Employers have to submit their annual PAYE recons, also known as the EMP501 before 31 May 2021. This applies to all employers who
This is applicable to all employers who are registered for PAYE and deduct employee tax from their employees on a monthly basis. After the recon is submitted, IRP5 certificates will be generated for all employees. These certificates have to be handed over to the employees in order for them to submit their annual income tax return to SARS.
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