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How do I report medical scheme contributions missing from my IRP5?
How do I report medical scheme contributions missing from my IRP5?
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Direct answer
If medical scheme contributions are missing from an IRP5, first compare the IRP5, medical scheme tax certificate and payslips. Where an employer or scheme submitted incomplete or wrong source data to SARS, ask the responsible issuer to investigate and correct it. Do not alter an issuer's certificate amount just to make the ITR12 look right.
The monthly contribution you paid is not the same thing as the final medical tax credit. The return and assessment use specific certificate data and tax rules, so start with accurate records.
What this means in practice
Medical information can be prepopulated from more than one source. Your employer may report payroll information, while the scheme reports membership and contribution details. A mismatch can arise when membership changed, a dependant changed, payroll timing differed or an employer captured information incorrectly. It can also be a display or certificate issue, so collect evidence before assuming the return is wrong.
The medical scheme certificate is key evidence. Check the tax year, principal member, dependants, contribution period and certificate number. Compare it with payroll deductions and the IRP5. If the employer withheld money but the scheme certificate shows a different arrangement, ask both parties targeted questions rather than combining amounts yourself.
If the issuer confirms a correction, retain the correspondence and wait for it to be resubmitted. Then refresh eFiling and review the updated data. The fact that an amount did not prepopulate does not mean you should invent a certificate or claim an unsupported credit.
Step-by-step
- Collect the three core documents.
Download the IRP5, medical scheme tax certificate and relevant payslips for the same tax year. Check names, tax number and dates.
- Reconcile the differences.
List each monthly payroll deduction and compare it with the scheme statement. Note membership start or end dates, changes in dependants and employer contributions.
- Ask the right issuer to investigate.
Ask payroll about IRP5 reporting and the scheme about its tax certificate. Provide copies, but do not send unnecessary medical information.
- Request source correction where needed.
If an issuer identifies an error, ask it to submit the corrected record to SARS and provide written confirmation.
- Refresh and review eFiling.
Once correction is confirmed, refresh the return data and compare again. Keep the corrected certificate with the older one.
- Submit from evidence.
Retain the certificate, return and assessment. Seek advice if the facts involve more than one payer, separated spouses or a disputed dependant.
Documents and records to keep
- IRP5, medical scheme tax certificate and membership schedule.
- Payslips and proof of contribution payments.
- Employer and scheme correction correspondence.
- ITR12, ITA34 and any revised certificate.
Important limits and exceptions
Do not confuse correcting a certificate with calculating a medical tax credit. They are related but separate questions. This article does not tell you how much credit you will receive, whether an adult dependant qualifies, or how unreimbursed medical expenses are treated.
If your employer reimbursed a contribution or you changed schemes during the year, retain the full sequence of documents. A number that looks duplicated may be explained by a valid change, while a missing amount may require issuer action.
When to get tailored advice
Seek help if the certificate is still wrong after correction, the same contribution appears under two taxpayers, the scheme membership changed around retirement or divorce, or SARS has requested verification. TaxProof can help organise the reconciliation.
Related TaxProof guides
- How do I correct an IRP5 with wrong salary, PAYE or medical-aid amounts?
- Can I claim medical tax credits for my adult dependent child? (B06-IND-007)