Do I need to enter income tax numbers for all my employees?

Yes, you need to enter income tax numbers for all your employees – specifically before you submit your employer reconciliations during Bi-Annual Filing – regardless of tax certificate type.

From the 2026 Employer Filing Season, income tax numbers are mandatory, and employers risk administrative penalties if they fail to comply.

IT3(a) Exception

For an employee with an IT3(a), an income tax number is optional if they have an IT3(a) because:

• They earn less than the tax threshold; or
• Their earnings are non-taxable (e.g. due to rulings on arbitration awards).

Checking whether an Income Tax Number has been entered on all employees' Basic Info screen is part of the Filing Information Checklist in the Guide to Bi-Annual Employer Reconciliation.