19 November 2025 – SARS reminds employers to start preparing for the 2026 Employer Filing Season. From February 2026, 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.
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#
- Branch visit – Book via 0800 00 7277 and bring ID, proof of address, and bank statement
Start preparing now to avoid last-minute challenges and penalties.
