SOURCE CODE DESCRIPTIONS IRP5 code 3618

Normal Income Codes

in the electronic file IRP5 code 3618 is used for: Labour Brokers (PAYE). Remuneration, including a Restraint of trade amount [par (cA) of ‘gross income’], paid to a labour broker without an exemption certificate (IRP30). Code 3668 MUST only be used for foreign service income.

The prescribed Length of IRP5 code 3618 in the electronic file 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