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] |
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ALLOWNCES |
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|
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) |
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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 |
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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). |
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