SOURCE CODE DESCRIPTIONS IRP5 code 4149 – Validation Rules

The Validation Rules for IRP5 code 4149 in the electronic file are:
• Mandatory if any value is completed under codes 4101, 4102, 4115, 4141 or 4142
• Must be equal to the total of all values completed under codes 4101, 4102, 4115, 4141 and 4142
• Code 4103 is invalid from 2010 year of assessment
• Decimal digits are mandatory even if the value is zero
• Must be decimal point (comma invalid)
• If the certificate type is ITREG this field must not be completed.

Note: The value of code 4116 (Medical Scheme Fees Tax Credit) and code 4120 (Additional Medical Expenses Tax Credit) must not
be added to this code

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