IRP5 2026: Key Dates, Process, and What Employers Need to Know

As the 2026 tax year approaches, employers and payroll administrators need to prepare for the IRP5/IT3(a) submission process and associated EMP501 reconciliations. Getting this right is critical — not only for SARS compliance, but also to ensure employees can submit their personal tax returns without delays or penalties.

This guide sets out the key dates, step-by-step process, and common pitfalls to help you stay compliant for the 2026 IRP5 season.

What is an IRP5?

An IRP5 certificate is a tax certificate issued by an employer to an employee, reflecting:

• Salary, wages, bonuses, and allowances

• PAYE, UIF, and SDL deducted

• Fringe benefits and taxable allowances

Where no PAYE is deducted (for example, certain contractors), an IT3(a) certificate is issued instead.

These certificates are submitted to SARS as part of the employer’s EMP501 reconciliation and are then made available to employees for their personal tax returns.

Key SARS Dates for the 2026 IRP5 Season

🔹 Tax Year

• 1 March 2025 – 28 February 2026

🔹 Interim EMP501 Reconciliation

• Period: 1 March 2025 – 31 August 2025

• Submission deadline: 31 October 2025

🔹 Annual EMP501 & IRP5/IT3(a) Submission

• Period: 1 March 2025 – 28 February 2026

• Submission deadline: 31 May 2026

🔹 IRP5 Certificates Available to Employees

• Typically mid-May to early June 2026, once SARS accepts the annual EMP501