Every February your employer issues an IRP5 certificate summarising your entire year of employment income, deductions, and tax paid. SARS uses it to pre-populate your annual ITR12 return. Yet for most South African employees, the IRP5 is a confusing page of three- and four-digit codes with rand amounts that seem disconnected from any payslip they recognise.
Also useful from PayTools
This guide explains every major code group, what the numbers mean, how to verify them against your payslips, and what to do if something looks wrong — before you file your return.
What the IRP5 Is — and Why It Matters
The IRP5 (Employee’s Tax Certificate) is the official record of your employment income for the tax year, which runs from 1 March to the last day of February. Your employer must submit it electronically to SARS and issue a copy to you by 31 May each year.
SARS uses the IRP5 data to pre-populate your ITR12 return on eFiling. An error on your IRP5 becomes an error on your tax return, potentially resulting in an incorrect assessment, unexpected tax owed, or a refund you did not receive.
Both are employee tax certificates. An IRP5 is issued when PAYE was deducted — you were taxed at source. An IT3(a) is issued when income was paid but no PAYE was deducted (for example, certain contractor payments or non-taxable income). Both must be included when filing your ITR12.
The Structure of an IRP5 — Four Code Groups
IRP5 codes are organised into four groups, each covering a different aspect of your employment income:
| Code Series | What It Covers | Effect on Tax |
|---|---|---|
| 3600s | Income codes — amounts paid to you as remuneration (salary, bonus, commission, overtime, allowances) | Increases taxable income |
| 3700s | Allowance codes — travel, subsistence, and other allowances (some taxable, some exempt) | Increases taxable income (partial or full) |
| 3800s | Fringe benefit codes — non-cash benefits valued under the Seventh Schedule | Increases taxable income |
| 4000s | Deduction codes — contributions and amounts deducted from your remuneration | Reduces taxable income or generates credits |
The 3600 Series — Income Codes
These codes record what you were paid. Add them all up and you get your gross employment income for the year before any deductions or benefits.
| Code | Description | Common Question |
|---|---|---|
| 3601 | Regular taxable salary — your normal monthly pay subject to PAYE | Should equal 12 × monthly salary (or actual months worked) |
| 3602 | Non-taxable income — amounts paid that are exempt from PAYE | Why is this non-taxable? Check with payroll |
| 3605 | Annual bonus / 13th cheque subject to PAYE | The gross bonus before PAYE deduction |
| 3606 | Commission subject to PAYE | Total commission earned during the year |
| 3607 | Overtime subject to PAYE | Total overtime paid during the year |
| 3615 | Director’s remuneration | Separate from salary — both 3601 and 3615 can appear for executive directors |
The 3700 Series — Allowance Codes
Allowances are not the same as salary — their tax treatment depends on the specific code and conditions.
| Code | Description | Tax Treatment |
|---|---|---|
| 3701 | Travel allowance — fixed monthly amount | 80% included in taxable income for PAYE; claim deduction at year-end with logbook |
| 3702 | Reimbursive travel — per-km reimbursement | Exempt up to R4.95/km (2026/2027) with logbook and no 3701 running |
| 3704 | Local subsistence allowance | Exempt up to R452/day (meals) or R141/day (incidentals) for overnight trips |
| 3711 | Computer allowance | Fully taxable — no prescribed exempt rate |
| 3712 | Telephone / cell phone allowance | Fully taxable — no prescribed exempt rate |
The 3800 Series — Fringe Benefit Codes
Fringe benefits are non-cash advantages your employer provides. Under the Seventh Schedule, their market value is added to your taxable income even though no extra cash changed hands.
| Code | Description | Valuation |
|---|---|---|
| 3802 | Company vehicle | 3.5% of determined value per month (or 3.25% if fuel included) |
| 3805 | Accommodation fringe benefit | Lower of 17.5% of remuneration ÷ 12 or market rental, less rent paid |
| 3810 | Employer medical aid contribution | Rand amount the employer contributes to your medical aid |
| 3817 | Employer pension / provident fund contribution | Rand amount of employer contributions |
| 3820 | Taxable bursary (further education) | Amount above exempt threshold: R20,000 (basic) or R60,000 (higher education) |
The 4000 Series — Deduction Codes
These codes record what was taken off your income — either reducing your taxable income directly, or generating a tax credit that offsets your PAYE bill.
| Code | Description | Tax Effect |
|---|---|---|
| 4001 | Pension fund contributions (employee) | Deductible under s11F — reduces taxable income |
| 4002 | Provident fund contributions (employee) | Deductible under s11F — reduces taxable income |
| 4003 | Retirement annuity fund contributions | Deductible under s11F — reduces taxable income |
| 4005 | Medical aid employee contributions | Generates a Section 6A tax credit — R376/month per member |
| 4101 | UIF contributions | Not deductible — reported for compliance |
| 4102 | PAYE (income tax deducted) | Total tax deducted at source — appears as a credit on your return |
| 4474 | Medical aid tax credits | Section 6A and 6B credits applied by employer to reduce monthly PAYE |
How to Verify Your IRP5 — A Step-by-Step Check
Do not assume your IRP5 is correct. Before filing your ITR12, run through this checklist:
IRP5 Verification Checklist
- Total code 3601 vs payslips: Add up your monthly gross salary from all 12 payslips. It should match code 3601.
- Annual bonus (3605): If you received a 13th cheque, code 3605 should reflect the gross amount.
- PAYE total (4102): Add up the PAYE column on all 12 payslips. A significant discrepancy may indicate a payroll error.
- Medical aid contribution (4005): Add your monthly medical aid employee contribution × 12 and verify against code 4005.
- Pension / provident contributions (4001 / 4002): Add monthly fund contributions × 12 and compare to the IRP5.
- UIF (4101): Should be 1% of monthly remuneration (capped at R177.12/month) × months worked.
- Allowances (3701, 3702): Travel allowances should match what appears on your payslips.
- Employee details: Verify your ID number, name, and employer PAYE reference number. Errors here can cause SARS to reject your return.
What to Do if Your IRP5 Is Wrong
Contact your employer’s payroll department in writing, citing the specific code and the discrepancy. Your employer must issue a corrected IRP5 and resubmit to SARS. Once processed, your SARS eFiling profile will be updated.
Do not file your ITR12 with a known error on your IRP5. Filing an incorrect return creates a compliance problem that can take months to unwind.
If you received income from multiple employers during the year, you will have multiple IRP5 certificates. SARS will aggregate them on your return. Make sure all IRP5s appear on your eFiling profile before filing.
Frequently Asked Questions
What is an IRP5 certificate?
An IRP5 is an employee tax certificate issued by your employer at the end of each tax year (by 31 May). It records your total remuneration, all deductions, and the PAYE paid to SARS on your behalf. SARS uses it to pre-populate your ITR12 return on eFiling.
When do I get my IRP5?
By 31 May each year — three months after the tax year ends on the last day of February. SARS filing season for individuals typically opens in July. Contact HR or payroll if you have not received your IRP5 by 31 May.
What if my IRP5 is missing from my SARS eFiling profile?
Your employer may not have submitted it yet, or there may be a processing delay. Contact your payroll department first — confirm they submitted it to SARS. Allow a few days for SARS to process. If it is still missing a week before your filing deadline, call the SARS contact centre or visit a branch.
Do I need to attach my IRP5 when filing my ITR12?
No — your employer submits the IRP5 data directly to SARS electronically. You do not need to attach a physical copy. SARS pre-populates your return from the employer’s submission. However, keep your IRP5 certificate on file for at least five years in case SARS requests supporting documentation during an audit.
What is the difference between my IRP5 amount and what I actually received?
Your IRP5 shows gross amounts — before PAYE, UIF, pension, and medical aid deductions. The gross figures are higher than what landed in your bank account. The difference is accounted for by the codes in the 4000 series (deductions). Adding all 4000-series deductions to your net salary should approximate your gross IRP5 income total.
Related Calculators
Use these PayTools calculators to verify the figures on your IRP5: