Employee tax numbers now mandatory

Important SARS Update: Employee Tax Numbers Now Mandatory

SARS has issued an important notice regarding the upcoming 2026/02 Employer Filing Season.

From this filing period onward, employee Income Tax Numbers will be strictly enforced — employers will not be able to submit their EMP501 reconciliations without including an Income Tax Number for every employee.

SARS has confirmed that failure to comply may result in administrative penalties.

In previous years, e@syFile allowed submissions with warnings only, but that relaxation has now ended. Employers are urged to ensure all employees have valid Income Tax Numbers well before submission deadlines to avoid disruptions or penalties.


For the month of November 2025, MRBM is offering to apply for employee Tax Numbers at a reduced cost.

If you’d like us to handle this process for your business, please contact your MRBM payroll consultant or call 031 818 9030 and ask for the payroll department. We recommend getting in touch as soon as possible so we can ensure all employees are registered timeously.

Get in touch: info@mrbm.co.za  /  031 818 9030.