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    IT3(a)

    The SARS certificate issued in place of an IRP5 when an employee had no PAYE deducted.

    Full definition

    IT3(a) is the tax certificate SARS requires when an employee's earnings were below the tax threshold and no PAYE was withheld. It uses the same source codes as an IRP5 but reflects zero PAYE. It is still filed with SARS on EMP501 and given to the employee.

    See also

    IRP5
    The annual tax certificate SARS requires an employer to issue to every employee whose earnings were taxable.
    EMP501
    The bi-annual employer reconciliation submitted to SARS through e@syFile with IRP5/IT3(a) certificates.

    Automate IT3(a) in your payroll

    Payroll Africa handles IT3(a) calculations automatically for South African employers — SARS-aligned for 2026/27. From R90/month.

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