SOURCE CODE DESCRIPTIONS IRP5 code 3833

Fringe benefit codes

In the electronic file IRP5 code 3833 is used for: Benefit: Bargaining Council Employer Contributions (PAYE). Value of taxable benefit i.r.o. employer’s Bargaining Council contributions paid for the benefit of the employee. This provision is not applicable to contributions made to a pension or provident fund. Code 3883 MUST only be used for Foreign Service income. Valid from 2020 year of assessment

The prescribed Length of IRP5 code 3833 is: N15

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