Twice a year, SARS will ask the employer to add up all the SITE/PAYE tax paid for that period. The employer must add together all the amounts shown on the receipts and fill in a form, called an IRP501 form. At the end of February every year, the employer must give each employee a form called an IRP5 form, which says how much the employee has earned that year, what deductions have been made and how much tax the employee has paid that year. The employee must keep the form in a safe place.

At the end of February every year, the employer must give each employee a form called an IRP5 form, which says how much the employee has earned that year, what deductions have been made and how much tax the employee has paid that year. The employee must keep the form in a safe place.

In cases where the employer has, for valid reasons, not deducted employees’ tax, the employer must provide the employee with an IT 3(a) certificate.