IRP 5 Codes

Posted on: 09-7-2020 by: Shannon

Normal Income Codes

3601	Income (taxable) i.e. salaries and wages (taxable), overtime (taxable)
3602	Income (non-taxable) i.e. pension payments (non-taxable), arbitration award (non-taxable)
3603	Pension payments (taxable)
3605	Annual payments (taxable) i.e. annual bonus, incentive bonus etc.
3606	Commission
3607	Overtime (taxable)
3608	Arbitration Award (taxable)
3610	RAF annuity (taxable)
3611	Purchased annuity (taxable)
3613	Restraint of Trade (taxable)
3614	Other Retirement Lump Sums (taxable)
3616	Independent Contractors (taxable)
3617	Labour Brokers (PAYE/IT)
3619	Labour Brokers with Exemption Certificate (IT)
3620	Directors Fees – resident Non-Executive Director – voluntary PAYE withholding
3621	Directors Fees – Non-resident Non-Executive Director

Allowance Codes

3701	Travel Allowance (taxable)
3702	Reimbursive Travel Allowance (taxable: amount up to the prescribed limit /km that has not been exceeded
3703	Reimbursive Travel Allowance (non-taxable)
3704	Subsistence Allowance – Local Travel (taxable)
3707	Share Options Exercised (taxable)
3708	Public Office Allowance (taxable)
3713	Other Allowances (taxable) i.e., Entertainment Allowance (taxable), Tool Allowance (taxable), Computer Allowance (taxable), Telephone/Cell Phone Allowance (taxable)
3714	Other Allowances (non-taxable) i.e., Subsistence Allowance – Local Travel (nontaxable) Uniform Allowance (non-taxable), Subsistence Allowance – Foreign Travel (non-taxable), Relocation allowance (non-taxable)
3715	Subsistence Allowance – Foreign Travel (taxable)
3717	Broad-based Employee Share Plan (taxable)
3718	Vesting of equity instruments (taxable)
3719	Dividends not exempt i.t.o para (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 (taxable: amount only to the extent prescribed limit/km has been exceeded)
3723	Dividends not exempt i.t.o. par (kk) of the proviso to s 10(1)(k)(i) dividends

Fringe Benefit Codes

3801	General Fringe Benefit (taxable) i.e., Right of Use of Asset other than motor vehicle (taxable), acquisition of asset at less than actual value (taxable), Meals, refreshments and meal and refreshment Vouchers (taxable), Low interest or interest free loans or loan subsidies (taxable)
3802	Right of Use of Motor Vehicle (taxable)
3805	Accommodation (taxable) i.e. free or cheap residential or holiday accommodation (taxable)
3806	Services (taxable) i.e. free or cheap services
3808	Employee’s debt (taxable)
3809	Bursaries or scholarships (taxable)
3810	Medical Aid contributions (taxable)
3813	Medical services cost (taxable)
3815	Bursaries and scholarships (non-taxable)
3816	Use of motor vehicle acquired by employersvia “Operating Lease” (taxable)
3817	Taxable benefit i.r.o. Pension Fund Employer Contribution
3820	Taxable Bursaries or Scholarships – Further Education
3821	Non-Taxable Bursaries or Scholarships – Further Education
3822	Non-taxable Acquisition of Immovable Property
3825	Taxable Benefit i.r.o. Provident Fund Employer Contribution
3828	Taxable Benefit i.r.o. Retirement Annuity Employer Contribution
3829	Taxable Bursaries or Scholarships to a disabled person – Basic Education
3830	Non-taxable Bursaries or Scholarships to a disabled person – Basic Education
3831	Taxable Bursaries or Scholarships to a disabled person – Further Education
3832	Non-taxable Bursaries or Scholarships to a disabled person – Further Education
3833	Benefit Bargaining Council Employer Contribution (taxable)
3834	Non-taxable Benefit – Loan to purchase Immovable Residential Property

Lump Sum Codes

Gross Remuneration Codes

3696	Gross Non-Taxable Income
3699	Gross Taxable Employment Income

Employee’s Tax Deduction and Reason Codes

4102	PAYE
4115	Tax on Retirement Lump Sum and Severance benefits
4116	Medical Scheme Fees Tax Credit taken into account by the employer for PAYE purposes
4118	Employment Tax Incentive
4120	Additional medical expense credit allowed for employee older than 65
4141	UIF contribution
4142	SDL contribution
4149	Total Tax, SDL and UIF (excluding the value of 4116 Medical Scheme Fees Tax Credit taken into account by the employer for PAYE purposes).
4150 02-	Earn Less than the Tax Threshold
03-	Independent Contractor
04-	Non Taxable Earnings (including nil directive)
05-	Exempt Foreign Employment Income
06-	Director’s Remuneration – Income Determined in the following Tax Year
07-	Labour Broker with IRP30
08-	No Tax to be withheld due to Medical Scheme Fees Tax Credit allowed
09-	Par 11A(5) Fourth Schedule notification – No withholding possible

Deduction Codes

4001	Current Pension Fund Contributions
4003	Current Provident Fund Contributions, Arrear Provident Fund Contributions
4005	Medical Aid Contributions
4006	Current Retirement Annuity Fund Contributions
4007	Arrear (re-instated) Retirement Annuity Fund Contributions (not applicable from 2017 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
4472	Employer’s Pension Fund Contributions
4473	Employer’s Provident Fund Contributions
4474	Employer’s medical scheme contributions in respect of employees not included in code 4493
4475	Employer’s Retirement Annuity Contributions
4493	Employer’s Medical Aid Contributions i.r.o Retired Employees
4497	Total Deductions/Contributions
4582	Remuneration inclusion used in section 11(k) deduction (specific codes included)
4583	Remuneration portion of travel allowance, motor vehicle fringe benefit and Reimbursive Travel Allowance
4585	Employer’s pension fund contributions retired employees qualify for “no value” fringe benefit
4586	Employer’s provided fund contributions retired employees qualify for “no value” fringe benefit