PAYE BRS for Employer Reconciliation version 17.0.2 was published
SARS has made a change to the PAYE BRS for Employer Reconciliation (August 2018 release). The
new version was published on 10 July 2018.
The changes in the official document, noted under July 2018 of the section Revision History, amends
the validation for Monthly Calculated ETI to make provision for the designated Special Economic
Zones (SEZ). A list of the Special Economic Zones for ETI Purposes has been added as Appendix E in
The SEZ’s under discussion are:
- COE COEGA SEZ
- DTP DUBE TRADE PORT SEZ
- EAL EAST LONDON SEZ
- MAP MALUTI-A-PHOFUNG SEZ
- SLB SALDANHA BAY SEZ
- RIB RICHARDS BAY SEZ
For employees who are employed by an employer in a fixed place of business within the special
economic zones listed, and where the person renders services to that employer mainly within that
SEZ, the age limit to determine if the employee qualifies for ETI, does not apply, which means
employees of any age can qualify to generate the tax incentive for an employer.
To access the new BRS, follow the link below:
Contact our legislation team at firstname.lastname@example.org if you require any additional information.
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