SARS uses your IRP5 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.
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The sections below take each code group in turn. Once you know what the codes mean, the IRP5 Quick-Check further down tests whether the PAYE on your certificate looks right.
What the IRP5 Is, and Why It Matters
What is IRP5? In short, it's your Employee’s Tax Certificate: the official record of your employment income for the tax year, which runs from 1 March to the last day of February. Most people search irp5 form or irp5 sars to find this page. To be clear: your employer must submit it to SARS electronically and issue you a copy 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.
What's Actually on the Page, Before You Look at Any Codes
Every IRP5, whether a PDF from SARS eFiling or a printed certificate from your employer's payroll system, is laid out in the same four blocks, always in this order. Find these first before worrying about a single code number.
The Four Blocks of Every IRP5
- 1. Your details: full name, South African ID number (or passport number for foreign nationals), and your Income Tax Reference Number. This is what links the certificate to your specific SARS profile.
- 2. Employer details: the company's registered name, trading name, and PAYE reference number, the number SARS uses to identify your employer's payroll account, not yours.
- 3. Employment period: the start and end dates you worked for this employer within the tax year (1 March–28/29 February). Worked the full year? This reads 1 March to the last day of February.
- 4. The codes: everything below that: the numbered income, allowance, fringe benefit and deduction codes this guide explains next.
A wrong ID number, a misspelled name, or an employer PAYE reference that doesn't match is the single most common reason SARS can't match a certificate to your profile, and it has nothing to do with the rand amounts. Confirm blocks 1–3 are correct before you spend time checking the codes.
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 |
For why each group is taxed differently, not just what the codes cover, see our SARS Payslip Codes by Category guide, which also links out to every individual code in each group.
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 above the prescribed rate, or alongside a 3701 allowance | Taxable. At or below R4.95/km (2026/2027) with no 3701 allowance, it's fully tax-free under code 3703 instead |
| 3704 | Local subsistence allowance | Exempt up to R595/day (meals + incidentals) or R184/day (incidentals only) for overnight trips, 2026/2027 |
| 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 a maintenance plan is included) |
| 3805 | Accommodation fringe benefit | (Remuneration − R43,000) × 17–19% × months occupied ÷ 12, compared against the employer's actual cost |
| 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: R30,000 (basic) or R90,000 (higher education), 2026/2027 |
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 for the main member and first dependant, R254/month for each additional dependant |
| 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 |
| 4116 | Medical aid tax credits | Section 6A and 6B credits applied by employer to reduce monthly PAYE |
Read a Real IRP5, Line by Line
Codes make more sense with real numbers next to them. Here's a full, worked example: a marketing coordinator on R28,000 a month, one 13th cheque, a pension fund and medical aid, exactly as the codes would appear on their actual certificate.
| Code | What it is | Amount |
|---|---|---|
| 3601 | Salary (R28,000 × 12 months) | R336,000.00 |
| 3605 | Annual bonus (13th cheque) | R28,000.00 |
| Total | Gross income (3600-series total) | R364,000.00 |
| 4001 | Pension fund contribution (R2,100/month) | − R25,200.00 |
| 4005 | Medical aid contribution, employee (R2,400/month) | − R28,800.00 |
| 4101 | UIF (1% of remuneration, capped at R177.12/month) | − R2,125.44 |
| 4102 | PAYE deducted (after primary rebate and 4116 medical credit) | − R46,148.00 |
| 4116 | Medical aid tax credit applied (main member only, informational) | R4,512.00 |
| Total | Net annual pay (what actually landed in the bank) | R261,726.56 |
Walking through the maths: taxable income is R364,000 gross minus the R25,200 pension deduction (deductible under s11F, up to 27.5% of gross or R430,000, whichever is lower), leaving R338,800 taxable. That falls in the 26% SARS bracket, giving R68,480 of tax before rebates. Subtract the primary rebate (R17,820) and the R4,512 medical aid tax credit, and PAYE for the year works out to R46,148, the exact figure code 4102 should show. Net annual pay is the R364,000 gross minus every 4000-series deduction: R261,726.56, or about R21,810 landing in the bank each month.
IRP5 Quick-Check: Does Your PAYE Look Right?
Now try it with your own numbers. Enter your annual income and PAYE deducted straight off your IRP5, and this checks it against the same SARS 2026/2027 tax tables used above, the same engine behind our full PAYE Calculator, just working from your annual IRP5 totals instead of a monthly payslip.
Enter Your IRP5 Figures
Enter your gross income and PAYE deducted above to check them against SARS's 2026/2027 tax tables.
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.
You'll be checking most of this against your own SARS eFiling profile. If you're new to eFiling, or your login isn't working, see Your SARS Journey: Tax Number to Small Business for the login basics and what to do when you're locked out.
What Actually Triggers a SARS Query
Most IRP5s never cause a problem. When SARS does flag one, it's usually one of a short, well-documented list of causes, almost always on the employer's side, not yours:
Common SARS Validation Failures
- Missing or invalid Income Tax Reference Number: per SARS's employer validation rules for the 2026/02 reconciliation period, a valid reference number is required on every IRP5 where PAYE was deducted. Payroll compliance providers report that eFiling and e@syFile reject the submission outright, with no grace period, if it's missing.
- Negative figures: SARS's own validation rules for employer reconciliations state plainly that no negative values are accepted, on any code.
- No income code above zero: the same SARS validation rules require at least one 3600-series code to show a value greater than zero, with limited exceptions for directors and close corporation members.
- EMP501-vs-IRP5 mismatch: per payroll-industry guidance on SARS's employer reconciliation process, your employer's annual reconciliation (EMP501) must add up to the sum of every individual IRP5 they issued, and a mismatch can flag every certificate involved, not just one.
- A certificate resubmitted after you've filed: if your employer corrects and resubmits your IRP5 after SARS already pre-populated your return, the two versions won't match, and taxpayer-support guidance indicates SARS will typically ask you to refile against the newer certificate.
None of these are things you can fix yourself. Every one requires your employer's payroll department to correct the certificate at their end and resubmit. If SARS has queried your return over an IRP5 mismatch, that's where the fix has to happen.
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 your employer issues after each tax year ends (due 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 to 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.
Can the IRP5 Quick-Check tool prove my employer made a payroll error?
No. It is an annual estimate based on SARS's tax tables, not a full payroll audit. A meaningful gap between the expected and actual PAYE figure is a reason to ask your payroll department a specific question, not proof of an error on its own. Genuine differences can come from mid-year salary changes, a bonus taxed via a separate SARS directive, or income from more than one employer during the year.
Why would SARS reject my IRP5 even if the rand amounts are correct?
Usually for reasons that have nothing to do with the rand amounts: a missing or invalid Income Tax Reference Number, negative figures (SARS's own validation rules never accept these), or your employer's EMP501 reconciliation not matching the individual certificates they issued. All of these are fixes your employer's payroll department has to make, not something you can correct yourself.