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SARS publishes a guide to help employers with allowances for employees’ tax.
SARS provides the yearly tax deduction tables as an annexure for the 2026 employees’ tax (PAYE) deduction tables.
SARS has published the PAYE Employer Reconciliation BRS v24 0 0 for the 2026 tax year and announced the specific updates (new source codes, amended descriptions, and amended validations) that apply from 1 March 2025.
Employers can register employees’ Income Tax Reference Numbers using eFiling in batches of up to 200 employees per batch.
Employees can register via USSD by dialing 134 7277#.
Employees can register themselves online using SARS eFiling.
Employees can register via WhatsApp by saving 0800 11 7277 and sending “Hi”.
Employees can use SOQS (SARS Online Query System) to register.
Employers can check or request employees’ Income Tax Numbers using TRN Enquiry Services via eFiling.
Employers can do manual registration at a SARS branch, but an appointment is required.
Employers can register employees’ Income Tax Reference Numbers using e@syFile™ Employer, either through individual registration (ITREG) or bulk registration (BundleReg).
Access the November 2025 Tax Practitioner Connect newsletter, which provides updates and reminders including trust tax-return and provisional tax deadlines, biometric-enabled eFiling security contact updates, e@syFile™ Employer release notes, VAT rules for foreign suppliers, changes to admin penalties for third-party appointments, updated section 18A receipt requirements, a video on managing outstanding tax debt, and links to SARS annual and strategic reports.
