Over the past few years, SARS has been tightening its compliance systems, and now a major shift is here. From February 2026, SARS will reject any PAYE (EMP501) reconciliation that includes an employee who is required to be tax‑registered but does not have a valid Income Tax Reference Number (ITRN). The long‑standing warning “grace period” officially ends with the 2026 Employer Filing Season, and any non‑compliance may lead to administrative penalties.