A PAYE reference number is the identifier SARS gives an employer when it registers for PAYE. It is the number that appears on all the employer's payroll declarations and payments, distinct from any individual employee's tax number.
What it means
When a business registers as an employer, SARS issues a PAYE reference number, usually beginning with a 7. Every EMP201, every EMP501 and every payment carries it so SARS can attribute the filing and money to the correct employer account. An employer with separate branches may hold more than one.
Where it fits in
The PAYE reference number anchors the employer side of the statutory cycle, just as the income tax number anchors the employee side. It is the key under which monthly declarations and payments accumulate and against which the year-end reconciliation is matched.
Key rules
- Issued to the employer on PAYE registration, typically starting with 7.
- Appears on every EMP201, EMP501 and PAYE payment.
- Distinct from an employee's income tax number.
- A business may hold several where it registers separate branches.
