South Africa: How to submit the EMP501 when the employee’s Income Tax number is not available

From the 2026 tax year, employers are required to submit EMP501 declarations and tax certificates with employees' income tax reference numbers.

SARS has published a FAQ to help employers who are unable to contact employees to obtain these numbers.

For more information, visit the South African Revenue Service website.

For application-related queries, contact your Business Partner or SARS.