SOURCE CODE DESCRIPTIONS IRP5 code 3623

Normal Income Codes

in the electronic file IRP5 code 3623 is used for: ‘Antedated salary/pension’ extending over previous years of assessment (PAYE). Employees’ tax (taxable) accrued in previous year/s due to a settlement agreement or arbitration award or court-order that relates to previous years. This also includes awards granted via settlements out of court and Labour Court disputes. The employer must apply for a tax directive to determine the amount of employees’ tax to be deducted.
· Valid from 2025 Year of Assessment
Updated in BRS v24 during February 2025

The prescribed Length of IRP5 code 3623 in the electronic file is: N15

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

Tax Certificate Information

IRP5 Code 3246 in the electronic file is used for: Employee Bank Account Details. Employee Account Holder Relationship (IRP5 Code 3246): The relationship of the account holder.

The prescribed length for IRP5 code 3246 in the electronic file is: N1.

Note: If more than one IRP5/IT3(a) certificate is issued for the same employee, the bank details must be completed on all certificates (updated in BRS v24 during July 2025)

Tax Certificate Information

IRP5 Code 3245 in the electronic file is used for: Employee Bank Account Details. Employee Account Holder Name (IRP5 Code 3245): The name of the account holder of the employee’s bank account.

The prescribed length for IRP5 code 3245 in the electronic file is: FT49.

Note: If more than one IRP5/IT3(a) certificate is issued for the same employee, the bank details must be completed on all certificates (updated in BRS v24 during July 2025)

Tax Certificate Information

IRP5 Code 3244 in the electronic file is used for: Employee Bank Account Details. Employee Bank Branch Name (IRP5 Code 3244): The branch name where the employee has a bank account.

The prescribed length for IRP5 code 3244 in the electronic file is: FT50.

Note: If more than one IRP5/IT3(a) certificate is issued for the same employee, the bank details must be completed on all certificates (updated in BRS v24 during July 2025)

Tax Certificate Information

IRP5 Code 3243 in the electronic file is used for: Employee Bank Account Details. Employee Bank Name (IRP5 Code 3243): The name of the bank where the employee has a bank account.

The prescribed length for IRP5 code 3243 in the electronic file is: FT50.

Note: If more than one IRP5/IT3(a) certificate is issued for the same employee, the bank details must be completed on all certificates (updated in BRS v24 during July 2025)

Tax Certificate Information

IRP5 Code 3242 in the electronic file is used for: Employee Bank Account Details. Employee Bank Branch Number (IRP5 Code 3242): The employee’s bank branch number.

The prescribed length for IRP5 code 3242 in the electronic file is: N6.

Note: If more than one IRP5/IT3(a) certificate is issued for the same employee, the bank details must be completed on all certificates (updated in BRS v24 during July 2025)

Tax Certificate Information

IRP5 Code 3241 in the electronic file is used for: Employee Bank Account Details. Employee Bank Account Number (IRP5 Code 3241): The employee’s bank account number.

The prescribed length for IRP5 code 3241 in the electronic file is: AN16.

Note: If more than one IRP5/IT3(a) certificate is issued for the same employee, the bank details must be completed on all certificates (updated in BRS v24 during July 2025)

Tax Certificate Information

Employee Bank Account Details

IRP5 Code 3240 in the electronic file is used for: Employee Bank Account Type (IRP5 Code 3240): Indicates the type of the employee’s bank account.

The prescribed length for IRP5 code 3240 in the electronic file is: N1.

Note: If more than one IRP5/IT3(a) certificate is issued for the same employee, the bank details must be completed on all certificates (updated in BRS v24 during July 2025)

Employee Information

Validation Rules for IRP5 code 3232 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 Issued Date (code 3231) or Directive Income Amount (code 3233) has been completed, then Directive Income Source code is mandator
o Else, Directive Income Source Code must not be completed
• The Directive Income Source code can only be one of the following source codes:
o 3608/3658, 3614/3664,
o 3707/3757, 3718/3768, 3719/3769, 3720/3770, 3721/3771, 3723/3773
o 3901/3951, 3902/3952, 3903/3953, 3904/3954, 3905/3955, 3907/3957, 3908, 3909, 3915, 3920, 3921, 3922, 3923 (to 2024year of assessment), 3924, 3926
o 3623/3673 from 2025 year of assessment (updated in BRS v24 during July 2025)
o 3603/3653, 3610/3660 from 2026 year of assessment (updated in BRS v24 during February 2025)
• The Directive Income Source code must be listed as an Income Source Code
• If Directive Source code is 3603/3653(updated in BRS v24 during February 2025), 3610/3660(updated in BRS v24 during February 2025), 3623(updated in BRS v24 during February 2025)/3673(updated in BRS v24 during April 2025), 3901/3951, 3902/3952, 3903/3953, 3904/3954, 3905/3955, 3909, 3915, 3920, 3921, 3922, 3923, 3924 and/or 3926, then Directive Number must only contain numeric characters
• Only applicable from Transaction Year >= 2022

Employee Information

Validation Rules for IRP5 code 3230 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 code 3608/3658, 3614/3664, 3707/3757, 3718/3768, 3901/3951, 3902/3952, 3903/3953, 3904/3954, 3905/3955,
3909, 3915, 3920, 3921, 3922, 3923, 3924 and/or 3926 are
completed with values, then Directive Number is mandatory and
MUST NOT BE zeros
o If YoA is greater or equal to 2021 and codes 3907/3957, 3908 are completed, then Directive Number is mandatory and MUST NOT BE zeros
o If year of assessment is 2018 and codes 3719/3769 and/or 3720/3770, 3721/3771 and/or 3723/3773 are completed with a value, then Directive number is mandatory, and MAY BE zeros
o From 2019 year of assessment, if codes 3719/3769 and/or 3720/3770, 3721/3771 and/or 3723/3773 are completed with a value, then Directive number is mandatory and MUST NOT be zeros
o From 2025 year of assessment, if codes 3623/3673 are completed, then Directive number is mandatory and MUST NOT be zeros (updated in BRS v 24 during July 2025)
• If Transaction year is < 2022, then Directive Number can be repeated up to a maximum of 3 times • If Transaction Year is >= 2022, then Directive Number can be repeated up to 5 times
• If the certificate type is ITREG this field must not be completed.