From February 2020, SARS have indicated an intention to validate the amounts shown on tax certificates to the PAYE, UIF and SDL actually deducted on those certificates.

What they mean by this is they will take the taxable earnings amounts, run them through their calculators and work out (within a margin) whether the correct amounts of tax were deducted. Where an employee has worked for a full year this is unlikely to be an issue, but this may lead to a larger number of audits where the forecast annualised calculation used by payroll systems results in materially different figures for the full year.