IRP5 vs. IRP6 in South Africa: A Simple Guide for Taxpayers

Confused by SARS tax forms? Learn the key differences between an IRP5 and an IRP6, who gets them, and what you need to do to stay compliant in South Africa

IRP5 vs. IRP6: What’s the Difference and Which One Applies to You?

Tax season in South Africa comes with its own language, and few terms are more common—or more confusing for first-timers—than "IRP5" and "IRP6".

While they sound similar, they serve two completely different purposes. One is a summary of your past, and the other is a payment for your future.

Understanding the difference is the most important first step in managing your taxes, avoiding penalties, and ensuring you get back every cent you're owed. Let's break it down in simple terms.

What is an IRP5? The Employee's Tax Certificate

Think of the IRP5 as your "tax report card" from your employer.

What it is: An IRP5 is a certificate, not a return. Your employer issues it to you (and to SARS) after the end of the tax year (which runs from 1 March to 28 February).

What's on it: It's a summary of all the income you earned from that employer for the tax year. What is very important to know is that your IRP5 only shows what your employer knows about, that is your salary, PAYE, UIF, and employer-paid benefits such as medical aid and retirement fund contributions.

Any personal expenses or contributions made outside of payroll are not reflected on your IRP5. These include:
• Additional medical costs you paid yourself (not reimbursed by your medical aid)
• Retirement annuity (RA) contributions made directly to a fund, not through your employer
• Donations, home office costs, and other claimable deductions.

You will need to capture these manually when completing your ITR12 to ensure SARS gives you the full benefit.

What you do with it: You don't "file" an IRP5. You use the information on it to complete and file your annual income tax return, known as the ITR12. When you log in to eFiling, SARS will often have this information pre-populated for you, thanks to the copy your employer sent them.

In short: An IRP5 is a summary of tax you have already paid.

What is an IRP6? The Provisional Tax Return

Think of the IRP6 as your "tax estimate" that you file yourself.

What it is: An IRP6 is a return, meaning it's a form you must actively complete and submit to SARS. It's used by "provisional taxpayers" to pay their estimated tax liability in advance.
Who files it? You are a provisional taxpayer (and must file an IRP6) if you earn income other than a salary. This includes:
- Freelancers, gig workers, and independent contractors
- Business owners or directors of a company
- Individuals who earn significant income from rent, interest, or dividends (generally over R30,000 per year)
What you do with it: You use the IRP6 to estimate your total income for the full tax year, calculate the tax due, and then pay that amount to SARS in at least two instalments:
- First Payment: Due by the end of August
- Second Payment: Due by the end of February
- There is also an optional third "top-up" payment in September.

The purpose of this is to ensure you are paying your tax throughout the year, just like a salaried employee does via PAYE. It prevents you from being hit with one massive, unmanageable tax bill when you file your final ITR12 return.

In short: An IRP6 is a return used to pay an estimate of tax you will owe.

"Help! Do I Need to Use Both?"

Yes, it's very common to use both.

Example: You have a full-time job as a graphic designer (you get an IRP5 from your employer), but you also do freelance projects on the weekend (which makes you a provisional taxpayer).

In this scenario, you would:

Receive your IRP5 from your employer for your salary.
File two IRP6 returns during the year to pay tax on your freelance income.
Finally, file your annual ITR12 return, where you declare both your salary (from the IRP5) and your freelance income (from your IRP6 estimates) to get your final tax assessment.

Conclusion: Don't Guess, Get it Right

For example let’s say Thabo earns R600,000 salary (IRP5) and R120,000 rental income. He files IRP6s in August and February for rental income and uses both IRP5 and IRP6 in his ITR12.

Understanding whether you're a standard employee (IRP5), a provisional taxpayer (IRP6), or both is the key to staying compliant and avoiding SARS penalties for non-filing or under-payment.

If you only earn a salary: Your IRP5 is your main document.
If you earn "other" income: You are likely a provisional taxpayer and must file an IRP6.

Managing provisional tax can be complex, especially when you're trying to estimate your income and avoid penalties. This is where tools like TaxClaw.ai can simplify your life by helping you track your freelance income, calculate your estimated tax, and remind you of your IRP6 deadlines, all in one place.

Disclaimer:This article is for informational purposes only and does not constitute financial or tax advice. Tax laws are complex and subject to change. We strongly recommend consulting with a registered tax practitioner to address your specific circumstances. TaxClaw.ai is a tool to assist you in managing your tax obligations and is not a substitute for professional advice.

TaxClaw's AI model is reviewed by SARS Registered Tax Practitioner PR-0106041.
Tax filings are submitted by SARS Registered Tax Practitioner PR-0092910