Quick Answer

An IRP5 certificate is the tax document your employer must issue by 31 May each year. It records your total remuneration, PAYE deducted, UIF, SDL, pension and medical contributions, and fringe benefits using SARS source codes. SARS uses it to pre-populate your ITR12, so an error on the IRP5 becomes an error on your assessment.

The IRP5 Source Codes That Matter

SARS groups every rand on your IRP5 under a four-digit source code. The ones most taxpayers should check:

Income codes (3600 series)

• 3601 – Salary and wages
• 3602 – Commission income
• 3603 – Overtime
• 3604 – Bonus and 13th cheque
• 3605 – Annual leave pay paid out
• 3607 – Severance or retrenchment package

Allowance and fringe benefit codes (3700-3800 series)

• 3701 – Travel allowance (see our travel allowance tax guide)
• 3801 – Right of use of a company car
• 3810 – Medical aid contributions paid by employer

Deduction codes (4000 series)

• 4001 – Pension fund contributions
• 4003 – Retirement annuity contributions
• 4005 – Medical aid contributions
• 4102 – PAYE deducted
• 4141 – UIF contributions
• 4142 – SDL contributions

Five Checks Before You File

1. Your name, ID number and tax reference number are correct.
2. The certificate period matches the months you actually worked there.
3. Code 4102 (PAYE) matches the total tax on your payslips.
4. You have an IRP5 from every employer you worked for between 1 March 2025 and 29 February 2026.
5. The IRP5 on eFiling matches the paper copy your employer gave you – the employer’s EMP501 reconciliation is what feeds eFiling.

IRP5 Missing or Wrong? Do This

Missing IRP5: Ask your employer’s payroll department first – issuing it by 31 May is a legal duty. If the company closed down, request the data via SARS eFiling (the EMP501 data is usually pre-populated) or call the SARS contact centre on 0800 00 7277.

Wrong IRP5: Only your employer can correct an IRP5 – SARS will not change it on your say-so. The employer submits an amended EMP501 and the corrected certificate flows to eFiling. Never type over pre-populated IRP5 figures with your own numbers; that triggers a SARS verification almost every time.

If your employer deducted UIF but never registered you, that is a separate problem – our sister division at UIF South Africa helps employers regularise UIF registration and declarations.

IRP5 vs IT3(a): What Is the Difference?

An IT3(a) is issued when you earned income but no PAYE was deducted – common for independent contractors and some commission earners. Both report income to SARS, but with an IT3(a) you will usually owe tax on assessment because nothing was prepaid. Commission earners should also read our commission earner deductions guide.

Frequently Asked Questions

Related Articles

• What Is an IRP5? – the beginner-friendly version of this guide
• EMP501 Reconciliation Guide – how employers send your IRP5 data to SARS
• Tax Return Checklist for Individuals – every document you need, IRP5 included
• ITA34 Notice of Assessment – reading SARS’s answer to your return

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