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SARS Information

IRP5 Source Codes (Simplified)

A Simplified Look At IRP5 Source Codes

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)
GROSS REMUNERATION CODES
Code Description
3696 Gross non-taxable income
3697 Gross retirement funding employment income
3698 Gross non-retirement funding employment income
3699 Gross employment income (taxable) – amounts for income source codes NOT included in code 3696
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).