SOURCE CODE DESCRIPTIONS IRP5 code 4150 – Validation Rules

The Validation Rules for IRP5 code 4150 in the electronic file are:
• Mandatory if no value is completed under code 4101, 4102 or 4115
• Must only be used if certificate type (3015) is IT3(a)
• Invalid if a value is completed for code 4101, 4102 or 4115
• Value must only be 1, 2, 3, 4, 5, 6, 7, 8 or 9 (a zero may precede the value)
• Value 1 or 01 is invalid with effect from the 2003 year of assessment
• Value 3 or 03 is only valid if code 3616/3666 or 3620/3670 has been completed
• Value 4 or 04 is valid if transaction year is < 2024 • Value 4 or 04 is only valid from transaction year >= 2024 if directive information has been completed or (the value of source code 3696 is greater than zero and the value of 3699 is zero )
• Value 6 or 06 is only valid from 2003 year of assessment
• Value 7 or 07 is valid from 2005 to 2016 years of assessment
• Value 7 or 07 is valid from 2017 year of assessment if code 3619/3669 has been completed
• Value 8 or 08 is only valid from 2013 to 2016 years of assessment and if code 4116 has been completed
• Mandatory if no value is completed under code 4101, 4102 or 4115
• Must only be used if certificate type (3015) is IT3(a)
• Invalid if a value is completed for code 4101, 4102 or 4115
• Value must only be 1, 2, 3, 4, 5, 6, 7, 8 or 9 (a zero may precede the value)
• Value 1 or 01 is invalid with effect from the 2003 year of assessment
• Value 3 or 03 is only valid if code 3616/3666 or 3620/3670 has been completed
• Value 4 or 04 is valid if transaction year is < 2024 • Value 4 or 04 is only valid from transaction year >= 2024 if directive information has been completed or (the value of source code 3696 is greater than zero and the value of 3699 is zero )
• Value 6 or 06 is only valid from 2003 year of assessment
• Value 7 or 07 is valid from 2005 to 2016 years of assessment
• Value 7 or 07 is valid from 2017 year of assessment if code 3619/3669 has been completed
• Value 8 or 08 is only valid from 2013 to 2016 years of assessment and if code 4116 has been completed
• Value 9 or 09 is only valid from 2014 year of assessment
• If the certificate type is ITREG or IRP5 this field must not be completed.

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