JUNE 2026 – SOUTH AFRICA
SARS PAYE BRS VERSION 25.3.0
It is important that employers note the following:
New SARS PAYE BRS published for the 2026/2027 year of assessment
SARS (South African Revenue Service) regularly updates the requirements for the generation of the PAYE (Pay As You Earn) import tax file used for interim and annual submissions. Version 25.3.0 of the SARS PAYE BRS (Business Requirement Specification) was published on 10 June 2026.
The PAYE Employer Reconciliation BRS for 2026/2027 has been updated with the following changes:
- Validation changes to source codes 3040, 3067, 3698 and 4150.
- Description change to code 4150.
The requirements outlined in this version of the BRS are effective from 1 March 2026 for payroll suppliers and will be implemented on SARS systems in September 2026. Employers should check their payroll information to make sure all employee details are correct and up to date before the upcoming submission season.
Overview of changes:
- Validation changes:
- Tax certificate information – employee information:
- 3040 (first two names of the employee)
- 3067 (expired asylum seeker permit number)
- Employee remuneration information:
- 3698 (the sum of all non-retirement funding income)
- 4150 (reason code for non-deduction of tax)
- Tax certificate information – employee information:
- Description change:
- Employee remuneration information:
- 4150 (reason code for non-deduction of tax)
- Employee remuneration information:
To view the details in the new SARS PAYE BRS, follow the link.
