An IRP30 is the certificate SARS issues to a labour broker confirming it is exempt from having PAYE withheld on payments it receives. A labour broker supplies workers to clients for a fee, and the default rule is that the client withholds PAYE unless this certificate is held.
What it means
Without an IRP30, a client paying a labour broker must treat the payment like remuneration and deduct PAYE before paying it over. A valid IRP30 reverses that: the broker is paid gross and accounts for its own tax. The certificate is time-limited and must be valid for the period of the payment.
Where it fits in
The IRP30 sits in the labour broker's tax setup and determines whether the client's payroll withholds PAYE on the fee. It is checked at payment time - an expired or absent certificate puts the withholding obligation back on the client.
Key rules
- The exemption certificate that allows a labour broker to be paid without PAYE withheld.
- Without it, the client must deduct PAYE from the payment.
- Time-limited and must be valid for the payment period.
- An expired or missing IRP30 returns the withholding duty to the client.
