An IRP5 is the annual employee tax certificate. Your employer issues one for each tax year (one per employer if you changed jobs) showing source codes for income earned, fringe benefits, retirement contributions, and PAYE/UIF/SDL withheld. Employers submit identical data to SARS via the EMP501 reconciliation in May/October.
Source codes carry the meaning. 3601 is normal salary, 3605 is annual bonus, 3702 is taxable travel allowance, 4001 and 4006 are retirement contributions, 4115 is PAYE deducted. Code 3699 is the most-watched line — it’s the total taxable income figure that drives the year’s bracket calculation.
SARS pre-populates your ITR12 from the IRP5 data submitted by employers. If figures don’t match what’s on the slip your employer gave you, the employer copy is what counts — ask them to resubmit a corrected EMP501 rather than amending the return manually.