News FlashesMarch 3, 2023

CRS News Flash 02 March 2023 – SOUTH AFRICA – New SARS PAYE BRS published

It is important that employers note the following:

New SARS PAYE BRS published for 2023/2024

SARS regularly makes changes to the requirements for the generation of an import tax file for the yearly and interim submission.

The requirements, as defined in this version of the BRS (Business Requirement Specification), will become effective from 1 March 2023 for payroll suppliers and will be implemented on SARS systems in September 2023.

The changes include amendments to source codes such as:
Employer Information

·        2025 (employer contact person: first name)

·        2036 (employer contact person: surname)

Tax Certificate Employee Information

·        3040 (first two names of employee)

Directive Information

·        3231 (directive issued date)

·        3232 (directive income source code)

·        3233 (directive income amount)

·        3234 (directive type indicator)

Employee Remuneration Information

·        4150 (reason code for IT3(a))

To view the details in the BRS, follow the link.



Contact our legislation team on if you require any additional information.
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