SOURCE CODE DESCRIPTIONS IRP5 code 3696

Gross remuneration codes

In the electronic file IRP5 code 3696 is used for: Gross non-taxable income (amounts under codes 3602/3652, 3622/3672 (Excl), 3703/3753, 3714/3764, 3815/3865, 3830/3880, 3832/3882, 3834/3884,3835/3885 (Excl), 3821/3871, 3822/3872, 3908, 3922 (Excl)). This is the sum of all income amounts indicated as non- taxable.

The prescribed Length of IRP5 code 3696 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