Bi-annual Filing
Bi-annual tax filings are mandated by the South African Revenue Service (SARS) to ensure businesses maintain financial transparency and compliance.
Leveraging Agrigistics
Agrigistics streamlines the bi-annual filing process by providing automated checks, data validation, and final submission tools. Our system helps ensure employee and company data are accurate, reducing the likelihood of errors.
Employer Responsibility
While Agrigistics automates much of the process, the employer is ultimately responsible for ensuring the accuracy and timely submission of all data. Double-check entries, payments, and submissions to avoid discrepancies and penalties.
Key Submission Periods
• End of August: Consolidate data for the period from March to August
• End of February: Finalise the tax year by closing off data for the period from March to February
On the Agrigistics portal you will receive real time notifications for all bi-annual filing due dates:
EMP501
The Employer Reconciliation Declaration (EMP501) consolidates an employer's PAYE, UIF, and SDL obligations for all their employees during the tax year or bi-annual filing period. Essentially, it serves as a summary of all EMP201 submissions for that specific period, and, like the EMP201, includes information about the Employment Tax Incentive (ETI).
Tax Certificates (IRP5/IT3a)
Tax certificates serve as an official record of an employee's financial activities over a set period, capturing their income, deductions, and benefits.
Types of Certificates
IRP5s: Issued for employees with PAYE deductions.
IT3(a): For employees without PAYE deductions.
Issuing Certificates
It's mandatory for employers to provide these tax certificates to their employees. A printable tax certificate will only be generated by e@syfile in the case that a final certificate has been issued for an employee.
A final certificate is only issued either at year end, or when an employee is terminated prior to year end.
Tax Certificate Downloads and Validations
Agrigistics simplifies the EMP501 and IRP5 filing process through built-in health checks, validation tools, and a structured approach to final file downloads.
Filing Period Reports
In February and August of each financial year, you will have access to additional reports: EMP501 and IRP5
Error and Validation Checks - If there are any validation issues with your IRP5 or EMP501 documents, an error message will appear.
Click on the error to view a detailed list of issues that must be resolved before you can proceed.
File Download Restrictions - If errors are present during the filing period (February or August), you will not be able to download the EMP501 or IRP5 files. All validation issues must be resolved first.
IRP5 Validation Zip File - The IRP5 validation tool provides a ZIP file containing multiple Excel sheets. These files offer a detailed summary of all validation errors.
Error and Validation Checks
During a biannual filing period—either February or August—any outstanding errors or validation issues will prevent you from downloading your IRP5 or EMP501 files.
Click the Error button (Step 2: in the previous section) to view a full list of all issues identified during the validation process.
The system will display messages grouped into four categories:
Errors - will prevent you from downloading the tax certificates
Warnings - are not blocking, but it is good practice to address them where possible.
Information - are for reference only and require no action.
Success - confirm that the relevant sections are correctly completed—no further action is needed.
These critical errors must be resolved, and they are flagged in the validation file for review. For active period and tax code issues, manual intervention will be needed by contacting Agrigistics Support ([email protected]) will be required.
IRP5 Validation Zip File
After the validation checks, download the IRP5 Validation Zip File. This file provides a comprehensive summary of errors and warnings for you to review before final submission.
This file contains:
A detailed report of all critical errors and warnings.
A human-readable breakdown of the Employee Reconciliation File.
A filtered list of employees with outstanding information issues.
Carefully review this file and resolve any critical errors, such as missing employee information, active period or tax code discrepancies, before proceeding. Warnings do not require immediate action, but it’s important to be aware of them.
Reconciliation File Download
Agrigistics’ built-in validation tools minimise the chance of submission errors. If any unexpected issues arise, please contact support for assistance.
It is the client’s responsibility to inform Agrigistics about required take-on balances and ensure their timely submission. These balances are essential, as they directly influence the generated files.
Delays in submitting this information will result in errors or discrepancies during the reconciliation process.
Navigate to Payroll / Filing:
If the filing season is open and files need to be requested, you will see a notification banner at the top of the screen showing a countdown to the submission deadline.
Select the specific legal entity for which you want to download the reconciliation file.
Select the relevant financial year.
If the financial year has already ended, navigate back one year to download the filing documents for February.
Navigate to the correct filing month, either August or February.
If there are any errors present for the selected filing month, you will not be able to download the EMP501 or IRP5 documents.
Please refer to the Tax Certificate Downloads and Validations section above to resolve these issues before proceeding.
If there are no errors, you can proceed to download the IRP5 and EMP501 documents.
Once downloaded do NOT open this file as it can change the formatting of the file. To view the information in the file refer to the validation file that has been downloaded.
Helpful Tools and Resources for Filing
Embarking on the filing process can seem daunting, but with the right tools and resources, it becomes more manageable. Here's a selection of aids to facilitate your experience:
SARS Employer Guide
A comprehensive guide provided by SARS to navigate the e@syFile system. It offers step-by-step instructions, making the reconciliation and submission processes smoother.
Video Tutorial on EMP501 Submission
For those who prefer visual guidance, this video tutorial walks you through the EMP501 submission process, offering practical tips along the way.
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