IRP5 & IT3(a) Tax Certificates Guide SA

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

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.

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).

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.

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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