Certain employers may experience a problem due to duplicate or incomplete reconciliation declaration submissions made on e@syFile™ Employer.
What is considered a duplicate submission?
A submission is considered to be a duplicate once the verification has been completed and it is determined the information about to be re-submitted to SARS is identical to the previous submission made (e.g. the information contained in the Employer Reconciliation Declaration (EMP501) and the Employee Tax Certificates [IRP5/IT3(a)s] is the same as the previous submission).
What may cause a duplicate submission?
A duplicate submission may occur when an employer selects “Via SARS Branch (Electronic medium)” to generate the IRP5/IT3(a)s to check the correctness of the submission before submitting it to SARS.
What is considered an incomplete submission?
A submission is considered to be incomplete where all certificates have not been received.
What may cause an incomplete submission?
An incomplete submission may occur when an employer selects “Via SARS Branch (Electronic medium)” to generate the IRP5/IT3(a)s to check the correctness of the submission before submitting it to SARS.
Once the IRP5/IT3(a)s have been checked, and changes are made (where necessary), the employer then once again, submits the information to SARS by selecting “Via the Internet (eFiling Login Required)” which results an incomplete submission.
As e@syFile™ Employer only submits the updated EMP501 and/or new or amended IRP5/IT3(a)s, the initial information was not submitted to SARS, therefore resulting in incomplete information being submitted.
How do I fix this problem for either duplicate or incomplete submissions?
- Logon to e@syFile™ Employer
- Enter your login details
- Once on the home screen, select “Utilities” in the left hand side menu
- Select “Full Resubmission Request”, this is the last option in the menu
- Select the employer, from the drop-down list, for which the re-submission must be made
- Click “Request”
- A pop-up message will appear – please read this carefully
- Click “Yes” to continue
- You will now be at the reconciliation declaration screen.
- Capture your reconciliation declaration information and submit to SARS.
Why does SARS perform a verification before each submission?
In order to minimise duplications and improve the response time to employers on the outcome of their submissions, SARS does a verification each time an EMP501 and/or IRP5/IT3(a)s are submitted for processing. Where a duplicate is identified, this will result in an error as duplicates are not allowed for re-submission.
Once the verification of the IRP5/IT3(a)s has been completed and no changes are required, the employer then once again, submits the information to SARS by selecting “Via the Internet (eFiling Login Required)” which results in a duplicate submission.
The re-submission will not be allowed, as the information is identical.
- Be sure that when selecting “Submit to SARS” and completing the process, the information is ready and intended for submission to SARS.
- The full resubmission request function should only be used in exceptional circumstances as this will delay the processing of the reconciliation declaration submission.
Validation rules have been included on the Skills Development Levy (SDL) and Unemployment Insurance Fund (UIF) reference numbers. Therefore employers are advised:
- Where an entity is NOT registered for Pay-As-You-Earn (PAYE), SDL and UIF with SARS but still uses e@syFile™ Employer to submit their reconciliation declarations, their Income Tax reference number must be completed in the PAYE reference number field on the employer demographics page (EMPLOYER ADMIN – View/Edit/Change), but should remove the information from the SDL and UIF fields. UIF deductions should not be included when completing the reconciliation declarations, as these amounts are paid directly to the Department of Labour.
- Where an entity is registered for SDL and UIF, but not for PAYE and still uses e@syFile™ Employer to submit their reconciliation declarations, their Income Tax reference number must be completed in the PAYE reference number field on the employer demographics page (EMPLOYER ADMIN – View/Edit/Change) and must ensure the correct reference numbers are completed in the SDL and UIF fields.
