SARS requires that all items on the IRP5 / IT3(a) certificates are reported under specific codes. Our system generates the following codes based on system and custom items used:
Regular Items
| Benefit | SARS Code |
| Accommodation Benefit | 3805 |
| Company Car | 3802 |
| Company Car Under Operating Lease | 3816 |
| Income | SARS Code |
| Basic salary | 3601; 3616 if independent contractor |
| Commission | 3606 |
| Loss of Income Policy Payout | 3602 |
| Deduction | SARS Code |
| Garnishee | No impact on IRP5 / IT3(a) |
| Income Protection | 3801: Amount paid per employer |
| Maintenance Order | No impact on IRP5 / IT3(a) |
| Medical Aid | 3810, 4474: Employer contribution
4005: Employee contribution 4116: Medical aid tax credits |
| Pension Fund |
4001: Employee contribution 4472: Employer contribution |
| Provident Fund |
3825: Fringe benefit 4003: Provident fund contributions (benefit + employee’s contribution) 4473: Employer’s contribution (not necessarily equal to the fringe benefit) |
| Retirement Annuity Fund | 3828: Employer’s contribution
4006: Total retirement fund contribution 4475: Employer’s contribution |
| Union Membership Fee | No impact on IRP5 / IT3(a) |
| Voluntary Tax Overdeduction | 4102 |
| Allowance | SARS Code |
| Travel Allowance – Fixed travel allowance |
3701 4582: Taxable portion |
| Travel Allowance – Reimbursed for expenses (petrol, garage, maintenance etc.) |
3701 4582: Taxable portion |
| Travel Allowance – Company Petrol Card (not paid out) |
3701 4582: Taxable portion |
| Travel Allowance – Reimbursed per km travelled |
3703: If the rate used is under the prescribed rate. 3702: If the rate used is under the prescribed rate, but the employee also receives a fixed travel allowance. If the rate used is above the prescribed rate:
|
| Gain on Vesting of Equity Instruments | 3718 |
| Other | SARS Code |
| Employer Loan | 3801: Interest benefit |
| Foreign Service Exemption | Impacts 4102 (PAYE) |
| Savings | No impact on IRP5 / IT3(a) |
| Tax Directive |
Impacts 4102 (PAYE) |
Once-off Items
| Benefit | SARS Code |
| Bursaries and Scholarships – Basic Education (Grades R to 12 and NQF levels 1 to 4) |
3809: Taxable 3815: Exempt |
| Bursaries and Scholarships – Further Education (NQF levels 5 to 10) |
3820: Taxable 3821: Exempt |
| Employee’s Debt Benefit | 3808 |
| Medical Costs (Other than Medical Scheme) |
3813 4024: If paid on behalf of themselves, a spouse or child. |
| Income | SARS Code |
| Annual Bonus | 3605 |
| Annual Payment | 3605 |
| Arbitration Award (with Tax Directive) |
3608: Taxable 3602: Non-taxable |
| Extra Pay | 3601 |
| Leave Paid Out | 3605 |
| Once Off Commission | 3606 |
| Restraint of Trade | 3613 |
| Deduction | SARS Code |
| Donations | 4030 |
| Repayment of Advance | No impact on IRP5 / IT3(a) |
| Staff Purchases | No impact on IRP5 / IT3(a) |
| Allowance | SARS Code |
| Broad Based Employee Share Plan | 3717 |
| Computer Allowance | 3713 |
| Expense Claim | No impact on IRP5 / IT3(a) |
| Phone Allowance | 3713 |
| Relocation Allowance |
3713: Taxable 3714: Non-Taxable 3801: Taxable Items paid by Employer |
| Subsistence Allowance International |
3715: Exceeding deemed amount 3714: Non-Taxable |
| Subsistence Allowance Local |
3704: Exceeding deemed amount 3714: Non-Taxable |
| Tool Allowance | 3713 |
| Uniform Allowance | 3714 |
| Other | SARS Code |
| Termination Lump Sums |
|
| Long Service Award |
|
Custom Items
| Type | SARS Code |
| Income (not taxed annually) | 3601 |
| Income (taxed annually) | 3605 |
| Non-taxable income | 3696 |
| Allowances | 3713 |
| Benefits | 3801 |
| Reimbursements | No impact on IRP5 / IT3(a) |
| Deductions | No impact on IRP5 / IT3(a) |
| Employer Contribution | No impact on IRP5 / IT3(a) |