What is an IRP5 Certificate in South Africa?
Definition
An IRP5 is an employee tax certificate issued by employers in South Africa each tax year, summarising gross remuneration, PAYE deducted, pension contributions, medical aid, and other payroll deductions.
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. See our EMP501 and IRP5 guide for the full payroll reconciliation workflow.
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Read guideRelated 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 Income
Taxable income is the portion of total income on which income tax is calculated, after subtracting all allowable deductions and exemptions as defined by SARS.
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