Payroll Mistake

Wrong IRP5: How to Correct an Employee Tax Certificate

An incorrect IRP5 can cause an employee's personal tax return to be flagged by SARS — so it's worth correcting as soon as an error is spotted, even after the EMP501 has been submitted.

Common IRP5 errors

• Incorrect income source codes (e.g. bonus coded as normal salary)
• Wrong or missing employee tax reference number
• Fringe benefits (company car, medical aid employer contribution) omitted
• Retirement fund contributions not reflected correctly
• Total remuneration or PAYE deducted doesn't match actual payroll records

How to correct it

1. Identify exactly which figures on the original IRP5 are wrong by comparing against your payroll records for the tax year
2. Correct the underlying payroll data if the error originated there
3. Submit a revised EMP501 reconciliation via SARS eFiling or e@syFile, which regenerates a corrected IRP5
4. Provide the employee with the corrected certificate so they can amend or correctly file their personal return

What if the employee already filed their tax return?

If the employee already submitted their personal tax return using the incorrect IRP5, they'll likely need to file a Request for Correction with SARS once they have the corrected certificate. Tell them as soon as the correction is issued so they can act before SARS raises a query on their return.

Avoiding it next time

Most IRP5 errors trace back to payroll data entered incorrectly during the year — a wrong income code on a bonus, or a fringe benefit never captured. Reviewing payroll data quarterly, rather than only at year-end, catches these before they reach the IRP5. See our EMP501 guide for the full annual reconciliation process.

People Also Ask

Can an IRP5 be corrected after the tax year ends?

Yes — a corrected IRP5 is generated by submitting a revised EMP501 reconciliation via eFiling or e@syFile.

What if the employee already filed their tax return?

They'll likely need to submit a Request for Correction to SARS once they receive the corrected certificate.

Who is responsible for IRP5 accuracy — employer or employee?

The employer is responsible for issuing an accurate IRP5 based on actual payroll records.

Related Resources

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