Employee Information

Validation Rules for IRP5 code 3026 in the electronic file are:
• Conditional –
o Determine if the employer qualifies for ETI, by checking if all the following conditions are true:
 Type of certificate (code 3015) is IRP5 or IT3(a); and
 Year of Assessment (code 3025) is 2014 or later; and
 Period of reconciliation (code 2031) is 201402 or later; and
 Employer SIC7 code (code 2082) is not listed in appendix D
o If the employer does not qualify for ETI, then this field MUST NOT be included in the import file

o If the employer qualifies for ETI, then determine if the employee qualifies for ETI in terms of the ETI Act for one or more months in the reconciliation period by checking if all the following conditions are true:
 If Nature of person (code 3020) is A or C or R and Id number is valid; or
 Nature of person (code 3020) is M and Alternate Identification Number is populated
 If ETI Employment date (code 3190) is on or after 01/10/2013 and Year of Assessment (code 3025) is < 2021 and > 2022.
Note: For the 2021 & 2022 YoA, the employment date is not validated to allow employer to claim ETI for employees as per the COVID-19 rules
 Year of Assessment (code 3025) is equal to Transaction Year (code 2030)
o If the employee qualifies for ETI in any of the months during the reconciliation period, then this field must be included in the import file and the value must be Y (Yes)
o If the employee does not qualify for ETI in any of the months during the reconciliation period, then this field must be included in the import
file and the value must be N (No)