When must I receive my IRP5?

The IRP 5 / IT 3 (a) certificates must be issued and delivered to employees to whom remuneration is paid or become payable within:

  • 60 days after the end of the tax year or alternate period;
  • 14 days after an employee has left the employer’s service;
  • 7 days after the employer has ceased to be an employer; or
  • a further period as the Commissioner under special circumstances may approve.

The electronic data information must be submitted in the prescribed submission method within:

  • 60 days after the end of the tax year or alternate period;
  • 14 days after the date on which the employer has ceased to carry on business or other undertaking in respect of which an employer has paid or becomes liable to pay remuneration to any employee; or
  • such longer time as the Commissioner may approve.