SOURCE CODE DESCRIPTIONS IRP5 code 4149

Employees’ tax deduction, Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 4149 is used for: Total Tax (4101 + 4102 + 4115), SDL (4141) and UIF (4142). This total excludes the value of 4116 (Medical Scheme Fees Tax Credit) and the value of 4120 (Additional Medical Expenses Tax Credit).

The prescribed Length of IRP5 code 4149 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