An IT3(a) is the year-end certificate an employer issues for an employee whose remuneration had no PAYE deducted. It mirrors the IRP5 in every way except that it reflects no tax withheld.
What it means
Sometimes remuneration is paid but no PAYE is due - the employee earned below the threshold, or the income was of a type not subject to withholding. SARS still wants the income reported, so an IT3(a) is issued instead of an IRP5. Which one an employee receives depends purely on whether any PAYE was deducted.
Where it fits in
IT3(a) certificates are generated at the reconciliation points, alongside IRP5s, usually in e@syFile. They form part of the same EMP501 reconciliation and must agree with the declarations. The income on them is reported under the same source-code structure as an IRP5.
Key rules
- Issued where remuneration was paid but no PAYE was deducted.
- The non-taxable counterpart of an IRP5.
- Generated with IRP5s and included in the EMP501 reconciliation.
- Uses the same source-code structure as the IRP5.
