IRP5 and IT3(a) certificates: what they are, when employees get them and how to fix errors

IRP5 or IT3(a)?

Both are employees' tax certificates and both are generated from your payroll and submitted to SARS with your EMP501 reconciliation. The difference is whether tax was withheld.

An IRP5 shows remuneration paid and the PAYE deducted. An IT3(a) shows remuneration paid where no PAYE was deducted, for example because the employee earned below the tax threshold. An IT3(a) carries a reason code explaining why no tax was withheld.

• Employees use their certificate to complete or check their ITR12 income tax return, and SARS uses the data for auto-assessments.
• Certificates also show UIF and SDL information and other deductions such as pension or retirement annuity contributions.

Source codes in plain language

Every amount on a certificate sits under a four-digit SARS source code. Codes tell SARS what kind of income or deduction each amount is, so it can apply the right tax treatment. For example, employees' tax deducted is reported under code 4102.

A certificate can carry up to 20 income codes and 12 deduction codes, listed in numeric order. Some codes are sub-codes whose values must be added into a main code. SARS lists every code and what it means in its guide PAYE-AE-06-G06, and adds or changes codes from time to time, so payroll software must be on the current version.

If a payroll item is set up under the wrong code, every certificate it touches will be wrong. Check new allowances and benefits against the code guide when you add them.

When employees must receive them

If the employee still works for you, you must deliver the certificate within 60 days after the end of the year of assessment. You may not hand out certificates until SARS has accepted your EMP501, so file the annual reconciliation on time.

If employment ends because of resignation, retirement or death, or if you stop being an employer, the certificate is due within 14 days. For a deceased employee it goes to the executor. Leavers' certificates are an exception to the rule about waiting for the EMP501. SARS may allow a longer period in particular cases, but you need its approval first.

Correcting errors

You cannot change the financial figures on a certificate that has been issued. Instead, you cancel the incorrect certificate and issue a new one. SARS provides the EMP601 for cancellations and the EMP701 for reconciliation adjustments.

Each certificate number must be unique for that employee and may not be reused, except that a number may appear twice when it replaces a certificate already submitted. Amounts already on one certificate may not be repeated on another unless the first has been cancelled. Corrected files for earlier years are uploaded through e@syFile Employer or eFiling.

The employee's income tax reference number must match SARS's records. A mismatch causes the certificate to fail validation, and SARS has made the number mandatory for employees who must register.

Practical tips for employers

Certificates are only as good as the payroll data behind them. Most corrections come from a handful of avoidable mistakes, and each one means cancelling and re-issuing certificates and possibly resubmitting your reconciliation.

If you cannot register an employee for income tax yourself, SARS lets employers register or retrieve tax numbers in bulk through e@syFile Employer or eFiling, and employees can also do it on the SARS website. Sort this out when the person starts, not at year-end.

• Capture each new employee's ID or passport number, income tax reference number and physical address correctly on day one.
• Set up every earning and deduction under the right source code before the first pay run that uses it.
• Issue leavers' certificates within 14 days, as part of your exit checklist.
• Keep the certificate numbers your payroll generates; never reuse a cancelled number.

Frequently asked questions

Official sources

• SARS — Guide for Completion and Submission of Employees' Tax Certificates
• SARS — PAYE reconciliations (EMP601, EMP701, source codes)
• SARS — Pay As You Earn
• SARS — Employer interim declarations 2026 (tax number requirement)

This guide explains the general rules. Requirements and portal steps change, so check the official source before you file.