SOURCE CODE DESCRIPTIONS IRP5 code 3699 – Validation Rules

The Validation Rules for IRP5 code 3699 in the electronic file are:
• Mandatory if no value is indicated under code 3696.
• Where code 3615/3665 is “0” and no other income codes are completed, value must be zero (0)
• If the sum of 3622/3672 (PAYE) and 3835/3885 (PAYE) value exceeds R5,000, the full amount must be included under this code
• If code 3922 (PAYE) value exceeds R 300,000 the full amount must be included under this code
• Value must be equal to the sum of all amounts for source codes NOT specified in code 3696
• 3696 + 3699 must be equal to the amounts supplied under income
• No negative amounts are allowed and will be rejected if specified
• Cents must be omitted (decimal amounts is invalid)
• If the certificate type is ITREG this field must not be completed
• Must not be completed for the 2010 to 2016 years of assessment

All income and deduction components (e.g. salary, commission, allowances, benefits, medical contributions, employer information, etc.) must be reported against the applicable code as prescribed in the GUIDE FOR CODES APPLICABLE TO EMPLOYEES’ TAX CERTIFICATES PAYE-AE-06-G4.

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