Tax and SARS knowledge base

How do I use e@syFile Employer for SARS reconciliation?

Last reviewed: 28 August 2026

Direct answer

Use e@syFile Employer only after the payroll data for the reconciliation period has been reviewed and reconciled. Download or use the current SARS-supported release and instructions, import or capture the information through the current workflow, resolve validation messages, submit only after review, and retain the submission result with the payroll evidence.

e@syFile Employer is a SARS channel for employer reconciliation. It helps with preparation and submission, but it does not make an unsupported payroll amount correct. The employer remains responsible for accurate, up-to-date payroll and tax information. SARS's 2026 reconciliation notice states that expectation for that annual process.

What this means in practice

The most common avoidable problem is treating the software import as the reconciliation. It is not. Reconciliation starts before the file is loaded: compare payroll-tax totals, employee counts, remuneration categories and prior submissions to the reports that support them. Record exceptions and resolve them from source data.

Use a controlled process. Keep a copy of the payroll export used for the import, record the date and system version, and restrict the submission role to authorised staff. If a payroll service provider prepares the file, the employer should still review the important totals, employee exceptions and final declaration before it is sent.

SARS changes channels and releases over time. Do not rely on an old how-to article, an old installation file or a colleague's remembered menu path. Start at the current SARS e@syFile Employer page for the download, notices and current guidance. Where the system shows a validation result, save it before changing data so there is a clear record of the issue and response.

Step-by-step

Identify the correct tax year and reconciliation period. Save the current SARS notice and any applicable dates separately from older annual files.

Finalise the payroll source reports. Reconcile payroll totals and employee data to the records that support the employer's EMP201 submissions and certificates.

Back up the payroll source data and keep a controlled copy of the export to be used in e@syFile Employer. Do not overwrite the original file during troubleshooting.

Obtain the current e@syFile Employer software and instructions from SARS. Check the guidance presented for the relevant season before installing, updating or importing.

Import or capture the data using the current workflow. Review validation messages carefully and trace each material exception to the payroll source records.

Produce a reviewer pack showing totals, exception resolutions and a comparison to the payroll evidence. The reviewer should not be asked merely to approve a screen.

Submit through the current SARS channel when satisfied. Save the return, receipt, validation report and any electronic correspondence in the tax-year file.

Documents and records to keep

Controlled payroll export and the reports used to prepare it.
Current SARS software or release information and relevant notices.
Validation reports, exception logs and documented resolutions.
Employer review approval, submission receipt and subsequent SARS correspondence.

Keep the record sufficient for another authorised person to reproduce the reasoning without needing to reopen or alter the live payroll system.

Important limits and exceptions

A successful upload is not a guarantee that every employee certificate, deduction or tax treatment is correct. Review remains necessary, and a validation message can be an indicator rather than a complete explanation. Do not resubmit unchanged data repeatedly. Investigate the specific exception, correct it only where the source data supports a correction, and keep proof.

The 2026 annual-reconciliation dates published by SARS apply to that stated season. Always check the current season's filing communications. A late, rejected, audited or estimated position can require a different response, so the current SARS correspondence controls.

When to get tailored advice

Seek help if imported totals do not match payroll, certificates have already been issued with material errors, the employer has more than one payroll system, or SARS has issued a notice that cannot be reconciled to the records. Help may also be needed where a correction affects both the annual reconciliation and monthly EMP201 declarations.