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SEPTEMBER 2011 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 NEW RECONCILIATION PROCESS ................... 2
4. e@syFileTM Employer ................................................................................... 3
5. THE EMPLOYER RECONCILIATION DECLARATION (EMP501) .............. 4
4.1. INTRODUCTION ..........................................................................................................5
4.2. COMPLETING THE EMP501.......................................................................................5
4.3. RECONCILIATION .....................................................................................................13
4.4. ISSUES THAT MAY ARISE ........................................................................................14
6. EMPLOYEE INCOME TAX CERTIFICATE [IRP5/IT3(a)] .......................... 15
5.1. INTRODUCTION ........................................................................................................16
5.2. COMPLETING EMPLOYEE INCOME TAX CERTIFICATES [IRP5/IT3(a)]: ...............17
7. TAX CERTIFICATE CANCELLATION DECLARATION (EMP601) ............ 24
8. THE RECONCILIATION DECLARATION ADJUSTMENT (EMP701) ....... 26
9. CODES FOR THE COUNTRY THAT ISSUED THE PASSPORT ............... 28
10. EMPLOYER’S BUSINESS ACTIVITY CODES .......................................... 31
11. LIST OF INCOME AND DEDUCTION CODES FOR IRP5/IT3(a) ............. 32
12. RULES FOR THE CONSOLIDATION OF SOURCE CODES
FROM 2010 YEAR OF ASSESSMENT ...................................................... 39
SEPTEMBER 2011 1
1. GLOSSARY OF TERMS
TERM DESCRIPTION
Annual period The tax year transaction period 1 March to 28/29 February
Commissioner The Commissioner of the South African Revenue Service
CSV file Electronic data of your employee tax certificates [IRP5/IT3(a)s] which is generated using your payroll system
EMP201 Monthly Employer Declaration
EMP301 Underpayment on Account letter
EMP501 Employer Reconciliation Declaration
EMP601 Tax Certificate Cancellation Declaration
EMP701 Reconciliation Declaration Adjustment
EMPSA Employer Statement of Account
ID Identity number
Interim period The six month transaction period 1 March to 31 August
IRP5/IT3a Employee Tax Certificate
ITREG Income Tax Registration
ITREG certificate
Income Tax Registration certificate
PAYE Pay-As-You-Earn
SARS The South African Revenue Service
SDL Skills-Development-Levy
Tax liability Amount of tax withheld from the employees, which is owed to SARS
UIF Unemployment Insurance Fund
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 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,duringtheinterimandannualPAYEReconciliationemployersarerequiredtosubmitaccuratereconciliationdeclarations
(EMP501,ifapplicable,EMP601andEMP701)inrespectoftheEMP201submitted,thepaymentsmadeandtheIRP5/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 PROCESSTheemployerPAYEReconciliationprocess iswhereanemployer is required to submit accurate reconciliationdeclarations
(EMP501,ifapplicable,EMP601andEMP701)inrespectoftheEMP201submitted,thepaymentsmadeandtheIRP5/IT3(a)
s. for the:
• Interimperiod–whichisforthetransactionperiod1Marchto31August,or
• Annualperiod–whichifforthefulltaxyear1Marchto28/29February.
TheinterimreconciliationwasintroducedinSeptember2010andhasnowbecomeanintegralpartofthePAYEReconciliation.
Theinterimreconciliationprocessisintendedtoassistemployersby:
• Enablinganeasierandmoreaccurateannualreconciliationsubmission
• Maintaininganup-to-dateemployeedatabase
• RegisteringemployeesforIncomeTaxpurposes,asrequired.
Note: PAYE reconciliation submissions must be made to SARS by the date, as prescribed by the Commissioner, by
notice in the Government Gazette.
ThePAYEreconciliationprocesshasbeenenhancedsince2008, toprovideasimplifiedprocessand introduceda free
custom-builtsoftware(e@syFile™Employer)toassistemployersinmanagingtheirengagementswithSARSquickly,easily
andconveniently.Formoreinformation,refertosection4ofthisguide.
Thebasicreconciliationprocesshasremainedconstant,withtheEMP501allowingemployerstocalculatethedifference,
if any, between the total value of the tax certificates they issued, their total declared liability (EMP201) and their total
paymentstoSARS.
All mandatory fields must be completed, as required, and remains the responsibility of the employer to ensure the
SEPTEMBER 2011 3
informationprovidedtoSARSisaccurateatthetimeofsubmission.
ThisinformationiscriticalinfulfillingSARS’slong-termvisiontohaveamoreaccuratereconciliationprocess.Itwillalsoset
thefoundationforincreasinglyefficientprocessingofPAYEsubmissions.
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)sinaCSVfilewhichisimportedintoe@
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,forthePAYEInterimReconciliation,IRP5/IT3(a)sthese certificates must not be issued to employees, as they
areforSARS’sadministrativepurposesonly.Certificatesshouldonlybeprovidedtotheemployeeswhoseemploymentwas
terminatedpriortotheclosingoftheinterimperiod,duetoresignation,death,immigrationoranyemployerceasingtobean
employer,thecertificatenumbermustreflectthefullreconciliationperiod(02).
3. Register employees for Income Tax and obtain feedback
Employersareabletousee@syFile™EmployertoregisteremployeesforIncomeTax.Tohelpemployersthreeregistration
optionsaremadeavailablenamely:
• IndividualIncomeTaxRegistration(ITREG),whereanemployercanapplytoregisteremployeesindividually.
• BulkITREG,whereSARSregistersemployeesusingthePAYEReconciliationsubmissionsprovidedbyemployers.
• BundledITREG–whichenablesemployerstoregistermultipleemployees(maximumof100)atatimeandlimitedto1000employees
permonth,forthoseemployeesthatwerenotregisteredaspartoftheemployer’spreviousPAYEreconciliationsubmission.
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).
SEPTEMBER 2011 5
5. THE EMPLOYER RECONCILIATION DECLARATION (EMP501)
5.1 INTRODUCTIONEmployersarenowrequiredtocompletetworeconciliationdeclarationspertaxyear.Allfieldsaremandatory.
5.2 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:
• Transaction Year:ThisisaninternaltermrepresentingtheyeartowhichtheEMP501refers.
• PeriodofReconciliation:Fillinthesubmissionperiodtowhichthedeclarationrelates.Thisvalueisthetransactionyearfollowedbytheconcludingcalendaryearmonthofthereconciliation,i.e.ifthereconciliationisfortheperioduptoAugust
2011,use201108.
• PAYERefNo:Fillintheemployer’sPAYEreferencenumber.
• SDLRefNo:Fillintheemployer’sSDLreferencenumber.
• UIFRefNo:Fillintheemployer’sUIFnumber.
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
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)
• NatureofPerson:Pleasechecktheapplicableboxfortherelevantbusinesstype.
• TradingorOtherName:Fillinthebusinesstradingorothername.
• Surnameorregisteredname:Foranaturalperson(AandwhereapplicableF)fillinthesurnameand
initials. For non-natural person (B, C, D, E, G, H and where applicable F) fill in the registered name.
• Initials:Fillintheinitials(mandatoryforA,optionalforF).
Note: For theBusTelNo,FaxNoandCellNofields,pleaseonlyusenumeralswithoutanyspaces inbetween. Ifyouareenteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNofield.
• Bus Tel No:Fillinthebusinesstelephonenumber
• FaxNo:Fillinthebusinessfaxnumber.
• Cell No: Fillinthecellularnumber.
• Date of Birth: Fillintheemployer’sdateofbirthifyouareanIndividual(A).ForFthisfieldismandatoryifthe Initials fieldhasbeenfilledin.
• ID No: Foranindividual(A)eithertheIDNo.orPassportNo.ismandatory.ForFthisfieldismandatoryifthe Initialsfieldhasbeenfilledin.
• Passport No: Foranindividual(A)eithertheIDNo.orPassportNo.ismandatory.ForFthisfieldismandatoryiftheInitials
fieldhasbeenfilledin.
• Country of Issue: IfyouhavefilledinthePassportNo.field,pleaseselectthecountryinwhichthepassportwasissued.Pleaseseesection 9. Codes for the country that issued the passport.
• CK No: Pleaseusenumerals(optionalforCandF).
• BusinessIncomeTaxRefNo:Pleaseusenumerals(optionalforA,C,E,F,GandH).
• VAT Ref No: FillinthebusinessVATreferencenumberusingonlynumerals.
• Activity within Major Division: Fill in the relevantbusinessactivitycode.Refer to VAT 403 Trade Classification
Guide.
• Contact Email:Fillintheemailcontactdetailsforthebusiness,e.g.:business@email.co.za.
SEPTEMBER 2011 7
3
Completing the Business Physical Address Details:
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
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:Fillintheunitnumberifthebusinessisnotinastandalonebuilding.
• Complex:Whereapplicable,fillinthenameofthecomplex.
• Street No:Fillinthestreetnumberforthestreetinwhichthebusinessislocated.
• Street/Name of Farm:Fillinthenameofthestreetorthefarminwhichthebusinessislocated.
• Suburb/District:Fillinthenameofthesuburbordistrictinwhichthebusinessislocated.
• City/Town: Fillinthenameofthecityortowninwhichthebusinessislocated.
• Postal Code:Fillinthepostalcodeforthesuburbinwhichthebusinessislocated.
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)
Ifthepostaladdressdetailsarethesameastheresidentialdetails,pleasechecktheboxnexttoMark here with an “X” if
same as above or complete your Postal Address.Ifnot,fillintheemployer’spostaladdressandpostalcode.
5
Complete the Employer Bank Account Details section:
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
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)
• Account No: Fillinthebusinessaccountnumber.
• Branch No:Fillinthesix-digitbranchcodeforthebusiness’sbankifnotpre-populated.
• Account Holder Name:Fillintheaccountholder’sname.
• Account Holder Relationship: Indicatewhetherthebusiness’saccountisinthenameofthebusinessora3rd party.
• Account Type:Indicatewhetherthebusinessaccounttypeischequeorsavings/transmission.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 8
6
Completing the Declaration section:
EMP501_RO 2010.5.0 English 2010 01/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
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 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: Fillintherepresentative’ssurname.
• Initials:Fillintherepresentative’sinitials.
Note: For theBusTelNo,FaxNoandCellNofields,pleaseonlyusenumeralswithoutanyspaces inbetween. Ifyouareenteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNofield.
• Bus Tel No: Fillintherepresentative’sbusinesstelephonenumber.
• FaxNo: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.:business@email.co.za.
SEPTEMBER 2011 9
8
Complete the Contact Person section:
EMP501_RO 2010.5.0 English 2010 02/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Contact Details CONDE01
Representative
Surname
Initials Bus Tel No. Fax No. Cell No.
ID No. Passport No. Country of Issue (e.g. South Africa = ZAF)
Capacity: Public Officer Curator / Trustee / Liquidator /Executor / Administrator Partner Treasurer Accounting officer for Local /
Public Authority
Contact Email
Contact Person
Surname
Initials Bus Tel No. Fax No. Cell No.
ID No. Passport No. Country of Issue (e.g. South Africa = ZAF)
Contact Email
Tax Practitioner
Surname
Initials Bus Tel No.
Fax No.
Cell No.
Reg No. PR -
Contact Email
Reason for Over / Understatement of Declaration
Reason
Pleasefillinthecontactpersonsectionifyouhavenotfilledintherepresentativesection.
• Surname: Fillinthecontactperson’ssurname.
• Initials: Fillinthecontactperson’sinitials.
Note: For theBusTelNo,FaxNoandCellNofields,pleaseonlyusenumeralswithoutanyspaces inbetween. Ifyouareenteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNofield.
• Bus Tel No: Fillinthecontactperson’sbusinesstelephonenumber.
• FaxNo:Fillinthecontactperson’sfaxnumber.
• Cell No:Fillinthecontactperson’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.
• Contact Email:Fillinthecontactperson’semailcontactdetails,e.g.:business@email.co.za.
9
CompletetheTaxPractitionersection:
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:Fillinthetaxpractitioner’ssurname.
• Initials:Fillinthetaxpractitioner’sinitials.
Note:For theBusTelNo,FaxNoandCellNofields,pleaseonlyusenumeralswithoutanyspaces inbetween. Ifyouareenteringalandlinenumber,ensurethattheareacodeiscompleted.YoumustcompleteeithertheBusTelNoorCellNofield.
• Bus Tel No:Fillinthetaxpractitioner’sbusinesstelephonenumber.
• FaxNo:Fillinthetaxpractitioner’sfaxnumber.
• Cell No: Fillinthetaxpractitioner’scellularnumber.
• Reg No: Fillinthetaxpractitioner’sregistrationnumber.
• Contact Email:Fillinthetaxpractitioner’semailcontactdetails,e.g.:business@email.co.za.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 10
10
Completing the Reason for Over / Understatement of Declaration section:
EMP501_RO 2010.5.0 English 2010 02/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Contact Details CONDE01
Representative
Surname
Initials Bus Tel No. Fax No. Cell No.
ID No. Passport No. Country of Issue (e.g. South Africa = ZAF)
Capacity: Public Officer Curator / Trustee / Liquidator /Executor / Administrator Partner Treasurer Accounting officer for Local /
Public Authority
Contact Email
Contact Person
Surname
Initials Bus Tel No. Fax No. Cell No.
ID No. Passport No. Country of Issue (e.g. South Africa = ZAF)
Contact Email
Tax Practitioner
Surname
Initials Bus Tel No.
Fax No.
Cell No.
Reg No. PR -
Contact Email
Reason for Over / Understatement of Declaration
Reason
Whereapplicable,statethereasonfortheover/understatementofyourdeclaration.
11
Completing the PAYE, SDL & UIF sections:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars PRDFY01
Transaction Year (CCYY)Period of Reconciliation (CCYYMM)
PAYE Ref No.
SDL Ref No.
UIF Ref No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability & Certificates Values
Total Value of Tax Certificates
PAYE Rands only, no cents
SDL Rands only, no cents
UIF Rands only, no cents
Total Monthly Liability Rands only, no cents
Total Payments Rands only, no cents
Total Value of Electronic Tax Certificates
Total Value of Manual Tax Certificates
Declared Liability Rands only, no cents
Due By / To You Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• ThesefieldsareasummaryofthemonthlyliabilitiesforPAYE,SDLandUIFasrecalculatedduringthereconciliationprocess. – Theyareallnumericfieldsandcentsmustbeomittedorroundedofftothenearestrand.
– Azeroliabilityshouldbeindicatedusing“0”.
– TheTotalMonthlyLiabilityisthesumofthePAYE,SDLandUIFliabilitiesfortherelevantmonth.
– The totalsmaybe fora twelve-monthorsix-monthperiod, for theannualor interim (biannual) reconciliation
respectively.
• PAYE:FillinthePAYEamountsforthebusinesspermonth.
• SDL:FillintheSDLamountsforthebusinesspermonth.
• UIF:FillintheUIFamountsforthebusinesspermonth. – Thesefieldsareasummaryofthemonthly liabilitiesforPAYE,SDLandUIFasrecalculatedduringthereconciliation
process. The totals may be for a six month or 12month period, in respect of biannual or annual reconciliations
respectively.
SEPTEMBER 2011 11
12
Completing the Total Payments section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars PRDFY01
Transaction Year (CCYY)Period of Reconciliation (CCYYMM)
PAYE Ref No.
SDL Ref No.
UIF Ref No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability & Certificates Values
Total Value of Tax Certificates
PAYE Rands only, no cents
SDL Rands only, no cents
UIF Rands only, no cents
Total Monthly Liability Rands only, no cents
Total Payments Rands only, no cents
Total Value of Electronic Tax Certificates
Total Value of Manual Tax Certificates
Declared Liability Rands only, no cents
Due By / To You Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• Fillinthetotalpaymentsforthebusinesspermonth.
• ThemonthlytotalofallactualpaymentsmadetoSARSinrespectofPAYE,SDLandUIFfortherelevantmonthshouldbeindicated. This must exclude any additional tax, interest and penalties paid.
• Theyareallnumericfieldsandcentsmustbeomittedorroundedofftothenearestrand.
13
Completing the Total section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars PRDFY01
Transaction Year (CCYY)Period of Reconciliation (CCYYMM)
PAYE Ref No.
SDL Ref No.
UIF Ref No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability & Certificates Values
Total Value of Tax Certificates
PAYE Rands only, no cents
SDL Rands only, no cents
UIF Rands only, no cents
Total Monthly Liability Rands only, no cents
Total Payments Rands only, no cents
Total Value of Electronic Tax Certificates
Total Value of Manual Tax Certificates
Declared Liability Rands only, no cents
Due By / To You Rands only, no cents
(excl. Additional Tax, Interest and Penalties) • Thisisthesumofeitherthesix(interim)ortwelve-month(annual)periodinrespectofPAYE,SDLandUIF,givingagrandtotal
ofallthemonthlyliabilitiesforthatperiod.
• Thisfieldisautomaticallycalculatedforelectronicsubmissions.
Note: IftheSDLandUIFcontributionsarenotonthecertificatesthisvaluemustbecalculatedandthevaluemustbecompleted.
14
CompletingtheTotalValueofElectronicTaxCertificatessection:
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)
• Thisisthesumtotalofthetaxvalueforallelectronictaxcertificatesissuedbytheemployer.
15
CompletingtheTotalValueofManualTaxCertificatessection:
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)
• Thisisthesumtotalofthetaxvalueforallmanuallycompletedtaxcertificatesissuedbytheemployer.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 12
16
CompletingtheTotalValueofTaxCertificatessection:
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)
• TotalValueofTaxCertificates(PAYE): Tocalculatethisvalue,addtheTotalValueofElectronicTaxCertificates
and the TotalValueofManualTaxCertificates.
• Total Valueof TaxCertificates (SDL): To calculate this value, add the total of theSDL contribution on each taxcertificate(whereapplicable).Alternatively,calculateandcapturethisvaluemanually.
• TotalValueofTaxCertificates(UIF):Tocalculatethisvalue,addthetotaloftheUIFcontributiononeachtaxcertificate(whereapplicable).Alternatively,calculateandcapturethisvaluemanually.
17
Completing the Difference – Liability & Certificate Values section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars PRDFY01
Transaction Year (CCYY)Period of Reconciliation (CCYYMM)
PAYE Ref No.
SDL Ref No.
UIF Ref No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability & Certificates Values
Total Value of Tax Certificates
PAYE Rands only, no cents
SDL Rands only, no cents
UIF Rands only, no cents
Total Monthly Liability Rands only, no cents
Total Payments Rands only, no cents
Total Value of Electronic Tax Certificates
Total Value of Manual Tax Certificates
Declared Liability Rands only, no cents
Due By / To You Rands only, no cents
(excl. Additional Tax, Interest and Penalties)SubtractthetotalannualliabilityfromthetotalvalueofcertificatesinrespectofPAYE,SDLandUIFtogiveadifference(ifany).
• Difference – Liability & Certificate Values (PAYE): Tocalculatethisvalue,subtracttheAnnualTotal(PAYEcolumn)fromtheTotalValueofTaxCertificates(PAYEcolumn).
• Difference – Liability & Certificate Values (SDL): Tocalculatethisvalue,subtracttheAnnualTotal(SDLcolumn)fromtheTotalValueofTaxCertificates(SDLcolumn).
• Difference – Liability & Certificate Values (UIF):Tocalculatethisvalue,subtracttheAnnualTotal(UIFcolumn)fromtheTotalValueofTaxCertificates(UIFcolumn).
• Difference – Liability & Certificate Values (Total Monthly Liability):Tocalculate thisvalue,addthe following:PAYEDifference+SDLDifference+UIFDifference.
18
Completing the Declared Liability section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars PRDFY01
Transaction Year (CCYY)Period of Reconciliation (CCYYMM)
PAYE Ref No.
SDL Ref No.
UIF Ref No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability & Certificates Values
Total Value of Tax Certificates
PAYE Rands only, no cents
SDL Rands only, no cents
UIF Rands only, no cents
Total Monthly Liability Rands only, no cents
Total Payments Rands only, no cents
Total Value of Electronic Tax Certificates
Total Value of Manual Tax Certificates
Declared Liability Rands only, no cents
Due By / To You Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• AddyourtotalannualliabilityforPAYE,SDL&UIFplusthetotaldifference(ifany)toarriveatyourfinaldeclaredliability.
19
Completing the Due By/To You section:
EMP501_RO 2010.5.0 English 2010 03/03
PAYE REF NO.: SDL REF NO.: UIF REF NO.:Period Of Reconciliation::
Trading or Other Name::
Transaction Year::
Form ID: EMP501Time Stamp: 21159554
Financial Particulars PRDFY01
Transaction Year (CCYY)Period of Reconciliation (CCYYMM)
PAYE Ref No.
SDL Ref No.
UIF Ref No.
March
April
May
June
July
August
September
October
November
December
January
February
Annual Total
Difference – Liability & Certificates Values
Total Value of Tax Certificates
PAYE Rands only, no cents
SDL Rands only, no cents
UIF Rands only, no cents
Total Monthly Liability Rands only, no cents
Total Payments Rands only, no cents
Total Value of Electronic Tax Certificates
Total Value of Manual Tax Certificates
Declared Liability Rands only, no cents
Due By / To You Rands only, no cents
(excl. Additional Tax, Interest and Penalties)
• SubtractyourTotalPaymentsfromyourDeclaredLiabilityfortheyear.Anypositiveamountisduebyyouandanynegativeamount is due to you.
SEPTEMBER 2011 13
5.3 RECONCILIATION5.3.1 How to reconcile
Reconciliation involvesmatchingall taxdue (liabilities)withall taxpaidandchecking theseagainst the total valueofall tax
certificatesissued.Thesethreeamountsshouldallbeequal.Thereconciliationprocessonlyrelatestotaxpaidandnotadditional
tax, penalties or interest.
5.3.2 Reconciliation steps for employers:
1BeforeyoucompleteyourEMP501(fortheannualorinterimsubmission),determinethetotalincomeofeachemployeeforthat
yearandrecalculatethetaxbasedonthatamount.IRP5/IT3(a)sshouldreflecttheincome,deductionsandtaxascalculatedat
this point.
2IftherecalculatedliabilityaccordingtoyourtaxcertificatesisdifferenttowhatwaspreviouslydeclaredinyourmonthlyEMP201s,
youneedtodetermineinwhichmonth(s)thesedifferencesoccurred.
3CapturealltherelevantdemographicinformationintheBusinessInformationandContactDetailssections.
4Captureall yourmonthly liabilities forPAYE,SDLandUIFusing these revisedfigures in theFinancialParticularssectionon
theEMP501(i.e.wheredifferent,theliabilitiesinsertedontheEMP501shouldbethefinalcalculatedliabilitiesratherthanthe
liabilitiesdeclaredontheEMP201).
5CaptureyourtotalmonthlypaymentsmadeinrespectofPAYE,SDLandUIFbutexcludingpaymentsmadeinrespectofinterest,
penaltiesandadditionaltax.ThesearetheactualpaymentsyouhavemadetoSARSthroughouttheyear–norecalculations
needed.
6Calculatethetotalsanddifferencefields(Ifusinge@syFileTMEmployersimplyclickontheself-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)orFebruary(annual).
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 14
5.4 ISSUES THAT MAY ARISE 5.4.1. Whereyouhadacreditduethatyouusedinsettlingaliabilitythisyear,youshouldaddittothepaymentfieldforthat
particularmonthinfinalisingyourreconciliation.
5.4.2. Thefollowingarethemostcommoninstanceswheretherecalculated(actual)monthlyliabilitiescoulddifferfromthe
originaldeclaredliabilityamountontheEMP201s:
• Adelayinimplementingthecorrecttaxtables.Thismayhaveresultedinanover/under-deductionoftaxinthemonths
priortothetaxtablesbeingintroduced.Aslongastheadjustmentsaremadeinthemonthfollowingthetaxtablesbeing
madeavailable,theoriginalEMP201amountsneednotberevised.
• Whenperformingyourfinaltaxliabilitycalculationforemployees,differencescouldariseasaresultoffluctuationsin
monthly remuneration.Where thishasoccurred thedifferencesmustbe reflected in the relevantmonth (e.g. in the
monththatapersonresignsorendofthetaxyear).
• Whenanemployerspreadsanemployee’staxontheir13thchequeoverataxyearandtheemployeeresignsbefore
thebonusisdue,theremightbeanover/under-deduction.
• Anyadministrativetimingdifferenceinupdatingyourpayrollrecords(e.g.resignationordeathofanemployee)whichisonly
updatedafterrunningthepayroll,resultinginanover-paymenttoSARS).
5.4.3. IfyouchangeanydatainrespectofanyreconciliationthathasalreadybeensubmittedtoSARS,thecertificate(s)can
beamendedandtheEMP501adjustedaccordingly.TherevisedEMP501orEMP701(ifchangingadeclarationfora
previousyear),andanyrevisedcertificates,mustthenberesubmittedtoSARS.
SEPTEMBER 2011 15
6. EMPLOYEE INCOME TAX CERTIFICATE [IRP5/IT3(a)]
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year (CCYY)
Year of Assessment (CCYY)
Period of Reconciliation (CCYYMM)
Certificate No. Type of Certificate
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.: 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.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 16
6.1 INTRODUCTIONSARSmadechangestotheIRP5/IT3(a)aimedatimprovingdataqualityforboththeemployerandSARS.
EmployersmakinguseofmanualcertificatesmayonlyissuethesetoemployeesonceSARSissatisfiedthatthereconciliation
hasbeencompletedcorrectly.ThemanualcertificateswiththesignedEMP501,andwhereapplicabletheEMP601,EMP701
mustbesubmittedtoSARS.
• Employersmustallocateuniquenumbersforeverycertificateissuedtoemployees
• AmanualIRP5/IT3(a)willnotbeacceptedbySARSifalltherelevantmandatoryfieldsarenotcompleted
• All incomeanddeductions reflectedonan IRP5/IT3(a)mustbeclassifiedaccording to thedifferentcodesallocated forincome and deductions [Pleasesee 11. List of Income and Deduction Codes for IRP5/IT3(a)].
• AllincomeanddeductionscodesusedonanIRP5/IT3(a)mustbecompletedontheIRP5/IT3(a)innumericsequence.
• AseparateIRP5/IT3(a)maynotbeissuedtotheemployeeinrespectofthesameremuneration,andnoblankcertificatesmaybeissued
• Wheretheemployee’sremunerationconsistsoflocalandforeignremuneration,separateIRP5/IT3(a)certificatesmustbeissued for each type of remuneration.
Themonthofreconciliationforthecalendaryearisindicatedbyatwo-digitnumber.Ifthereconciliationisfortheperiodupto
February,theformatis“02”.IftheperiodisuptoAugust,theformatis“08”.
Thismeansthatthetaxcertificatessubmittedfortheinterimreconciliationwilldifferfromthecertificatessubmittedannuallyinthe
followingways:
• InterimtaxcertificateswillonlybeissuedtoSARSandmustnotbeissuedtoemployees
• Interimtaxcertificateswillreflectinformationonincomeanddeductionsforamaximumperiodofsixmonths.
• Employees’taxmustbereflectedagainstcode4102(PAYE).ThetotalamountmustnotbesplitintoSITE(4101)andPAYE
(4102)
• Foremployeeswhoseemploymentwasterminatedpriortotheclosingoftheinterimperiod,forinstanceduetoresignation,
death,immigrationorwheretheemployerceasedtobeanemployer:
– Thetaxcertificatemustreflectfinancialinformationfortheperiodactuallyemployed
– Wherethereweredeductionsinrespectofemployees’tax,itmustbesplitandreflectedagainstcode4102(PAYE)and
4101(SITE)
– Thecalendarmonthinthetaxcertificatenumber(code3010)mustbespecifiedas“02”toindicatethatthisisafinaltax
certificate.ThesamecertificateshouldbesubmittedtoSARSattheendofthetaxyearaspartofthefinalsubmission.
SEPTEMBER 2011 17
5.2 COMPLETING EMPLOYEE INCOME TAX CERTIFICATES [IRP5/IT3(a)]
1
Completing the header details:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year (CCYY)
Year of Assessment (CCYY)
Period of Reconciliation (CCYYMM)
Certificate No. Type of Certificate
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: Fillintheyearofassessmenttowhichtheincomerelates.
• Period of Reconciliation: Fillinthetaxperiodtowhichtheincomerelates.
• Certificate No: Thisuniquethirty-digitnumberisallocatedbytheemployerforeachspecificIRP5/IT3(a)certificateissued.Thecertificatenumberiscomprisedof:
– Theten-digitemployerPAYEreferencenumber(oralternatively,theIncomeTaxnumberifthishasbeenused)
– Thefour-digitTransactionYear
– Thetwo-digitconcludingcalendaryearmonthforthereconciliation,i.e.ifthereconciliationisfortheperioduptoFebruary,the
formatwillbe02,oriftheperiodisuptoAugust,theformatwillbe08.
Note:IfafinalIRP5/IT3(a)isissuedduringtheyear,use02.
– Afourteen-digitcombinationofalphaandnumericcharactersformulatedattheemployer’sdiscretiontocompletethe
number.
• TypeofCertificate:SpecifywhetherthecertificateisanIRP5oranIT3(a).
2
Completing the Employee Information:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year (CCYY)
Year of Assessment (CCYY)
Period of Reconciliation (CCYYMM)
Certificate No. Type of Certificate
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:Fillintheemployee’sfirstandsecondnamesiftheemployeeisanindividual(eitherwithorwithoutanIDNo.orPassportNo.),adirectorofaprivatecompany/memberofaclosecorporation,orapensioner.
• Initials: Fillintheemployee’sinitialsiftheemployeeisanindividual(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.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 18
• Date of Birth: Fill in theemployee’sdateofbirth if theemployee isan individual (eitherwithorwithoutan identityorpassportnumber),adirectorofaprivatecompany/memberofaclosecorporationorapensioner.
• ID No:Fill in theemployee’s IDnumber.This ismandatory foran individual (withan identityorpassportnumber) if thepassportnumberhasnotbeencompleted,andoptionalforapensioner.
• Passport No: Fill in theemployee’spassportnumber.This ismandatory foran individual (withan identityorpassportnumber)iftheidentitynumberhasnotbeencompleted,andoptionalforapensioner.
• Passport Country of Issue:Thisisanoptionalfieldforthecountryinwhichthepassportwasissued,e.g.SouthAfricawillbeZAF.Pleaseseesection 9. Codes for the country that issued the passport.
• IncomeTaxRefNo:Thisisanoptionalfieldfortheemployee’sIncomeTaxreferencenumber,andmuststartwitha0,1,2,3or9.
• Home Tel No:Thisisanoptionalfieldfortheemployee’shometelephonenumber.
• Bus Tel No: Thisisanoptionalfieldfortheemployee’sbusinesstelephonenumber.
• FaxNo:Thisisanoptionalfieldfortheemployee’sfaxnumber.
• Cell No:Thisisanoptionalfieldfortheemployee’scellulartelephonenumber.
• Contact Email: Thisisanoptionalfieldfortheemployee’semailcontactdetails.
3
Completing the Employee Address Details – Residential section:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year (CCYY)
Year of Assessment (CCYY)
Period of Reconciliation (CCYYMM)
Certificate No. Type of Certificate
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 section:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year (CCYY)
Year of Assessment (CCYY)
Period of Reconciliation (CCYYMM)
Certificate No. Type of Certificate
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: Fillintheemployee’sPAYEreferencenumber.Thisnumbermustbeginwitha7iftheemployerisregisteredforemployees’taxpurposes,andwitha0,1,2,3or9iftheemployerisnotregistered.Wherethereferencenumberbegins
with0,1,2,3or9,thetaxvalueonthecertificatecannotbecompletedbutthereasonforthenon-deductionmustbefilled
in.
• SDL Ref No:Fillintheemployee’sSDLreferencenumber.
• UIF Ref No: Fillintheemployee’sUIFreferencenumber.
SEPTEMBER 2011 19
5
Completing the Employee Address Details – Postal section:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year (CCYY)
Year of Assessment (CCYY)
Period of Reconciliation (CCYYMM)
Certificate No. Type of Certificate
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)
• Ifthepostaladdressdetailsarethesameastheresidentialdetails,pleasechecktheboxnexttoMark here with an “X”
if same as above or complete your Postal Address.Ifnot,fillintheemployee’spostaladdressandpostalcode.
6
Completing the Employee Remuneration Bank Account Details section:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year (CCYY)
Year of Assessment (CCYY)
Period of Reconciliation (CCYYMM)
Certificate No. Type of Certificate
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)
• Iftheemployee’spaymentismadeintoaforeignbankaccount,oriftheyarenotpaidelectronically,pleasecheckMark
boxwithan“X”ifnotpaidelectronicallyorforforeignbankaccount.Furtherbankdetailsarenotrequiredinthis case.
• Account No: Fillintheemployee’saccountnumber.
• Branch No: Fillinthesix-digitbranchcodefortheemployee’sbankifnotpre-populated.
• Bank Name:Selecttheemployee’sbankfromthepop-upthatappears.
• Branch Name: Fillinthebranchnamefortheemployee’sbankifnotpre-populated.
• Account Holder Name:Fillinthenameoftheaccountholder.
7
Completing the Bank Account Type section:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 01/022010
Transaction Year (CCYY)
Year of Assessment (CCYY)
Period of Reconciliation (CCYYMM)
Certificate No. Type of Certificate
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’saccountisOwn,Jointor3rdParty.
• Account Type:IndicatewhethertheemployeehasaCheque/CurrentAcc,aBondAcc,aSavingsAcc,aCreditCardAcc,aTransmissionAccorSubscriptionShareAcc.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 20 PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No. Complex (if applicable)
Street No. Street / Name of Farm
Suburb /District
City / Town Postal Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R 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.
8
Completing the Employee Address Details – Business section:
Note: Pensionersneednotcompletethissection.
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: Fillintheunitnumberifthebusinessaddressfortheemployeeisnotastandalonelocation.
• Complex:Whereapplicable,fillinthenameofthecomplexinwhichthebusinessislocated.
• Street No: Fillinthestreetnumberforthebusinesslocation.
• Street/Name of Farm: Fillinthestreetnameorfarmnamewherethebusinessislocated.
• Suburb/District:Fillinthenameofthesuburbordistrictinwhichthebusinessislocated.
• City/Town: Fillinthenameofthecityortowninwhichthebusinessislocated.
• Postal Code: Fillinthepostalcodeforthesuburbinwhichthebusinessislocated.
9
Completing the Income Received section:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No. Complex (if applicable)
Street No. Street / Name of Farm
Suburb /District
City / Town Postal Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R 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,andcentsmustberoundedofftothenearestrandaspertheexamplebelow.
R (rand value of income):
5 0 0 0 0
SEPTEMBER 2011 21
Source code block:
Note:SARShassimplifiedthePAYEsubmissionprocessbycombiningrequiredsourcecodes,andeliminatingcertainredundant
codes.Pleaseseesection 11. Rules for the Consolidation of Source Codes.
• Fillinavalidincomecode.Pleasesee section 10. List of Income and Deduction Codes for IRP5/IT3(a)toobtainthe
codeforthetypeofincomethatwasreceived.
Non-TaxableIncome:Thisisthesumtotalofalltheincomeamountswhichwerecompletedasnon-taxable(i.e.code3696).
Note:Theamountcompletedmustbeexcludedfromcodes3697and3698.
Gross Retirement Funding Income: Thisisthesumtotalofallretirementfundingincomeamounts(i.e.code3697).
Note: Thisfieldismandatoryifnovalueiscompletedforcode3696or3698.
Gross Non-Retirement Funding Income: Thisisthesumtotalofallnon-retirementfundingincomeamounts(i.e.code3698).
Note: Thisfieldismandatoryifnovalueiscompletedforcode3696or3697.
10
Completing the Deductions/Contributions section:
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.
• The rand value for the deductions/contributions must be completed from the right, and the code for the deduction/
contributionmustbeenteredunderSource Codeinthefourblocksnexttotherandamount.
• TotalDeductions/Contributions:Fillinthesumtotalofalldeductions/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.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 22
11
CompletingtheTaxWithheldsection: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: Pleaseuserandsandcentsinthissection.
• SITE (4101):Fill intheSITEamountdeducted.Thisfieldismandatoryifthevaluesforcodes4102 and 4115, and the
ReasonforNon-DeductionofEmployees’Taxare not completed.
• PAYE (4102): FillinthePAYEamountdeducted.Thisfieldismandatoryifthevaluesforcodes4101 and 4115, and the
ReasonforNon-DeductionofEmployees’Taxare not completed.
• PAYE on Lump Sum Benefit (4115): FillinthePAYEamountdeductedfromtheretirementlumpsumbenefit.Thisfield
mayonlybecompletedifcode3915hasbeencompletedunderIncome Received.
• Employee and Employer UIF Contribution (4141):Fill inthesumtotalofboththeemployee’sandemployerUIFcontributions.
• Employer SDL Contribution (4142):Fillinthesumtotaloftheemployer’sSDLcontributions.
• TotalTax,SDLandUIF(4149):Completethisbyaddingthefollowingtotals:SITE (4101)+PAYE(4102)+PAYE on
Lump Sum Benefit (4115)+Employee and Employer UIF Contribution(4141)+Employer SDL Contribution (4142).
• ReasonforNon-DeductionofEmployees’Tax(4150):Fill inavalidreasoncodeforwhytheemployerhasnot
deductedanyemployees’taxfromtheincome.Thisfieldismandatoryifthevaluesforcodes4101, 4102 and 4115 are not
completed.Pleaseseesection 11.7 Employees’ Tax Deduction and Reason Codes.
12
Completing the Pay Periods section:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No. Complex (if applicable)
Street No. Street / Name of Farm
Suburb /District
City / Town Postal Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R 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:Thenumberofpayperiodsintowhichtheemployerdividesthetaxyear.Thisisusually
dividedeitherintomonthsordays,andcanbeanyvaluebetween1and380.
• No. of Periods Worked:Thenumberofperiodswhichtheemployeeworkedwithintherelevanttaxyear.Thisisusuallydividedeitherintomonthsordays,andcanbeanyvaluebetween1and380.
• Period Employed From:Fillinthedateasofwhentheemployee’semploymentcommenced.
• Period Employed To:Fillintheenddateforwhichtheemployee’staxisbeingdeclared.
SEPTEMBER 2011 23
13
Completing the Directive Numbers section:
PAYE REF NO.: SDL REF NO.: UIF REF NO.:
Certificate No.:
Transaction Year: Form ID: IRP5IT3a
Time Stamp: 21159945
IRP5IT3a_RO 2010.2.0 English 02/022010
Tax Certificate Information TCINF01
Trading or Other Name
Employee Address Details - Business
Unit No. Complex (if applicable)
Street No. Street / Name of Farm
Suburb /District
City / Town Postal Code
Income Received
Amount Source Code
R
R
R
R
R
R
R
R
R
R
R
R
R
Income Received continued...
Amount Source Code
Non-Taxable Income
R 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.
• Completethissectionaspertheexampleabovefor thefollowingsourcecodes:3608,3614,3664,3707,3757,3718,3768,3901,3902,3903,3904,3905,3909,3915,3920or3921.
Note:YoumayonlyprovidecopiesofthefinalIRP5/IT3(a)certificate(s)fortheperiod02.Pleasealsoretaincopiesforyourownrecords.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 24
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
SARSmadechangestotheEMP601toaccommodatefortheincreaseinthelengthofthecertificatenumber.Thenumberof
individualcertificatesthatcanbecapturedhasbeenreducedtoeight,andtherangeofcertificatesyoucancapturehasbeen
reduced to four.
TheEMP601mustbecompletediftheemployerneedstocancelanyIRP5/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: Fillinthetaxyearduringwhichthecertificateisbeingcancelled.
• PAYEReferenceNo:Fillintheemployer’sPAYEreferencenumber.
• TradingorOtherName:Fillinthetradingorothernamefortheemployer.
SEPTEMBER 2011 25
2
Completing the Individual Certificates section:
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.
OR
3
Completing the Certificate Ranges section:
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 section:
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.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 26
8. THE 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)
CompleteanEMP701ifyouneedtomakeadjustmentstoEMP501sandpaymentsinrespectofprioryears.
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:Fillinthenumberofpreviousyearsforwhichadjustmentstodeclarationsneedtobemade.
Note: TheEMP701contains amaximumof twoAdjustmentDeclaration sections, allowing you to change twoEMP501s.PleaserequestadditionalformsifyouneedtochangemoreEMP501s.Shouldyouusee@syFileTMEmployertocompletethe
formelectronically,theNumberofYearswithAdjustmentswilldictatehowmanyadjustmentdeclarationcontainersarecreated.
SEPTEMBER 2011 27
2
Completing the Adjustment Declaration section:
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:Fillinthetaxyearduringwhichthedeclarationneedstobechanged.
• PreviousDeclaration:Fillintheamountsthatweredeclaredfortherelevantyearyouwouldliketochange.ThisistheTotalValueofTaxCertificatesforPAYE,SDLandUIF.Usethemostrecentvaluesifthevalueshavebeenchangedatany
stagesincetheoriginaldeclaration.
• Difference:Thisisthedifferencebetweenthepreviousdeclarationandthenewdeclaration,andiscalculatedbyaddingthePAYE,SDLandUIFDifferenceamounts.
• AdjustedDeclaration:ThisisthesumofthePreviousDeclarationandtheDifferenceforPAYE,SDLandUIF.
• Payment:ThePreviousDeclarationpaymentistheamountthatwasalreadypaidrelatingtothedeclaredliabilityforthatyear.Thedifferencepayment isanyothermoneythatwassubsequentlypaidrelatingeither totheoriginal liabilityor the
newdeclaredliability.TheAdjustedDeclaration paymentisthesumofthePreviousDeclarationpaymentandtheDifference
payment.
• DueBy/ToYou:CalculateanyoutstandingamountsDueBy/ToYoubysubtractingtheadjusteddeclarationpaymentsfromyouradjusteddeclarationliabilitytotalfortheyear.Anypositivevalueisduebyyouandanynegativevalueisduetoyou.
3
Completing the Sum of Adjusted Declaration(s) section:
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:Fill inthesumofthePAYEAdjustedDeclarationsforthespecificyearswhichyoustipulatedonthisEMP701forPAYE.
• SDL:FillinthesumoftheSDLAdjustedDeclarationsforthespecificyearswhichyoustipulatedonthisEMP701forSDL.
• UIF:FillinthesumoftheUIFAdjustedDeclarationsforthespecificyearswhichyoustipulatedonthisEMP701forUIF.
• Total:FillinthesumoftheTotalAdjustedDeclarationsforthespecificyearswhichyoustipulatedonthisEMP701forTotal.
• Payment:FillinthesumofthePaymentAdjustedDeclarationsforthespecificyearswhichyoustipulatedonthisEMP701forPayment.
• TotalDueBy/ToYou:FillinthesumoftheDueBy/ToYouamountsspecifiedforeachyearonthisEMP701.
4
Completing the Declaration section:
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.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 28
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
SEPTEMBER 2011 29
CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE
BDI Burundi LVA Latvia LKA SriLanka
KHM Cambodia LBN Lebanon SDN Sudan
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
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 30
CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE CODE COUNTRY OF ISSUE
EST Estonia NLD Netherlands URY Uruguay
ETH Ethiopia ANT Netherlands Antilles UMI USMinorOutlyingIslands
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
SEPTEMBER 2011 31
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
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 32
11. LIST OF INCOME AND DEDUCTION CODES FOR IRP5/IT3(A)
11.1 NORMAL INCOME 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).3605(3655)
Annual payment (PAYE)
Anamountwhichisdefinedasanannualpayment.
Examplesinclude:• Annualbonus• Incentivebonus• Leavepay(onresignation/encashment)• Meritawards• Bonus/incentiveamountpaidtoanemployeetoretainhis/herserviceforaspecific
period.
Note:Code3655MUSTonlybeusedforforeignserviceincome.
3606(3656)
Commission(PAYE)
Anamountderivedmainlyintheformofcommissionbasedonsalesorturnoverattributableto the employee.
Note: Code3656MUSTonlybeusedforforeignserviceincome.
3607(3657)
Overtime(PAYE)Not applicablefrom2010
Anamountpaidasovertimeforrenderingservices.Thetaxonsuchpaymentsiscalculatedasonincometaxable.
Note:• Code3657MUSTonlybeusedforforeignserviceincome• Thevalueofthiscodemustbeincludedinthevalueofcode3601/3651witheffect
fromthe2010yearofassessment.
SEPTEMBER 2011 33
CODE DESCRIPTION EXPLANATION3608(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.
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 NORMAL INCOME CODESCODE DESCRIPTION EXPLANATION3701(3751)
Travelallowance(PAYE)
Anallowanceoradvancepaidtoanemployeeinrespectoftravellingexpensesforbusinesspurposes–includesfixedtravelallowances,petrol,garageandmaintenancecards.
Note: Code3751MUSTonlybeusedforforeignserviceincome.
3702(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.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 34
CODE DESCRIPTION EXPLANATION3708(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)..3715(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.
SEPTEMBER 2011 35
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.
3810(3860)
Medicalaidcontributions(PAYE)
Medicalaidcontributionspaidonbehalfofanemployee.
Note: Code3860MUSTonlybeusedforforeignserviceincome.
3813(3863)
Medicalservicescosts(PAYE)
Medicalcostsincurredonbehalfofanemployeeinrespectofmedical,dentalandsimilarservices,hospitaland/ornursingservicesormedicine.
Note: Code3863MUSTonlybeusedforforeignserviceincome.
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.
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 36
CODE DESCRIPTION EXPLANATION3909 Unclaimed
benefits(PAYE)Unclaimedbenefitspriorto1March2009andpaidbyafundintermsoftheprovisionsofGeneralNote35.
3915 Retirementlumpsumbenefits(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.
SEPTEMBER 2011 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.
4474
Employer’smedicalaidcontributionsinrespectofemployees.
Note: Thiscodewasneverimplemented.
Note: Thiscodewasneverimplemented.
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’smedicalaidcontributionsinrespectofpensionersortheirdependantstowhomthe“novalue”provisionsapply.
4497 TotalDeductions/Contributions
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 38
11.7 EMPLOYEES’ TAX DEDUCTION AND REASON CODES
CODE DESCRIPTION4101 SITE(StandardIncomeTaxonEmployees)4102 PAYE(Pay-As-You-Earn)4115 Taxonretirementlumpsumbenefits(taxoncode3915,3920and3921)4141 UIFcontribution(employerandemployeecontributions)4142 SDLcontribution4149 TotalTax,SDLandUIF
4150
01or1 = Invalidfrom1March200202or2 = Earnlessthanthetaxthreshold03or3 = Independentcontractor04or4 = Nontaxableearnings(includingnildirectives)05or5 = Exemptforeignemploymentincome06or6 = Directorsremuneration–incomequantifiedinthefollowingyearofassessment (onlyvalidfrom1March2002)07or7 = LabourBrokerwithvalidIRP30(onlyvalidfrom1March2004)
SEPTEMBER 2011 39
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
3605/36553606/36563608/36583611/36613613/366336143615/36653616/36663617/3667
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
FringeBenefit
3801/3851 Codes3803/3853,3804/3854,3805/3855,3806/3856,3807/3857,3808/3858and3809/3859mustbeincorporatedinto3801/3851.
3802/38523810/38603813/3863
A STEP-BY-STEP GUIDE TO THE EMPLOYER RECONCILIATION PROCESS 40
TYPE OF INCOME MAIN CODE SUB-CODE RATIONALISATION
Lumpsum
3901/39513906/39563907/395739083909
391539203921
GrossRemunerationCodes
369636973698
Deductions
400140024003 Code4004mustbeincorporatedinto4003.400540064007401840244026 Applicabletonon-statutoryforces(government).4030447444934497
Employees’TaxDeductionandReasonCodes
410141024115414141424149
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