Africa New and Changed Reports

Swaziland Electronic PAYE Recon Submission

The new combined IRP5, PAYE15 and PAYE16 Submission file is required for the 2018\2019 tax year end submission.

Previously three separate reports, the IRP5 Electronic Submission, PAYE15 and the PAYE16 report were generated for tax year end purposes.

The Swaziland Revenue Authority provided a new combined Excel submission template. This template consists of four different sheets:

IRP5 Input – this sheet is populated directly from the payroll system and is similar to the existing IRP5 Submission file
Tax_Comp_Output – this sheet contains pre-defined formulas and uses the data populated on the IRP5 input sheet to populate and calculate the required values – no direct input from the payroll required on this sheet.
PAYE15 – this sheet is populated directly from the payroll system and is similar to the existing PAYE15 report.
PAYE16 – this sheet is populated directly from the payroll system and is similar to the existing PAYE16 report.

If the Employee PIN Number is not captured correctly starting with employee's Date of Birth, then the formulas on the Tax Comp_Output is going to calculate the incorrect employee age that is used in the calculation of Tax Rebates.

The new PAYE Recon Submission is available on the Swaziland Report Screen.

Before using the report, you must complete the Report Setup.

On the Report Setup, you must link the applicable Payroll Definition Lines to the selection fields on both Report Setup 1 and Report Setup 2 screens.

After completing all the Report Selections, you can continue to run the report.

When running the report, additional setup information is required and must be completed to create the submission file with the correct required values.

The following fields must be completed:

Field	Description
Graded Tax Number	Select from the drop-down the field used to indicate the employee’s Graded Tax Number. The options to choose from are: Deduction Line Reference field Tax Number field Tax Office field
PIN Field Used	Select from the drop-down the field used to indicate the employee’s PIN\Tax Number. The options to choose from are: Tax Number field Tax Office field
Contact Person	Indicate the full name of the person responsible for submitting this return.
Business Fax Number	Enter the company fax number.
Work Telephone	Enter the work telephone number of the person responsible for submitting this return.
Home Telephone	Enter the home telephone number of the person responsible for submitting this return.
Cell Number	Enter the cell phone number of the person responsible for submitting this return.
Class	On the Employee Statutory Detail Screen, you must indicate if the employee has Single or Multiple Sources of Income. To indicate if an employee is a Director, Part-Time or Director, select from the drop-down the field in the payroll used to indicate in which category the employee falls. If the ‘Not Used’ option is selected the employee will be classified as either Single or Multiple Source of Income as per Employee Statutory Detail Screen.
Your PAYE Recon	The following fields can be completed on this screen or on the manual pre-printed form – this section is not mandatory: Receipt Number: Type in the receipt number for each month as provided by the SRA. Date Paid: Select from the calendar or type in the date the payment was made to SRA. Interest: If any interests are due, enter the value in the applicable month. Penalty: If any penalties are due, enter the value in the applicable month. PAYE: Type in the total PAYE paid to the SRA for each specific month. This will include additional tax. Graded Tax: Type in the total Graded Tax paid to the SRA for each applicable month. Total: No input required – the system calculates the total value for PAYE, Interest, Penalties and Graded Tax.
Reason for Difference in Annual Tax Paid vs. Payroll	Type in the reason if there is a difference between the PAYE paid over to SRA and the actual value on the payroll for the applicable tax year.
Description of Other Amounts	This field refers to any amount not accounted for specifically in the report but reported in the financial statements as part of the employee cost. An example of what should be included in this field is Lump Sum Payments.

Once all the fields are completed, you can continue to print the report.

Depending on how your browser has been set up, the export file will either download automatically or you will need to follow the message on the screen and click on the hyper-link to download the file.

The report will open in MS Excel. You will be prompted to save the submission file in the selected location.

The report is protected in MS Excel and values cannot be changed.

Existing Report Changes

The following issues have been resolved or the changes have been made to existing reports:

Country	Report	Detail
Botswana	ITW8 Tax Certificate (new layout)	Various issues were resolved: The employee’s second name was not printing on both Plain Paper and Pre-Printed certificates. On the Plain Paper certificate, a zero printed next to ‘Less Approved’ description which is a header on the report layout and not a field that must be populated. On the Pre-printed certificate the ‘Gross Remuneration’ printed 0.00 and the actual value printed next to ‘Approved Superannuation Fund’ and no value printed for ‘Amount Subject to PAYE’. Housing and Motor Car Values were not printing on the Pre-Printed Stationery. On the Plain Paper Stationery, the ‘Fuel charged by Employer’ field should be blank if the field is not flagged and no amount was entered. On the Pre-printed Stationery the Company Name cuts off if it is too long and values greater than 1 000 000.00 printed as ####### On the ITW8 Detail Report that is generated when printing the tax certificates, the incorrect value populated the ‘Tax on Amount Subject to PAYE’ field.
Malawi	P9 Tax Certificate Report	When printing certificates to PDF, the Gross Income and Taxable Income fields were not populated.
Mauritius	Monthly PAYE Schedule	Updated the Report Layout requirements: Change header description for column 4D to "Emoluments excluding travelling and end of year bonus." PAYE Amount column 4E is now mandatory - if the PAYE value is zero, then print 0.00 Increased the maximum field lengths for columns 4B Surname of Employee, 4C Other Names of Employee, 4D Emoluments.... and 4E PAYE Amount Added a column for Full Time Employment. This field uses Sundry Number 4 field on the Employee Statutory Information screen. Capture a value of Y to indicate employee is in full time employment and a value of N to indicate that the employee is not in full time employment. Report includes all employees with taxable income for the month even if the PAYE amount is zero or negative.
Mauritius	Statement of Emoluments Report	Update the report layout as per instructions from the revenue authority – cosmetic changes only. When printing the statement of emoluments report, the Fringe Benefit breakdown excluded Earning line 71. Earning Line 71 was included in the total but not in the breakdown on the addendum.
Mauritius	Return of Employee Report	Updated the Report Layout requirements: The maximum allowed characters for fields Employee Name and Name of Declarant was increased from 50 to 80. The Employee TAN field has been removed. The column descriptions for Employee ID and IET Threshold have been renamed. A new field for Other Reliefs and Allowances was added – you must go to the Report Selection and link the applicable definitions to this field to ensure the correct value populates on the report. The mandatory flagging has changed for Salary/Wages/Allowances/Bonus and Retirement Pension/Annuity – at least one of these fields must have a value.

Bank Files

The following new bank files and changes to existing bank files were added to the system:

Country	Bank File	Detail
Mozambique	Barclays Bank	Added new Bank File for Barclays BBM Salary Payment File
Kenya	Eco Bank	iBank File – added a validation warning if the Beneficiary City is not completed for employees with a net pay amount greater than 1 000 000.00. This field is mandatory for employees with a net pay greater than 1 000 000.00