Statutory topics
IRP5 employee tax certificates
An IRP5 is the certificate that reports an employee's remuneration, deductions and employees' tax for a tax year. It is generated from payroll, submitted to SARS with the EMP501 and used by the employee to file their income tax return.
What an IRP5 contains
- Employee identity, tax reference number and employment period
- Income source codes for each type of remuneration earned
- Deduction source codes for retirement funding and other allowable deductions
- Employees' tax deducted, plus UIF and SDL information
- Medical scheme contribution and tax credit detail where applicable
Source codes matter
Every earning and deduction is reported under a prescribed source code. Using the wrong code — for example, reporting a travel allowance as normal salary — changes the employee's assessment even when the rand value is right. Correct code mapping is a payroll configuration exercise, done once and reviewed annually.
IRP5 versus IT3(a)
Where remuneration was paid but no employees' tax was deducted, an IT3(a) is issued instead of an IRP5. Both are submitted through the same reconciliation process.
Why certificates are rejected
- Invalid or missing identity or income tax reference numbers
- Incomplete address details
- Certificate totals that do not reconcile to declarations and payments
- Overlapping employment periods for the same employee at the same employer
- Negative values or codes not valid for the tax year
Correcting an IRP5
Certificates are corrected by cancelling and reissuing through a revised EMP501. Employees should be told when a corrected certificate is issued, because it may change an assessment they have already filed.
Frequently asked questions
What is an IRP5?
It is the employee tax certificate reflecting remuneration, allowable deductions and employees' tax withheld for a tax year, submitted to SARS by the employer and used by the employee to file their return.
When must IRP5 certificates be issued?
After the annual reconciliation has been submitted and accepted, in time for the individual filing season. Employees who leave during the year receive their certificate with the annual run rather than on termination.
What is the difference between an IRP5 and an IT3(a)?
An IRP5 is issued where employees' tax was deducted. An IT3(a) is issued where remuneration was paid but no tax was withheld, for example because the amount fell below the tax threshold.
Can an IRP5 be corrected after it has been issued?
Yes. The certificate is cancelled and reissued through a revised EMP501 reconciliation, and the employee should be informed because it may affect an assessment already submitted.
Patuza validates employee data all year so IRP5 certificates submit cleanly at reconciliation time.
Book a consultationRelated services
- EMP201 & EMP501 reconciliation →
Monthly EMP201 declarations reconciled to bi-annual EMP501 submissions and IRP5 certificates.
- Payroll compliance →
PAYE, UIF, SDL, EMP201, EMP501 and IRP5 compliance managed end to end for SARS.
- Employee administration →
Employee records, onboarding, changes, banking details and statutory data kept accurate and secure.
Related topics
Related insights
- What is an IRP5 →
How to read an IRP5, what the source codes mean and what to do if it is wrong.
- EMP201 vs EMP501 →
The difference between the monthly declaration and the bi-annual reconciliation.
Last reviewed 2026-03-01. Rates, thresholds and limits are set by legislation and change — most commonly in the annual Budget. This page explains how the obligation works; always confirm current values against the official SARS or Department of Employment and Labour publication for the applicable tax year.