Employer Reconciliation
Bi-annual reconciliation of PAYE, SDL, and UIF with employee tax certificates (IRP5/IT3(a)). Interim reconciliation covers 1 March–31 August (due 31 October); annual reconciliation covers the full tax year 1 March–28/29 February (due 31 May). Submitted via e@syFile Employer.
R1
Total Employees
Total number of employees who received remuneration during the reconciliation period. Each employee must have an IRP5 or IT3(a) certificate generated and submitted through e@syFile Employer as part of the reconciliation.
R2
Gross Remuneration
Total gross remuneration paid to all employees during the period. Must reconcile cent-for-cent with the sum of all income source codes on the IRP5/IT3(a) certificates submitted to SARS.
R3
Total PAYE Deducted
Total PAYE deducted from all employees during the period. Must exactly match the sum of PAYE declared on all EMP201 submissions for the period and the PAYE reflected on all employee tax certificates.
R4
Total SDL
Total Skills Development Levy for the reconciliation period at 1% of leviable remuneration. Must reconcile with the SDL declared on monthly EMP201 submissions.
R5
Total UIF
Total UIF contributions (employee + employer portions) for the period. Must reconcile with monthly EMP201 UIF declarations. Maximum contribution is R354.24/month per employee (capped at the R17,712 monthly earnings ceiling).
R6
ETI Claimed
Total Employment Tax Incentive claimed and utilised during the reconciliation period. Qualifying employees must be aged 18–29 (no age limit in designated Special Economic Zones), earn R7,500/month or less (from 1 April 2025; previously R6,500), and be employed after 1 October 2013. The employer must have a valid SIC code and be fully tax-compliant.
R7
Total Declared on EMP201s
Sum of all amounts declared on monthly EMP201 submissions during the period. Must reconcile with the totals derived from tax certificates. Any material difference is flagged by SARS as a variance requiring explanation.
R8
Variance / Amount Due
Difference between EMP201 declared amounts and the tax certificate totals. SARS requires an explanation for any material variance. Underpayments attract a 10% penalty plus interest. Overpayments generate a credit on the employer's account.