South Africa | How to create an ITREG File (Individual Income Tax Registration)

South Africa | How to create an ITREG File (Individual Income Tax Registration)

Part of SARS’s submission validation requirements is for a tax reference number to be present for certain individuals.

The SARS validation rules are as follows:
According to the 2025/2026 PAYE Business Requirement Specification (BRS), the following conditions apply (Income tax reference number: code 3100)
      IRP5 certificates
  1.             If PAYE (code 4102) > 0, an income tax reference number must be provided.
  2.             If PAYE (code 4102) = 0 but tax on severance/retirement lump sum (code 4115) > 0, then the tax number is optional.
      IT3(a) certificates

Where PAYE (code 4102 and code 4115) are both zero, the tax number becomes compulsory unless the Reason code is either:
  1.             02 (Earnings below the tax threshold), or
  2.             04 (Non-taxable earnings, including nil directives).
Deel Local Payroll offers bulk registration files to assist users with the registration process.
To generate the Bulk ITREG file, navigate to Reports > Tax Certificate Run.

From the available dropdown options, select retrieve ITREG file.

      
The screen options will update, and the option to retrieve the file can be selected.

      

The generated file can be imported into SARS e@asyfile within the Employee Admin Section.

SARS will review and notify the user of acceptance, complete the registration via e@syFile, and return the updated ITREG file. This file can then be imported into Deel Local Payroll on the same screen where the original file was generated, by selecting the "Upload ITREG file" option.

      
Further assistance on the e@syfile process can be reviewed here.



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