There is a section on the ITR12 tax return that asks you to indicate any periods during the tax year when you were not working (i.e., were unemployed).

This section applies only to South African tax residents who are salaried employees and receive an IRP5.

• If you worked for the full tax year, you do not need to complete this section.

• If you were a salaried employee for part of the year and were unemployed for the rest, or if you did not work at all, you must complete this section by indicating the months you were not employed.

• The dates you provide should align with the employment period reflected on your IRP5.

Example:

If you were employed from 1 March to 31 July (5 months), and you did not work for the remainder of the tax year, you would indicate that you were unemployed from 1 August to 28 February, the following year.

I am a pensioner and do not work. Does this section apply to me?

No, if you're a pensioner receiving income which is reflected on an IRP5 (i.e annuity income), you do not need to complete this section. Even though you're not working, this section is not relevant for you.

I freelanced during the year. Do I need to complete this section?

No, if you were freelancing or self-employed at any point during the year, you are still considered to be working. You do not need to complete the unemployed section — even if you freelanced after leaving salaried employment.

I worked overseas. How should I complete this section?

If you are a South African tax resident working overseas, you are still considered employed. You do not need to complete the unemployed section.

I am a non-resident employed overseas. What should I do?

If you are a non-resident and worked overseas for the entire tax year, you can indicate that you were unemployed from 1 March to 28 February.

This is because the unemployed section only applies to South African salaried taxpayers.
If you worked in South Africa for part of the year (e.g., until 31 August), and then moved abroad and ceased residency, you would indicate that you were unemployed from 1 September to 28 February, the following year.