Important SARS Update: Enforcement of Income Tax Numbers for Employer Filing Season
SARS has issued an important notice regarding the upcoming employer filing season, and every employer needs to take note.
For several years, Income Tax numbers have been a mandatory requirement in employee reconciliations. Up until now, SARS allowed a level of flexibility by issuing only a warning when an employee’s tax number was missing. This gave employers time to update their internal processes without their reconciliations being rejected.
That is about to change.
What’s Changing?
From the February 2026 employer filing season, SARS will strictly enforce the rule that every employee included in the reconciliation must have an Income Tax number. Submissions that are missing Income Tax numbers will not be accepted.
In addition, administrative penalties may apply to employers who fail to comply with this requirement.
What Employers Should Do Now
Employers are urged to act now to avoid disruptions and penalties later. Here are the steps SARS recommends:
1. Obtain Tax Numbers for Employees
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Use the ITREG/BundleReg process on eFiling or e@syFile to register or request Income Tax numbers for employees.
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Make use of the Tax Reference Number (TRN) Enquiry Services on eFiling to verify tax numbers.
2. Encourage Employees to Register
Employees who are not yet registered for tax can do this themselves through the SARS website:
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Visit the “Individuals” section on the SARS site.
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To register: Select “How do I register for tax”.
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To obtain a tax number: Select “I need my tax number”.
Why This Matters
The enforcement of Income Tax numbers is aimed at ensuring:
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Smooth and efficient filing seasons for both employers and employees.
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Accurate auto-assessment and pre-population of individual tax returns.
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Compliance with SARS requirements to avoid unnecessary penalties.
Final Thoughts
The message from SARS is clear: do not delay in sourcing and updating employee Income Tax numbers. Employers should act now to update their records and streamline their processes so that the transition into the February 2026 filing season is seamless.
Your cooperation will not only prevent penalties but also contribute to a smoother filing season for everyone involved.
Emily Gomes (ICB Senior Bookkeeper)
Senior Bookkeeper
Emily obtained a Senior Bookkeeping National Certificate with ICB and has relevant experience. She has experience in digital marketing design and social media marketing as well as bookkeeping functions, VAT, payroll, PAYE, company secretarial, debtors and creditors for multiple companies.
QuickBooks Certified