What is an IRP5 Certificate in South Africa?
Tax & Compliance
Explained Simply
The IRP5 (IT3(a) for non-employees) is required to file your personal income tax return (ITR12). It shows gross income, PAYE withheld, retirement fund contributions, and medical aid. Employers reconcile IRP5 data annually via the EMP501 by 31 May. On SARS eFiling, IRP5 data is usually pre-populated — if you had multiple employers, you receive one IRP5 per employer.
Employer? Deadlines and submission steps are in the EMP501 reconciliation guide.
Free Tool
PAYE / UIF / SDL Calculator
Calculate employee PAYE, UIF and SDL deductions with net salary and cost-to-company breakdown.
Related Terms
- PAYE (Pay As You Earn)PAYE is the system through which employers deduct income tax from employees' salaries and pay it directly to SARS on their behalf each month.
- Taxable IncomeTaxable income is the portion of total income on which income tax is calculated, after subtracting all allowable deductions and exemptions as defined by SARS.