SEPTEMBER 2019 – SOUTH AFRICA
NEW VERSION OF PAYE BRS PUBLISHED

It is important that employers note the following:

SARS PAYE BRS for Employer Reconciliation (2019 release) version 18.0.5 published 

The latest SARS PAYE Employer Reconciliation Business Requirement Specification (BRS) was published on Wednesday, 4 September. The requirements in this version of the BRS will become effective from September 2019 until it is replaced by an updated version.

Minor changes regarding discrepancies identified (indicated in red in the BRS) during the BETA testing cycle of the PAYE filing season 2019/2020 were made.

A summary of the sections where changes were made is as follows:

Employer information section:

  • Code 2037 – Diplomatic Indemnity Indicator:
    The wording “years of assessment” has been replaced with transaction year in the sentence “From 2020 transaction year, this field is mandatory”.

Employee remuneration information:

Changes in validation rules.

  • Code 4150 – Reason code for IT3(a) – Reason for non-deduction of tax:
    Value 3 or 03 is only valid if code 3616/3666 or 3620/3670 (code 3690 in previous BRS) has been completed
  • Validation rule “Value 7 or 07 is only valid from 2005 year of assessment and if code 3619/3669 has been completed”, has been replaced with:
    • Value 7 or 07 is [only] valid from 2005 to 2016 years of assessment.
    • Value 7 or 07 is valid from 2017 year of assessment if code 3619/3669 has been completed.

To view the new BRS, follow the link

Contact our legislation team at info@crs.co.za if you require any additional information.
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