Bi Annual returns and uFiling

Question

Hi. 
 I have been asked to assist with a payroll for a sole proprietor, where none of her employees earn above the tax threshold. UIF has only been declared and paid on Ufiling. Would she be required to do a bi annual EMP501? She has only 5 employees, and has not used payroll software n the past.

Shazi · Accepted Answer

Good day, 
 
 Thank you for the post. 
 
 In terms of the Fourth Schedule to the Income Tax Act, an employer must submit a tax certificate to SARS at the end of the tax year for every employee as defined above. IRP5(a)&rsquo;s must be issued for those employees from whom employees&rsquo; tax has been withheld during the tax year, and IT3(a)&rsquo;s for those employees from whom no employees&rsquo; tax has been withheld. 
 
 Please see the link to our tax pocket guide for further reference and consult with your tax practitioner for further guidance. 
 2021-2022 Payroll Pocket Guide - Announcements, News, and Alerts - Sage Payroll - Sage City Community 
 
 Kind regards 
 Gerhard

Sage Payroll

Bi Annual returns and uFiling

Top Replies

COMMUNITY

COMPANY

PARTNERS

SUPPORT & TRAINING