Eswatini | Monthly PAYE Schedule Updates – Follow-Up to 4 October 2024 Guidance

Eswatini | Monthly PAYE Schedule Updates – Follow-Up to 4 October 2024 Guidance

Following our previous communication on 4 October 2024, we would like to provide a further update regarding the monthly PAYE Schedule process introduced by the Eswatini Revenue Service (ERS), effective 1 July 2024.

Overview of the Monthly PAYE Schedule
The ERS has implemented a monthly PAYE filing system to streamline and simplify annual PAYE reconciliation. Under this approach, each monthly submission automatically builds towards the annual PAYE report, eliminating the need for a separate year-end reconciliation – provided all 12 monthly schedules (July to June) are submitted.

Each monthly submission:
  1. Creates employee records using their Personal Identification Number (PIN)
  2. Calculates monthly PAYE
  3. Accumulates PAYE totals into a Year-to-Date (YTD) report
  4. Generates a complete Annual Reconciliation after the June submission
Important Compliance Reminder
To ensure a complete and accurate annual reconciliation, employers must submit all 12 monthly PAYE schedules for the 2024–2025 tax year. Once all 12 monthly PAYE schedules have been submitted, a complete YTD PAYE report will be available on TaxEase for review and reconciliation purposes.

New Functionality: Post-Filing Submissions & Corrections
If any monthly submissions between 1 July 2024 and 31 May 2025 were missed, or if previously submitted schedules require correction, the ERS now allows a once-off opportunity to:
  1. Upload missed PAYE schedules
  2. Submit corrections or resubmissions (up to 3 per period)
This provision is intended to assist employers in aligning with the new process during the current tax year.

📌Employers who have missed any monthly submissions or need to correct previously submitted information are encouraged to do so as soon as possible to ensure the accuracy of their annual records.

Support & Guidance
For your convenience, we have attached a How-to Guide outlining:
  1. Steps for uploading schedules for prior periods (1 July 2024– 31 May 2025)
  2. Instructions for submitting corrections
For further assistance, you may contact the ERS directly or visit the ERS website and social media platforms. For your reference, a copy of the official ERS communication and the How-to Guide are attached.

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