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EFFECTIVE DATE
2010.08.27
4
DEFINITIONS AND ACRONYMS
4th Schedule
Alternate period
Approved
medium


electronic
Assessment year
Biannual EMP501
CD
Commissioner
Computerised employer
CSV file
e@syFileTM
Electronic certificate
Electronic
information
data
Employee
Fourth Schedule to the Income Tax Act
A period, whether of 12 months or not, commencing on the day
following the last day of the preceding alternate period in relation to
the employer and ending on a date falling not more than 14 days
before or after the last day of February

For purposes of submitting electronic data information to SARS:

CD; and

USB memory devices.
The tax year during which the income reflected on the IRP5/IT3(a) certificate
has accrued to the employee

An administrative process at a point in time which is not subject to the
same legal requirements as that of the annual twelve-month
reconciliation. The biannual reconciliation is a six-month reconciliation
for the period 1 March to 29 August, and does not require the splitting
of SITE and PAYE or the issuing
of Employee Income Tax
Certificates to employees.

Compact disc

The Commissioner for the South African Revenue Service

Employer with a personal computer (PC) on which the e@syFileTM
software is installed.

Comma Separated Value file which is created by electronic means

Software package supplied by SARS which has the functionality to
create reconciliation documents in the prescribed formats and produce
an electronic file in ZipCentralFile format for submission purposes

IRP5/IT3(a) certificates created by a payroll package in the format as
prescribed by SARS or created by the software application provided
by SARS to the employer

Data file created by the software application provided by SARS which
consists of the EMP501 reconciliation data and the IRP5/IT3(a)
certificate data

An employee for employees' tax purposes is defines as —







e-mail
Employee Tax Certificate


A natural person who receives remuneration or to whom
remuneration accrues
A person (including a company) who receives remuneration or
to whom remuneration accrues by reason of services rendered
by such person to or on behalf of a labour broker
A labour broker
A person or class or category of persons whom the Minister of
Finance by notice in the Government Gazette declares to be an
employee
A personal service provider
A director of a private company
An employee for taxable benefit purposes is defined as any person
who receives remuneration or to whom remuneration accrues and
includes any director of a company but excludes persons who retired
before 1 March 1992 except for purposes of the provisions which deal
with the payment of an employee’s debt or the release of an employee
from an obligation to pay a debt
Electronic mail
A certificate in the form prescribed by the Commissioner which shows
the remuneration paid or payable to the employee/former employee by
the employer, and the full amount of employees’ tax deducted or
FREQUENTLY
ASKED
QUESTIONS:
COMPLETION AND SUBMISSION OF CSV
e@syFileTM
EMPLOYER
AND
ZIPCENTRALFILE
RECONCILIATION
DOCUMENTS
AS-PAYE-13-FAQ(1)
Revision: 1
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