From the February 2026 employer filing season, income tax numbers will be strictly enforced in e@syFile
Employer. Employers will no longer be able to submit reconciliations unless valid Income Tax numbers are provided for all employees. For the latest requirements, refer to BRS – PAYE Employer Reconciliation for 2025 / 2026 published by The South African Revenue Services (SARS).
What employers should do now:
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Use the ITREG/BundleReg process on eFiling or e@syFile
Employer to register employees or request Income Tax numbers. -
Make use of the Tax Reference Number (TRN) Enquiry Service available on eFiling.
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Where necessary, visit a SARS Service Centre (by appointment only).
For employees:
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Individuals can register for or retrieve their own Income Tax numbers on the SARS website under the “Individuals” section.
SARS indicates on their website that failure to comply with these requirements will result in administrative penalties. Employers are strongly encouraged to take proactive steps to avoid delays in submissions, rejection of reconciliations, or the imposition of penalties.
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
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 on the SARS website include all the different way an employee can obtain or register for their own tax number, or obtain the number if already registered.
- How do I register for tax (as individual)