South African Revenue Service (SARS)
Form IRP5 — Employee Tax Certificate
Issue annual tax certificates disclosing employee remuneration and PAYE deducted
- Form ID
- IRP5
- Who must file
- All employers who employ staff subject to PAYE taxation
- Filing frequency
- Annual
- Filing deadline
- 31 May each year (as part of the EMP501 reconciliation)
- Regulator
- South African Revenue Service (SARS)
The IRP5 is the Employee Tax Certificate issued by employers to employees. It discloses total employment remuneration earned for the year of assessment and the total amount of employees' tax deducted or withheld. Where no tax was due, an IT3(a) certificate is issued instead.
Employers must submit IRP5/IT3(a) certificates as part of their EMP501 (Annual Employer Reconciliation) by 31 May each year. The South African tax year runs from 1 March to 28 February. Individual employees must retain their IRP5s for five years from the date of submission.
Learn more about how HeadOffice can help you manage payroll for your South African business and stay compliant with your tax obligations.