SARS payroll forms sound similar but serve different purposes. EMP201 is the monthly return an employer files. IRP5 is the year-end certificate an employee receives. IRP6 is a provisional tax return for anyone with non-salary income. Confusing them can cause missed deadlines and mismatched tax records.
EMP201 — monthly employer return
Every employer must submit an EMP201 each month. It declares the total PAYE, UIF and SDL withheld from employees and owed by the employer. The payment must reach SARS by the 7th of the following month (or the next business day if the 7th falls on a weekend or public holiday).
IRP5 — employee tax certificate
At the end of the tax year, each employee receives an IRP5 summarising their total remuneration, PAYE, UIF and SDL for the year. Employees use this to complete their personal income tax returns. Employers must issue IRP5s by the deadline set by SARS and submit them via eFiling.
IRP6 — provisional tax
IRP6 is not a payroll return. It is a provisional tax return for companies, trusts, and individuals who earn income that is not subject to PAYE. There are two compulsory IRP6 returns per year, with a possible third top-up payment. Provisional taxpayers estimate their taxable income and pay tax in advance.
Quick comparison
| Form | Who files | How often | What it reports |
|---|---|---|---|
| EMP201 | Employer | Monthly | PAYE, UIF, SDL |
| IRP5 | Employer issues | Yearly | Employee annual earnings and tax |
| IRP6 | Provisional taxpayer | Twice a year | Estimated taxable income |
How AccPro Lite handles all three
- Monthly EMP201 summary from payroll data
- Year-end IRP5 and IT3(a) certificate generation
- Provisional tax estimates for company IRP6 returns
- SARS deadline tracking for each return type
Payroll and tax returns in one place
No credit card required. Native SARS & CIPC filing, live bank feeds, and an AI assistant built for South Africa.
Start your free trial