PAYE BRS for 2022/23 Issued
Version 21.0.0 of the SARS PAYE Business Requirements Specification that provides the rules governing tax certificate layout and data has been issued and can be downloaded from the SARS web site using the following link:
This latest specification must be used for the 2022/23 tax year as it includes the changes needed to provide for the tax amendments that are effective for the 2023 tax year. Payrolls must accumulate the data for the new fields specified from 1 March 2022.
The changes made in version 21.0.0 are highlighted in green.
Take note of the changes made to:
1.Reporting of directives
2.New code 3835 (long service awards) and related codes.
We are still in discussion with SARS regarding aspects of the amendments to the long service awards and will publish the details in a Newsflash as soon as they are finalised.


Rob Cooper
Chairman Payroll Authors Group of South Africa
All information provided by the PAGSA is subject to our DISCLAIMER.

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