IRP5 Codes

IRP5 Codes2019-01-15T09:08:42+00:00

 

 

IRP5 AND IT 3(B) CODES

NORMAL INCOME

3601

Income (PAYE)

3602

Non-Taxable Income (Excl)

3603

Pension (PAYE)

3605

Annual payment

3606

Commission (PAYE)

3608

Arbitration award (PAYE)

3610

Annuity from a RAF (PAYE)

3611

Purchased annuity

3613

Restraint of trade (PAYE)

3614

Other retirement

3616

Independent contractors

3617

Labour Brokers (PAYE)

3619

Labour Brokers (IT)

3620

Directors Fees – RSA Resident NED [IT]

3621

Directors Fees – RSA Resident NED [PAYE]

ALLOWNCES

3701

Travel allowance (PAYE)

3702

Reimbursive travel allowance (IT)

3703

Reimbursive travel allowance (Excl)

3704

Subsistence allowance – local travel (IT)

3707

Share options exercised (PAYE)

3708

Public office allowance (PAYE)

3713

Other allowances (PAYE)

3714

Other allowances (Excl)

3715

Subsistence allowance – foreign foreign travel (IT)

3717

Broad-based employee share plan (PAYE)

3718

Vesting of equity instruments or return of capital i.r.o. restricted equity instruments (PAYE)

3719

Dividends not exempt i.t.o par (dd) of the proviso to s10(1)(k)(i)

3720

Dividends not exempt i.t.o. par (ii) of the proviso to s10(1)(k)(i) dividends

3721

Dividends not exempt i.t.o. par (jj )of the proviso to s 10(1)(k)(i) dividends

3722

Reimbursive travel allowance (PAYE)

3723

Dividends not exempt i.t.o. par (kk)

FRINGE BENEFITS

3801

General fringe benefits (PAYE)

3802

Use of motor vehicle acquired by employer NOT via Operating Lease (PAYE)

3805

Accommodation (PAYE)

3806

Services (PAYE)

3808

Employee’s debt (PAYE)

3809

Taxable Bursaries or scholarships to a non-disabled non-disabled – Basic Education (PAYE)

3810

Medical aid contributions contributions (PAYE)

3813

Medical services costs (PAYE)

3815

Non-taxable Bursaries or scholarships to a non-disabled person – Basic Education (Excl)

3816

Use of motor vehicle acquired by employer via Operating Lease (PAYE)

3817

Benefit: Employers Pension Fund contributions (PAYE)

3820

Taxable Bursaries or scholarships to a non-disabled non-disabled – Further Education (PAYE)

3821

Taxable Bursaries or scholarships to a non-disabled non-disabled – Further Education (Excl)

3822

Non-taxable Benefit – Acquisition of Immovable Property (Excl)

3825

Benefit: Employer Provident Fund contributions (PAYE)

3828

Benefit: EmployerRetirement annuityFund contributions(PAYE)

3831

Taxable Bursaries or Scholarship to a disabled person – Further Education (PAYE)

3832

Non-Taxable Bursaries or Scholarships to a disabled person – Further E Description

LUMP SUMS

3901

Gratuities / Severance Benefits (PAYE)

3902

 Not applicable Not applicable from 2010 from 2010 0 Pension / RAF

3903

Pension / RAF (PAYE)

3906

Special Remuneration (PAYE)

3907

Other lump sums (PAYE)

3908

Surplus apportionments and Exempt Policy Proceeds (Excl)

3909

Unclaimed benefits (PAYE)

3915

Retirement / termination of employment lump sum benefits / Commutation of annuities

3920

Lump sum withdrawal benefits (PAYE)

3921

Living annuity and surplus apportionments (section 15C of the Pension Fund Act) (PAYE)

3922

Compensation i.r.o. death during employment (Excl / PAYE)

3923

Transfer of Unclaimed Benefits (PAYE) 2018 year of assessment assessment Description

3924

Transfer on Retirement (PAYE)

GROSS REMUNERATION

3696

Gross non-taxable income

3699

Gross employment income (taxable)

DEDUCTIONS

4001

Total pension fund contributions paid or and ‘deemed paid’ by employee (if applicable).

4003

Total provident fund contributions paid or and ‘deemed paid’ by employee (if applicable).

4004

Employee’s arrear provident fund contributions Note: Value of this code must be included in the value of code 4003

4005

Medical scheme fees (contributions) paid and ‘deemed paid’ by employee (if applicable).

4006

Total retirement annuity fund contributions paid or and ‘deemed paid’ by employee (if applicable).

4018

Premiums paid for loss of income policies. Note: This code is only applicable from the 2006 year of assessment

4024

Medical services costs deemed to be paid by the employee in respect of himself/herself, spouse or child.

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

4474

Employer’s medical scheme fees (contributions) paid for the benefit Description

4475

Employer’s retirement annuity fund contributions paid for the benefit of employee.

4493

Employer’s medical scheme fees (contributions) paid for the benefit of a retired/former employee

4497

Total Deductions/Contributions Description

EMPLOYEE TAX

4101

SITE (Standard Income Tax on Employees). Not applicable from 2014 year of assessment PAYE (Pay-As-You-Earn)

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 (theoretical amounts) for the employee during the year of assessment

4120

Additional Medical Expenses Tax Credit if employee

4141

UIF contribution (employer and employee contributions)

4142

SDL contribution

4149

Total Tax (4101 + 4102 + 4115), SDL (4141) and UIF (4142).

 

Contact Info

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