IRP-5 Form PDF Details

Navigating through employment and taxation can be a complex journey filled with various official documents, each serving its crucial role in ensuring compliance with the nation's tax laws. Among these essential documents, the IRP5 form stands as a fundamental bridge between employers, employees, and the South African Revenue Service (SARS). This document is designed to provide a comprehensive overview of an individual's earnings and the taxes deducted by the employer throughout the tax year. The versatility of the IRP5 allows employers to include their logo, ensuring a personalized touch while strictly prohibiting the use of the SARS logo to maintain integrity and avoid confusion. Detailed within its structure are sections dedicated to employer and employee information, including official names, identification numbers, and addresses, all tailored to authenticate the employer-employee relationship and facilitate accurate tax reporting. Furthermore, it encapsulates a broad spectrum of income sources, deductions, and tax calculation information, meticulously coded for streamlined processing and auditing purposes. As a certificate of employees' tax, it plays a vital role in an individual’s tax assessment and serves as a key document for tax submissions. Understanding the intricacies of the IRP5 is imperative for both employers and employees, as it not only reflects income and taxes for the given year but also safeguards against potential tax disputes, making it a cornerstone document within the realm of financial and tax management.

QuestionAnswer
Form NameIRP-5 Form
Form Length1 pages
Fillable?Yes
Fillable fields74
Avg. time to fill out15 min 7 sec
Other namesrp5 form, sars irp5 form, where can i download my irp5, ipr5

Form Preview Example

The employer may use his/her own logo.

IRP 5

Under no circumstances may the employer use the SARS logo

EMPLOYEES TAX CERTIFICATE / WERKNEMERSBELASTINGSERTIFIKAAT

EMPLOYER INFORMATION / WERKGEWER INLIGTING

TRADING OR OTHER NAME

HANDELS- OF ANDER NAAM

IRP 5 NUMBER

 

00000001

 

EMPLOYER BUSINESS ADDRESS / WERKGEWER BESIGHEIDSADRES

IRP 5 NOMMER

 

 

 

 

 

 

 

 

 

 

 

 

REFERENCE NUMBER

VERWYSINGSNOMMER

TAX YEAR

BELASTINGJAAR

EMPLOYER ENJOYS DIPLOMATIC INDEMNITY WERKGEWER GENIET DIPLOMATIEKE VRYWARING

POSTAL CODE POSKODE

EMPLOYEE INFORMATION / WERKNEMER INLIGTING

NATURE OF PERSON AARD VAN PERSOON

FIRST TWO NAMES EERSTE TWEE NAME

IDENTITY NUMBER IDENTITEITSNOMMER

PASSPORT NUMBER PASPOORT NOMMER

DATE OF BIRTH GEBOORTEDATUM

EMPLOYEE SURNAME OR TRADING NAME WERKNEMER SE VAN OF HANDELSNAAM

INITIALS

VOORL

EMPLOYEES RESIDENTIAL ADDRESS / WERKNEMER SE RESIDENSIëLE ADRES

COMPANY / CC /TRUST NUMBER MAATSKAPPY / CC / TRUST NOMMER

INCOME TAX NUMBER INKOMSTEBELASTINGNOMMER

POSTAL CODE

POSKODE

EMPLOYEE NUMBER

WERKNEMERNOMMER

TAX CALCULATION INFORMATION / BELASTING BEREKENING INLIGTING

PERIOD EMPLOYED FROM TYDPERK IN DIENS VANAF

PAY PERIODS IN TAX YEAR PERIODES IN BELASTINGJAAR

 

PERIOD EMPLOYED TO

 

 

 

 

VOLUNTARY OVER-DEDUCTION

 

TYDPERK IN DIENS TOT

 

 

 

 

VRYWILLIGE OOR-AFTREKKING

 

 

 

 

 

 

 

 

 

NUMBER OF PAY PERIODS WORKED

 

FIXED RATE INCOME

 

DIRECTIVE NUMBER

 

AANTAL PERIODES GEWERK

 

VASTE KOERS INKOMSTE

 

AANWYSINGNOMMER

 

 

 

 

 

 

 

 

 

 

INCOME SOURCES / INKOMSTE BRONNE

CODE / KODE

DESCRIPTION / BESKRYWING

RF IND / UFD IND

AMOUNT / BEDRAG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GROSS REMUNERATION / BRUTO BESOLDIGING

CODE / KODE

DESCRIPTION / BESKRYWING

 

AMOUNT / BEDRAG

3695

GROSS TAXABLE ANNUAL PAYMENTS / BRUTO BELASBARE JAARLIKSE BETALINGS

 

 

3696

GROSS NON-TAXABLE INCOME / BRUTO NIE-BELASBARE INKOMSTE

 

 

3697

GROSS RETIREMENT FUNDING INCOME / BRUTO UITTREDINGSFUNDERINGSDIENS INKOMSTE

 

 

3698

GROSS NON-RETIREMENT FUNDING INCOME / BRUTO NIE-UITTREDINGSFUNDERINGSDIENS INKOMSTE

 

3699

GROSS TOTAL / TOTALE BRUTO BESOLDIGING

 

 

DEDUCTIONS / AFTREKKINGS

 

 

CODE / KODE

DESCRIPTION / BESKRYWING

CLEARANCE NO

AMOUNT / BEDRAG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EMPLOYEES TAX DEDUCTIONS / WERKNEMERSBELASTING AFGETREK

CODE / KODE

DESCRIPTION / BESKRYWING

AMOUNT / BEDRAG

4101

STANDARD INCOME TAX ON EMPLOYEES -SITE / STANDAARD INKOMSTE BELASTING OP WERKNEMERS -SIBW

 

4102

PAY AS YOU EARN - PAYE / LOPENDE BETAALSTELSEL - LBS

 

4103

TOTAL EMPLOYEES TAX / TOTALE WERKNEMERSBELASTING

 

VALIDATION RULES FROM 2001 TAX YEAR

EMPLOYER HEADER RECORD

 

 

 

 

(m) Mandatory,

 

 

Code

Field name

(o) Optional or

 

Validation rules

 

 

(r) rules

 

 

2010

Employer name /

M

∙ A70

 

 

trading name

 

∙ First code of record

 

 

 

∙ Code not to be preceded by any other character (e.g.

 

 

 

space or comma)

2020

Employer PAYE

M

∙ N10 (fixed no of characters)

 

reference no

 

∙ Valid PAYE reference no

 

 

 

∙ Modulus 10 test

2030

Employer Tax

M

∙ N4 (fixed no of characters)

 

Year

 

∙ Format = CCYY

 

 

 

∙ Cannot be greater than current tax year + 1

 

 

 

∙ Cannot be less than current tax year — 10 (not less than

 

 

 

1999)

 

2040

Employer address

M

∙ A35

 

 

line 1

 

∙ 1999 & 2000 - no commas allowed in address information

 

 

 

∙ 2001 - commas allowed

2050

Employer address

O

∙ A35

 

 

line 2

 

 

 

2060

Employer address

O

∙ A35

 

 

line 3

 

 

 

2070

Employer address

O

∙ A35

 

 

line 4

 

 

 

2080

Employer postal

M

∙ N4 (fixed no of characters)

 

code

 

∙ 0000 to be rejected (must be valid postal code)

 

 

 

∙ not to be included in address lines (specified separately)

2090

Employer enjoys

O

∙ A1 (fixed no of characters)

 

diplomatic

 

∙ Value can only be Y, J or N

 

indemnity

 

 

 

9999

End of record

M

∙ Last code of record

 

 

 

∙ Must no be followed by any other character

EMPLOYEE IRP5 / IT3(a) RECORD

 

 

 

 

(m) Mandatory,

 

 

Code

Field name

(o) Optional or

 

Validation rules

 

 

(r) rules

 

 

3010

IRP5/IT3(a)

M

∙ A8 (fixed no of characters)

 

number

 

∙ First code of record

 

 

 

∙ Code not to be preceded by a any other character (e.g.

 

 

 

space or comma)

 

 

 

∙ Electronic — must be 8 numeric digits and be supplied

 

 

 

with leading zeroes

 

 

 

∙ Manual — alphanumeric number pre-printed

 

 

 

∙ Number cannot be a duplication of another certificate

 

 

 

already submitted or on same submission (same

 

 

 

employer & tax year)

 

 

 

∙ Employers reference no starting with 799… or 9… will be

 

 

 

rejected if IRP5 (only allowed to issue IT3(a)

3020

Nature of person

M

∙ A1 (fixed no of characters)

 

 

 

∙ Value

A - Individual with ID or Passport no

 

 

 

∙

B - Individual without ID or Passport no

 

 

 

∙

C - Director of private company / Member of CC

 

 

 

 

/ Sole Proprietor

 

 

 

∙

D - Trust

 

 

 

∙

E - Company or CC

 

 

 

∙

F - Partnership

 

 

 

∙

G - Corporation

 

 

 

∙

H - Employment company

 

 

 

∙

K - Employment trust

3030

Employee

M

∙ A120

 

 

surname / trading

 

∙ Value if nature

A, B, C - Individual's surname

 

name

 

∙

D , K - Name of Trust

 

 

 

∙

E , H - Company / CC trading name

 

 

 

∙

F - Partnership name

 

 

 

∙

G - Corporation name

3040

First two names

R

∙ A90

 

 

 

 

∙ Mandatory if nature of person = A, B or C

 

 

 

∙ Reject if supplied iro other nature of persons

3050

Initials

R

∙ A5

 

 

 

 

∙ Mandatory if nature of person = A, B or C

 

 

 

∙ Reject if supplied iro other nature of persons

3060

Identity number

R

∙ N13

 

 

 

 

∙ Mandatory if nature of person = A or C and Passport no is

 

 

 

not available

 

 

 

 

∙ Accept as specified - no further validation

 

 

 

∙ Reject if supplied iro other nature of persons

3070

Passport number

R

∙ A13

 

 

 

 

∙ Mandatory if nature of person = A or C and ID no is not

 

 

 

available

 

 

 

 

∙ Accept as specified - no further validation

 

 

 

∙ Reject if supplied iro other nature of persons

3080

Date of birth

R

∙ N8 (fixed no of characters)

 

 

 

∙ Format - CCYYMMDD

 

 

 

∙ Mandatory if nature of person = A, B or C

 

 

 

∙ Accept if supplied iro other nature of persons

 

 

 

∙ Cannot be greater than current date

3090

Company / CC /

R

∙ A16

 

 

Trust number

 

∙ Mandatory if nature of person = D, E, K or H

 

 

 

∙ Accept as specified - no further validation

 

 

 

∙ Reject if supplied iro other nature of persons

3100

Income Tax

O

∙ N10 (fixed no of characters)

 

number

 

∙ 1999 & 2000 - Accept as specified (no validation)

 

 

 

∙ 2001 - Modulus

10 test (if specified - must be valid

 

 

 

number)

 

3110

Employee

M

∙ A35

 

 

address line 1

 

∙ 1999 & 2000 - no commas allowed in address information

 

 

 

∙ 2001 - commas allowed

3120

Employee

O

∙ A35

 

 

address line 2

 

 

 

3130

Employee

O

∙ A35

 

 

address line 3

 

 

 

3140

Employee

O

∙ A35

 

 

address line 4

 

 

 

3150

Employee postal

M

∙ A20

 

 

code

 

∙ 0000 accepted if specified

 

 

 

∙ not to be included in address lines (specified separately)

3160

Employee number

R

∙ A25

 

 

 

 

∙ Mandatory if nature of person = B, F or G

 

 

 

∙ Accept if supplied iro other nature of persons

3170

Date employed

M

∙ N8 (fixed no of characters)

 

from

 

∙ Format - CCYYMMDD

 

 

 

∙ Valid date not greater than current date

 

 

 

∙ Value cannot be greater than value of code 3180

3180

Date employed to

M

∙ N8 (fixed no of characters)

 

 

 

∙ Format - CCYYMMDD

 

 

 

∙ Valid date not greater than current date + 30 days

 

 

 

∙ Value cannot be less than value of code 3170

3190

Voluntary over

O

∙ A1 (fixed no of characters)

 

deduction

 

∙ Reject if IT3(a)

 

 

 

∙ Value can only be Y, J or N

3200

Pay periods in tax

R

∙ N3.4 (fixed no of characters)

 

year

 

∙ Mandatory if IRP5 - accept if supplied iro IT3(a)

 

 

 

∙ Must have a decimal point

 

 

 

∙ Cannot be less than value of code 3210

 

 

 

∙ Value - 1.0000 up to 380.0000

3210

Pay periods

R

∙ N3.4 (fixed no of characters)

 

worked

 

∙ Mandatory if IRP5 - accept if supplied iro IT3(a)

 

 

 

∙ Must have a decimal point

 

 

 

∙ Cannot be greater than value of code 3200

3220

Fixed rate income

O

∙ A1 (fixed no of characters)

 

 

 

∙ Value can only be Y, J or N

 

 

 

∙ Not applicable if IT3(a)

3230

Directive number

O

∙ A13

 

 

 

∙ Accept if specified - interface with NITS

 

 

 

∙ Only one number per certificate

3601

Normal Income

R

∙ N15

to

 

 

∙ Code mandatory if amount is specified

3612

 

 

∙ Cents must be omitted (decimal in amount is invalid)

3701

Allowances

 

∙ 1999 & 2000 - negative amounts allowed

 

∙ 2001 - reject if negative amounts are specified

to

 

 

∙ Total income amounts must = sum of 3696 + 3699

3714

 

 

 

3801

Fringe benefits

 

∙ A1 (fixed no of characters for RF indicator)

to

 

 

∙ RF indicator must be inserted between code and amount

3810

 

 

 

 

(value Y, J, N or empty field)

 

 

 

3901

Lump sum

 

 

to

payments

 

 

3907

 

 

 

3695

Gross annual

R

∙ N15

 

income

 

∙ Only applicable from 2001

 

 

 

∙ Code mandatory if amount is specified

 

 

 

∙ Cents must be omitted (decimal in amount is invalid)

3696

Gross non-

R

∙ N15

 

taxable income

 

∙ Code mandatory if amount is specified

 

 

 

∙ Cents must be omitted (decimal in amount is invalid)

 

 

 

∙ Must equal sum of amounts iro codes 3602, 3604, 3609,

 

 

 

3612, 3703, 3705, 3709 and 3714

 

 

 

∙ Allow R20 deviation for rounding off

3697

Gross retirement

R

∙ N15

 

funding income

 

∙ Code mandatory if amount is specified

 

 

 

∙ Cents must be omitted (decimal in amount is invalid)

 

 

 

∙ Allow R20 deviation for rounding off

3698

Gross non-

R

∙ N15

 

retirement funding

 

∙ Code mandatory if amount is specified

 

income

 

∙ Cents must be omitted (decimal in amount is invalid)

 

 

 

∙ Allow R20 deviation for rounding off

3699

Gross

R

∙ N15

 

remuneration

 

∙ Code mandatory if income amounts are specified

 

 

 

∙ Cents must be omitted (decimal in amount is invalid)

 

 

 

∙ 2000 - amount = sum of 3697 + 3698

 

 

 

∙ 2001 - amount = total of amounts for all income codes

 

 

 

specified (excluding 3602, 3604, 3609, 3612,

 

 

 

3703, 3705, 3709 and 3714)

 

 

 

- sum of 3696 + 3699 = sum of amounts for all

 

 

 

income codes

 

 

 

- amount = sum of 3697 + 3698

 

 

 

∙ Allow R20 deviation for rounding off

4001

Deduction

R

∙ N15

to

amounts

 

∙ Code mandatory if amount is specified

4007

 

 

∙ Cents must be omitted (decimal in amount is invalid)

 

 

 

∙ If employee contributed to more than one fund, then

 

 

 

contributions to each fund must be shown separate

 

 

 

∙ No negative amounts allowed

 

 

 

∙ N11 (fixed no of characters for clearance no

 

 

 

∙ Fund clearance no must be inserted between code and

 

 

 

amount, except for 4005 (value = clearance number

 

 

 

18204xxxxxx or empty field)

 

 

 

∙ Format of clearance number = ,code,,amount,

 

 

 

,code,18204 no, amount,

4101

SITE deduction

R

∙ N12.2

 

 

 

∙ 2 decimal digits mandatory (cents must be specified even

 

 

 

if zero)

 

 

 

∙ decimal point - no comma allowed

 

 

 

∙ negative amounts not allowed

 

 

 

∙ invalid if IT3(a) - use code 4150

4102

PAYE deduction

R

∙ N12.2

 

 

 

∙ 2 decimal digits mandatory (cents must be specified even

 

 

 

if zero)

 

 

 

∙ decimal point - no comma allowed

 

 

 

∙ negative amounts not allowed

 

 

 

∙ mandatory if fixed rate income & voluntary over deduction

 

 

 

= Y or J (amount must be greater than 0)

 

 

 

∙ invalid if IT3(a) - use code 4150

4103

Total tax

R

∙ N12.2

 

deduction

 

∙ 2 decimal digits mandatory (cents must be specified even

 

 

 

if zero)

 

 

 

∙ decimal point - no comma allowed

 

 

 

∙ negative amounts not allowed

 

 

 

∙ amount = sum of 4101 + 4102

 

 

 

∙ invalid if IT3(a) - use code 4150

4150

IT3(a) reason

R

∙ N2

 

code

 

∙ Mandatory if IT3(a)

 

 

 

∙ If code specified - codes 4101, 4102 or 4103 may not be

 

 

 

supplied

 

 

 

∙ If no value then 4103 cannot be zero

 

 

 

∙ Value: 01 = Director's remuneration (private co / CC)

 

 

 

02 = Income less than tax threshold

 

 

 

03 = Independent contractor

 

 

 

04 = non-taxable earnings (also use for nil

 

 

 

directives)

9999 End of record

M

∙Last code of record

∙Must not be followed by any other character

EMPLOYER TRAILER RECORD

 

 

 

(m) Mandatory,

 

Code

Field name

(o) Optional or

Validation rules

 

 

(r) rules

 

6010

Employer total

M

∙ N15

 

records

 

∙ First code of record

 

 

 

∙ Total = Employer header (2010) + All certificates (3010) -

 

 

 

must be correct

 

 

 

∙ Code not to be preceded by any other character (e.g.

 

 

 

comma or space)

6020

Employer total

M

∙ N15

 

code value

 

∙ Total = Sum of all codes 2010 - 2090, 3010 - 4150 + all

 

 

 

9999 in the specific records (must be correct)

6030

Employer total

M

∙ N12.2

 

amount

 

∙ 2 decimals mandatory (cents must be specified)

 

 

 

∙ Decimal point - comma not allowed

 

 

 

∙ Total = total of amounts values for employer for codes

 

 

 

3601 - 4103 (must be correct)

 

 

 

∙ Rounding off in records — if there is discrepancy, multiply

 

 

 

the number of occurrences of amounts with 99 cents. If

 

 

 

figure is greater than or equal to the difference - accept

 

 

 

submission

9999

End of record

M

∙ Last code of record

 

 

 

∙ Must not be followed by any other character

IRP-5 Form isn’t the one you’re looking for?

Related Documents