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SARS announced a revised schedule for automatic AA88 third-party appointments on 27 October 2026. The schedule applies to appointments issued to employers to recover Personal Income Tax administrative penalties and assessed tax debt from money the employer holds for, or owes to, the taxpayer. The notice refers employers to SARS's updated AA88 e@syFile employer guide. The version linked from the notice is Revision 4, effective 28 April 2026, and it does not set out an issuing schedule.
What changed
SARS has changed the schedule on which it issues automatic AA88 appointments to employers.
SARS says the new schedule gives employers more time to load AA88 deductions before payroll closes.
SARS also expects fewer repeat appointments and cancellations.
SARS does not state the date from which the new schedule applies.
Who it affects
Employers and payroll administrators who receive AA88 appointments, and employees with unpaid PIT administrative penalties or assessed tax debt. SARS notes that administrative penalties keep accruing until outstanding returns are submitted.
What this means for accountants and finance professionals
SARS has not published the dates of the revised schedule. Its AA88 page still says new AA88s are issued by the seventh of each month.
SARS expects fewer repeat appointments and cancellations, which may mean fewer payslip reversals.
Employees with outstanding returns remain exposed to deductions until the returns are filed.
Clients who receive an AA88 must still pay the amounts to SARS as instructed.
What to do
Read the AA88 e@syFile employer guide for how to load and manage AA88 deductions.
Note when AA88s now arrive, and check that your payroll closing dates leave time to load them.
Advise employees with outstanding returns to file them, which stops penalties from accruing.
Sources: SARS notice, 27 October 2026, AA88 employer guide, AA88 guidelines page
