Employer Information

Validation Rules for IRP5 code 2020 in the electronic file are:
• Mandatory field
• Must consist of 10 numeric characters
• Where the employer is registered for PAYE purposes the number must start with a “7” and where the employer is not registered for PAYE purposes, the number must start with either 0, 1, 2, 3 or 9
• Code 4101, 4102 and / or 4115 is invalid if the number does not start with a “7”
• Must be a valid reference number (apply modulus 10 test).