Tax and SARS knowledge base
How do I find an employee's tax number if the employee has lost it?
How do I find an employee's tax number if the employee has lost it?
Last reviewed:
Direct answer
Do not guess, reuse or search informally for an employee's tax number. Ask the employee to recover their own number through a current SARS self-service or support channel, then provide the confirmation through the employer's secure payroll process. Match the result to verified identity details and record the change with an audit trail before using it in payroll.
SARS's Online Query System includes income-tax registration queries and uses cases for supported queries. Its Client Information System consolidates records based on registered details. Those sources support a careful recovery and verification approach, but available query options and evidence requirements can change. Use the channel presented by SARS at the time.
What this means in practice
An employee tax number is personal information and it can affect payroll reporting, employee certificates and annual reconciliation. A simple name match is unsafe because names may be shared, records may be incomplete and identity details can change. The employee should lead recovery of their own tax information, with the employer checking only what is necessary for payroll.
Make the process clear to the employee. Explain what information they need to provide, why it is needed, how it will be stored and who can access it. Keep identity documents and SARS confirmation in the controlled employee file rather than forwarding them in unprotected email or messaging groups. Do not ask staff to disclose more information than the payroll process needs.
If the employee reports that SARS has no record, the name differs from payroll or a number appears to belong to someone else, do not use it. Record the issue and follow the current SARS channel or obtain appropriate assistance. A wrong number can create rework at reconciliation and can affect the employee's tax records.
Step-by-step
- Ask the employee to confirm their name and identity details through the employer's approved process.
- Ask whether they have prior SARS correspondence, an existing eFiling profile or another current SARS channel through which they can recover their number.
- Have the employee obtain the number or written confirmation from SARS themselves, where possible. Do not send credentials or use another employee's details.
- Receive the confirmed information securely and compare it with the verified employee identity information.
- Update the payroll master record with a dated note of the source and person who verified it. Retain the minimum evidence necessary.
- Review whether a prior payslip, certificate or annual submission contains the wrong number. Do not assume a payroll edit automatically corrects an earlier SARS submission.
- If a submitted certificate or reconciliation may be affected, follow the current SARS employer guidance for that separate correction process.
Documents and records to keep
- Verified employee identity information.
- Employee-provided SARS confirmation or case reference.
- Payroll change log showing date, reviewer and prior value where appropriate.
- Records of any certificate or reconciliation affected.
Secure handling is as important as accuracy. Store the number in the authorised payroll system, limit access and avoid including it unnecessarily in working spreadsheets or email chains.
Important limits and exceptions
This is not authority for an employer to obtain, disclose or share an employee's SARS information without an appropriate basis. The employee may need to use a particular SARS channel depending on their facts, access and registration status. SARS's Online Query System guide describes multiple query types and associated cases, not a guaranteed tax-number retrieval route for every person.
Do not mistake recovery of a tax number for completion of payroll compliance. The employer still needs correct identity, payroll and submission data. A mismatch may require a separate correction before the next certificate or reconciliation.
When to get tailored advice
Seek assistance if the number conflicts with identity information, fraud or identity misuse is suspected, a certificate has already been rejected, or the employer is preparing an annual reconciliation. Promptly escalate a privacy or access incident through the employer's appropriate process.
TaxProof can help organise the verification trail. It cannot authenticate an employee for SARS or access private records for them.