IRP5 certificates explained
An IRP5 is the employee tax certificate a South African employer issues for each tax year. It shows everything paid to the employee, the PAYE, UIF and SDL deducted, and retirement and medical contributions, each under a SARS source code. SARS uses it to pre-fill the employee's personal tax return.
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Written and maintained by the Payroll Africa team that builds and updates the platform's payroll tax, statutory contribution and leave calculations. Articles are checked against the current official tax tables and labour legislation they refer to, and updated when the rules change.
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Last updated 11 Nov 2026
IRP5 or IT3(a)?
An IRP5 is issued when PAYE was deducted. An IT3(a) is issued instead when an employee was paid remuneration but no PAYE was deducted, for example because they earned below the tax threshold. Both are submitted to SARS with the employer's EMP501 reconciliation.
What's on an IRP5
Every amount on the certificate carries a four-digit source code so SARS knows how to tax it. These are the codes most employees see:
- 3601 — salary (taxable income)
- 3605 — annual payment, such as a bonus
- 3606 — commission
- 3615 — director's remuneration
- 3701 — travel allowance
- 3713 — other allowances
- 4001 — employee pension fund contributions
- 4005 — medical scheme contributions
- 4102 — PAYE deducted
- 4141 — UIF contributions (employee and employer)
- 4142 — SDL
When employers issue IRP5s
Employers submit the certificates to SARS with the annual EMP501 reconciliation, filed between 1 April and 31 May for the tax year that ended on the last day of February. The interim reconciliation for March to August is filed between 1 September and 31 October.
Employees must receive their IRP5 within 60 days after the end of the tax year, or when they leave during the year.
- Tax year: 1 March to the last day of February
- Annual EMP501: 1 April to 31 May
- Interim EMP501: 1 September to 31 October
- Employee copy: within 60 days of year end, or on leaving
How employees get their IRP5
Your employer gives you your IRP5, usually through a payslip portal, email or on paper. Once your employer has submitted it, it also appears on SARS eFiling and pre-fills your ITR12 return.
If you have lost it or your old employer has closed, ask the employer's payroll or HR department for a copy, or check the certificates listed on your eFiling profile.
What to do if your IRP5 is wrong
Only the employer can correct an IRP5. Ask them to issue a corrected certificate and resubmit it to SARS. Do not change the amounts on your tax return to differ from the IRP5 without proof, because SARS will compare the two.
IRP5s in Payroll Africa
Payroll Africa builds IRP5 and IT3(a) certificates from your pay runs with the right source codes, creates the EMP501 file for SARS e@syFile and lets employees download their own certificate from the employee portal.
Frequently asked questions
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