Updated post 12 September 2025

Earlier this month we communication the SARS notice regarding strict validation during the Interim Employer Reconciliation period for March to August 2025 (Period 202508). The original post is below.

SARS has since confirmed (10 September 2025) that the validation for Income Tax Reference Numbers will not be enforced for the Interim Employer Reconciliation but has said that strict enforcement will now come into play for the February 2026 submission (2025/2026 tax year).

This means that missing Income Tax Reference Numbers will continue to trigger warnings only, not errors, when IRP5 files import into e@syFile™ Employer. 

While this extension provides some relief for employers to obtain Income Tax Reference Numbers, it still leaves limited time to ensure full compliance before the validation becomes mandatory at year-end. We therefore encourage customers to ensure they are compliant with the strict validation as soon as possible. 

Original post 25 August 2025

During testing of the mid-year submission files, Sage identified that the South African Revenue Services (SARS) have updated the validation rules concerning income tax reference numbers.

Effective from the Interim Employer Reconciliation for March to August 2025 (Period 202508), income tax reference numbers will be mandatory in specific scenarios as part of the SARS submission requirements.

The SARS Business Requirement Specification for 2025/2026 includes the following validation for tax numbers (code 3100):

The following validation rules apply for your mid-year submissions: 

• If Type of certificate (code 3015) is IRP5 and PAYE (code 4102) is greater than zero, the Income tax reference number is mandatory
• If Type of certificate (code 3015) is IT3(a) and Reason code for IT3(a) is not 02  (Earnings Less than the Tax Threshold) and not 04 (Non Taxable Earnings (including nil directive)), then Income tax reference number is mandatory

Although the SARS BRS previously specified this value as mandatory, submissions without it were still accepted, allowing some flexibility in practice. However, going forward, submissions missing employee income tax numbers will no longer be accepted.

Sage will include this validation in our IRP5/IT3a report to remain compliant with the SARS requirement with our next software update, Release 6.5a (scheduled for release 17 September 2025). 

Employers are urged to review their payroll data to ensure their records are updated for the submission season, expected to start 22 September 2025.

How can I review outstanding income tax numbers?

• You current software will indicate missing tax numbers as warnings on the IRP5/IT3a Report (Validation only), aligned with the above rules.
• Article: How to print the IRP5/IT3a (validation only) report

How can I register my employees for tax numbers?

The following guides are available to help with the registration process for tax numbers: 

• How to export an Income Tax Registration (ITREG) file from payroll
• How to import an Income Tax Registration (ITREG) file into SARS e@syFile™ Employer
• Tax Reference Number (TRN) Enquiry of eFiling
• e@syFile™ Employer guide (see pg. 61)

I am unable to register my employee for an income tax reference number, is there any other way to get the number?

The following page has all the methods how an employee can obtain or register for their own tax number, or obtain if if already registered.

• How do I register for tax (as individual)