So here's SARS' latest bright idea. Next year, IRP5's will be a 2-page
document, the first page being a schedule of contact and personal details of
the recipient. Included in these details will be a tax reference number
(yes, every person in receipt of an IRP5 will have to be registered with
SARS) and bank details (yes, every employer will have to ascertain and
report their employee's bank details).

Regarding the tax reference, there will be provision to have the IRP5
initiate a registration of the individual where they do not already have a
tax reference. But where the employee has one, it will now be compulsory to
include it.

Regarding the bank details, presumably there will be a box to tick where the
employee has no bank details (similar to the format of the IT12 income tax
returns).

Of course, these things could change (I think the proposals are out for
comment at the moment and if enough noise is made, maybe SARS will change
its mind). However, to be safe, its probably best to be thinking about these
things. You should probably start thinking about gathering the necessary
information for inclusion on the forms. I guess it's not urgent yet (IRP5
season is usually around April/May of each year) but the way time flies
these days, it soon will be.