When does the employer need to submit the EMP501, EMP601 or EMP701 declarations?


An employer has to submit a signed EMP501/601/701 with every electronic submission to SARS as part of the reconciliation unless the employer submits through eFiling in which case the certificates do not have to be sent to SARS. When submitting through eFiling, you will be required to include an electronic signature.  You can obtain these forms by logging into your eFiling profile or from any SARS branch.