From 2026, employers must have a valid tax number on file for every employee — and that now extends to learners on stipends. Here's how to register with SARS, step by step.
If you're starting a learnership or a paid placement soon, your employer or programme provider may ask you for a SARS Income Tax Reference Number (ITRN) before you begin. This isn't unusual — from 2026, SARS requires employers to have valid ITRNs on file for all workers who need to be registered for tax, and that requirement is flowing through to programme administrators as well. If you don't have a tax number yet, getting one is straightforward — and doing it before your first stipend arrives saves delays. This guide covers: - Whether you need a tax number - How to register online yourself - How to register through the SARS app or a branch - What documents you'll need ## Do You Need a Tax Number? In short: if you'll be receiving a stipend or wage, yes. Even if your stipend falls below the income tax threshold and no PAYE will actually be deducted, your employer or programme administrator may still need your ITRN on file for their compliance records. Asking your placement coordinator whether they need your tax number is a quick way to confirm — but having one registered costs you nothing and avoids any delay. > Getting your tax number registered takes less time than most admin tasks. Do it before your programme starts, not after you've been asked three times. ## Option 1: Register Online via SARS eFiling 1. Go to sars.gov.za and navigate to eFiling 2. Select "Register" and create an individual profile with your ID number and personal details 3. During registration you will be prompted to apply for a tax number if one doesn't already exist for your ID — follow the prompts 4. Once approved, your Income Tax Reference Number will be visible in your eFiling profile Keep a screenshot or note of your ITRN — you'll need it for your employer or programme provider. ## Option 2: Register via the SARS MobiApp Download the **SARS MobiApp** from the App Store or Google Play. The app allows you to register as a taxpayer and apply for a tax number from your phone, using your South African ID number. The process mirrors the eFiling registration — you'll need your personal details and contact information. ## Option 3: Register at a SARS Branch If you don't have reliable internet access, you can register at any SARS branch by appointment. Appointments can be booked via the SARS website or by calling the SARS contact centre. **What to bring:** - South African green ID book or smart ID card (or passport for non-citizens with a valid permit) - Proof of address (a utility bill, bank statement, or signed letter from a parent or household head is usually accepted) - Your bank account details (for future refunds or correspondence) ## Will You Actually Pay Tax on Your Stipend? Having a tax number doesn't mean tax will be taken off your stipend. Income tax only kicks in above the annual tax threshold, and most learnership stipends fall well below it. For many learners, the tax number is purely an admin requirement — it sits on file, nothing is deducted, and nothing changes about the amount you receive. If your stipend or future salary does grow past the threshold one day, the same number is what SARS uses to track your contributions, so getting it now sets you up for that too. There's also a useful bonus: registered learnership agreements come with tax benefits for the employer, which is part of why programmes are strict about the paperwork. Your tax number being ready helps the whole programme run smoothly — including the parts that fund it. ## If You Get Stuck A few common bumps, and what to do about them: - **SARS says a number already exists for your ID.** This happens more often than you'd think — a previous employer may have registered you. Don't register again; retrieve the existing number through eFiling, the MobiApp's "What's My Tax Number" service, or the SARS contact centre. - **Your details don't match.** If your surname or address has changed since your ID was issued, bring supporting documents when you update your details — mismatched records are the most frequent cause of delays. - **No proof of address in your name.** A signed letter from the household head confirming you live at the address, together with their proof of address, is generally accepted. Your programme coordinator can help you prepare this. ## What Happens If Your Employer Tries to Register You If your employer or programme administrator applies for your tax number on your behalf using your ID number, SARS will link the request to your ID and issue the number. However, registering yourself ensures you have access to your own eFiling profile — which matters later when you want to file a tax return, apply for a tax clearance, or check your tax records. ## After You're Registered Once you have your ITRN, give it to your employer or programme coordinator and keep a copy yourself. It stays with you for life — it doesn't expire and isn't tied to a specific employer. Every employer you work for in the future will need the same number. Mogapi Education assists l...