SOURCE CODE DESCRIPTIONS IRP5 code 7009

Employees’ Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 7009 is used for: ETI SEZ Code. The code of the Special Economic Zone in which the employer operates through a fixed place of business and within which the employee mainly renders services to that employer, if applicable Note: If the employee does not render services to the employer mainly (more than 50%) within a Special Economic Zone in which the employer also has a fixed
place of business, this field must not be completed

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

The prescribed Length of IRP5 code 7009 in the electronic file is: AN3