Employer Reconciliation
Bi-annual reconciliation of PAYE, SDL, and UIF with employee tax certificates.
R1
Total Employees
Number of employees who received remuneration during the reconciliation period.
R2
Gross Remuneration
Total gross remuneration paid to all employees during the period. Must reconcile with individual IRP5/IT3(a) certificates.
R3
Total PAYE
Total PAYE deducted from all employees. Must match the sum of PAYE on all employee tax certificates.
R4
Total SDL
Total Skills Development Levy for the period. Calculated at 1% of leviable remuneration.
R5
Total UIF
Total UIF contributions (employer + employee portions) for the reconciliation period.
R6
ETI Claims
Employment Tax Incentive claimed for qualifying young employees (18-29 years, earning below R6,500/month).
R7
Total Declared on EMP201s
Sum of amounts declared on monthly EMP201 submissions. Must reconcile with the totals above.
R8
Variance
Difference between amounts on tax certificates and monthly declarations. Must be explained if material.