SOURCE CODE DESCRIPTIONS IRP5 code 4101 – Validation Rules

The Validation Rules for IRP5 code 4101 in the electronic file are:
• Conditional. Either 4101 and/or 4102 and/or 4115 must be completed otherwise 4150 must be completed (invalid if Type of Certificate is IT3(a))
• Must only be used if certificate type (3015) is IRP5
• Decimal digits are mandatory even if the decimal value is zero
• Must be decimal point (comma invalid)
• Must not be completed if Type of Certificate is IT3(a), ITREG.
• Must not be completed from 2014 year 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