PAYE annual reconciliation 2022

The submission period for the Pay-As-You-Earn (“PAYE”) annual reconciliation declaration (EMP501) opens on 1 April and closes on 31 May. Employers are required to submit their annual reconciliation declarations covering the full tax year from 1 March 2021 to 28 February 2022.

A letter issued by SARS on 31 March 2022 in respect of the 2022 annual reconciliation declaration, providing detail on aspects such as this year’s enhancements and submission channels, can be accessed here

07/04/2022