6 October 2023 – A part of the Modernisation journey that SARS has embarked on, is to replace the current employees’ tax, provisional tax and assessment filing seasons for employers and non-business individuals with a modern, fully automated tax assessment, withholding and paying to SARS of tax due system.
The first step in achieving this objective requires Employers to submit payroll data monthly from 1 March 2025. The PAYE Monthly Submission External BRS defines the requirements Employers must adhere to for the monthly submissions.
Source: SARS Tariffs
PAYE Monthly submission external BRS was published