SOURCE CODE DESCRIPTIONS IRP5 code 4115 – Validation Rules
The Validation Rules for IRP5 code 4115 in the electronic file are:
• Conditional. Either 4101and/or 4102 and/or 4115 must be completed otherwise 4150 must be completed
• Must only be used if certificate type (code 3015) is IRP5 [invalid if Type of Certificate is IT3(a)]
• Mandatory if values are completed for codes 3901, 3915, 3920, 3921, 3922, 3923 (to 2024 year of assessment), or 3924 and no value for code 4150 is completed
• Value can be zero (0.00)
• If the only value completed is for code 3901 and certificate type (code 3015) is IRP5 and PAYE (code 4102) equal to zero, then code 4115 must be greater than zero
• Decimal digits are mandatory even if the decimal value is zero
• Must be decimal point (comma invalid)
• Only valid from 2008 year of assessment i.r.o. 3915
• Only valid from 2010 year of assessment i.r.o. 3920, or 3921
• Only valid from 2012 year of assessment i.r.o. 3901, or 3922
• Only valid from 2018 to 2024 year of assessment i.r.o. 3923
• Only valid from 2019 year of assessment i.r.o. 3924
• Must not be completed if Type of Certificate is IT3(a), ITREG.
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
