What Is an IRP5? Your Tax Certificate Explained
No. You need your IRP5 to complete your ITR12 tax return. If you have not received it, contact your employer first. If they cannot help, contact SARS with your payslips as proof of income.
What Is an IRP5
An IRP5 is an employee tax certificate that South African employers must issue to every employee at the end of the tax year (by 30 April). It summarises your entire year's income, deductions, and taxes paid.
The IRP5 is the foundation of your personal income tax return. Without it, you cannot complete your ITR12. Your employer submits a copy directly to SARS, and you must verify the details on your eFiling return.
What Information Appears on an IRP5
Your IRP5 contains your personal details, total income (salary, bonuses, commissions), PAYE tax deducted by your employer, UIF contributions, Skills Development Levy, pension or provident fund contributions, medical aid contributions, travel allowances, and fringe benefits like company cars.
Each item has a source code (a 4-digit number) that tells SARS what type of income or deduction it is. For example, code 3601 is salary, code 3605 is pension income, and code 3713 is a subsistence allowance.
Common IRP5 Source Codes
3601 - Salary or wages
3602 - Net commission after expenses
3604 - Gross commission
3605 - Pension
3606 - Annuity
3701 - Travel allowance
3713 - Subsistence allowance
3801 - Company car fringe benefit
3810 - Medical aid employer contribution
4001 - Pension fund contributions
4003 - Retirement annuity contributions
4005 - Medical aid contributions
4006 - Out-of-pocket medical expenses
Understanding these codes helps you verify your IRP5 is correct before filing your tax return.
What to Do If Your IRP5 Is Wrong
If you spot errors on your IRP5, contact your employer's payroll department immediately. Ask them to issue a corrected IRP5 and resubmit it to SARS. Do not file your tax return with incorrect information, as this will trigger a verification or audit.
If your employer has closed down or refuses to help, you can contact SARS directly with supporting documents (payslips, bank statements) to resolve the issue. Admin Boss can help resolve IRP5 disputes.
What Is the Difference Between IRP5 and IT3(a)
An IRP5 is issued when your employer deducted PAYE from your salary. An IT3(a) is issued when you earned income but no PAYE was deducted. Both appear on your tax return and both must be declared to SARS.
Frequently Asked Questions
Can I file my tax return without an IRP5?
No. You need your IRP5 to complete your ITR12 tax return. If you have not received it, contact your employer first. If they cannot help, contact SARS with your payslips as proof of income.
Does SARS already have my IRP5?
Yes. Your employer submits your IRP5 data directly to SARS through the PAYE system. When you open your ITR12 on eFiling, the income section should already be pre-populated with your IRP5 information.
How long must I keep my IRP5?
You must keep all tax documents, including your IRP5, for at least 5 years from the date of assessment. SARS can audit your return for up to 5 years.
What if my IRP5 has the wrong source codes?
Incorrect source codes can lead to wrong tax calculations. Contact your employer's payroll department to issue a corrected IRP5 with the correct codes. Do not file until the correction is made.
I changed jobs during the year. Will I get multiple IRP5s?
Yes. You will receive a separate IRP5 from each employer. You must declare all of them on your tax return. SARS will combine the income from all sources to calculate your final tax liability.
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