Why does SARS say my IRP5s don’t match?

When SARS says your IRP5s don’t match, it means there is a discrepancy between the totals of the individual employee tax certificates (IRP5/IT3(a)) and the EMP501 summary totals that you submitted. This is a common reason for EMP501 rejection and usually points to one or more of the following issues:

COMMON REASONS YOUR IRP5s DON’T MATCH YOUR EMP501

1. Manual edits in e@syFile not matching the imported payroll data

• If you manually change IRP5s or EMP501 values in e@syFile, but don’t update the source payroll data, the totals won’t align.
• EMP501 = sum of all IRP5s. If it doesn’t, SARS will reject or flag the submission.

2. Omitted or duplicated IRP5 certificates

• Missing an employee IRP5 (e.g., terminated employee not included)
• Duplicated IRP5s for an employee or a duplicate employee number
• Forgotten part-time, commission, or director-only workers

3. Negative or zero values in IRP5s

• SARS does not accept negative figures (e.g., for PAYE, UIF, or remuneration).
• Zero remuneration IRP5s without reason are also flagged.

4. Incorrect EMP501 totals

• If you typed in your EMP501 values manually instead of allowing e@syFile to auto-calculate from the IRP5s, they may not match.
• Common: PAYE or UIF amounts don’t match the total from IRP5s.

5. Incorrect allocation of codes on IRP5

• Wrong income codes (e.g., using 3601 instead of 3605 for bonuses)
• ETI values on IRP5s not aligning with EMP501 ETI totals
• SDL or UIF calculated incorrectly

6. Rounding differences

• Minor rounding differences across many certificates can create mismatches.
• SARS expects the EMP501 total to match the IRP5 total exactly, even to the last cent.

7. Old or corrupted e@syFile version

• Using a version of e@syFile that doesn’t validate correctly or has a known bug can cause totals to mismatch.

HOW TO FIX IRP5 MISMATCH ISSUES

1. Use the “Reconciliation Totals” report in e@syFile:

1. • This shows EMP501 totals vs. IRP5/IT3 totals
   • Go to Utilities → Reconciliation Totals inside e@syFile

1. Re-import your payroll file:

1. • Re-export from your payroll system
   • Delete all old records in e@syFile
   • Re-import and regenerate IRP5s and EMP501

1. Double-check each IRP5:

1. • Make sure all income, deductions, PAYE, UIF, SDL values are correct
   • Verify the total PAYE, UIF, SDL across all IRP5s matches EMP501

1. Don’t manually edit EMP501 totals in e@syFile unless advised by SARS or your payroll support.

Need Help?

If you’re using a payroll system (e.g., Sage, SimplePay, PaySpace, Psiber), most have built-in SARS reconciliation reports. Use them to check for mismatches before importing to e@syFile.

Or contact [email protected] for a consultation, or let us do your submissions for you.