IRP5 — What It Is, How to Read It, and What to Do If It's Wrong
An IRP5 is the certificate your employer issues each year, summarising everything you earned and every rand of tax deducted on your behalf. This guide explains what it is, how to read the source codes, and exactly what to do if something on it is wrong.
What is an IRP5?
An IRP5 is the Employee Income Tax Certificate your employer issues at the end of (or during) the tax year, summarising your total remuneration, allowances, fringe benefits, retirement and medical aid contributions, and the tax — PAYE, SDL, and UIF — deducted on your behalf.
Your employer is legally required to furnish you with this certificate, under paragraph 14(5) of the Fourth Schedule to the Income Tax Act 58 of 1962.
Source: Income Tax Act 58 of 1962, Fourth Schedule
Why it matters
SARS uses your IRP5 data to pre-populate your ITR12 income tax return, calculate whether you owe additional tax or are due a refund, and cross-check your employer's payroll submissions against your personal tax return.
Important: you cannot receive your IRP5 until your employer's EMP501 is accepted
Your employer cannot release your IRP5 until SARS has accepted their EMP501 (Employer Reconciliation Declaration) for that period. This is why IRP5s are only issued after the annual reconciliation window — typically 1 April to 31 May — closes.
Source: SARS — Guide to the Employer Reconciliation Process; SARS — Reconciliations page
IRP5 vs. IT3(a) — what's the difference?
- IRP5: one of codes 4101, 4102, or 4115 must show a value greater than zero, and code 4150 must not appear
- IT3(a): code 4150 must have a value, and codes 4101, 4102, and 4115 must not appear
In plain terms:
- An IRP5 is issued where actual tax (PAYE) was withheld from your income and paid over to SARS.
- An IT3(a) is issued where no tax was withheld — typically because your earnings fell below the tax threshold, or because the payment relates to certain non-employment income (such as directors' fees where no employment contract exists).
Both certificates use the same layout and source code structure — the difference lies in which codes carry a value, not in how the certificate looks.
Source: SARS — Guide to the Employer Reconciliation Process; established SARS practice
IRP5 source codes explained
Every line on your IRP5 is identified by a four-digit source code rather than a written description. These codes are standardised across every employer in South Africa — the same code always means the same thing. A certificate may carry a maximum of 20 income codes and 12 deduction codes; if a code would otherwise repeat, the amounts are combined into a single total.
Source: SARS — Guide for Codes Applicable to Employees Tax Certificates 2026; SARS — Guide for Completion and Submission of Employees' Tax Certificates
| 3601 | Standard remuneration/salary — your basic pay |
| 3605 | Annual payment — typically an annual bonus or once-off payment |
| 3606 | Commission income |
| 3696 | Total non-taxable income (if applicable) |
| 3697 | Gross employment income (taxable) — the total of your taxable income codes |
| 3713 | Other taxable allowances (e.g. cellphone, computer, tool, entertainment) |
| 3810 | Fringe benefit — employer's contribution to your medical aid (should reconcile with code 4474) |
| 4001 | Pension fund contribution |
| 4005 | Medical aid contribution (your own portion) |
| 4102 | PAYE deducted and paid over to SARS |
| 4116 | Medical scheme fees tax credit already applied |
| 4141 | UIF contribution |
| 4150 | Confirms the reason no tax was deducted |
| 4588 | Section 11(nA) recoupment (replaces the prior employer repayment-confirmation-letter practice) |
| 4589 | Section 11(nB) restraint-of-trade repayment (must still be separately declared by the employee under code 4058 on the ITR12) |
Source: SARS — Guide to the Employer Reconciliation Process
How to verify your IRP5 against your own records
- Add up your gross salary from all 12 monthly payslips — it should match code 3601
- Add up your monthly PAYE deductions — compare the total to code 4102
- UIF (code 4141) should equal 1% of your gross remuneration each month, up to the monthly ceiling
- Small rounding differences are normal; a large discrepancy suggests an error worth raising with your employer
When will you receive your IRP5?
Your employer can only issue your IRP5 once SARS has accepted their EMP501 annual reconciliation, which runs from 1 April to 31 May each year for the tax year that ended on 28/29 February. In practice, most employees receive their IRP5 shortly after this window closes — though employers may issue it earlier if their reconciliation is submitted and accepted sooner.
Source: SARS — Reconciliations page; sarstax.co.za /deadlines/
If your employment ended during the year:
If you resigned, were retrenched, or your contract ended during the tax year, your employer must still issue a final IRP5 covering the period you actually worked, as part of their next reconciliation.
What if your IRP5 is wrong?
You cannot edit or correct your IRP5 yourself.
IRP5/IT3(a) certificates are not editable on your ITR12 return — only your employer can correct an error, by submitting a revised EMP501 to SARS.
Source: SARS — Guide to the Employer Reconciliation Process
What to do
Contact your employer's payroll department
As soon as you spot the error — be specific about which figure or code is wrong.
Provide your supporting evidence
Provide your monthly payslips or bank statements showing your actual pay and deductions.
Wait for the corrected certificate
Your employer must submit an amended EMP501; once SARS accepts it, the updated data becomes available.
Request your ITR12 again on eFiling
If you've already started or submitted your return, you need to request it again to ensure the latest, corrected IRP5 data is pre-populated.
Common errors to check for:
- Overtime, bonuses, or commission missing, or incorrectly combined into your basic salary code (3601)
- Total PAYE on the certificate not matching the sum of your monthly payslip deductions
- Incorrect employment start/end dates, especially if you changed jobs mid-year
- Your employer issued you a paper copy but never actually submitted the EMP501 to SARS — meaning the data won't appear on eFiling at all
Filing your tax return using IRP5 figures you know to be incorrect — without first seeking a correction — risks discrepancies with SARS's own records, which can delay your refund or trigger a verification.
How your IRP5 affects your ITR12
Once SARS accepts your employer's EMP501, your IRP5/IT3(a) data is automatically pre-populated on your ITR12 income tax return. You should still check every pre-filled figure against your own IRP5 and payslips before submitting — pre-population reduces effort, not the need to verify.
Source: SARS — Guide to the Employer Reconciliation Process; SARS Comprehensive Guide to the ITR12
If you have more than one IRP5:
If you worked for more than one employer during the tax year, you'll receive a separate IRP5 from each — all of them are pre-populated and must be included in your return.
Frequently Asked Questions
An IRP5 is the Employee Income Tax Certificate your employer issues, summarising your total remuneration, allowances, fringe benefits, and the tax deducted on your behalf for the tax year. Employers are legally required to issue it under the Fourth Schedule to the Income Tax Act.
An IRP5 is issued where actual PAYE was withheld and paid over to SARS — confirmed where source codes 4101, 4102, or 4115 carry a value. An IT3(a) is issued where no tax was withheld, confirmed by source code 4150 — typically because earnings fell below the tax threshold. Both certificates share the same layout and source codes; only which codes are populated differs.
Code 3601 represents your standard remuneration or basic salary for the tax year — the most common income code most salaried employees will see.
No. IRP5/IT3(a) certificates are not editable on your ITR12 return. Only your employer can correct an error, by submitting a revised EMP501 to SARS. Contact your employer's payroll department with evidence of the correct figures, and request your ITR12 again on eFiling once the correction is processed.
Your employer can only issue your IRP5 after SARS has accepted their annual EMP501 reconciliation, which runs from 1 April to 31 May each year. Most employees receive their IRP5 shortly after this window closes.
You will receive a separate IRP5 from each employer you worked for, and all of them must be included when you file your ITR12. Each is pre-populated on eFiling once the relevant employer's EMP501 is accepted.
Related guides
Sources and references
All IRP5 information on this page is sourced from, or verified against, the following official and authoritative references:
- Income Tax Act 58 of 1962 — Fourth Schedule, paragraph 14(5)
- SARS — Reconciliations — sars.gov.za/types-of-tax/pay-as-you-earn/reconciliations/
- SARS — PAYE — sars.gov.za/types-of-tax/pay-as-you-earn/
- SARS — Businesses and Employers — sars.gov.za/businesses-and-employers/
Last reviewed: June 2026. Next review: when SARS publishes the next annual reconciliation BRS or source code update.