Support

UAT Release Date: as per SARS trade-testing date (Not yet known)

Production Release Date: as per SARS go-live date  (Not yet known)

FEATURES / ENHANCEMENTS

The below outlines the changes that ebTax will apply to align itself to the PAYE BRS (v19.5) published by SARS. 

IRP5/IT3a Certificates

1. Deductions/Contributions Validation change:
   1. If any of the foreign service income codes allowable for the s10(1)(o)(ii) exemption is completed, then code 4587 MUST be completed:
   2. The value of source code 4587 cannot exceed the lower of R 1.25 mil or the total of the values declared under the s10(1)(o)(ii) allowable foreign service income codes
   3. Codes allowable for the s10(1)(o)(ii) exemption:
      1. Income Source codes - 3651, 3655, 3656, 3657
      2. Allowance codes – 3751, 3763, 3767, 3768, 3772
      3. Fringe Benefit codes – 3851, 3852, 3855, 3856, 3858, 3859, 3860, 3863, 3866, 3867, 3870, 3875, 3878, 3879, 3881, 3883
2. PAYE (4102) Validation change:
   1. If YoA (source code 3025) is greater or equal to 2021 and Voluntary Over-deduction Indicator (code 3195) is “Y” then PAYE (source code 4102) must be less or equal to the sum of Non-taxable income (source code 3696) and Gross Employment Income (taxable) [source code 3699];
   2. If YoA (source code 3025) is greater or equal to 2021 and Voluntary Over-deduction Indicator (code 3195) is “N” then PAYE (source code 4102) must be less or equal to Gross Employment Income (taxable) [source code 3699];
3. Monthly Calculated ETI Validation changes:
   1. If Code 7005 is 1, 2 or 3, then this field MAY be greater than zero (previously must)
   2. Removed validation: If YoA is 2021 and Month (code 7006) is 04, 05, 06 or 07 and ETI qualifying 12 month cycle indicator (code 7005) is 1, then value cannot be greater than R1750, Else,
   3. New validation: If YoA <> 2021 and ETI qualifying 12 month cycle indicator (code 7005) is 1, then value cannot be greater than R1000;
   4. Removed validation:  If YoA is 2021 and Month (code 7006) is 04, 05, 06 or 07 and ETI qualifying 12 month cycle indicator (code 7005) is 2, then value cannot be greater than R1250, Else,
   5. New validation: If YoA <> 2021 and ETI qualifying 12 month cycle indicator (code 7005) is 2, then value cannot be greater than R500;
   6. Removed validation:  If YoA is 2021 and Month (code 7006) is 04, 05, 06 or 07 and ETI qualifying 12 month cycle indicator (code 7005) is 3, then value cannot be greater than R750

   7. Removed validation: If YoA is equal to or greater than 2021 then: 

      1. If month is 04, 05, 06, or 07, then

         1. If ETI qualifying 12 month cycle indicator (code 7005) is 3, then this field MUST be greater than zero;

         2. Else,(code 7005 = 1 or 2)

            1. If ETI SEZ code (code 7009) is completed then this field MAY be greater than zero (0.00)

            2. If ETI SEZ code (code 7009) is not completed: 

               1. If employee’s age for the specified month is greater than / equal to 18 but less than 30 then this field MAY be greater than zero (0.00)

               2. If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)

      2. Else,(month <> 04, 05, 06, 07)

         1. If ETI SEZ code (code 7009) is completed then this field MAY be greater than zero (0.00)

         2. If ETI SEZ code (code 7009) is not completed:

            1. If employee’s age for the specified month is greater than / equal to 18 but less than 30 then this field MAY be greater than zero (0.00)

            2. If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)

   8. New validation: If YoA is greater than 2021 then:

      1. ETI SEZ code (code 7009) is completed then this field MAY be greater than zero (0.00) 

      2. If ETI SEZ code (code 7009) is not completed:

         1. If employee’s age for the specified month is greater than / equal to 18 but less than 30 then this field MAY be greater than zero (0.00)

         2. If employee’s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00)