SARS PAYE BRS V23 0 0 – Section 5 – RULES FOR THE CONSOLIDATION OF SOURCE IRP5 IRP5 CodeS FROM 2010 YEAR OF Assessment

SARS has undertaken an initiative to simplify the PAYE data submission process through the combination of required source IRP5 IRP5 Codes and elimination of redundant IRP5 IRP5 Codes. The source IRP5 IRP5 Codes to be used for income and deduction declarations for submissions relating to year of assessment later than 2009 are the IRP5 IRP5 Codes contained in the ‘Main IRP5 IRP5 Code’ column in the table below.

In respect of year of assessment later than 2009 —
• The IRP5 IRP5 Codes reflected under the ‘Main IRP5 IRP5 Code’ heading are the only valid IRP5 IRP5 Codes that must be used.
• The IRP5 IRP5 Codes reflected under the ‘Sub-IRP5 IRP5 Code Rationalisation’ heading are the IRP5 IRP5 Codes that must not be used in respect of the relevant year of assessment.
• Certain IRP5 IRP5 Codes have been re-introduced as ‘Main IRP5 IRP5 Codes’ from the 2013 year of assessment.
• This table reflects how these sub-IRP5 Codes are consolidated into the remaining IRP5 Codes.

In the context of income IRP5 Codes, the main IRP5 Code 3601/3651 must incorporate IRP5 Codes 3607/3657, 3603/3653, and 3610/3660, but only for the years of assessment from 2010 to 2012 and from 2010 to 2019. The main IRP5 Code 3602/3652 must incorporate IRP5 Codes 3604/3654, 3609/3659, and 3612/3662. The main IRP5 Code from 2013 is 3603/3653. Other income IRP5 Codes, such as 3605/3655, 3606/3656, and 3608/3658, have no specified changes. IRP5 Code 3607/3657 is the main IRP5 Code for years prior to 2010 and from 2020 onwards. IRP5 Code 3610/3660 is the main IRP5 Code from the 2013 year of assessment. IRP5 Codes 3613/3663 to 3622/3672 apply from various years ranging from 2001 to 2023.

For allowances, several IRP5 Codes must be incorporated into others. IRP5 Codes 3706/3756, 3710/3760, 3711/3761, and 3712/3762 must be incorporated into 3713/3763. IRP5 Codes 3705/3755, 3709/3759, and 3716/3766 must be incorporated into 3714/3764. Specific allowance IRP5 Codes, such as 3715/3765, 3717/3767, and 3718/3768, are applicable from the 2005 year of assessment. IRP5 Codes 3719/3769, 3720/3770, 3721/3771, 3722/3772, 3723/3773, and 3724 are applicable from the years 2018 to 2021.

For fringe benefits, IRP5 Codes 3803/3853, 3804/3854, 3805/3855, 3806/3856, 3807/3857, 3808/3858, and 3809/3859 must be incorporated into 3801/3851, but only for the years of assessment from 2010 to 2012. The main IRP5 Codes from the 2013 year of assessment are 3805/3855, 3806/3856, 3808/3858, and 3809/3859. Other fringe benefit IRP5 Codes, such as 3810/3860, 3813/3863, 3815/3865, and others, are applicable from the years 2013 to 2023.

For lump sum IRP5 Codes, 3908 is applicable from the 2006 year of assessment, 3909 from the 2007 to 2009 years, 3915 from 2008, 3920 and 3921 from 2010, 3922 from 2012, 3923 from 2018 to 2024, 3924 from 2019, and 3926 from 2025. Gross remuneration IRP5 Codes, such as 3699, are not applicable from the 2010 to 2016 years, while 3697 and 3698 are not applicable from the 2017 year.

For deductions, IRP5 Code 4002 is not applicable from the 2017 year of assessment. IRP5 Code 4004 must be incorporated into 4003 from the 2010 year of assessment. IRP5 Code 4018 is valid from the 2006 to 2015 years. IRP5 Codes 4024, 4026, 4030, and 4055 apply from various years ranging from 2007 to 2021, with some not applicable from 2017. Other IRP5 Codes, such as 4472 to 4493, apply from years ranging from 2006 to 2021.

For employee tax deduction and reason IRP5 Codes, 4101 is not applicable from the 2014 year of assessment. IRP5 Codes 4116 and 4120 are applicable from the years 2013 and 2017, respectively. Other IRP5 Codes, such as 4102, 4115, 4118, 4141, 4142, and 4149, apply with no specified changes.