SOURCE CODE DESCRIPTIONS IRP5 code 4142 – Validation Rules

The Validation Rules for IRP5 code 4142 in the electronic file are:
• Mandatory if SDL 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 4149

Employees’ tax deduction, Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 4149 is used for: Total Tax (4101 + 4102 + 4115), SDL (4141) and UIF (4142). This total excludes the value of 4116 (Medical Scheme Fees Tax Credit) and the value of 4120 (Additional Medical Expenses Tax Credit).

The prescribed Length of IRP5 code 4149 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

SOURCE CODE DESCRIPTIONS IRP5 code 4149 – Validation Rules

The Validation Rules for IRP5 code 4149 in the electronic file are:
• Mandatory if any value is completed under codes 4101, 4102, 4115, 4141 or 4142
• Must be equal to the total of all values completed under codes 4101, 4102, 4115, 4141 and 4142
• Code 4103 is invalid from 2010 year of assessment
• Decimal digits are mandatory even if the value is zero
• Must be decimal point (comma invalid)
• If the certificate type is ITREG this field must not be completed.

Note: The value of code 4116 (Medical Scheme Fees Tax Credit) and code 4120 (Additional Medical Expenses Tax Credit) must not
be added to this code

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 4150

Employees’ tax deduction, Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 4150 is used for: Reason code for IT3(a) where:
01 or 1 = Director’s remuneration prior to 2003 year of assessment (Invalid from 1 March 2002)
02 or 2 = Earn less than the tax threshold
03 or 3 = Independent contractor or Directors fees for RSA resident NED (only valid from 1 March 2017)
04 or 4 = Non-taxable earnings, including:
· nil directives and
· income protection annuities from 1 March 2015 (see notes under code 3602)
05 or 5 = Exempt foreign employment income
06 or 6 = Director’s remuneration – income quantified in the following year of assessment (only valid from 1 March 2002)
07 or 7 = Labour Broker with valid IRP 30 (only valid from 1 March 2004)
08 or 8 = No Tax to be withheld due to Medical Scheme Fees Tax Credit allowed (only valid from 1 March 2014) and/or Additional Medical Expenses Tax Credit if employee ≥65 allowed (only valid from 1 March 2016)
09 or 9 = Par 11A(5) Fourth Schedule notification – No withholding possible (only valid from 1 March 2013)

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 4150 in the electronic file is: N2

SOURCE CODE DESCRIPTIONS IRP5 code 4150 – Validation Rules

The Validation Rules for IRP5 code 4150 in the electronic file are:
• Mandatory if no value is completed under code 4101, 4102 or 4115
• Must only be used if certificate type (3015) is IT3(a)
• Invalid if a value is completed for code 4101, 4102 or 4115
• Value must only be 1, 2, 3, 4, 5, 6, 7, 8 or 9 (a zero may precede the value)
• Value 1 or 01 is invalid with effect from the 2003 year of assessment
• Value 3 or 03 is only valid if code 3616/3666 or 3620/3670 has been completed
• Value 4 or 04 is valid if transaction year is < 2024 • Value 4 or 04 is only valid from transaction year >= 2024 if directive information has been completed or (the value of source code 3696 is greater than zero and the value of 3699 is zero )
• Value 6 or 06 is only valid from 2003 year of assessment
• Value 7 or 07 is valid from 2005 to 2016 years of assessment
• Value 7 or 07 is valid from 2017 year of assessment if code 3619/3669 has been completed
• Value 8 or 08 is only valid from 2013 to 2016 years of assessment and if code 4116 has been completed
• Mandatory if no value is completed under code 4101, 4102 or 4115
• Must only be used if certificate type (3015) is IT3(a)
• Invalid if a value is completed for code 4101, 4102 or 4115
• Value must only be 1, 2, 3, 4, 5, 6, 7, 8 or 9 (a zero may precede the value)
• Value 1 or 01 is invalid with effect from the 2003 year of assessment
• Value 3 or 03 is only valid if code 3616/3666 or 3620/3670 has been completed
• Value 4 or 04 is valid if transaction year is < 2024 • Value 4 or 04 is only valid from transaction year >= 2024 if directive information has been completed or (the value of source code 3696 is greater than zero and the value of 3699 is zero )
• Value 6 or 06 is only valid from 2003 year of assessment
• Value 7 or 07 is valid from 2005 to 2016 years of assessment
• Value 7 or 07 is valid from 2017 year of assessment if code 3619/3669 has been completed
• Value 8 or 08 is only valid from 2013 to 2016 years of assessment and if code 4116 has been completed
• Value 9 or 09 is only valid from 2014 year of assessment
• If the certificate type is ITREG or IRP5 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 7006

Employees’ Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 7006 is used for: ETI Month. This indicates the month of the year.

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 7006 in the electronic file is: AN2

SOURCE CODE DESCRIPTIONS IRP5 code 7006 – Validation Rules

The Validation Rules for IRP5 code 7006 in the electronic file are:
• Mandatory if Code 3026 is populated with a “Y”
Note: If Code 3026 is populated with “N” or is not completed, then this field must not be completed
• Value must be in the range 01 to 12.
• The months of the year are represented by the following numeric values:
o March = 03
o April = 04
o May = 05
o June = 06
o July = 07
o August = 08
o September = 09
o October = 10
o November = 11
o December = 12
o January = 01
o February = 02
• Only numeric values allowed.
• Only applicable for month 01 and 02 of 2014 year of assessment and from 2015 year of assessment.
• Data for a full period of reconciliation must be submitted
• 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 7005

Employees’ Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 7005 is used for: ETI qualifying 12-month cycle indicator. This indicates the 12-month ETI cycle for which the employee qualifies for ETI. If the employee does not qualify for ETI for the specified month, this value must be 0.

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 7005 in the electronic file is: N1

SOURCE CODE DESCRIPTIONS IRP5 code 7005 – Validation Rules

The Validation Rules for IRP5 code 7005 in the electronic file are:
• Mandatory if code 3026 is populated with a “Y”
Note: If Code 3026 is populated with “N” or not completed, this field must not be completed
• Value can only be 0,1, 2 or 3
o 0 – if the employee does not qualify for ETI for the specified month
o 1 – if the employee qualifies for ETI for the specified month and the specified month is in the first 12-month period
o 2 – if the employee qualifies for ETI for the specified month and the specified month is in the second 12-month period
o 3 – if the employee qualifies for additional ETI (increased ETI due to COVID19)
• Data for a full period of reconciliation must be submitted.
• This field can only be completed if YoA >= 2018
• if YoA is 2021, then option 3 only applicable if Month (code 7006) is 04, 05, 06, or 07
• If YoA = 2022, then option 1 is only applicable if:
o Month (code 7006) is equal to 03, 04, 05, 06 or 07 and ETI Employment date (code 3190) is on or after 01/10/2013
o Month (code 7006) is equal to 08, 09, 10 or 11, and:
 If ETI SEZ code is (code 7009) is completed.
Note: ETI Employment date may be before, on or after 01/10/2013 in this instance
 If ETI SEZ code is not completed and ETI Employment date (code 3190) is on or after 01/10/2013
o Month (code 7006) is equal to 12, 01 or 02, and ETI Employment date (code 3190) is on or after 01/10/2013
• If YoA = 2022, then option 2 is only applicable if ETI Employment date (code 3190) is on or after 01/10/2013
• If YoA = 2022, then option 3 is only applicable if Month (code 7006) is equal to 08, 09,10 or 11
• If YoA >= 2023, then option 1 and 2 is only applicable if ETI Employment date (code 3190) is on or after 01/10/2013
• 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 7009

Employees’ Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 7009 is used for: ETI SEZ Code. The code of the Special Economic Zone in which the employer operates through a fixed place of business and within which the employee mainly renders services to that employer, if applicable Note: If the employee does not render services to the employer mainly (more than 50%) within a Special Economic Zone in which the employer also has a fixed
place of business, this field must not be completed

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 7009 in the electronic file is: AN3