Tax and SARS knowledge base
How an employer tells SARS about changed details or stopping payroll
How does an employer notify SARS when it changes address, banking details, or stops trading?
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Direct answer
SARS's current employer guide says an employer must inform SARS in writing within 21 business days of a change to registered particulars. The listed particulars include postal address, physical address, representative taxpayer, banking particulars used for SARS transactions and the electronic address used to communicate with SARS. A person registered as an employer must also notify the Commissioner in writing within 14 days after ceasing to be an employer.
Those are different duties. Updating a registered address or bank account does not close a PAYE registration. Ceasing to trade may lead to ceasing to be an employer, but that must be confirmed from the payroll facts. It also does not automatically deregister the entity for VAT, income tax, UIF, CIPC or every other registration.
What this means in practice
Treat a registered-detail change as a time-sensitive payroll compliance item. A change in office address, bank account, contact email or representative may affect how SARS communicates, verifies banking information or allocates responsibilities. Keep a dated record of the change and of the written notification sent to SARS.
If a business closes or stops employing staff, there is an additional employer duty. The 14-day period is triggered after it has ceased to be an employer. Before taking that step, check that the final payroll has been processed and that outstanding EMP201 payments, EMP501 reconciliation and employee tax certificates are addressed. A business can stop paying workers while still having earlier payroll reporting obligations to finish.
Do not use an informal email to a payroll provider as evidence that SARS has been notified. The business should retain proof of the SARS submission or correspondence and monitor its profile after the request.
Step-by-step
- Identify the exact change. Record what changed, when it became effective and which registered tax profile is affected. For a bank change, retain the bank confirmation. For an address, retain the lease, utility evidence or other proof that supports the new address.
- Confirm the correct representative. A representative-taxpayer change is distinct from a staff member simply becoming the payroll contact. Make sure the business has the authority and internal approvals needed for the nominated representative before updating SARS records.
- Notify SARS in writing within 21 business days. Include the relevant taxpayer details, the changed particulars, effective date and supporting documents requested through the current SARS channel. Save confirmation of delivery and any SARS case or reference number.
- Check the resulting profile. Review the relevant SARS registration after processing to make sure the correct contact, address and banking detail appears. Never assume a request is completed because it was submitted.
- If employment has ended, establish the cessation date. Confirm that no person remains employed for the registered employer and document the last payroll date. Then notify the Commissioner in writing within 14 days after ceasing to be an employer.
- Complete the final payroll cycle. Submit and pay outstanding EMP201 obligations, prepare the reconciliation and issue the required employee tax certificates. Check separately whether VAT, income-tax, UIF, company and other registrations also need action.
Documents and records to keep
Keep board or owner approval where appropriate, address proof, bank confirmation, representative appointment evidence and the written notification sent to SARS. Retain acknowledgements, case numbers, screenshots or correspondence showing the outcome. For cessation, keep final payroll reports, the last EMP201, EMP501 reconciliation, employee certificates and proof of the last employment date.
SARS's employer guide says records generally need to be kept for five years. A well-organised file helps if SARS asks why payments or returns continued after a stated cessation date.
Important limits and exceptions
The 21-business-day duty is for the registered particulars listed in SARS's employer guide. The 14-day duty is specifically after ceasing to be an employer. Do not replace either deadline with an unverified internal policy or a general company-administration date.
Stopping trade does not automatically tell SARS that the business has ceased to be an employer, and it does not close every tax product. Conversely, an employer can cease employing staff while the company continues trading. The necessary actions depend on which legal entity, registrations and activities remain.
When to get tailored advice
Seek tailored help for a closure, liquidation, sale of business, employer merger, group-company transfer or dispute about the representative taxpayer. Get a review where there are unpaid payroll taxes, an outstanding reconciliation or a change to banking details requested by an unfamiliar channel.
TaxProof can help organise the change evidence, final payroll records and SARS correspondence. We cannot determine all deregistration consequences for a business or make changes to a SARS profile without the required authority.