SOURCE CODE DESCRIPTIONS IRP5 code 3666

Normal Income Codes

in the electronic file IRP5 code 3666 is used for: Independent contractors (PAYE). Remuneration paid to an independent contractor. Code 3666 MUST only be used for foreign service income.

The prescribed Length of IRP5 code 3666 in the electronic file is: N15

The abbreviations used within the description of the relevant codes mean:
• PAYE: Income is subject to the deduction of Employees’ Tax and will also be taxed when the income tax assessment for the employee is processed.
• IT: Income is not subject to the deduction of Employees’ Tax but will also be taxed when the income tax assessment for the employee is processed.
• Excl: Income is not subject to the deduction of Employees’ Tax and will also not be taxed when the Income Tax assessment for the employee is processed.
• Excl/PAYE: Depending on the circumstances described in the legislation, the income is either subject to both PAYE and Income Tax, or it is excluded from both PAYE and Income Tax