SOURCE CODE DESCRIPTIONS IRP5 code 7004 – Validation Rules
The Validation Rules for IRP5 code 7004 in the electronic file are:
• Mandatory:
• If Code 7005 is 0, then this field MUST be equal to zero (0.00)
• If YoA < 2021 and ETI qualifying 12-month cycle indicator (code 7005) is 1, then value cannot be greater than R1000
• If YoA < 2021 and ETI qualifying 12-month cycle indicator (code 7005) is 2, then value cannot be greater than R500
• If YoA = 2022 and ETI qualifying 12-month cycle indicator (code 7005) is equal to 1 and:
o Month (code 7006) is equal to 03, 04, 05, 06, or 07, then value cannot be greater than R1000; or
o Month (code 7006) is equal to 08, 09, 10 or 11, then value cannot be greater than R1750; or
o Month (code 7006) is equal to 12, 01 or 02, then value cannot be greater than R1000
• If YoA = 2022 and ETI qualifying 12-month cycle indicator (code 7005) is equal to 2 and:
o Month (code 7006) is equal to 03, 04, 05, 06, or 07, then value cannot be greater than R500; or
o Month (code 7006) is equal to 08, 09, 10 or 11, then value cannot be greater than R1250; or
o Month (code 7006) is equal to 12, 01 or 02, then value cannot be greater than R500
• If YoA = 2022 and ETI qualifying 12-month cycle indicator (code 7005) is equal to 3 then value cannot be greater than R750
• If YoA >= 2023 and ETI qualifying 12-month cycle indicator (code 7005) is equal to 1, then value cannot be greater than R1500
• If YoA >= 2023 and ETI qualifying 12-month cycle indicator (code 7005) is equal to 2, then value cannot be greater than R750
• If Monthly calculated ETI (code 7004) is greater than zero, then Remuneration Paid (code 7002) and Wage Paid (code 7008) and ETI Hours (code 7007) must be greater than zero
• Decimal digits are mandatory even if the decimal value is zero
• Must be decimal point (comma invalid)
• If YoA is less than 2019 and employee’s age for the specified month is less than 18 or greater than / equal to 30, then this field MUST be zero (0.00)
• If YoA is equal to 2019 AND Month (code 7006) is equal to 03 thru 07 (March thru July) AND employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)
• If YoA is equal to 2019 AND Month is equal to 08 thru 02 (August 2018 thru February 2019) then,
o If employer SEZ code (code 2083) is valid as per Appendix E,
If employee ETI SEZ code (code 3264) is valid as per Appendix E, then this field MAY be greater than zero (0.00)
If employee ETI SEZ code (code 3264) is not valid as per Appendix E:
– If employee’s age for the specified month is greater than / equal to 18 but less than 30 then this field MAY be greater than zero (0.00)
– If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)
o If employer SEZ code (code 2083) is not valid as per Appendix E:
If employee’s age for the specified month is greater than / equal to 18 but less than 30 then this field MAY be greater than zero (0.00)
If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)
• If YoA is equal to 2020 then:
o ETI SEZ code (code 7009) is completed then this field MAY be greater than zero (0.00)
o If ETI SEZ code (code 7009) is not completed:
If employee’s age for the specified month is greater than / equal to 18 but less than 30 then this field MAY be greater than zero (0.00)
If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)
• If YoA is equal to 2021 then:
o If month is 04, 05, 06, or 07, then
If ETI qualifying 12month cycle indicator (code 7005) is 3, then this field MUST be greater than zero
Else, (code 7005 = 1 or 2)
– If ETI SEZ code (code 7009) is completed, then this field MAY be greater than zero (0.00)
– If ETI SEZ code (code 7009) is not completed:
If employee’s age for the specified month is greater than / equal to 18 but less than 30 then this field MAY be greater than zero (0.00)
If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)
o Else, (month <> 04, 05, 06, 07)
If ETI SEZ code (code 7009) is completed, then this field MAY be greater than zero (0.00)
If ETI SEZ code (code 7009) is not completed:
– If employee’s age for the specified month is greater than / equal to 18 but less than 30 then this field MAY be greater than zero (0.00)
– If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)
• If YoA is equal to 2022 then:
o If Month (code 7006) is equal to 08, 09, 10 or 11, then
If ETI qualifying 12-month cycle indicator (code 7005) is equal to 1 or 2, then
– If ETI SEZ code ( code 7009) is completed, then this field MAY be greater than zero (0.00)
– If ETI SEZ code (code 7009) is not completed:
If employee’s age for the specified month is greater than or equal to 18 but less than 30, then this field MAY be greater than zero (0.00)
If employee’s age for the specified month is less than 18 or greater or equal to 30 then this field MUST be zero (0.00)
If ETI qualifying 12-month cycle indicator (code 7005) is equal to 3, then:
– If ETI SEZ code (code 7009) is completed, then this field MUST be greater than zero
– If ETI SEZ code (code 7009) is not completed:
If employee’s age for the specified month is greater/ equal to 18 but less than/ equal to 65, then this field MUST be greater than zero
If employee’s age for the specified month is greater than 65, then this field MUST be zero (0.00)
o If Month (code 7006) is not equal to 08, 09, 10, or 11, then:
If ETI SEZ code (code 7009) is completed, then this field MAY be greater than zero (0.00)
If ETI SEZ code (code 7009) is not completed:
– If employee’s age for the specified month is greater than/ equal to 18 but less than 30 then this field MAY be greater than zero (0.00)
– If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)
• If YoA is greater than 2022 then:
o ETI SEZ code (code 7009) is completed then this field MAY be greater than zero (0.00)
o If ETI SEZ code (code 7009) is not completed:
If employee’s age for the specified month is greater than / equal to 18 but less than 30 then this field MAY be greater than zero (0.00)
If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)
• Data for a full period of reconciliation must be submitted.
• Only applicable for month 01 and 02 of 2014 year of assessment and from 2015 year of assessment.
• If the certificate type is ITREG 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
