SOURCE CODE DESCRIPTIONS IRP5 code 3699

Gross remuneration codes

In the electronic file IRP5 code 3699 is used for: Gross employment income (taxable) – amounts for all income source codes NOT included in code 3696. This code is not applicable from the 2010 to 2016 years of assessment

The prescribed Length of IRP5 code 3699 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