Reporting
IRP5
The annual tax certificate SARS requires an employer to issue to every employee whose earnings were taxable.
Full definition
An IRP5 is the SARS tax certificate summarising an employee's remuneration, deductions and PAYE for the tax year. Employers generate IRP5s from payroll software, submit them to SARS on EMP501, and provide a copy to each employee for their personal ITR12 return. Employees whose earnings fell below the tax threshold receive an IT3(a) instead.
See also
IT3(a)
The SARS certificate issued in place of an IRP5 when an employee had no PAYE deducted.
EMP501
The bi-annual employer reconciliation submitted to SARS through e@syFile with IRP5/IT3(a) certificates.
SARS e@syFile Employer
SARS's free desktop application employers use to submit EMP501 reconciliations and IRP5 tax certificates.
SARS source codes
The 4-digit codes SARS uses on IRP5 certificates to classify each earning, deduction and contribution.
Automate IRP5 in your payroll
Payroll Africa handles IRP5 calculations automatically for South African employers — SARS-aligned for 2026/27. From R90/month.
Browse the full South African payroll glossary — 55 terms explained.