Employer Interim Reconciliation Submissions
The Employer Interim Reconciliation submission period is open from mid September 2019 until 31 October 2019. During the Interim Reconciliation submission period, employers are required to submit an Employer Reconciliation Declaration (EMP501) and an interim Employee Income Tax Certificate [IRP5/IT3(a)s] for the six month period – 1 March to 31 August 2019. The interim IRP5/IT3(a)s must not be issued to an employee, unless it is a final certificate (where the employee has left the service of the employer or the employer ceased to be an employer on or before 31 August 2019).
