Multiple IRP5s: Why You May Owe SARS on Your 2026 Tax Return
Quick Answer
If you received income from more than one employer during the 2026 tax year (1 March 2025 to 28 February 2026), you may have more than one IRP5 certificate.
Having multiple IRP5s does not automatically mean that you will owe SARS.
However, if you earned income from two or more employers at the same time, the PAYE deducted separately by each employer may be insufficient because each employer generally calculates PAYE based on the remuneration it pays you.
When SARS assesses your 2026 tax return, it combines your relevant income and calculates your tax liability on the total.
This can result in an additional amount being payable to SARS even though each employer deducted PAYE.
SARS specifically warns that taxpayers receiving employment income from more than one source may have insufficient PAYE because South Africa’s progressive tax system calculates the final liability after combining the taxpayer’s income. South African Revenue Service
What Is an IRP5?
An IRP5/IT3(a) is a tax certificate issued in respect of employment-related income.
It contains information that SARS uses when assessing your income tax return, including relevant:
- Remuneration.
- Allowances.
- Fringe benefits.
- Deductions.
- PAYE deducted.
If you worked for more than one employer during the tax year, you may therefore have more than one IRP5.
Does Having Two IRP5s Mean I Will Owe SARS?
No.
There is a major difference between:
working for two employers at the same time, and
changing jobs during the tax year.
Simply having two IRP5s does not mean you have underpaid tax.
Example: You Changed Jobs During the Year
Suppose Thandi worked for Employer A from March to August and then left.
She started working for Employer B in September.
At the end of the tax year, she may receive:
- One IRP5 from Employer A.
- One IRP5 from Employer B.
She therefore has two IRP5s, but she did not necessarily earn two salaries simultaneously.
Having two certificates by itself does not create additional tax.
SARS will combine the information from both certificates and determine her final tax position for the year.
Why Can Two Employers at the Same Time Cause a Tax Shortfall?
The problem is more likely to arise where you receive remuneration from two employers concurrently.
Each employer generally calculates PAYE using the remuneration it pays you.
Employer A doesn’t necessarily calculate its PAYE as though you are also earning a salary from Employer B.
Employer B does the same.
SARS, however, ultimately looks at your combined income when assessing your annual tax return.
Because South Africa has a progressive income tax system, the combined tax can be higher than the total PAYE deducted separately.
SARS itself identifies this as a reason taxpayers receiving remuneration from more than one employer can be left with a tax debt on assessment. South African Revenue Service
Real Example: Two Employers and a SARS Tax Bill
Let’s use a simplified example to show how this works.
Suppose during the 2026 tax year you earn:
Employer A: R300,000
Employer B: R200,000
Your combined employment income is:
R300,000 + R200,000 = R500,000
Assume each employer calculates PAYE separately based on the remuneration it pays you.
When SARS assesses your tax return, however, it does not treat you as two separate taxpayers.
It combines the income:
Total income = R500,000
SARS then calculates your income tax using the tax rates applicable to the 2026 year of assessment.
The result may be that the total PAYE deducted by Employer A and Employer B is less than the income tax calculated on the combined R500,000.
The difference becomes payable to SARS.
Important: The exact PAYE and final tax figures should be calculated using the 2026 tax tables and the taxpayer’s actual circumstances, including applicable rebates, medical tax credits, retirement contributions and other relevant items. SARS confirms that the 2026 year of assessment runs from 1 March 2025 to 28 February 2026. South African Revenue Service
Why Does SARS Combine the Income?
South Africa has a progressive individual income tax system.
As taxable income increases, portions of that income fall into higher marginal tax brackets.
SARS explains the principle clearly: income from different sources is added together and the progressive tax table is applied to determine the taxpayer’s final liability on assessment. South African Revenue Service
This is why calculating tax separately on:
R300,000
and
R200,000
can produce a different overall result from calculating tax on:
R500,000
The taxpayer is ultimately taxed on the combined taxable income.
Did My Employers Calculate My PAYE Incorrectly?
Not necessarily.
This is one of the most important points for taxpayers to understand.
Both employers may have calculated PAYE correctly based on the remuneration and information available to them.
The shortfall can arise because neither employer’s individual PAYE calculation fully reflects the tax effect of your combined annual income.
So receiving an additional assessment from SARS does not automatically mean that your employer made a payroll mistake.
What If I Changed Jobs Instead of Working Two Jobs?
Changing employers during the year is different.
Suppose you earned:
Employer A from March to August: R250,000
Employer B from September to February: R250,000
Total annual income:
R500,000
You will still have two IRP5s.
However, because the employment periods did not overlap, the tax outcome may be quite different from someone simultaneously earning R250,000 from each employer throughout the same period.
This is why the number of IRP5s alone does not determine whether you will owe SARS.
The amounts, timing, PAYE deducted and your overall tax circumstances matter.
What Should You Check on Your 2026 Tax Return?
Before submitting your ITR12, compare the information reflected on the return with your tax certificates.
Check that:
- All your IRP5s are reflected.
- The employers are correct.
- Employment income agrees with your certificates.
- PAYE deducted agrees with your IRP5s.
- Retirement contributions are correctly reflected.
- Medical scheme information is correct.
- Any other income that must be declared is included.
SARS has increased the amount of third-party information pre-populated on returns for Filing Season 2026, but taxpayers remain responsible for reviewing their information before accepting an Auto-Assessment or submitting a return. South African Revenue Service
What Are the 2026 Tax Return Deadlines?
For Filing Season 2026, SARS has confirmed the following dates:
Auto-Assessment Notices:
1 July to 12 July 2026
Non-provisional individual taxpayers:
13 July to 23 October 2026
Provisional taxpayers:
13 July 2026 to 22 January 2027
These returns generally relate to the 2026 year of assessment: 1 March 2025 to 28 February 2026.
What Can You Do If You Have Two Employers?
If you are currently earning remuneration from more than one employer, don’t wait until Filing Season to discover whether your PAYE is sufficient.
1. Calculate Your Combined Annual Income
Estimate what you expect to earn from all employers for the year.
2. Estimate Tax on the Combined Income
Calculate your expected annual tax liability using the applicable SARS tax tables.
Then compare that amount with the PAYE you expect your employers to deduct.
3. Identify the Potential Shortfall
For example, for illustration purposes only:
Estimated annual tax liability: R100,000
Expected PAYE from Employer A: R45,000
Expected PAYE from Employer B: R25,000
Total PAYE: R70,000
Estimated shortfall:
R100,000 − R70,000 = R30,000
That R30,000 should not come as a surprise when the annual assessment arrives.
4. Consider Additional PAYE
Depending on your circumstances, you may be able to arrange for additional PAYE to be deducted during the year.
This can help spread the additional tax burden instead of facing a large amount after assessment.
5. Review Your Position During the Year
If your income changes, recalculate.
A pay increase, bonus, second job or additional income source can materially change your expected tax position.
Do Multiple IRP5s Make You a Provisional Taxpayer?
Not automatically.
Receiving two IRP5s does not, by itself, mean that you are a provisional taxpayer.
SARS describes non-provisional taxpayers as typically individuals earning regular salary or wage income from which PAYE is deducted, while provisional tax commonly becomes relevant where a taxpayer earns additional income from sources such as business, freelance, investment or rental activities. The taxpayer’s actual circumstances and applicable exclusions must be considered.
So we should not tell every person with multiple IRP5s to register for provisional tax.
Practical Tip from Eva Financial Solutions
If you have two employers, don’t simply add the PAYE figures on your payslips and assume enough tax is being deducted.
Do this calculation instead:
Step 1: Add your expected annual income from both employers.
Step 2: Estimate your tax on the combined taxable income.
Step 3: Add the PAYE expected to be deducted by both employers.
Step 4: Compare the two figures.
If the estimated tax is substantially higher than the PAYE being deducted, deal with the potential shortfall during the tax year rather than waiting for SARS to tell you after assessment.
Frequently Asked Questions
Why do I owe SARS when both my employers deducted PAYE?
Each employer generally calculates PAYE based on the remuneration it pays you. SARS ultimately calculates your tax liability using your combined taxable income. The total PAYE deducted separately can therefore be insufficient.
Does having two IRP5s mean I will owe SARS?
No. You can have multiple IRP5s simply because you changed employers during the year. Whether you owe SARS depends on your combined tax position and the PAYE already deducted.
What tax year does Filing Season 2026 cover?
The 2026 year of assessment runs from 1 March 2025 to 28 February 2026. South African Revenue Service
When is the 2026 tax return deadline?
For non-provisional individual taxpayers who are not auto-assessed, the deadline is 23 October 2026. Provisional taxpayers have until 22 January 2027. South African Revenue Service
What if one of my IRP5s is missing from my tax return?
Don’t simply submit an incomplete return. Compare your ITR12 with the IRP5 certificates from your employers and investigate missing or incorrect information.
Can I receive a refund even if I have multiple IRP5s?
Yes. Multiple IRP5s do not automatically result in tax payable. Your final result depends on your total taxable income, PAYE already paid, applicable rebates, deductions and tax credits.
Should I calculate my tax before Filing Season?
If you have multiple sources of employment income, doing an estimated annual calculation can help identify a PAYE shortfall before SARS assesses your return.
Final Thoughts
Having multiple IRP5s does not automatically mean you will owe SARS.
The real issue is whether the PAYE deducted during the year is sufficient to cover the tax calculated on your combined taxable income.
This is particularly important if you work for two employers simultaneously.
If you simply changed jobs during the year, receiving two IRP5s is perfectly normal and does not, by itself, indicate a tax problem.
At Eva CFO t/a Eva Financial Solutions, we can review your IRP5s, calculate your expected tax position and assist with your 2026 income tax return.
If you have income from multiple employers and are concerned about an unexpected SARS bill, it is better to calculate the position before submitting your return rather than finding out only after SARS issues your assessment.
Disclaimer
This article provides general tax information and should not be regarded as personalised tax or financial advice. Your final tax liability depends on your income, PAYE deducted, deductions, rebates, tax credits and individual circumstances.