South Africa – SARS PAYE BRS 2025/20256

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:

  1. Tax file structure and related requirements

  2. IRP5 codes (including rules and conditions)

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