SARS Guide

IRP5 & IT3(a) Tax Certificates

South Africa · Issued as part of the EMP501 reconciliation

IRP5 vs IT3(a) — What's the Difference?

Certificate	When Issued	Tax Withheld?
IRP5	Employee earned above the tax threshold and PAYE was deducted	Yes
IT3(a)	Employee earned income but no PAYE was deducted (e.g. below threshold, or exempt)	No

Key Source Codes

Each income or deduction type must be reported under the correct SARS source code. Common codes:

Code	Description
3601	Income (normal salary)
3602	Income (annual payment / bonus)
3605	Annual payment / performance bonus
3713	Travel allowance (80% taxable)
4001	PAYE withheld
4002	UIF contribution (employee)
4474	Pension fund contribution (employee)
7002	Pension fund employer contribution

This is not exhaustive. Consult the SARS PAYE Coding Tables for a full list.

When to Issue Tax Certificates

At the end of the tax year (28/29 February) during the annual EMP501 reconciliation.
When an employee resigns or is terminated mid-year (on departure).
Following the interim reconciliation (August period).

How TSS Payroll Handles Tax Certificates

TSS Payroll generates SARS-compliant IRP5 / IT3(a) export files in the e@syFile CSV format.
All SARS source codes are automatically assigned based on the income/deduction type.
Certificates can be downloaded for individual employees or exported in bulk for EMP501 submission.

EMP501 Annual Recon

PAYE Calculator

Payroll Calendar 2026

Compliance Checklist

People Also Ask

Does every employee get an IRP5?

Only employees who had PAYE deducted get an IRP5. Employees who earned below the tax threshold (no PAYE withheld) receive an IT3(a) instead.

What if an employee resigns mid-year — do they still get a certificate?

Yes — a certificate covering their earnings up to their departure date should be issued, typically at the next reconciliation, or immediately on request.

What happens if the wrong source code is used?

It can cause EMP501 reconciliation failures or an incorrect personal tax assessment for the employee — always match income and deduction types to the correct SARS code.

IRP5 Export Built In

Generate SARS-ready tax certificates with one click

TSS Payroll exports IRP5 and IT3(a) files automatically during your EMP501 reconciliation. No manual coding required.

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