Simplifying SARS Compliance: Key Employer and Trust Tax Updates You Need to Know for September 2025

As tax season advances in South Africa, staying up-to-date with the latest SARS regulations and deadlines is crucial for businesses and taxpayers alike. The South African Revenue Service (SARS) has introduced important updates this September 2025 that affect employer reconciliations, tax return tracking, and trust income tax compliance.

One of the most significant changes is the opening of the Employer Interim Reconciliation period, running from 22 September to 31 October 2025. During this time, employers must submit their reconciliations of PAYE, UIF, and SDL declarations for the first half of the year via SARS eFiling or e@syFile™. Employers should ensure they update payroll systems according to the latest Business Requirements Specification (BRS v24.0.2), verify all employee income tax numbers, and accurately submit their EMP501 declarations before the deadline to avoid penalties. New enforcement of valid income tax numbers for all employees will begin from the February 2026 filing season.

In addition, SARS has launched the innovative Tax Return Status Dashboard, designed to provide taxpayers and representatives with real-time updates on the status of Personal Income Tax returns. This tool eliminates the need for lengthy calls or branch visits by visually displaying the stages of return processing, verification, refunds, or required documents.

Trust income tax has also seen updates this season. Trusts are required to file their Income Tax Returns (ITR12T) starting from 20 September 2025, with a deadline of 19 January 2026. SARS has implemented legislative and procedural changes to improve compliance and streamline filing, which trustees and tax practitioners should be aware of.

By proactively adapting to these SARS updates, South African businesses and taxpayers can ensure full compliance, avoid administrative penalties, and effectively manage their tax obligations this season.