The document contains detailed classifications of industries according to the Standard Industrial Classification (SIC7) codes. These codes cover a wide range of sectors, providing specific descriptions for each industry.

Appendix C: SIC7 Codes

Repair and Installation of Machinery and Equipment
33110: Repair of fabricated metal products
33120: Repair of machinery
33130: Repair of electronic and optical equipment
33140: Repair of electrical equipment
33150: Repair of transport equipment except motor vehicles
33190: Repair of other equipment
33200: Installation of industrial machinery and equipment

The document contains detailed classifications of industries according to the Standard Industrial Classification (SIC7) codes. These codes cover a wide range of sectors, providing specific descriptions for each industry.

Appendix C: SIC7 Codes

Manufacturing
10101: Slaughtering, dressing, and packing of livestock including poultry and small game for meat
10102: Manufacture of prepared and preserved meat including sausage; by-products (hides, bones, etc.)
10103: Production of lard and other edible fats
10109: Other processing and preserving of meat
10200: Processing and preserving of fish, crustaceans, and molluscs
10300: Processing and preserving of fruit and vegetables
10401: Manufacture of crude oil and oilseed cake and meal
10402: Manufacture of compound cooking fats, margarine, and edible oils
10501: Processing of fresh milk
10502: Manufacture of butter and cheese
10503: Manufacture of ice cream and other edible ice (whether or not containing cream or chocolate)
10504: Manufacture of milk powder, condensed milk, and other edible milk products e.g., ghee, casein, or lactose
10611: Manufacture of flour and grain mill products including rice and vegetable milling; grain mill residues
10612: Manufacture of breakfast foods
10620: Manufacture of starches and starch products
10710: Manufacture of bakery products
10720: Manufacture of sugar
10730: Manufacture of cocoa, chocolate, and sugar confectionery
10740: Manufacture of macaroni, noodles, couscous, and similar farinaceous products
10750: Manufacture of prepared meals and dishes
10791: Manufacture of coffee, coffee substitutes, and tea
10792: Manufacture of nut foods
10799: Manufacture of spices, condiments, vinegar, yeast, egg products, soups, and other food
10800: Manufacture of prepared animal feeds
11010: Distilling, rectifying, and blending of spirits
11020: Manufacture of wines
11031: Manufacture of malt liquors such as beer, ale, porter, and stout
11032: Manufacture of sorghum beer
11033: Manufacture of malt
11040: Manufacture of soft drinks; production of mineral waters and other bottled waters
12000: Manufacture of tobacco products
13111: Preparatory activities in respect of animal fibres including washing, combing, and
13112: Preparatory activities in respect of vegetable fibres
13119: Other preparation and spinning of textile fibres
13120: Weaving of textiles
13130: Finishing of textiles
13910: Manufacture of knitted and crocheted fabrics
13921: Manufacture of blankets, made-up furnishing articles, and stuffed articles
13922: Manufacture of tents, tarpaulins, sails, and other canvas goods, and car seat covers
13930: Manufacture of carpets and rugs
13940: Manufacture of cordage, rope, twine, and netting
13990: Manufacture of other textiles n.e.c.
14100: Manufacturing of wearing apparel except fur apparel
14200: Manufacture of articles of fur
14300: Manufacture of knitted and crocheted apparel
15110: Tanning and dressing of leather; dressing and dyeing of fur
15120: Manufacture of luggage, handbags, and the like, saddlery, and harness
15200: Manufacture of footwear
16100: Sawmilling and planing of wood
16210: Manufacture of veneer sheets and wood-based panels
16220: Manufacture of builders’ carpentry and joinery
16230: Manufacture of wooden containers
16291: Manufacture of other products of wood
16292: Manufacturing of other articles of cork, straw, and plaiting materials including
17010: Manufacture of pulp, paper, and paperboard
17021: Manufacture of corrugated paper and paperboard
17022: Manufacture of containers of paper and paperboard
17090: Manufacture of other articles of paper and paperboard
18110: Printing
18120: Service activities related to printing
18200: Reproduction of recorded media
19100: Manufacture of coke oven products
19200: Manufacture of refined petroleum products
20110: Manufacture of basic chemicals
20120: Manufacture of fertilizers and nitrogen compounds
20130: Manufacture of plastics and synthetic rubber in primary forms
20210: Manufacture of pesticides and other agrochemical products
20220: Manufacture of paints, varnishes, and similar coatings, printing ink, and mastics
20230: Manufacture of soap and detergents, cleaning and polishing preparations, perfumes, and toilet preparations
20291: Manufacture of explosives and pyrotechnic products
20292: Manufacture of adhesives, glues, sizes, and cements
20299: Manufacture of other chemical products n.e.c.
20300: Manufacture of man-made fibres
21000: Manufacture of pharmaceuticals, medicinal chemical, and botanical products
22110: Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres
22190: Manufacture of other rubber products
22200: Manufacture of plastic products
23100: Manufacture of glass and glass products
23910: Manufacture of refractory products
23920: Manufacture of clay building materials
23930: Manufacture of other porcelain and ceramic products
23940: Manufacture of cement, lime, and plaster
23950: Manufacture of articles of concrete, cement, and plaster
23960: Cutting, shaping, and finishing of stone
23990: Manufacture of other non-metallic mineral products n.e.c.
24101: Basic iron and steel industries; except steel pipe and tube mills
24102: Steel pipe and tube mills
24201: Refining of precious metals e.g., gold, silver, and platinum
24202: Manufacture of primary non-ferrous metal products excluding precious metals
24310: Casting of iron and steel
24320: Casting of non-ferrous metals
25111: Manufacture of metal structures or parts thereof
25119: Manufacture of other structural metal products e.g., metal doors, windows, and gates
25120: Manufacture of tanks, reservoirs, and containers of metal
25130: Manufacture of steam generators except central heating hot water boilers
25200: Manufacture of weapons and ammunition
25910: Forging, pressing, stamping, and roll-forming of metal; powder metallurgy
25921: Treating and coating of metals
25922: General mechanical engineering on a fee or contract basis
25930: Manufacture of cutlery, hand tools, and general hardware
25991: Manufacture of metal containers e.g., cans and tins
25992: Manufacture of cables and wire products
25993: Manufacture of springs (all types)
25994: Manufacture of metal fasteners
25999: Other Manufacture of other fabricated metal products n.e.c.
26100: Manufacture of electronic components and boards
26200: Manufacture of computers and peripheral equipment
26300: Manufacture of communication equipment
26400: Manufacture of consumer electronics
26510: Manufacture of measuring, testing, navigating, and control equipment
26520: Manufacture of watches and clocks
26600: Manufacture of irradiation, electromedical, and electrotherapeutic equipment
26700: Manufacture of optical instruments and photographic equipment
26800: Manufacture of magnetic and optical media
27100: Manufacture of electric motors, generators, transformers, and electricity distribution and control apparatus
27200: Manufacture of batteries and accumulators
27310: Manufacture of fibre optic cables
27320: Manufacture of other electronic and electric wires and cables
27330: Manufacture of wiring devices
27400: Manufacture of electric lighting equipment
27500: Manufacture of domestic appliances
27900: Manufacture of other electrical equipment
28110: Manufacture of engines and turbines except aircraft, vehicle, and cycle engines
28120: Manufacture of fluid power equipment
28130: Manufacture of other pumps, compressors, taps, and valves
28140: Manufacture of bearings, gears, gearing, and driving elements
28150: Manufacture of ovens, furnaces, and furnace burners
28160: Manufacture of lifting and handling equipment
28170: Manufacture of office machinery and equipment (except computers and peripheral equipment)
28180: Manufacture of power-driven hand tools
28190: Manufacture of other general-purpose machinery
28210: Manufacture of agricultural and forestry machinery
28220: Manufacture of metal-forming machinery and machine tools
28230: Manufacture of machinery for metallurgy
28240: Manufacture of machinery for mining, quarrying, and construction
28250: Manufacture of machinery for food, beverage, and tobacco processing
28260: Manufacture of machinery for textile, apparel, and leather production
28290: Manufacture of other special-purpose machinery
29100: Manufacture of motor vehicles
29200: Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
29300: Manufacture of parts and accessories for motor vehicles
30110: Building of ships and floating structures
30120: Building of pleasure and sporting boats
30200: Manufacture of railway locomotives and rolling stock
30300: Manufacture of air and spacecraft and related machinery
30400: Manufacture of military fighting vehicles
30910: Manufacture of motorcycles
30920: Manufacture of bicycles and invalid carriages
30990: Manufacture of other transport equipment n.e.c.
31000: Manufacture of furniture
32111: Manufacture of jewellery and related articles composed of precious metals, precious and semi-precious stone, and pearls
32119: Other precious and semi-precious stone cutting and polishing
32120: Manufacture of imitation jewellery and related articles
32200: Manufacture of musical instruments
32300: Manufacture of sports goods
32400: Manufacture of games and toys
32500: Manufacture of medical and dental instruments and supplies
32901: Manufacture of coffins
32909: Other manufacture n.e.c. (except coffins)

The document contains detailed classifications of industries according to the Standard Industrial Classification (SIC7) codes. These codes cover a wide range of sectors, providing specific descriptions for each industry.

Appendix C: SIC7 Codes

Mining and Quarrying
05100: Mining of hard coal
05200: Mining of lignite
06100: Extraction of crude petroleum
06200: Extraction of natural gas
07100: Mining of iron ores
07210: Mining of uranium and thorium ores
07291: Mining of gold
07292: Mining of chrome
07293: Mining of copper
07294: Mining of manganese
07295: Mining of platinum group metals
07299: Other mining of non-ferrous metal ores n.e.c.
08101: Quarrying of dimension stone
08102: Quarrying of limestone and lime works
08109: Other quarrying of stone, sand, and clay
08911: Mining of phosphates
08919: Other mining of chemical and fertilizer minerals
08920: Extraction of peat
08930: Extraction of salt
08991: Mining of diamonds
08992: Mining of precious and semi-precious stones except diamonds
08999: Other mining and quarrying n.e.c.
09100: Support activities for petroleum and natural gas extraction
09901: Service activities incidental to mining of minerals on a fee or contract basis
09909: Other support activities for other mining and quarrying n.e.c.

The document contains detailed classifications of industries according to the Standard Industrial Classification (SIC7) codes. These codes cover a wide range of sectors, providing specific descriptions for each industry.

Appendix C: SIC7 Codes
Agriculture, Forestry, and Fishing
01110: Growing of cereals (except rice), leguminous crops, and oil seeds
01120: Growing of rice
01130: Growing of vegetables and melons, roots and tubers
01140: Growing of sugar cane
01150: Growing of tobacco
01160: Growing of fibre crops
01190: Growing of other non-perennial crops
01210: Growing of grapes
01220: Growing of tropical and subtropical fruits
01230: Growing of citrus fruits
01240: Growing of pome fruits and stone fruits
01250: Growing of other tree and bush fruits and nuts
01260: Growing of oleaginous fruits
01270: Growing of beverage crops
01280: Growing of spices, aromatic, drug, and pharmaceutical crops
01290: Growing of other perennial crops
01300: Plant propagation
01410: Raising of cattle and buffaloes
01420: Raising of horses and other equines
01430: Raising of camels and camelids
01440: Raising of sheep and goats
01450: Raising of swine/pigs
01460: Raising of poultry
01490: Raising of other animals
01500: Mixed farming
01610: Support activities for crop production
01620: Support activities for animal production
01630: Post-harvest crop activities
01640: Seed processing for propagation
01700: Hunting, trapping, and related service activities
02100: Silviculture and other forestry activities
02200: Logging
02300: Gathering of non-wood forest products
02400: Support services to forestry
03110: Marine fishing
03120: Freshwater fishing
03210: Marine aquaculture
03220: Freshwater aquaculture

APPENDIX E: SPECIAL ECONOMIC ZONES FOR ETI PURPOSES

For employees who are employed by an employer in a fixed place of business within the special economic zones listed below, the age limit to determine if the employee qualifies for ETI do not apply

• COE – COEGA SEZ
• DTP – DUBE TRADE PORT SEZ
• EAL – EAST LONDON SEZ
• MAP -MALUTI-A-PHOFUNG SEZ
• SLB – SALDANHA BAY SEZ
• RIB – RICHARDS BAY SEZ

APPENDIX D: SIC7 CODES THAT DO NOT QUALIFY FOR ETI
• 84111 (General public administration at National Government level)
• 84112 (General public administration at Provincial Government level)
• 84113 (Regulation of the activities of providing health care, education, cultural services, and other social services, excluding social security at National Government level)
• 84121 (Regulation of the activities of providing health care, education, cultural services, and other social services, excluding social security at National Government level)
• 84122 (Regulation of the activities of providing health care, education, cultural services, and other social services, excluding social security at Provincial Government level)
• 84123 (Regulation of the activities of providing health care, education, cultural services, and other social services, excluding social security at Local Government level)
• 84131 (Regulation of and contribution to more efficient operation of businesses at National Government level)
• 84132 (Regulation of and contribution to more efficient operation of businesses at Provincial Government level)
• 84133 (Regulation of and contribution to more efficient operation of businesses at Local Government level)
• 84140 (Extra budgetary account n.e.c.)
• 84210 (Foreign affairs)
• 84220 (Defence activities)
• 84231 (Public order and safety activities at National Government level)
• 84232 (Public order and safety activities at Provincial Government level)
• 84233 (Public order and safety activities at Local Government level)
• 84300 (Compulsory social security activities)

APPENDIX B: NUMBER VALIDATIONS
Modulus 10 Check on Income Tax Number
This validation is performed when the Income Tax number is completed or when the PAYE reference number starts with 0, 1, 2, 3, or 9. The last character is a check digit calculated using the following algorithm:

Digit 1: Multiply by 2 and add the result to the total.
Digit 2: Add to the total.
Digit 3: Multiply by 2 and add the result to the total.
Digit 4: Add to the total.
Digit 5: Multiply by 2 and add the result to the total.
Digit 6: Add to the total.
Digit 7: Multiply by 2 and add the result to the total.
Digit 8: Add to the total.
Digit 9: Multiply by 2 and add the result to the total.
When the result of a line item calculation exceeds 9, the individual digits are added together to obtain a single-digit result (e.g., 18 = 1 + 8 = 9). The check digit (Digit 10) is determined by summing the results of each line item calculation. If the last digit of the total is greater than 0, the check digit is equal to 10 minus the last digit of the total. If the last digit of the total is 0, the check digit is zero.

Example 1:

Tax Reference Number: 0001339050
Calculations:
Digit 1: 0 x 2 = 0
Digit 2: 0
Digit 3: 0 x 2 = 0
Digit 4: 1
Digit 5: 3 x 2 = 6
Digit 6: 3
Digit 7: 9 x 2 = 18 (1 + 8 = 9)
Digit 8: 0
Digit 9: 5 x 2 = 10 (1 + 0 = 1)
Total: 20
The last digit of the total is 0, so the check digit is 0, and the number is valid.
Example 2:

Tax Reference Number: 0667056642
Calculations:
Digit 1: 0 x 2 = 0
Digit 2: 6
Digit 3: 6 x 2 = 12 (1 + 2 = 3)
Digit 4: 7
Digit 5: 0 x 2 = 0
Digit 6: 5
Digit 7: 6 x 2 = 12 (1 + 2 = 3)
Digit 8: 6
Digit 9: 4 x 2 = 8
Total: 38
The last digit of the total is 8, so the check digit is 10 – 8 = 2, and the number is valid.
Modulus 10 Check on PAYE/SDL/UIF Reference Number
For PAYE, SDL, and UIF reference numbers, the first digit must be replaced with a 4. The following algorithm is applied:

Digit 1: Replace with 4 and multiply by 2, then add the result to the total.
Digit 2: Add to the total.
Digit 3: Multiply by 2 and add the result to the total.
Digit 4: Add to the total.
Digit 5: Multiply by 2 and add the result to the total.
Digit 6: Add to the total.
Digit 7: Multiply by 2 and add the result to the total.
Digit 8: Add to the total.
Digit 9: Multiply by 2 and add the result to the total.
Example:

PAYE/SDL/UIF Reference Number: 7230767891
Calculations:
Digit 1: Replace with 4, 4 x 2 = 8
Digit 2: 2
Digit 3: 3 x 2 = 6
Digit 4: 0
Digit 5: 7 x 2 = 14 (1 + 4 = 5)
Digit 6: 6
Digit 7: 7 x 2 = 14 (1 + 4 = 5)
Digit 8: 8
Digit 9: 9 x 2 = 18 (1 + 8 = 9)
Total: 49
The last digit of the total is 9, so the check digit is 10 – 9 = 1, and the number is valid.
Modulus 13 Check on ID Number
Only valid ID numbers are allowed, and a modulus 13 check must be performed on all ID numbers. The control figure, which is the 13th digit of the identity number, is calculated using the following formula:

Add all the digits in the odd positions, excluding the last digit.
Example: ID Number 8001015009087: 8 + 0 + 0 + 5 + 0 + 0 = 13
Move the even positions into a field and multiply the number by 2.
Example: 011098 x 2 = 22196
Add the digits of the result from step 2.
Example: 2 + 2 + 1 + 9 + 6 = 20
Add the result from step 3 to the result from step 1.
Example: 13 + 20 = 33
Subtract the second digit of the result (i.e., 3) from 10.
If the result is a two-digit number, use the last digit to compare against the last number in the ID Number. If the result differs, the ID number is invalid.

Appendix A lists country codes, which include the country name, country code, and passport country code. Afghanistan is represented by the codes AF and AFG. The Åland Islands have AX and ALA. Albania uses AL and ALB, while Algeria is designated by DZ and DZA. American Samoa’s codes are AS and ASM, and Andorra’s are AD and AND. Angola is represented by AO and AGO, and Anguilla by AI and AIA. Antarctica has AQ and ATA, while Antigua and Barbuda use AG and ATG. For any country not on this list, the code is ZN or ZNC. Argentina is identified by AR and ARG, and Armenia by AM and ARM. Aruba’s codes are AW and ABW, and Australia’s are AU and AUS. Austria uses AT and AUT, and Azerbaijan uses AZ and AZE. The Bahamas are represented by BS and BHS, Bahrain by BH and BHR, and Bangladesh by BD and BGD. Barbados has BB and BRB, Belarus uses BY and BLR, and Belgium is designated by BE and BEL. Belize uses BZ and BLZ, Benin by BJ and BEN, and Bermuda by BM and BMU. Bhutan is represented by BT and BTN, Bolivia by BO and BOL, and Bonaire, Sint Eustatius, and Saba by BQ and BES. Bosnia and Herzegovina’s codes are BA and BIH, Botswana uses BW and BWA, and Bouvet Island is represented by BV and BVT. Brazil uses BR and BRA, British Indian Ocean Territory by IO and IOT, and Brunei Darussalam by BN and BRN. Bulgaria has BG and BGR, Burkina Faso uses BF and BFA, and Burundi by BI and BDI. Cambodia is represented by KH and KHM, Cameroon by CM and CMR, and Canada by CA and CAN. Cape Verde’s codes are CV and CPV, the Cayman Islands use KY and CYM, and the Central African Republic by CF and CAF. Chad uses TD and TCD, Chile by CL and CHL, and China by CN and CHN. Christmas Island is represented by CX and CXR, the Cocos (Keeling) Islands by CC and CCK, and Colombia by CO and COL. Comoros uses KM and COM, Congo by CG and COG, and the Democratic Republic of the Congo by CD and COD. The Cook Islands’ codes are CK and COK, Costa Rica’s are CR and CRI, and Côte d’Ivoire by CI and CIV. Croatia is represented by HR and HRV, Cuba by CU and CUB, and Curaçao by CW and CUW. Cyprus uses CY and CYP, the Czech Republic by CZ and CZE, and Denmark by DK and DNK. Djibouti has DJ and DJI, Dominica by DM and DMA, and the Dominican Republic by DO and DOM. Ecuador is represented by EC and ECU, Egypt by EG and EGY, and El Salvador by SV and SLV. Equatorial Guinea uses GQ and GNQ, Eritrea by ER and ERI, and Estonia by EE and EST. Ethiopia’s codes are ET and ETH, the Falkland Islands (Malvinas) by FK and FLK, and the Faroe Islands by FO and FRO. Fiji is represented by FJ and FJI, Finland by FI and FIN, and France by FR and FRA. French Guiana uses GF and GUF, French Polynesia by PF and PYF, and the French Southern Territories by TF and ATF. Gabon’s codes are GA and GAB, the Gambia by GM and GMB, and Georgia by GE and GEO. Germany is represented by DE and DEU, Ghana by GH and GHA, and Gibraltar by GI and GIB. Greece uses GR and GRC, Greenland by GL and GRL, and Grenada by GD and GRD. Guadeloupe’s codes are GP and GLP, Guam by GU and GUM, and Guatemala by GT and GTM. Guernsey is represented by GG and GGY, Guinea by GN and GIN, and Guinea-Bissau by GW and GNB. Guyana uses GY and GUY, Haiti by HT and HTI, and Heard Island and McDonald Islands by HM and HMD. The Holy See (Vatican City State) is represented by VA and VAT, Honduras by HN and HND, and Hong Kong (SAR of China) by HK and HKG. Hungary uses HU and HUN, Iceland by IS and ISL, and India by IN and IND. Indonesia’s codes are ID and IDN, Iran (Islamic Republic of) by IR and IRN, and Iraq by IQ and IRQ. Ireland uses IE and IRL, the Isle of Man by IM and IMN, and Israel by IL and ISR. Italy is represented by IT and ITA, Jamaica by JM and JAM, and Japan by JP and JPN. Jersey’s codes are JE and JEY, Jordan by JO and JOR, and Kazakhstan by KZ and KAZ. Kenya uses KE and KEN, Kiribati by KI and KIR, and the Democratic People’s Republic of Korea by KP and PRK. The Republic of Korea is represented by KR and KOR, Kuwait by KW and KWT, and Kyrgyzstan by KG and KGZ. The Lao People’s Democratic Republic uses LA and LAO, Latvia by LV and LVA, and Lebanon by LB and LBN. Lesotho is represented by LS and LSO, Liberia by LR and LBR, and Libya by LY and LBY. Liechtenstein’s codes are LI and LIE, Lithuania by LT and LTU, and Luxembourg by LU and LUX. Macao (SAR of China) is represented by MO and MAC, Macedonia (the former Yugoslav Republic of) by MK and MKD, and Madagascar by MG and MDG. Malawi’s codes are MW and MWI, Malaysia by MY and MYS, and the Maldives by MV and MDV. Mali uses ML and MLI, Malta by MT and MLT, and the Marshall Islands by MH and MHL. Martinique is represented by MQ and MTQ, Mauritania by MR and MRT, and Mauritius by MU and MUS. Mayotte’s codes are YT and MYT, Mexico by MX and MEX, and Micronesia (Federated States of) by FM and FSM. Moldova (Republic of) is represented by MD and MDA, Monaco by MC and MCO, and Mongolia by MN and MNG. Montenegro’s codes are ME and MNE, Montserrat by MS and MSR, and Morocco by MA and MAR. Mozambique uses MZ and MOZ, Myanmar by MM and MMR, and Namibia by NA and NAM. Nauru is represented by NR and NRU, Nepal by NP and NPL, and the Netherlands by NL and NLD. New Caledonia’s codes are NC and NCL, New Zealand by NZ and NZL, and Nicaragua by NI and NIC. Niger uses NE and NER, Nigeria by NG and NGA, and Niue by NU and NIU. Norfolk Island is represented by NF and NFK, the Northern Mariana Islands by MP and MNP, and Norway by NO and NOR. Oman’s codes are OM and OMN, Pakistan by PK and PAK, and Palau by PW and PLW. Palestine (State of) is represented by PS and PSE, Panama by PA and PAN, and Papua New Guinea by PG and PNG. Paraguay’s codes are PY and PRY, Peru by PE and PER, and the Philippines by PH and PHL. Pitcairn is represented by PN and PCN, Poland by PL and POL, and Portugal by PT and PRT. Puerto Rico’s codes are PR and PRI, Qatar by QA and QAT, and Réunion by RE and REU. Romania is represented by RO and ROU, the Russian Federation by RU and RUS, and Rwanda by RW and RWA. Saint Barthélemy’s codes are BL and BLM, Saint Helena, Ascension, and Tristan da Cunha by SH and SHN, and Saint Kitts and Nevis by KN and KNA. Saint Lucia is represented by LC and LCA, Saint Martin (French part) by MF and MAF, and Saint Pierre and Miquelon by PM and SPM. Saint Vincent and the Grenadines’ codes are VC and VCT, Samoa by WS and WSM, and San Marino by SM and SMR. Sao Tome and Principe is represented by ST and STP, Saudi Arabia by SA and SAU, and Senegal by SN and SEN. Serbia uses RS and SRB, Seychelles by SC and SYC, and Sierra Leone by SL and SLE. Singapore’s codes are SG and SGP, Sint Maarten (Dutch part) by SX and SXM, and Slovakia by SK and SVK. Slovenia is represented by SI and SVN, the Solomon Islands by SB and SLB, and Somalia by SO and SOM. South Africa’s codes are ZA and ZAF, South Georgia and the South Sandwich Islands by GS and SGS, and South Sudan by SS and SSD. Spain uses ES and ESP, Sri Lanka by LK and LKA, and Sudan by SD and SDN. Suriname is represented by SR and SUR, Svalbard and Jan Mayen by SJ and SJM, and Swaziland by SZ and SWZ. Sweden’s codes are SE and SWE, Switzerland by CH and CHE, and the Syrian Arab Republic by SY and SYR. Taiwan (Province of China) uses TW and TWN, Tajikistan by TJ and TJK, and Tanzania (United Republic of) by TZ and TZA. Thailand is represented by TH and THA, Timor-Leste by TL and TLS, and Togo by TG and TGO. Tokelau’s codes are TK and TKL, Tonga by TO and TON, and Trinidad and Tobago by TT and TTO. Tunisia is represented by TN and TUN, Turkey by TR and TUR, and Turkmenistan by TM and TKM. The Turks and Caicos Islands’ codes are TC and TCA, Tuvalu by TV and TUV, and Uganda by UG and UGA. Ukraine is represented by UA and UKR, the United Arab Emirates by AE and ARE, and the United Kingdom by GB and GBR. The United States’ codes are US and USA, United States Minor Outlying Islands by UM and UMI, and Uruguay by UY and URY. Uzbekistan is represented by UZ and UZB, Vanuatu by VU and VUT, and Venezuela (Bolivarian Republic of) by VE and VEN. Vietnam uses VN and VNM, the Virgin Islands (British) by VG and VGB, and the Virgin Islands (U.S.) by VI and VIR. Wallis and Futuna’s codes are WF and WLF, Western Sahara by EH and ESH, and Yemen by YE and YEM. Zambia is represented by ZM and ZMB, and Zimbabwe by ZW and ZWE.

SARS PAYE BRS V23 0 0 – Section 5 – RULES FOR THE CONSOLIDATION OF SOURCE IRP5 IRP5 CodeS FROM 2010 YEAR OF Assessment

SARS has undertaken an initiative to simplify the PAYE data submission process through the combination of required source IRP5 IRP5 Codes and elimination of redundant IRP5 IRP5 Codes. The source IRP5 IRP5 Codes to be used for income and deduction declarations for submissions relating to year of assessment later than 2009 are the IRP5 IRP5 Codes contained in the ‘Main IRP5 IRP5 Code’ column in the table below.

In respect of year of assessment later than 2009 —
• The IRP5 IRP5 Codes reflected under the ‘Main IRP5 IRP5 Code’ heading are the only valid IRP5 IRP5 Codes that must be used.
• The IRP5 IRP5 Codes reflected under the ‘Sub-IRP5 IRP5 Code Rationalisation’ heading are the IRP5 IRP5 Codes that must not be used in respect of the relevant year of assessment.
• Certain IRP5 IRP5 Codes have been re-introduced as ‘Main IRP5 IRP5 Codes’ from the 2013 year of assessment.
• This table reflects how these sub-IRP5 Codes are consolidated into the remaining IRP5 Codes.

In the context of income IRP5 Codes, the main IRP5 Code 3601/3651 must incorporate IRP5 Codes 3607/3657, 3603/3653, and 3610/3660, but only for the years of assessment from 2010 to 2012 and from 2010 to 2019. The main IRP5 Code 3602/3652 must incorporate IRP5 Codes 3604/3654, 3609/3659, and 3612/3662. The main IRP5 Code from 2013 is 3603/3653. Other income IRP5 Codes, such as 3605/3655, 3606/3656, and 3608/3658, have no specified changes. IRP5 Code 3607/3657 is the main IRP5 Code for years prior to 2010 and from 2020 onwards. IRP5 Code 3610/3660 is the main IRP5 Code from the 2013 year of assessment. IRP5 Codes 3613/3663 to 3622/3672 apply from various years ranging from 2001 to 2023.

For allowances, several IRP5 Codes must be incorporated into others. IRP5 Codes 3706/3756, 3710/3760, 3711/3761, and 3712/3762 must be incorporated into 3713/3763. IRP5 Codes 3705/3755, 3709/3759, and 3716/3766 must be incorporated into 3714/3764. Specific allowance IRP5 Codes, such as 3715/3765, 3717/3767, and 3718/3768, are applicable from the 2005 year of assessment. IRP5 Codes 3719/3769, 3720/3770, 3721/3771, 3722/3772, 3723/3773, and 3724 are applicable from the years 2018 to 2021.

For fringe benefits, IRP5 Codes 3803/3853, 3804/3854, 3805/3855, 3806/3856, 3807/3857, 3808/3858, and 3809/3859 must be incorporated into 3801/3851, but only for the years of assessment from 2010 to 2012. The main IRP5 Codes from the 2013 year of assessment are 3805/3855, 3806/3856, 3808/3858, and 3809/3859. Other fringe benefit IRP5 Codes, such as 3810/3860, 3813/3863, 3815/3865, and others, are applicable from the years 2013 to 2023.

For lump sum IRP5 Codes, 3908 is applicable from the 2006 year of assessment, 3909 from the 2007 to 2009 years, 3915 from 2008, 3920 and 3921 from 2010, 3922 from 2012, 3923 from 2018 to 2024, 3924 from 2019, and 3926 from 2025. Gross remuneration IRP5 Codes, such as 3699, are not applicable from the 2010 to 2016 years, while 3697 and 3698 are not applicable from the 2017 year.

For deductions, IRP5 Code 4002 is not applicable from the 2017 year of assessment. IRP5 Code 4004 must be incorporated into 4003 from the 2010 year of assessment. IRP5 Code 4018 is valid from the 2006 to 2015 years. IRP5 Codes 4024, 4026, 4030, and 4055 apply from various years ranging from 2007 to 2021, with some not applicable from 2017. Other IRP5 Codes, such as 4472 to 4493, apply from years ranging from 2006 to 2021.

For employee tax deduction and reason IRP5 Codes, 4101 is not applicable from the 2014 year of assessment. IRP5 Codes 4116 and 4120 are applicable from the years 2013 and 2017, respectively. Other IRP5 Codes, such as 4102, 4115, 4118, 4141, 4142, and 4149, apply with no specified changes.

SARS PAYE Business Requirement Specification (BRS) – PAYE Employer Reconciliation_V23-0-0

This document specifies the requirements for the generation of an import tax file for the yearly as well as the interim submission. The requirements as defined in this version of the BRS will become effective from 1 March 2024 for Payroll Suppliers until replaced by an updated version. The changes will be implemented on the SARS systems in September 2024

FILE LAYOUT
This section lists all the fields that are required for the file in a table format. The definition of each column heading is as follows:
• Name: the name of the relevant field associated with the code.
• Code: the source code that must be used to indicate the relevant information.
• Length: indicates the type and maximum number of characters or digits that may be entered for the field.
• N – numeric field.
• A – alpha field.
• AN – alphanumeric field.
• FT – free text field.
• Description: a brief description of the field and the information required for that field
• Validation rules: the validation rules that must be complied with to ensure that the
information declared is acceptable to SARS. An indication whether the field is required is also specified in the validation rules and can be one of the following:
• Mandatory: Implies the field must always be completed
• Conditional: Implies the field must always be completed under the defined conditions, else the value must not be reported
• Optional: Implies the field may be completed
Note: When an optional field is completed, full validation will be done on this field and any other fields linked to this code will become mandatory