Here is a comprehensive guide to handling a lost IRP5 certificate in South Africa, covering how to retrieve it from the SARS system, what to do if your employer is uncooperative, and how to complete your tax return without the physical document.
Before diving into the details, it is worth understanding what an IRP5 certificate is and why it matters. An IRP5 certificate is a tax document issued by your employer that shows your total income, the amount of Pay-As-You-Earn (PAYE) tax deducted, and other deductions such as UIF for a specific tax year . SARS uses the information on your IRP5 to pre-populate your annual income tax return (ITR12). Knowing your rights and the proper steps will help you resolve the issue without unnecessary stress or penalties.
What To Do If I Lost My IRP5 Certificate in South Africa
Quick Reference: What To Do Based on Your Situation
| Situation | Action to Take |
|---|---|
| You lost the physical or PDF copy, but your employer submitted it | Log into SARS eFiling or the SARS MobiApp and check your IRP5 data |
| You cannot find it on eFiling | Click the Refresh Data button to pull the latest certificates from SARS |
| Your employer is still operating but ignoring you | Request a corrected certificate; escalate to the CCMA if they refuse |
| Your employer has closed down or is untraceable | Visit a SARS branch with payslips and bank statements for assistance |
| You submitted a return with the wrong IRP5 info | Submit a Request for Correction (RFC) via eFiling |
Step 1: Check If Your IRP5 Is Already on SARS eFiling
Before you panic, know that your IRP5 is not just a piece of paper. Your employer is legally required to submit all IRP5 certificates electronically to SARS as part of their annual EMP501 reconciliation . This means that even if you lost your physical copy, the digital data is likely already sitting on SARS’s system, ready to be used for your tax return .
The official deadline for employers to issue IRP5 certificates to employees and submit them to SARS is 31 May following the end of the tax year . If it is after this date, follow these steps:
1. Log into SARS eFiling or open the SARS MobiApp .
2. Navigate to your Income Tax return (ITR12) for the relevant year.
3. Look for the section labelled “Employee Tax Certificate Information [IRP5/IT3(a)]” .
4. If you see your IRP5 listed there, click on the dropdown arrow to view the details. Compare the information with your final payslip to ensure it is correct .
If you do not see your IRP5 listed, proceed to Step 2.
Step 2: Refresh Your Data on SARS eFiling
Sometimes, the data is available but simply has not loaded into your specific return yet. The easiest fix is to use the Refresh Data function.
1. On your ITR12 return screen, find the “Refresh Data” button located near the bottom of the page .
2. Click it, and a pop-up window will appear asking you to confirm.
3. You will see a checkbox list of data types. Ensure “IRP5 data” is selected .
4. Click OK.
5. The system will process the request. A green notification reading “Data refreshed successfully” should appear .
Once refreshed, return to the Employee Tax Certificate Information section. Your lost IRP5 should now be visible. This is the quickest and most common way to resolve a “lost” certificate.
Step 3: Contact Your Employer (If the Data is Missing or Incorrect)
If refreshing the data does not bring up your IRP5, or if the data is present but appears wrong (e.g., incorrect income or PAYE amounts), you need to contact your employer .
Only the employer can issue or correct an IRP5 certificate. SARS cannot change or generate an IRP5 for you . The employer is legally obligated to provide you with a correct certificate.
– What to ask for: Request a copy of your IRP5 certificate, or request a corrected version if the one on SARS is wrong.
– How to follow up: Put your request in writing (email) so you have a record. Employers who refuse to cooperate often do so because they have not been paying their PAYE taxes to SARS .
If the employer agrees to fix it, they will submit an updated file to SARS. You must then go back to eFiling and click “Refresh Data” again to pull the corrected version into your return .
Step 4: What To Do If Your Employer Refuses or Is Uncooperative
If your employer ignores you, refuses to correct the error, or has simply closed down and is untraceable, you cannot resolve this alone and need SARS’s help directly.
Option A: Employer is Insolvent, Untraceable, or Not Registered for PAYE
If your former employer has shut down, disappeared, or was never registered for tax, SARS allows you to file your return using alternative documents .
You will need to visit your nearest SARS branch (book an appointment via the SARS website or call 0800 00 7277). Bring the following documents with you :
1. All payslips issued by the employer for that tax year.
2. Bank statements showing the salary deposits from the employer into your account.
3. A copy of your employment contract (if available).
4. The employer’s name, physical address, and contact details.
SARS will use these documents to assess your return manually. This option is generally only accepted if the employer is genuinely untraceable or deregistered .
Option B: Employer is Operating but Refuses to Issue a Corrected IRP5
If your employer is still in business but simply refusing to fulfil their legal duty, you may need to escalate the matter.
Report the matter to the police: Alleging fraud or non-compliance. Get a case number. This serves as evidence that you are trying to resolve the issue.
Approach the CCMA: You can file a complaint that the employer has not fulfilled their obligation to you as an employee. The CCMA may grant an order compelling the employer to issue the correct IRP5.
Engage SARS: Present the police case number and CCMA documents to SARS and request that they issue an estimated assessment based on your payslips and bank statements.
The law states that SARS should not penalise a taxpayer for an employer’s failure to comply .
Step 5: What If the Data is There, But You Already Filed Your Return?
If you already submitted your tax return (or accepted an auto-assessment) using missing or incorrect IRP5 data, you do not need to panic. The solution is a “Request for Correction” (RFC).
1. Log into SARS eFiling .
2. Go to “Returns” and then “Returns History”.
3. Find the income tax return (ITR12) for the relevant year.
4. Select “Request for Correction”.
5. **Important Note:** You cannot manually type over the IRP5 fields. You must Refresh the Data as described in Step 2. Once the correct IRP5 populates, it will automatically update the return figures .
6. Resubmit the corrected return.
Important Distinction: IRP5 vs. IT3(a)
While this guide focuses on IRP5 certificates (for salaried employees where tax was deducted), you might also see IT3(a) certificates. An IT3(a) is issued for interest earned from a bank or investment income where no tax was deducted at source . The troubleshooting steps are the same: check eFiling, refresh your data, and contact the bank if the information is missing.
Pros and Cons Summary of Different Solutions
Requesting a Copy from Your Employer
Pros: Free and direct, employer is legally obligated to provide it.
Cons: Employer may be unresponsive, slow, or defunct.
Using “Refresh Data” on SARS eFiling
Pros: Instant, free, works immediately if employer has submitted data.
Cons: Does not work if the employer has not submitted the IRP5 to SARS yet.
Visiting a SARS Branch with Payslips
Pros: Allows you to file a return without employer cooperation, SARS assists directly.
Cons: Time-consuming, requires booking an appointment and gathering physical documents, only works if employer is untraceable or deregulated.
Tips for Avoiding Lost IRP5 Issues in the Future
Save Digital Copies Immediately: When your employer sends your IRP5 via email at year-end, save it to a cloud drive (Google Drive, iCloud, OneDrive). Do not rely on a single download on your work computer.
Check eFiling in July: The tax filing season usually opens in July . Log in early to check if your IRP5 has loaded. This gives you months to resolve disputes with your employer before the filing deadline (usually October/November).
Keep Your Final Payslip: Your last payslip of the tax year (February or the month you left the company) should contain year-to-date totals for income and PAYE. This is your best evidence if you need to go to SARS.
Keep a Record of Communication: If your employer is slow to respond to your IRP5 request, keep your emails. If you eventually need to approach SARS or the CCMA, written proof that you requested the document is essential .
Ask for a Copy Upon Resignation: When you leave a job, ask HR for a copy of your IRP5 for the current tax year to date. This ensures you have your records even if the company closes later.
Frequently Asked Questions
What is an IRP5 certificate?
An IRP5 certificate is a tax document issued by an employer showing an employee’s income, PAYE, UIF, and SDL for a tax year, used by SARS to assess income tax returns.
Can SARS give me a copy of my IRP5?
No. SARS cannot generate or provide an IRP5 certificate. Only your employer can issue it. However, SARS eFiling will display the data your employer submitted.
How long does it take for a corrected IRP5 to reflect on eFiling?
Once your employer submits the amended IRP5 to SARS, it usually reflects on your eFiling profile within a few working days.
Can I submit my tax return if my IRP5 is wrong?
No. Submitting a tax return with an incorrect IRP5 may lead to an incorrect assessment, delays, or penalties. Wait for a corrected IRP5 from your employer or use the alternative documentation route with SARS.
Will an incorrect IRP5 affect my tax refund?
Yes. An incorrect IRP5 can result in under- or over-assessment of tax, delayed refunds, or SARS audits .
What is the deadline for employers to issue IRP5s?
Employers must issue IRP5 certificates to employees and submit them to SARS by 31 May following the end of the tax year (which runs from 1 March to 28/29 February) .
Why is my IRP5 not showing on eFiling after the deadline?
Your employer may not have submitted their EMP501 reconciliation yet, or they may have submitted it with errors. Contact your employer first. If they are untraceable, visit a SARS branch .
Keep In Mind
Losing your IRP5 certificate can feel stressful, especially when tax season arrives. Fortunately, in South Africa, the solution is often simpler than expected. Because your employer submits all IRP5 data directly to SARS, your information is likely already waiting for you on eFiling. The “Refresh Data” button is your best friend in this scenario.
If the data is missing or incorrect, the responsibility lies with your employer to fix it . However, if your employer refuses or has vanished, the South African Revenue Service has clear procedures to assist you using your payslips and bank statements, particularly if the employer is insolvent or untraceable .
The key is to act early. Do not wait for the final week of filing season to check your IRP5. Verify your data as soon as the filing season opens in July. This gives you ample time to chase employers, request corrections, or seek SARS’s help without the pressure of an impending deadline. Your IRP5 is the foundation of your tax return; ensuring it is accurate and accessible is the first step to a smooth, penalty-free filing experience.