A TRIBUTE TO NIEL NEL ON HIS PASSING
It was with a heavy heart and a great sense of loss that I received the news of the passing of Niel Nel early this morning.
Niel started his working career in 1977 at the Port Elizabeth branch of SARS when it was still Inland Revenue, but was
soon head-hunted up to SARS Head Office in Pretoria until his retirement from SARS after 46 years on 31 January 2023.
During those many years of distinguished service, Niel earned a National Diploma in Tax and Financial Accounting and
played a key role in the implementation of the Employees’ Tax (PAYE) system, the codified electronic certificates, the
automation of the PAYE reconciliation system and the subsequent e@syFile and eFiling systems, the Skills Development
and the UIF Contribution processes, and the Employment Tax Incentive.
The PAGSA was founded in 1989, and in the years that followed, my PAGSA activities brought me into contact with Niel
(and incidentally also with Rhona and others at SARS). I remember many interesting discussions between us in those
early years trying to solve the mysteries of applying employment tax laws and their administrative requirements in
payroll systems.
These discussions helped me to understand the SARS perspective on various issues, and in return, I believe they also
helped SARS to understand the practical challenges encountered by payroll suppliers, employers, and employment tax
administrators.
In the late nineties, PAGSA and SARS worked together to design the framework of an electronic tax certificate
submission and reconciliation system during which Niel played an important role.
This collaboration resulted in the 4-digit coded structure that is still in use by SARS today, and that formed the
foundation for the later development of the SARS e@syFile and SARS eFiling systems, as well as a similar design for the
monthly UIF Declarations by payrolls.
Niel continued to provide such valuable assistance to the PAGSA over the years that it prompted my rather cheeky
request to SARS to appoint Niel into a position that I described as “Payroll Champion”. This eventually happened,
although his job title was not the one that I suggested!
Directly after his retirement in January 2023, I invited Niel to join the PAGSA, an offer which he accepted and was then
appointed as a Managing Member of the PAGSA, a position that he held until his untimely passing today.
During the two years that he was with the PAGSA, his contribution was of immense value and will be sorely missed.
Mark Kingon says it well:
Niel is remembered fondly by many at SARS. His role in laying the foundation stones of the current PAYE system is not
often recognised or are understated. Much of where we are with Auto Assessments has as its foundation the work done
by Niel. He had an amazing ability to unravel complex PAYE account issues that no one else could deal with. He knew the
Source Codes like no other. We are sad that he is gone so soon, but remember him with fond memories, a true gentleman.
Our condolences to Zenda and his sons as well as to the broader Payroll family in SA, especially to Rob and the PAGSA.
On a personal note, over the years and during the many discussions about PAYE, UIF, ETI, etc. …and the weather … while
Niel was always professional, we became good friends, and I will miss our conversations.
From the PAGSA, and from me, thank you Niel for your massive contribution to the payroll world. His passing is a big
loss to everyone who had the privilege of knowing him both professionally and personally.
Niel is survived by his wife and two sons, and our thoughts are with them.
Rest in peace.