Employee Information

Validation Rules for IRP5 code 3100 in the electronic file are:
• Conditional:
o If Nature of Person (code 3020) is ‘F’, then Income tax reference number must not be completed
o If Type of certificate (code 3015) is ITREG, then Income tax reference number is optional
o If Type of certificate (code 3015) is IRP5 and PAYE (code 4102) is zero and PAYE on retirement lump sum and severance benefits (code 4115) is greater than zero, then Income tax reference number is optional
o If Type of certificate (code 3015) is IRP5 and PAYE (code 4102) is greater than zero, the Income tax reference number is mandatory
o If Type of certificate (code 3015) is IT3(a) and Reason code for IT3(a) (code 4150) is 02 or 04, then Income tax reference number is optional
o If Type of certificate (code 3015) is IT3(a) and Reason code for IT3(a) is not 02 and not 04, then Income tax reference number is mandatory
• Where the certificate is issued for Nature of Person A, B, C, D, M, N or R; the number must only start with either 0, 1, 2, or 3
• Where the certificate is issued for Nature of Person E, G, H the number must start with a 9
• Must pass modulus 10 test