SARS PAYE Business Requirement Specification (BRS) – PAYE Employer Reconciliation_V23-0-0

This document specifies the requirements for the generation of an import tax file for the yearly as well as the interim submission. The requirements as defined in this version of the BRS will become effective from 1 March 2024 for Payroll Suppliers until replaced by an updated version. The changes will be implemented on the SARS systems in September 2024

FILE LAYOUT
This section lists all the fields that are required for the file in a table format. The definition of each column heading is as follows:
• Name: the name of the relevant field associated with the code.
• Code: the source code that must be used to indicate the relevant information.
• Length: indicates the type and maximum number of characters or digits that may be entered for the field.
• N – numeric field.
• A – alpha field.
• AN – alphanumeric field.
• FT – free text field.
• Description: a brief description of the field and the information required for that field
• Validation rules: the validation rules that must be complied with to ensure that the
information declared is acceptable to SARS. An indication whether the field is required is also specified in the validation rules and can be one of the following:
• Mandatory: Implies the field must always be completed
• Conditional: Implies the field must always be completed under the defined conditions, else the value must not be reported
• Optional: Implies the field may be completed
Note: When an optional field is completed, full validation will be done on this field and any other fields linked to this code will become mandatory