Employers need to give tax certificates to their employees when they receive remuneration. The certificate shows the total earnings for the year and the amount of employees’ tax deducted or withheld.

The two types of tax certificates:

• IRP5: The certificates include tax codes and no 'non-contribution' code 
• IT3(a): The certificates include no tax codes and a 'non-contribution' code with a reason value

Distribute the tax certificates manually to the employees:

• The certificates generate during your Live Run
• Distribute the tax certificates by giving hardcopies to employees (printed or printed from PDF)

 TIP: Keep a record of each certificate received per employee. 

Distribute the tax certificates via email to employees:

• Generate the tax certificates from SARS e@syFile™ Employer. Refer to the 'how-to' guide from the SARS website:  PAYE-easyFile-G01 – e@syfile™TC Employer Guide – External Guide
• Attach the individual certificate per email and send to employees

 TIP: Keep record of each delivery by activating delivery receipt on emails. 

Upload tax certificates to InfoSlips to employees:

• Refer to the article for guidelines: How to upload IRP5 certificates to InfoSlips

Upload to tax certificates to Premier ESS to employees:

• Refer to the article for guidelines: How to upload IRP5 certificates to Premier ESS