Tax Certificate Information
IRP5 Code 3195 in the electronic file is used for: Voluntary over deduction. Voluntary Over Deduction (IRP5 Code 3195): IRP5 Code 3195 indicates if the employee requested an over deduction of PAYE.
The prescribed length for IRP5 code 3195 in the electronic file is: A1
Employee Information
Validation Rules for IRP5 code 3190 in the electronic file are:
• Conditional:
• If ETI Indicator (code 3026) is Y, then this field is mandatory
• If ETI indicator (code 3026) is N, then this field is optional
• If ETI indicator (code 3026) is not completed, then this field must not be completed
• Must be in the format CCYYMMDD
• Cannot be later than “Certificate Tax Period Start Date” (code 3170).
• If the certificate type is ITREG this field must not be completed
Tax Certificate Information
IRP5 Code 3190 in the electronic file is used for: Employee Pay Periods. ETI Employment Date (IRP5 Code 3190): IRP5 Code 3190 captures the initial date the employee was employed by the employer or, if earlier, the date employed by an associated employer as defined by the ETI Act.
The prescribed length for IRP5 code 3190 in the electronic file is: N8
Employee Information
Validation Rules for IRP5 code 3180 in the electronic file are:
• Mandatory
• Must be in the format CCYYMMDD
• Cannot be less than the date completed in “Certificate Tax Period Start Date” (code 3170).
• If the certificate type is ITREG this field must not be completed
• If YoA (code 3025) is greater or equal to 2000, then:
o If current date is less or equal than the last day of the Period of Reconciliation (code 2031), then this field cannot be greater than the current date plus 30 days
o If current date is greater than the last day of the Period of Reconciliation, then this field must be less or equal to 30 April of the YoA
Tax Certificate Information
IRP5 Code 3180 in the electronic file is used for: Employee Pay Periods. Certificate Tax Period End Date (IRP5 Code 3180): IRP5 Code 3180 captures the end date of the tax period in the relevant Year of Assessment declared on the certificate.
The prescribed length for IRP5 code 3180 in the electronic file is: N8
Employee Information
Validation Rules for IRP5 code 3170 in the electronic file are:
• Mandatory
• Must be in the format CCYYMMDD
• Cannot be greater than the current date
• Cannot be greater than the date completed in “Certificate Tax Period End Date” (code 3180).
• If the certificate type is ITREG this field must not be completed
• If YoA (code 3025) is greater or equal to 2000, then this field must
be greater or equal to 1 January of the YoA (code 3025) minus 1 year
Tax Certificate Information
IRP5 Code 3170 in the electronic file is used for: Employee Pay Periods. Certificate Tax Period Start Date (IRP5 Code 3170): IRP5 Code 3170 captures the start date of the tax period in the relevant Year of Assessment declared on the certificate.
The prescribed length for IRP5 code 3170 in the electronic file is: N8
Employee Information
Validation Rules for IRP5 code 3160 in the electronic file are:
• Mandatory for Nature of Person B & N.
• Optional for Nature of Person A, C, D, E, F, G, H, M and R.
Tax Certificate Information
IRP5 Code 3160 in the electronic file is used for: Employee Pay Periods. Employee Number (IRP5 Code 3160): IRP5 Code 3160 captures a unique number allocated by the employer to identify employees (e.g., payroll number). Note: The employee number must be unique per employee and must not be used for another employee
The prescribed length for IRP5 code 3160 in the electronic file is: FT25 characters.
Employee Information
Validation Rules for IRP5 code 3151 in the electronic file are:
• Mandatory if Nature of Person is not N
Note: Refer to Appendix A below for the predefined list of country codes
