South Africa - SARS PAYE BRS 2024/2025

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• South Africa – SARS PAYE BRS 2025/20256

  The SARS PAYE Business Requirements Specification (BRS) for the 2025/2026 tax year outlines the following requirements and rules for Employer PAYE (EMP501) Reconciliations: Tax file structure and related requirements IRP5 codes (including rules and ...

• South Africa - SARS PAYE BRS 2023/2024

  The SARS PAYE Business Requirements Specification (BRS) 2023/2024 specifies the requirements and rules for Employer PAYE (EMP501) Reconciliations for the 2023/2024 tax year, namely: 1. Tax file structure and requirements, and 2. IRP5 codes (rules and ...

• South Africa | SARS PAYE BRS Changes for the 2025/2026 Tax Year

  SARS has published version 24.0.0 of the PAYE Business Requirements Specification (BRS) for the 2025/2026 tax year. This specification applies to all employers when submitting tax certificates and reconciliations. Below is a summary of the key ...

• South Africa | Run Error: Travel Tax Cannot Be 100% For This Tax Year

  From the 2024/2025 year of assessment moving forward, employees are not to be linked to the "Tax travel at 100 percent" option on the Travel Business Usage component. A run error will appear if selected. According to the definition of remuneration as ...

• South Africa Payroll Tax Guide 2025-2026

  The South Africa Payroll Tax Guide is an easy-to-understand summary of statutory contributions associated with payroll for the 2025-2026 tax year.