How many tax directives are allowed to be added per IRP5/IT3(a) certificate (employee record)?

How many tax directives are allowed to be added per IRP5/IT3(a) certificate (employee record)?

As per the SARS Business Requirement(BRS), a maximum of five tax directives per certificate is allowed.

If there are more than five tax directives applicable to an employee, then the directives need to be split between the tax records so that no record exceeds five.