3767
3718/3768
MARCH 2012 39
TYPE OF INCOME MAIN CODE SUB-CODE RATIONALISATION
FringeBenefit
3801/3851 Codes3803/3853,3804/3854,3805/3855,3806/3856,3807/3857,3808/3858and3809/3859mustbeincorporatedinto3801/3851.
3802/38523805/3855 Onlyfromthe2013yearofassessment3806/3856 Onlyfromthe2013yearofassessment3808/3858 Onlyfromthe2013yearofassessment3809/3859 Onlyfromthe2013yearofassessment3810/38603813/38633815/3865 Onlyfromthe2013yearofassessment
Lumpsum
3901/39513906/39563907/395739083909
391539203921
GrossRemunerationCodes
369636973698
Deductions
400140024003 Code4004mustbeincorporatedinto4003.400540064007401840244026 Applicabletonon-statutoryforces(government).4030447444934497
Employees’TaxDeductionandReasonCodes
4101410241154116 Onlyfromthe2013yearofassessment414141424149