On Apr. 15, 2025, RSA Tax issued reminder on reconciliation deadline of May 31, 2025.
Employer Annual Reconciliation Declaration (EMP501) must include the most up-to-date and accurate employee payroll information, and tax deducted for full tax year.
On Mar. 28, RSA Tax issued guidance on employer obligations.
RSA Tax issued guidance on submitting annual reconciliation declarations (EMP501) during annual declaration period open from Apr. 1 and closing on May 31, 2025.
Employer Obligations
EMP501 must include: monthly employer declarations (EMP201) for PAYE, Unemployment Insurance Fund (UIF) contributions, Skills Development Levy (SDL).
Information about payments made (excluding penalties, interest paid); employee tax certificates (IRP5/IT3[a] generated) for tax year from Mar. 1, 2024 to Feb. 28, 2025.
Before submitting the 2025 EMP501, employers must submit any outstanding monthly declarations (EMP201), as well as annual EMP501 reconciliations.
All payments due must be settled to avoid administrative penalties for non-compliance or late submission, and to reduce interest charges on delayed or outstanding amounts.
Apr. 2025 Reminder
On Apr. 15, 2025, RSA Tax issued reminder on reconciliation deadline of May 31, 2025.
Employer Annual Reconciliation Declaration (EMP501) must include the most up-to-date and accurate employee payroll information, and tax deducted for full tax year.
