IRP5 certificates and the EMP501

This guide explains employee tax certificates and the employer reconciliation. It is general information, not tax or legal advice.

IRP5 and IT3(a) certificates

An IRP5 shows what an employee earned in the tax year and the tax deducted. An IT3(a) is issued instead when no tax was deducted. Employees use these certificates to complete their own tax returns.

When to issue them

Issue certificates to current employees within 60 days after the tax year ends on the last day of February. If someone leaves during the year, issue theirs within 14 days of the end of their employment.

The EMP501 reconciliation

The EMP501 reconciles what you declared on your monthly EMP201 returns, what you paid and what your certificates show. All three must agree. There are two each year:

• Interim: covers March to August, normally submitted in September and October. The 2026 deadline was 31 October.
• Annual: covers the full tax year, normally submitted in April and May. The 2026 deadline was 31 May.

SARS announces the dates each year, so check them before you plan. You submit through e@syFile Employer or eFiling.

If it is late

SARS can charge an administrative penalty of 1% of your annual PAYE, rising by 1% for each month the reconciliation is outstanding, up to 10%.

How HRify handles it

HRify produces IRP5 and IT3(a) certificates, the EMP501 figures and the e@syFile import file. Before you export, it checks every employee against SARS’s rules and tells you who would fail. You import the file and submit the reconciliation yourself. See how HRify handles compliance.