Question 1

What is the difference between an IRP5 and an IT3(a)?

Accepted Answer

An IRP5 is issued when the employee's earnings exceeded the tax threshold and PAYE was withheld. An IT3(a) is issued when earnings were below the threshold and no PAYE was withheld. Both use the same source codes and both are submitted on EMP501.

Question 2

Which source code do I use for a bonus?

Accepted Answer

Annual bonus goes to source code 3605. Basic salary is 3601. Overtime is 3607. Commission is 3606. Travel allowance is 3701 (80% taxable) or 3702 (100% taxable) and 3703 for a tax-free reimbursive rate below R4.84/km.

Question 3

Can I edit an IRP5 after submission?

Accepted Answer

Yes — you submit a corrected EMP501 with the amended IRP5, which supersedes the original at SARS. Payroll Africa keeps history and generates a fresh certificate any time you update prior data.

Question 4

How do I get an IRP5 into e@syFile?

Accepted Answer

Export the EMP501 CSV from Payroll Africa's Filings screen and import it into e@syFile Employer under Utilities → Import Payroll File. Payroll Africa produces the exact SARS-specified format.

Question 5

What if my EMP201 total doesn't match my IRP5 total?

Accepted Answer

SARS treats any variance as an underpayment or overpayment. Payroll Africa's built-in reconciliation flags variances before submission so you can fix the underlying period before generating the EMP501.

IRP5, EMP501 & tax certificates FAQs

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