SARS requires valid Income tax reference numbers for PAYE reconciliations from 2026
The South African Revenue Service (SARS) has issued a firm reminder to employers to begin preparing for major compliance changes
Image: Timothy Bernard / Independent Newspapers
The South African Revenue Service (SARS) has issued a firm reminder to employers to begin preparing for major compliance changes ahead of the 2026 Employer Filing Season.
The revenue service said employers will no longer be able to submit PAYE reconciliations without valid Income Tax Reference Numbers for all employees who are required to be registered in terms of section 67 of the Income Tax Act.
"Employers will not be able to submit PAYE reconciliations without valid Income Tax Reference Numbers for employees who are required to register in terms of section 67 of the Income Tax Act".
"Previously, missing numbers triggered warnings in e@syFile™, allowing time for corrections. This grace period ends with the 2026 season. Reconciliations without valid Income Tax Numbers will be rejected, and non-compliance will result in administrative penalties".
SARS explained that, in previous years, employers using e@syFile received warning messages when tax numbers were missing, allowing time to fix the issues before penalties were considered. This grace period, however, ends with the 2026 filing season.
"Start preparing now to avoid last-minute challenges and penalties," the revenue service said.
How employers can register employees:
- e@syFile™ Employer – Individual registration (ITREG) or bulk registration (BundleReg)
- eFiling – Up to 200 employees per batch
- TRN Enquiry Services – Check or request Income Tax Numbers via eFiling
- Manual registration – At a SARS branch (appointment required)
How employees can register themselves:
- SARS eFiling – Online self-registration
- SOQS – SARS Online Query System
- WhatsApp – Save 0800 11 7277 and send “Hi”
- USSD – Dial 1347277#
IOL News
mthobisi.nozulela@iol.co.za