This kit includes all new bearings, seals, clips, O-rings, bearing caps, stub shafts, and assembled CV shafts needed to complete the EZ-IRS kit.
Your other option is to source all these used parts from a salvaged '69-on Beetle, Super Beetle, Ghia, or T3.
This kit does NOT include the brake parts because of the many different bolt pattern options. The brakes for the EZ-IRS kit are standard Beetle/T1 rear disk rotors, and park brake calipers. The EZ-IRS hubs come with a caliper bracket for the standard Empi-CB style park brake caliper. You can also use stock T1 or T3 rear drums if you wish.