Patuza
Payroll Specialists

Insights

What is an IRP5?

An IRP5 is the annual record of what you earned, what was deducted and how much employees' tax your employer paid to SARS on your behalf.

How to read the certificate

  • Employee and employer details, including the period of employment covered
  • Income source codes, each representing a type of earning such as salary, bonus or travel allowance
  • Deduction source codes for retirement contributions and other allowable deductions
  • Employees' tax deducted, plus UIF and medical scheme detail

Why source codes matter

A travel allowance reported under a salary code changes the assessment even if the rand value is right. Coding is set up in payroll and reviewed annually — see IRP5 certificates.

If your IRP5 is wrong

Raise it with your employer rather than adjusting your return. The certificate is corrected by reissuing through a revised EMP501 reconciliation.

Frequently asked questions

When should I receive my IRP5?

After your employer's annual reconciliation is submitted and accepted, in time for the individual filing season. Many certificates also prepopulate on the SARS return.

What if I worked for two employers?

You receive a certificate from each. Both are included in your assessment, which is often why a tax shortfall arises for people with multiple employers in one year.

What is an IT3(a)?

It is the equivalent certificate issued where remuneration was paid but no employees' tax was deducted, with a reason code for the non-deduction.

Certificates that pass first time

Patuza validates employee data year-round so certificates submit cleanly.

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Related services

Related topics

  • IRP5 →

    Employee tax certificates: what they contain, how they are generated and why they get rejected.

  • IT3(a) →

    Certificates for remuneration paid where no employees' tax was deducted.

  • EMP501 →

    The bi-annual employer reconciliation of declarations, payments and tax certificates.

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