How to File a Tax Directive — Commission Earner (IRP3b eFiling Guide)

re you a commission earner paying too much tax every month?

A Tax Directive (IRP3b) tells your employer exactly what percentage of PAYE to deduct — based on your actual income and expenses. Without it, you're being taxed at the wrong rate.

This step-by-step guide walks you through the entire process on SARS eFiling — with real screenshots from a live filing completed in June 2026.

What's covered: ✅ The new 2026 requirement — activating your tax type first ✅ All 9 steps from login to approved directive ✅ How to enter your commission and allowable expenses ✅ Bonus: full list of expenses you can legally claim ✅ Bonus: 7 common mistakes that get directives declined

Who is this for? Real estate agents · insurance brokers · sales reps · payroll staff · tax practitioners

Prepared by Gideon Malekwa, AGA(SA) — SARS Registered Tax Practitioner Accounting and Tax Hub (Pty) Ltd · www.accandtaxhub.co.za