| NORMAL INCOME CODES |
| Code |
Description |
| 3601 |
Income
(Subject to PAYE) |
| 3602 |
Income
(Non-taxable) |
| 3603 |
Pension
(Subject to PAYE) |
| 3604 |
Pension
(Non-taxable) |
| 3605 |
Annual payment (Subject to PAYE) |
| 3606 |
Commission
(Subject to PAYE) |
| 3607 |
Overtime
(Subject to PAYE) |
| 3608 |
Arbitration award (Subject to PAYE) |
| 3609 |
Arbitration award (Nontaxable) |
| 3610 |
Annuity from a RAF
(Subject to PAYE) |
| 3611 |
Purchased annuity (Subject to PAYE) |
| 3612 |
Purchased annuity
(Non-taxable) |
| 3613 |
Restraint of trade (Subject to PAYE) |
| 3614 |
Other retirement lump sums
(Subject to PAYE) |
| 3615 |
Director’s remuneration (Subject to PAYE) |
| 3616 |
Independent contractors (Subject to PAYE) |
| 3617 |
Labour Brokers (PAYE) |
| 3619 |
Labour Brokers
(IT) |
| 3620 |
Directors Fees – RSA
Resident NED
(IT) |
| 3621 |
Directors Fees – Non- Resident NED
(PAYE) |
| ALLOWANCE CODES |
| Code |
Description |
| 3701 |
Travel allowance (Subject to PAYE) |
| 3702 |
Reimbursive travel allowance
(IT) |
| 3703 |
Reimbursive travel allowance (Non-taxable) |
| 3704 |
Subsistence allowance – local
travel (IT) |
| 3705 |
Subsistence allowance (Non-taxable) |
| 3706 |
Entertainment allowance
(Subject to PAYE) |
| 3707 |
Share options exercised
|
| 3708 |
Public office allowance
(Subject to PAYE) |
| 3709 |
Uniform allowance (Non-taxable) |
| 3710 |
Tool allowance
(Subject to PAYE) |
| 3711 |
Computer allowance
(Subject to PAYE) |
| 3712 |
Telephone/cell phone allowance (Subject to PAYE) |
| 3713 |
Other allowances (Subject to PAYE) |
| 3714 |
Other allowances (Non-taxable) |
| 3715 |
Subsistence allowance – foreign travel
(IT) |
| 3716 |
Subsistence allowance – foreign travel (Non-taxable) |
| 3717 |
Broad-based
employee share plan
(Subject to PAYE) |
| 3718 |
Vesting of equity instruments or return of capital iron. restricted equity instruments (PAYE) |
| 3719 |
Dividends not exempt i.e. para (dd) of the proviso
to s10(1)(k)(i)
(PAYE) |
| 3720 |
Dividends not exempt i.e. par (ii) of the proviso to
s10(1)(k)(i)
(PAYE) |
| 3721 |
Dividends not exempt i.e. par (jj) of the proviso to s
10(1)( k)(i)
(PAYE) |
| 3722 |
Reimbursive travel allowance |
| 3723 |
Dividends not exempt i.e. par (kk) of the proviso
to s10(1)(k)(i)
(PAYE) |
| FRINGE BENEFIT CODES |
| Code |
Description |
| 3801 |
General fringe benefits
(Subject to PAYE) |
| 3802 |
Use of motor vehicle acquired by employer NOT via operating lease
(Subject to PAYE) |
| 3803 |
Use of asset
(Subject to PAYE) |
| 3804 |
Meals, etc.
(Subject to PAYE) |
| 3805 |
Accommodation
(Subject to PAYE) |
| 3806 |
Services
(Subject to PAYE) |
| 3807 |
Loans or subsidy
(Subject to PAYE) |
| 3808 |
Employee’s debt
–
Excluding code 3828 Employer paid Retirement Annuity Fund Contributions
(Subject to PAYE) |
| 3809 |
Taxable Bursaries or scholarships to a non-disabled person – Basic Education
(Subject to PAYE) |
| 3810 |
Medical aid contributions (Subject to PAYE) |
| 3813 |
Medical services costs (Subject to
PAYE) |
| 3815 |
Non-taxable Bursaries or scholarships to a non-disabled person – Basic Education (Excl.) |
| 3816 |
Use of motor vehicle acquired by employers via “Operating Lease” (Subject to PAYE) |
| 3817 |
Benefit:
Employers Pension Fund
contributions
(PAYE) |
| 3820 |
Taxable bursaries or scholarships to a non-disabled person – Further
Education
(Subject to PAYE) |
| 3821 |
Non-taxable bursaries or scholarships to a non-disabled person – Further
Education
(Excl.) |
| 3822 |
Non-taxable
Benefit on
Acquisition of
Immovable
Property |
| 3825 |
Benefit: Employer Provident Fund
contributions
(PAYE) |
| 3828 |
Employees Debt:
Employer paid
Retirement Annuity Fund
contributions – (PAYE) |
| 3829 |
Taxable Bursaries or scholarships to a disabled person – Basic Education
(PAYE) |
| 3830 |
Non -taxable Bursaries or scholarships to a disabled person –
Basic Education
(Excl.) |
| 3831 |
Taxable bursaries or scholarships to a disabled person
– Further
Education
(Subject to PAYE) |
| 3832 |
Non -taxable bursaries or scholarships to a disabled person
– Further
Education
(Excl.) |
| 3833 |
Benefit:
Bargaining
Council Employer
Contributions
(PAYE) |
| 3834 |
Non-taxable Benefit – Loan to purchase Immovable
Residential
Property
(Excl.) |
| LUMP SUM CODES |
| Code |
Description |
| 3901 |
Gratuities /
Severance
Benefits
(Subject to PAYE) |
| 3902 |
Pension/RAF
(Subject to PAYE) |
| 3903 |
Pension/RAF
(Subject to PAYE) |
| 3904 |
Provident
(Subject to PAYE) |
| 3905 |
Provident
(Subject to PAYE) |
| 3906 |
Special
Remuneration
(Subject to PAYE) |
| 3907 |
Other lump sums (Subject to PAYE) |
| 3908 |
Surplus apportionments and Exempt Policy Proceeds
(Non-taxable) |
| 3909 |
Unclaimed benefits
(Subject to PAYE) |
| 3915 |
Retirement /
termination of employment lump sum benefits / Commutation of annuities
(Subject to PAYE) |
| 3920 |
Lump sum withdrawal benefits
(Subject to PAYE) |
| 3922 |
Compensation i.e. death during employment (Excl./PAYE) |
| 3923 |
Transfer of
Unclaimed
Benefits |
| 3924 |
Transfer on retirement
(PAYE) |
| DEDUCTION CODES |
| Code |
Description |
| 4001 |
Total pension fund contributions paid and ‘deemed paid’ by employee (if applicable), excluding the value of code 4585. |
| 4002 |
Arrear pension fund contributions paid by employee |
| 4003 |
Provident fund contributions paid and ‘deemed paid’ by employee (if applicable), excluding the value of code 4586. |
| 4004 |
Employee’s arrear provident fund contributions |
| 4005 |
Medical scheme fees (contributions) paid and deemed paid by employee (if applicable) excluding the value of code 4493. |
| 4006 |
Total retirement annuity fund contributions paid and ‘deemed paid’ by employee (if applicable) |
| 4007 |
Arrear (re-instated) retirement annuity fund contributions |
| 4018 |
Premiums paid for loss of income policies |
| 4024 |
Medical services costs deemed paid by the employee in respect of himself/herself, spouse or child. |
| 4025 |
Medical contribution paid by employee allowed as a deduction for Employees’ Tax purposes. |
| 4026 |
Arrear pension fund contributions – Non-statutory forces (NSF). • Not applicable from 2017 year of assessment. |
| 4030 |
Donations deducted from the employee’s remuneration and paid by the employer to the Organisation. |
| 4472 |
Employer’s pension fund contributions paid for the benefit of employee excluding the value of code 4585. |
| 4473 |
Employer’s provident fund contributions paid for the benefit of employee, excluding the value of code 4586 |
| 4474 |
Employer’s medical scheme fees (contributions) paid for the benefit of employees and not included in code 4493. |
| 4475 |
Employer’s retirement annuity fund contributions paid on behalf of the employee |
| 4485 |
Medical services costs deemed paid by the employee in respect of other relatives. |
| 4486 |
Capped amount determined by the employer in terms of Section 18(2)(c)(i). |
| 4487 |
No value benefits in respect of medical services provided or incurred by the employer. |
| 4493 |
Employer’s medical scheme fees. |
| 4582 |
The portion of the following allowances and benefits which represents ‘remuneration’ |
| 4583 |
Value of ‘foreign remuneration’ for calculation of 11(K) purposes |
| 4584 |
Employer’s Bargaining Council contributions paid for the benefit of the employee. |
| 4585 |
Employer’s pension fund |
| 4586 |
Employer’s provident fund |
| 4497 |
Total Deductions/Contributions |
| EMPLOYEES’ TAX DEDUCTION AND REASON CODES |
| Code |
Description |
| 4101 |
SITE (Standard Income Tax on Employees’). Not applicable from 2014 year of assessment. |
| 4102 |
PAYE (Pay-As-You-Earn) |
| 4115 |
Tax on retirement lump sum and severance benefits. |
| 4116 |
Medical scheme fees tax credit taken into account by employer for PAYE purposes. |
| 4118 |
The sum of the ETI amounts calculated during the year of assessment in respect of the employee in accordance with section 7 of the ETI Act. |
| 4120 |
Additional Medical Expenses Tax Credit allowed by the employer if the employee is 65 years or older for PAYE purposes. |
| 4141 |
UIF contribution (employer and employee contributions). The value can be zero (0.00) |
| 4142 |
SDL contribution. The value can be zero (0.00) |
| 4149 |
Total Tax (4101 + 4102 + 4115), SDL 94142) and UIF (4141). The total exclude the value of 4116 and the value of 4120 |
| 4150 |
Reason For Non-Deduction of Employees Tax(PAYE). |
