What is the reconciliation process for PAYE?

Employers submit EMP501 reconciliations twice yearly: interim (September - October for March - August) and annual (April - May for full year). Use eFiling (for <50 employees) or e@syFile Employer (for >50). Issue IRP5/IT3(a) certificates to employees. Unused Employment Tax Incentives may be forfeited if non-compliant.

Updated at 2025-09-27 23:02:12

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