SOURCE CODE DESCRIPTIONS IRP5 code 4141 – Validation Rules

The Validation Rules for IRP5 code 4141 in the electronic file are:
• Mandatory if UIF reference number is completed
• Value can be zero (0.00)
• Decimal digits are mandatory even if the decimal value is zero
• Must be decimal point (comma invalid)
• If the certificate type is ITREG this field must not be completed.

All income and deduction components (e.g. salary, commission, allowances, benefits, medical contributions, employer information, etc.) must be reported against the applicable code as prescribed in the GUIDE FOR CODES APPLICABLE TO EMPLOYEES’ TAX CERTIFICATES PAYE-AE-06-G4.

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

SOURCE CODE DESCRIPTIONS IRP5 code 4485 – Validation Rules

The Validation Rules for IRP5 code 4485 in the electronic file are:
• Conditional. All deductions and contributions that have a value must be reported, and those that do not have a value must not be reported
• A maximum of 12 deduction codes must be used. If there are more than 12 codes to be output, they must be combined in accordance with the rules defined
• If the certificate type is ITREG this field must not be completed
• Cents must be omitted (decimal amount is invalid)
• No negative amounts are allowed
• Codes 4024, and 4485 are only valid from the 2007 year of assessment
• Invalid from 2010 year of assessment
• If the certificate type is ITREG this field must not be completed

All income and deduction components (e.g. salary, commission, allowances, benefits, medical contributions, employer information, etc.) must be reported against the applicable code as prescribed in the GUIDE FOR CODES APPLICABLE TO EMPLOYEES’ TAX CERTIFICATES PAYE-AE-06-G4.

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

SARS PAYE BRS V23 0 0 – SOURCE CODE DESCRIPTIONS – 9999

SOURCE CODE DESCRIPTIONS IRP5 code 9999

Employer Trailer Record

IRP5 code 9999 is used for: End of record. Indicates the end of the record.

The prescribed Length of IRP5 code 9999 is: N12.2

The Validation Rules for IRP5 code 9999 are:
• Mandatory
• Fixed code
• Last code of the employer’s record
• Must not be followed by any other character (e.g. space, comma, etc.).

SOURCE CODE DESCRIPTIONS IRP5 code 6030 – Validation Rules

The Validation Rules for IRP5 code 6030 are:
• Optional field
• Decimal digits are mandatory even if the value is zero
• This total must be equal to the total AMOUNTS for the specific employer (amounts completed under codes 3601 to 4497, 4582 to 4587 and 7002 to 7004, 7008 must be added together).
Note: If this field is completed, it will not be validated

All income and deduction components (e.g. salary, commission, allowances, benefits, medical contributions, employer information, etc.) must be reported against the applicable code as prescribed in the GUIDE FOR CODES APPLICABLE TO EMPLOYEES’ TAX CERTIFICATES PAYE-AE-06-G4.

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

SOURCE CODE DESCRIPTIONS IRP5 code 6030

Employer Trailer Record

IRP5 code 6030 is used for: Employer total amount. This is the sum of the AMOUNTS specified for the employer, excluding this record.

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

The prescribed Length of IRP5 code 6030 is: N12.2

SOURCE CODE DESCRIPTIONS IRP5 code 6020 – Validation Rules

The Validation Rules for IRP5 code 6020 are:
• Optional field
• Must be equal to the total CODE VALUE of records for the specific employer (codes from 2010 to 2082, 3010 to 4497, 4582 to 4587, and 7002 to 7009, plus all the 9999 codes in between must be added together).
Note: if this field is completed, it will not be validated

All income and deduction components (e.g. salary, commission, allowances, benefits, medical contributions, employer information, etc.) must be reported against the applicable code as prescribed in the GUIDE FOR CODES APPLICABLE TO EMPLOYEES’ TAX CERTIFICATES PAYE-AE-06-G4.

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

SOURCE CODE DESCRIPTIONS IRP5 code 6020

Employer Trailer Record

IRP5 code 6020 is used for: Employer total code value. This is the sum of the VALUE of all CODES specified for the employer, excluding this record.

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

The prescribed Length of IRP5 code 6020 is: N15

SOURCE CODE DESCRIPTIONS IRP5 code 6010 – Validation Rules

The Validation Rules for IRP5 code 6010 are:
• Mandatory field
• First code of record and not to be preceded by any other character (e.g. space, comma)
• Must be equal to the total NUMBER of records for the specific employer (the records starting with codes 2010 and 3010 must be counted).

All income and deduction components (e.g. salary, commission, allowances, benefits, medical contributions, employer information, etc.) must be reported against the applicable code as prescribed in the GUIDE FOR CODES APPLICABLE TO EMPLOYEES’ TAX CERTIFICATES PAYE-AE-06-G4.

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

SOURCE CODE DESCRIPTIONS IRP5 code 6010

Employer Trailer Record

IRP5 code 6010 is used for: Employer total number records. This is the sum of all records for the employer, excluding this record.

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

The prescribed Length of IRP5 code 6010 is: N15

Tax Certificate Information

Employer Trailer Record

IRP5 code 9999 in the electronic file is used for: Employer total number records
IRP5 Code 9999
Length in the electronic file N4
Description:Indicates the end of the record.

Validation Rules for IRP5 code 9999 in the electronic file:
• Mandatory
• Fixed code
• Last code of the employer’s record
• Must not be followed by any other character (e.g. space, comma, etc.).