Employee Information

Validation Rules for IRP5 code 3050 in the electronic file are:
• Mandatory if Nature of Person is A / B / C / M / N / R
• This field must not be completed if Nature of Person is D / E / F / G / H
• Only characters A to Z and a to z must be used
• Must not contain the following characters:
o Dash (-)
o Space ( )
o Comma (,)
o Apostrophe (‘)
o Full stop (.)
o Characters such as ê, ë etc.

Tax Certificate Information

Employee Information

IRP5 code 3050 in the electronic file is used for: Initials (IRP5 Code 3050): This IRP5 code is used for Initials of the employee.

The lenght of IRP5 code 3050 in the electronic file is: The prescribed length for IRP5 code 3050 (Initials) in the electronic file is A5.

Employee Information

Validation Rules for IRP5 code 3040 in the electronic file are:
• Mandatory if Nature of Person is A / B / C / M / N / R
• Numeric characters not allowed
• This field must not be completed if Nature of Person is D / E / F / G / H.

Tax Certificate Information

Employee Information

IRP5 code 3040 in the electronic file is used for: First Two Names (IRP5 Code 3040): This IRP5 code is used for TFirst two names of the employee.

The lenght of IRP5 code 3040 in the electronic file is: The prescribed length for IRP5 code 3040 (First Two Names of the Employee) in the electronic file is A90.

Employee Information

Validation Rules for IRP5 code 3030 in the electronic file are:
• Mandatory field
• If the Nature of Person is A / B / C / M / N / R enter the surname of the individual
• If the Nature of Person is A / B / C / M / N / R, numeric characters are not allowed
• If Nature of Person is D / E / F / G / H the trading name of the trust / company / partnership or corporation must be entered.

Tax Certificate Information

Employee Information

IRP5 code 3030 in the electronic file is used for: Employee Surname or Trading Name (IRP5 Code 3030): This IRP5 code is used for Surname of the employee or trading name of the employee.

Lenght of IRP5 code 3030 in the electronic file: The prescribed length for IRP5 code 3030 in the electronic file is FT120

Employee Information

Validation Rules for IRP5 code 3026 in the electronic file are:
• Conditional –
o Determine if the employer qualifies for ETI, by checking if all the following conditions are true:
 Type of certificate (code 3015) is IRP5 or IT3(a); and
 Year of Assessment (code 3025) is 2014 or later; and
 Period of reconciliation (code 2031) is 201402 or later; and
 Employer SIC7 code (code 2082) is not listed in appendix D
o If the employer does not qualify for ETI, then this field MUST NOT be included in the import file

o If the employer qualifies for ETI, then determine if the employee qualifies for ETI in terms of the ETI Act for one or more months in the reconciliation period by checking if all the following conditions are true:
 If Nature of person (code 3020) is A or C or R and Id number is valid; or
 Nature of person (code 3020) is M and Alternate Identification Number is populated
 If ETI Employment date (code 3190) is on or after 01/10/2013 and Year of Assessment (code 3025) is < 2021 and > 2022.
Note: For the 2021 & 2022 YoA, the employment date is not validated to allow employer to claim ETI for employees as per the COVID-19 rules
 Year of Assessment (code 3025) is equal to Transaction Year (code 2030)
o If the employee qualifies for ETI in any of the months during the reconciliation period, then this field must be included in the import file and the value must be Y (Yes)
o If the employee does not qualify for ETI in any of the months during the reconciliation period, then this field must be included in the import
file and the value must be N (No)

Tax Certificate Information

Employee Information

IRP5 code 3026 in the electronic file is used for: ETI (Employment Tax Incentive) Indicator (IRP5 Code 3026): IRP5 code 3026 is used for Indicates that the
certificate contains an ETI value.

Note: This field must not be reported on a certificate that will be issued to an Employee.

Lentgh for IRP5 code 3026 in the electronic file: The prescribed length for IRP5 code 3026 in the electronic file is A1.

Employee Information

Validation Rules for IRP5 code 3025 in the electronic file are:
• Mandatory field
• Must consist of 4 numeric characters
• Format: CCYY
• Year cannot be less than 1999. Where year of assessment is less than 1999, the certificate must be included in the 1999 reconciliation – reconciliations prior to this date must not be accepted
• Year cannot be greater than current calendar year plus one
• Year of Assessment cannot be greater than Transaction year (cod e 2030)
• If the certificate type is ITREG this field must not be completed .

Tax Certificate Information

Employee Information

IRP5 code 3025 in the electronic file is used for the Year of Assessment (IRP5 code 3025): This IRP5 code is used for This field specifies the year in which the remuneration accrued and is mandatory.

The prescribed length for IRP5 code 3025 in the electronic file is N4.