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What is the reconciliation process for UIF?

Employers submit biannual EMP501 reconciliations to SARS: interim (September-October) and annual (April-May), including UIF details under code 4141 on IRP5/IT3(a) certificates issued to employees. Use eFiling (for <50 employees) or e@syFile Employer. Records must be kept for five years, and discrepancies may lead to audits or adjustments.

Updated at 2025-09-27 23:10:27

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