With stricter filing requirements kicking in next year, SARS is urging employers and taxpayers to prepare early for the 2026 tax season changes. Picture Credits: Financial Emigration
By Thulane Madalane
South Africa – The South African Revenue Service (SARS) has urged employers to start preparing for the 2026 Employer Filing Season, highlighting crucial changes set to take effect early next year.
From February 2026, employers will no longer be able to submit Pay As You Earn (PAYE) reconciliations without a valid Income Tax Reference Number (ITR) for all employees. This requirement applies to individuals mandated to register under Section 67 of the Income Tax Act. Previously, missing numbers triggered warnings and allowed time for corrections, but SARS has confirmed that this grace period ends in 2026. Reconciliations submitted without valid tax numbers will be rejected, and non-compliance will attract administrative penalties.
Preparing for the Change: To avoid last-minute complications, SARS advises employers to:
- Register or verify employees’ tax numbers using the ITREG/BundleReg process on eFiling.
- Use the Tax Reference Number (TRN) Enquiry Service on eFiling.
- Visit a SARS Service Centre by appointment for registration or verification.
- Direct employees to register or retrieve their tax numbers through the “Individuals” section on the SARS website.
Employers should also consult the BRS – PAYE Employer Reconciliation for 2025/2026 for the latest filing rules.
Key Deadlines for Provisional and Trust Tax Returns: While the 2025 individual filing season closed on 20 October 2025, provisional taxpayers and trusts still have deadlines to meet:
- 2025 provisional and non-provisional trust returns: 19 January 2026
- 2026 first provisional payment: 31 August 2025
- 2026 second provisional payment: 28 February 2026
- 2026 voluntary third payment: 30 September 2026
Large Business Forum Launch: SARS has also launched the Large Business Forum to engage with key taxpayers across sectors. In the 2024-2025 financial year, large and international businesses contributed R600 billion in taxes. Through the forum, SARS aims to simplify compliance, address sector-specific risks, and strengthen relationships with major corporations and their advisers.
The forum will establish terms of reference and determine meeting frequency and operations. SARS commissioner Edward Kieswetter emphasised that true tax compliance is built on mutual trust, professionalism, ethical engagement, and partnership, rather than enforcement alone.
Looking Ahead: In 2024/25, SARS collected close to R120 billion through risk management and large business compliance measures. The revenue service intends to expand these efforts in 2026 and beyond, while simplifying complex corporate tax matters and fostering stronger cooperation with businesses.
Employers and taxpayers are encouraged to plan ahead to ensure compliance and avoid penalties in the 2026 filing season.
