| Abbreviation |
eipc_anu_2008_2024 |
| Bibliographic Citation |
National Treasury and UNU-WIDER. 2026. Employee Income Payroll Certificate, Annual 2008-2024 [dataset]. Extraction 7 Version 1. Pretoria: South African Revenue Service [producer of the original data], 2024. Pretoria: National Treasury and UNU-WIDER [producer and distributor of the harmonised dataset]. |
| Version |
Extraction 7, Version 1 (e7_v1) |
| Version Notes |
This version forms part of the 7th extraction of SARS micro tax administrative data received by the NT-SDF in 2024. |
| Production Date |
2024-08-01
|
| Kind of Data |
Administrative records |
| Unit of Analysis |
The unit of analysis is the certificate (job spell), where one individual may hold multiple certificates reflecting employment with different employers within the tax year. |
| Description of Scope |
The EIPC data covers all information captured on an IRP5 or IT3(a) certificate, including: de-identified personal identifiers, employer identifiers, income source codes, earnings, deductions, taxable income, and UIF contributions. |
| Universe |
The EIPC primarily covers employees whose employers are registered for Pay As You Earn (PAYE) with the South African Revenue Service (SARS), as employers are required to submit an IRP5 or IT3(a) certificate for each employee, regardless of their level of remuneration or whether they are liable for income tax. The dataset also includes certain non-employment income recipients—such as pensioners—whose income is reported through the PAYE system. As a result, the data captures a large share of formal sector employment in South Africa, spanning private companies, public sector entities, NGOs, and other registered employers.
However, the data excludes workers in the informal sector, employees of employers not registered for PAYE, and domestic workers whose employers are not registered. Self-employed individuals and those earning exclusively from non-employment sources are also excluded. |
| Country |
South Africa |
| Geographic Unit |
South Africa |
| Geographic Coverage |
South Africa |
| Date Range |
2008-2024 |
| Time Method |
Tax years in the EIPC are defined as running from 1 March to 28/29 February of the following calendar year. The tax year is named after the year in which it ends; for example, the 2022 tax year encompasses the period 1 March 2021 to 28 February 2022, of which 10 months fall within the 2021 calendar year. Researchers are advised to bear this distinction in mind when conducting temporal analyses. |
| Publication Frequency |
Annual |
| Mode of Data Collection |
e-filing or paper submission |
| Data Collection Instrument |
IRP5 or IT3(a) tax form |
| Anonymization and Redaction |
Direct Identifiers such as ID number, passport number, and tax reference number have been de-identified at SARS using an algorithm not shared with the NT-SDF. |
| Data Processing |
Researchers should be aware that IRP5 forms may be revised after initial submission, resulting in duplicate certificates. In such cases, researchers should retain only one record per certificate, with the most recent revision generally being preferred.
The most recent tax year in the dataset made available is typically less fully populated than earlier years, reflecting ongoing employer submissions and revisions at the time of extraction. As such, a decline in the number of observations may not necessarily indicate a true reduction in economic activity. |
| Data Quality Notes |
Researchers should be aware that it is possible for IRP5 forms to be revised; in these cases, duplicates will appear and it is necessary for the researcher to select one copy/revision for each certificate (the most recent is generally best). |
| Metadata Producer |
National Treasury Secure Data Facility (NT-SDF) |
| Source |
South African Revenue Service (SARS) |
| Acknowledgements |
|
| Access Authority |
The data is housed at the National Treasury Secure Data Facility (NT-SDF), located within the National Treasury in Pretoria. |
| Access Conditions |
Access to the EIPC is restricted to approved researchers working within the NT-SDF secure enclave, under the terms of a signed non-disclosure agreement. Researchers must submit a project proposal for review and may only access the data once approval has been granted. Any research outputs or publications derived from this data must cite the dataset in accordance with the prescribed citation.
Researchers can apply via two channels:
1. Researchers can submit an online research proposal form to the National Treasury. The work must be novel, policy-relevant, and feasible using the data.
2. Researchers can respond to a request for research proposals via the Southern Africa – Towards Inclusive Economic Development (SA-TIED) programme. |
| List of Files |
Due to the large size of the dataset, files are organised and stored separately by tax year to facilitate handling and access.
zaf_sars_eipc_anu_2008_e7_v1
zaf_sars_eipc_anu_2009_e7_v1
zaf_sars_eipc_anu_2010_e7_v1
zaf_sars_eipc_anu_2011_e7_v1
zaf_sars_eipc_anu_2012_e7_v1
zaf_sars_eipc_anu_2013_e7_v1
zaf_sars_eipc_anu_2014_e7_v1
zaf_sars_eipc_anu_2015_e7_v1
zaf_sars_eipc_anu_2016_e7_v1
zaf_sars_eipc_anu_2017_e7_v1
zaf_sars_eipc_anu_2018_e7_v1
zaf_sars_eipc_anu_2019_e7_v1
zaf_sars_eipc_anu_2020_e7_v1
zaf_sars_eipc_anu_2021_e7_v1
zaf_sars_eipc_anu_2022_e7_v1
zaf_sars_eipc_anu_2023_e7_v1
zaf_sars_eipc_anu_2024_e7_v1 |
| Data Extraction Date |
2026-04-28
|
| Key (Identifying/Merging) Variables |
|