South Africa: EMP501 Annual Reconciliation & NMW Update in Effect for 2026

For 2026, South Africa’s EMP501 window runs 1 April – 31 May 2026, covering the 2025/26 tax year. Tax Reference Numbers (TRNs) are now mandatory , submissions without valid TRNs will be rejected. The National Minimum Wage rises 5% to R30.23/hour from 1 March 2026 (up from R28.79); EPWP workers move to R16.62/hour.

Effective Date

• EMP501: 1 April – 31 May 2026
• NMW: 1 March 2026 (in effect)

Published

• SARS , sars.gov.za (PAYE BRS v24.0.2)
• DEL Government Gazette No. 52053/54075, February 2026

Key Points

• TRNs mandatory , EMP501 submissions without valid TRNs rejected.
• PAYE BRS v24.0.2 applies for 2026 tax year.
• Late/incorrect submissions: 1% penalty per month, up to 10%.
• Domestic and farm workers aligned with NMW at R30.23/hour.
• Contract Cleaning: R33.27 (metros) / R30.33 (other); Wholesale & Retail updated.
• ETI Minimum Wage Codes must be updated in March 2026 payroll.

Payroll action

• Submit EMP501 by 31 May 2026 via e@syFile™ or SARS eFiling.
• Verify all employees have valid TRNs; register missing ones via eFiling.
• Issue IRP5/IT3(a) certificates within the reconciliation window.
• Align payroll to PAYE BRS v24.0.2.
• Apply R30.23/hour NMW from 1 March 2026 and update ETI Minimum Wage Codes.

gov.za