17/03/2026
AA88 Notices – What Employers Need to Know
Recent weeks have seen a noticeable increase in AA88 notices being issued by the South African Revenue Service (SARS). These notices require employers to deduct outstanding tax amounts directly from an employee’s salary.
The employer details reflected on an AA88 are typically sourced from SARS records, often based on the most recent IRP5 submission. It is important to note that this process operates independently of payroll systems.
From a legal perspective, the employer—not the payroll provider—is appointed by SARS to action these deductions. Payroll providers therefore play a supporting administrative role, assisting with implementation where required.
Interaction with the AA88 system is limited. Updates can be made where an employee is no longer employed, or affordability arrangements can be requested if deductions are not feasible. However, control over the accuracy or removal of notices remains with SARS.
A new contact point has recently been introduced for AA88-related queries: [email protected]
, which employers may use for direct engagement.
In practice, even after updates are submitted, notices may remain active on the system for some time. This can result in repeated visibility of the same cases until SARS processes the changes.
While the process can be administrative in nature, understanding the roles and limitations within the AA88 framework can assist employers in managing these notices more effectively.
