Tax Certificate Information
IRP5 code 3020 in the electronic file is used for: Nature of Person (IRP5 Code 3020): IRP5 code 3020 is used for Indicates nature of person.
Note: If an employee’s nature of person changed from a natural person to a non-natural person (or vice-versa), then a separate certificate must be created/issued.
IRP5 code 3020 in the electronic file Length is A1.
Employee Information
Validation Rules for IRP5 code 3015 in the electronic file are:
• Mandatory
• Can only be IRP5 or IT3(a) or ITREG
• If IRP5 is indicated, either code 4101,4102 or 4115 must have a value greater than zero and code 4150 must not be included
• If IT3(a) is indicated, code 4150 must have a value and codes 4101, 4102 and 4115 must not be included
• IRP5 cannot be indicated if the PAYE number starts with either 0,1,2,3 or 9.
Tax Certificate Information
Employee Information
IRP5 code 3010 in the electronic file is used for: Certificate Number (IRP5 Code 3010): This IRP5 code 3010 is used for Unique Certificate number allocated to certificates issued to employees.
Note:
• The certificate number must be unique per employee and must never be reused in any prior or current year.
The last 14 digits for the same individual need not be the same for the final certificate as it was for the interim certificate. These digits can be the same if the 2 digits indicating the period of recon are different.
• If a FINAL certificate is issued IN ANY MONTH during the year, then 02 must be used FOR BOTH TAX CERTIFICATE SUBMISSION PERIODS for the digits indicating the reconciliation period.
• Where a final certificate was issued in the bi- annual submission, the full year certificate must have the same certificate number
• If a certificate is cancelled and replaced with a new certificate, the certificate number of the cancelled/replaced certificate MAY Not be reused and allocated to the same or another employee in the same or prior year
The length for IRP5 code 3010 in the electronic file is AN30.
Tax Certificate Information
Employee Information
IRP5 code 3015 in the electronic file is used for: Type of Certificate (IRP5 Code 3015): This IRP5 code is used for This field indicates the type of certificate
The length of IRP5 code 3015 is AN6.
Employee Information
Validation Rules for IRP5 code 3010 in the electronic file are:
• Mandatory field
• Fixed length (must be 30 characters long)
• First code of the employee’s record
• Must not be preceded by any other character (e.g. space, comma, etc.)
• MUST ONLY contain the following characters:
o Alphabet A until Z (Upper Case)
o Numbers 0 to 9
• The format of the certificate number must be as follows:
o First 10 digits must be the employer PAYE reference number (or where an Income Tax number has been used, the income tax number.
o Followed by the Transaction Year (the Transaction Year must be equal to the value for code 2030 per record).
o Followed by the concluding calendar year’s month of the reconciliation:
If the MM of the Period of Reconciliation (code 2031) is 08 then this value must be 08, or, if a final certificate is issued, must be 02.
If the MM of the Period of Reconciliation (code 2301) is 02 then this value must be 02
o Thereafter a unique combination of alpha and numeric characters can be used to complete the number.
o Should all characters not be used left padding with zeroes after the period must be applied, i.e. if the number is 7000000000201002 and the unique number is 11111 then the number must be reflected as 700000000020100200000000011111
• If the certificate type is ITREG this field must not be completed.
Employer Information
Validation Rules for IRP5 code 2081 in the electronic file are:
• Mandatory
• Default to ZA
Employer Information
IRP5 code 2081 in the electronic file is used for the Employer Physical Address: Country Code. The length for IRP5 code 2081 in the electronic file is A2.
Description: IRP5 code 2081 is used for Indicates the country code of the Employer’s Physical Address.
Employer Information
Validation Rules for IRP5 code 2080 in the electronic file are:
• Mandatory
• Fixed length
• Must consist of 4 numeric characters, (e.g. ‘0040’ must be written to the import file as “0040” and not as “40”)
• Must not be “0000”
• In case where there is no postal code for the employer physical address, use the nearest postal code
Employer Information
IRP5 code 2080 in the electronic file is used for the Employer Physical Address: Postal Code. The length in the electronic file for IRP5 code 2080 is AN4.
Description: IRP5 code 2080 is used for Indicates the postal code of the physical address of the employer.
Employer Information
Validation Rules for IRP5 code 2066 in the electronic file are:
• Conditional – either the Suburb / District field or the City / Town field must be completed.
