What proof does an employee have that tax was deducted from his/her earnings by the employer?
An employer must issue an employee with a receipt known as an employees’ tax certificate (IRP 5 certificate) where SITE and PAYE was deducted from the earnings of the employee. This certificate discloses, amongst other things, the total employment income earned for the year of assessment and the total SITE and PAYE that was deducted by the employer and paid to SARS. The IRP 5 certificate must be submitted together with the income tax return to SARS.
