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
This is step 10 of the RSA SARS Submission Utility.
Cause
Resolution
Distribute tax certificates to employees
On successful and accepted submission of your EMP501 at year end, you can give your employees their tax certificates.
There are different methods to provide your employees with their tax certificates:
As an alternative, generate the tax certificates from SARS e@syFile™ Employer Attach the individual certificate per email and send to employees For steps to export certificates refer to the SARS e@syFile™ Employer manual
