The Employer Interim Reconciliation Declarations (EMP501) this year starts on 18 September 2023 and ends on 31 October 2023. During this period, all employers must reconcile their Monthly Employer Declarations (EMP201 tax returns), including the Skills Development Levy (SDL) and Unemployment Insurance Fund (UIF) contributions.
These reconciliations are based on the Monthly Employer Declarations submitted with the tax values of the interim IRP5/IT3(a)s certificates generated, accurate payroll information and employees’ tax (PAYE) payments made during the period 1 March 2023 to 31 August 2023. See more detail here in a letter to Employers.
Source: SARS