SOURCE CODE DESCRIPTIONS IRP5 code 7009 – Validation Rules

The Validation Rules for IRP5 code 7009 in the electronic file are:
• Optional
• The value must be valid as per Appendix E
• If the certificate type is ITREG or Year of Assessment is less than 2020, then 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 7007

Employees’ Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 7007 is used for: ETI Hours. TThe actual number of hours for which the employee was employed and paid remuneration in the specified Month (code 7006). Note: Only report to a maximum of 160 hours

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 7007 in the electronic file is: N3.4

SOURCE CODE DESCRIPTIONS IRP5 code 7007 – Validation Rules

The Validation Rules for IRP5 code 7007 in the electronic file are:
• Mandatory:
• If Code 7005 is 0, then this field may be equal to zero (0.0000)
• If Code 7005 is 1, 2 or 3, then this field must be greater than zero
• Decimal digits are mandatory even if the decimal value is zero
• Must be decimal point (comma invalid)
• Data for a full period of reconciliation must be submitted
• Only applicable from 2017 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

SOURCE CODE DESCRIPTIONS IRP5 code 7002

Employees’ Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 7002 is used for: ETI Monthly Remuneration Paid. This is the actual “monthly remuneration” (as defined in the ETI Act) paid to the employee for the specified Month (code 7006).

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 7002 in the electronic file is : N11.2

SOURCE CODE DESCRIPTIONS IRP5 code 7003

Employees’ Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 7003 is used for: Minimum Wage. This indicates the minimum wage which is the higher of:
• The national minimum wage, or
• The minimum wage according to the wage regulating measure
Note:
• If the employer is exempt from the national minimum wage after successful application and there is no wage regulating measure, then this field must be zero.
• The same minimum wage rate (hourly, weekly, or monthly) that is used for code 7003 must be used for 7008

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 7003 in the electronic file is: N11.2

SOURCE CODE DESCRIPTIONS IRP5 code 7002 – Validation Rules

The Validation Rules for IRP5 code 7002 in the electronic file are:
• Mandatory:
• If Code 7005 is 0, then this field may be equal to zero (0.00)
• If Code 7005 is 1, 2 or 3, then this field must be greater than zero
• Decimal digits are mandatory even if the decimal value is zero
• Must be decimal point (comma invalid)
• Data for a full period of reconciliation must be submitted.
• Only applicable for month 01 and 02 of 2014 year of assessment and from 2015 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

SOURCE CODE DESCRIPTIONS IRP5 code 7003 – Validation Rules

The Validation Rules for IRP5 code 7003 in the electronic file are:
• Mandatory:
• Value must be equal or greater than zero
• Decimal digits are mandatory even if the decimal value is zero
• Must be decimal point (comma invalid)
• Data for a full period of reconciliation must be submitted
• Only applicable for month 01 and 02 of 2014 year of assessment and from 2015 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

SOURCE CODE DESCRIPTIONS IRP5 code 7008

Employees’ Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 7008 is used for: Wage paid. The actual wage that is paid for the specified month. Note: • The same rate at which the wage is paid (hourly, weekly, or monthly) that is used for code 7003 must be used for
code 7008).

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 7008 in the electronic file is: N11.2

SOURCE CODE DESCRIPTIONS IRP5 code 7004

Employees’ Employment Tax Incentives and Reason codes

In the electronic file IRP5 code 7004 is used for: Monthly Calculated ETI. This indicates the amount of the employment tax incentive available to the employer for the employee.

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 7004 in the electronic file is: N11.2

SOURCE CODE DESCRIPTIONS IRP5 code 7008 – Validation Rules

The Validation Rules for IRP5 code 7008 in the electronic file are:
• Mandatory:
• If Code 7005 is 0, then this field may be equal to zero (0.00)
• If Code 7005 is 1, 2 or 3, then this field must be greater than zero
• Decimal digits are mandatory even if the decimal value is zero
• Must be decimal point (comma invalid)
• Data for a full period of reconciliation must be submitted.
• Only applicable from 2018 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