SOURCE CODE DESCRIPTIONS IRP5 code 3879

Fringe benefit codes

In the electronic file IRP5 code 3879 is used for: Taxable Bursaries or Scholarships to a disabled person – Basic Education (PAYE). Taxable Bursaries and scholarships to a disabled person in respect of Basic Education [grade R to 12 and NQF level 1 to 4]. Code 3879 MUST only be used for Foreign Service income. Valid from the 2019 year of assessment.

The prescribed Length of IRP5 code 3879 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