Employee Information
Validation Rules for IRP5 code 3241 in the electronic file are:
• Mandatory if code 3240 is not “0” or “7”
• The Code and the value must not be completed if code 3240 is “0” or “7”
• Only numeric values are allowed.
Employee Information
Validation Rules for IRP5 code 3240 in the electronic file are:
• Mandatory
• The following bank account type options must be used:
0 = Not Paid by electronic bank transfer
1 = Cheque/Current Account
2 = Savings Account
3 = Transmission Account
4 = Bond Account
5 = Credit Card Account
6 = Subscription Share Account
7 = Foreign Bank Account
Tax Certificate Information
Directive Information
IRP5 Code 3233 in the electronic file is used for: Directive Income Amount (IRP5 Code 3233): The value of the lump sum or taxable benefit as per the directive issued.
The prescribed length for IRP5 code 3231 in the electronic file is: N15.
Tax Certificate Information
Directive Information
IRP5 Code 3232 in the electronic file is used for: Directive Income Source Code (IRP5 Code 3232): The specific income source code indicated on the issued directive.
The prescribed length for IRP5 code 3232 in the electronic file is: N4.
Employee Information
Validation Rules for IRP5 code 3231 in the electronic file are:
• For Lump Sum Directives issued for source codes as defined in the validation rule all the directive information fields MUST be completed in line with the validations noted per field
• For fixed PAYE rate/amount directives, ONLY the directive number MUST be completed. The directive type indicator is optional
• Where more than one directive number is used on one certificate for a transaction year prior to 2022,the code must be repeate d for every directive number, e.g.: code,directive no,code,directive no,code,directive no
• Where more than one directive number is used on one certificate for a transaction year from 202 2 going forward, the directive related codes must be repeated as a group for every directive number as follows:
o For lump sum directives – 3230,directive no,3231,directive issued date,3232,directive income source code,3233,directive income amount, 3230,directive no, 3231,directive issued date,3232,directive income source code,3233,directive income amount
o For fixed PAYE rate/amount directives (if the directive number is provided) – 3230,directive no, 3230,directive no
• Conditional
o If Directive Income Source code (code 3232) or Directive Income Amount (code 3233) has been completed, then Directive Issued Date is mandatory
o Else, Directive Issue Date must not be completed
• Must consists of 8 numeric characters
• Format: CCYYMMDD
• Only applicable from Transaction Year >= 2022
Tax Certificate Information
Directive Information
IRP5 Code 3231 in the electronic file is used for: Directive Issued Date (IRP5 Code 3231): The date the directive was issued by SARS
The prescribed length for IRP5 code 3231 in the electronic file is: N8.
Employee Information
Validation Rules for IRP5 code 3234 in the electronic file are:
• For Lump Sum Directives issued for source codes as defined in the validation rule all the directive information fields MUST be completed in line with the validations noted per field
• For fixed PAYE rate/amount directives, ONLY the directive number MUST be completed. The directive type indicator is optional
• Where more than one directive number is used on one certificate for a transaction year prior to 2022,the code must be repeate d for every directive number, e.g.: code,directive no,code,directive no,code,directive no
• Where more than one directive number is used on one certificate for a transaction year from 202 2 going forward, the directive related codes must be repeated as a group for every directive number as follows:
o For lump sum directives – 3230,directive no,3231,directive issued date,3232,directive income source code,3233,directive income amount, 3230,directive no, 3231,directive issued date,3232,directive income source code,3233,directive income amount
o For fixed PAYE rate/amount directives (if the directive number is provided) – 3230,directive no, 3230,directive no
• Conditional
o If Directive Number is completed, then Directive Type Indicator is optional
o If Directive Number is not completed, the Directive Type Indicator must not be completed
• Value may only be “L” for lump sum directives and “F” for fixed PAYE rate/amount directives
• Only applicable from Transaction Year >= 2022
Tax Certificate Information
Directive Information
IRP5 Code 3234 in the electronic file is used for: Directive Type Indicator (IRP5 Code 3234): Indicates whether the directive is a lump sum directive or a fixed PAYE rate/amount directive, excluding par 2(2B).
The prescribed length for IRP5 code 3234 in the electronic file is: A1 character.
Tax Certificate Information
Directive Information
IRP5 Code 3230 in the electronic file is used for: Directive Number (IRP5 Code 3230): This is the number of the directive issued by SARS, either relating to a specific lump sum income or to a fixed rate/amount to be deducted for PAYE.
Notes:
• If the directive number is less than 15 characters, the field can be padded to the left with zeros
The prescribed length for IRP5 code 3230 in the electronic file is AN15. If the directive number is less than 15 characters, it should be padded to the left with zeros.
Employee Information
Validation Rules for IRP5 code 3294 in the electronic file are:
– MUST be completed if Postal Address Structure Indicator (field 3288) is 4
• Mandatory if Nature of Person is not N
Note: Refer to Appendix A below for the predefined list of country codes
