Support

Code

Field Name

New Rule

2027

Contact E-mail address

The following characters are NOT allowed:

• Open bracket ( 
• Close bracket )| 
• Back slash \ 
• Inverted commas “ 
• Pipe | 
• Percentage %

The first and last characters must not be a special character

Special characters cannot appear consecutively two or more times

• MUST ONLY contain the following characters:
  • Alphabet A until Z (Upper Case) 
  • Numbers 0 to 9
• The certificate number must be unique per employee and must never be reused in any prior or current year.
• The last 14 digits for the same individual need not be the same for the final certificate as it was for the interim certificate. These digits can be the same if the 2 digits indicating the period of recon are different.
• If a final certificate is issued during the year, then 02 must be used FOR BOTH TAX CERTIFICATE SUBMISSION PERIODS for the digits indicating the reconciliation period.
• Where a final certificate was issued in the bi-annual submission, the full year certificate must have the same certificate number.

Code

Field Name

Change

Reason for not implementing

• Same validation rewritten to make more sense

Code

Field Name

New Rule

3125

Employee E-mail address

The following characters are NOT allowed:

• Open bracket ( 
• Close bracket )| 
• Back slash \ 
• Inverted commas “ 
• Pipe | 
• Percentage %

The first and last characters must not be a special character

Special characters cannot appear consecutively two or more times

Code

Field Name

Change

Reason for not implementing

• Descriptive Change
  Indicates if the employee’s tax was calculated at a fixed rate as a result of non-standard employment or a Fixed Rate Directive.

Code

Field Name

New Rule

3230

Directive Number

• Up to 5 directives can be included per certificate

Code

Field Name

Change

Reason for not implementing

If the directive number is less than 15 characters, the field can be padded to the left with zeros.

• If Transaction year is < 2022, then Code can be repeated up to a maximum of 3 times;
• If Transaction Year is >= 2022, then the Directive related codes can be repeated as a group up to 5 times

• Conditional: 
  • If Directive Number is completed, then Directive issued date is mandatory; 
  • If Directive Number is not completed, the Directive issued date must not be completed; 
• Must consists of 8 numeric characters; 
• Format: CCYYMMDD 
• Only applicable from and including the 2022 Transaction Year

• Conditional: 
  • If Directive Number is completed, then Directive Income Source Code is mandatory;
  • If Directive Number is not completed, the Directive Income Source Code must not be completed;
• The Directive Income Source code can only be one of the following source codes: 
  • 3608/3658,
  • 3614/3664, 
  • 3901/3951,
  • 3902/3952,
  • 3903/3953, 
  • 3904/3954, 
  • 3905/3955, 
  • 3907/3957, 
  • 3908, 
  • 3909, 
  • 3915, 
  • 3920, 
  • 3921, 
  • 3922, 
  • 3923, 
  • 3924 
  • 3707/3757, 
  • 3718/3768, 
  • 3719/3769, 
  • 3720/3770, 
  • 3721/3771, 
  • 3723/3773  
• The Directive Income Source code must be listed as an Income Source Code; 
• Only applicable from and including the 2022 Transaction Year

• Conditional: 
  • If Directive Number is completed, then Directive Income amount is mandatory; 
  • If Directive Number is not completed, the Directive Income amount must not be completed; 
• Only applicable from and including the 2022 Transaction Year

Code

Field Name

New Rule

4115

PAYE on Retirement Lumpsum and Severance Benefits

• If the only value completed is for code 3901 and certificate type (code 3015) is IRP5, then code 4115 must be greater than zero;

• If Certificate has ETI (code 3026) is populated with a “N” or is not completed, then this field must not be completed.

Total Deductions/

Contributions

• If any value (whether zero or greater than zero) is completed next to a deduction/contribution/information code, then this field is mandatory; 
• If no value is completed next to a deduction/contribution/information code, then this field must not be completed;

Code

Field Name

Change

Reason for not implementing

Conditional:

• If YoA Transaction Year is prior to 2021, then this field is mandatory; 

• From 2021 YoA Transaction Year, this field must not be completed;

Code

Field Name

New Rule

2027

Contact E-mail address

The following characters are NOT allowed:

• Open bracket ( 
• Close bracket )| 
• Back slash \ 
• Inverted commas “ 
• Pipe | 
• Percentage %

The first and last characters must not be a special character

Special characters cannot appear consecutively two or more times

All other allowances, which do not comply with any of the descriptions listed under allowances, must be added together and reflected under this code on the certificate.

Examples include: 

• If an employer allows an employee to incur expenditure on meals when obliged to spend a part of a day away from his/her usual place of work/employment by reason of the employee’s employment, and reimburses the employee upon the submission of proof of expenditure, such reimbursement up to an amount announced by notice in the Gazette (R 139 per day for the 2022 YoA), is not taxable and must therefore not be declared on the IRP5/IT3(a). However, where the reimbursement exceeds the lower of the amount announced or the amount for which proof of expenditure was submitted by the employee, the excess is fully taxable and therefore liable to PAYE, and must be declared under income code 3713 on the IRP5/IT3(a). Any subsistence allowances/advances paid to an employee during any month which is deemed to be remuneration by the end of the next month due to the employee not spending the night away from his/her residence or has not refunded the allowance/advance to the employer.
• Entertainment allowance
• Tool allowance
• Computer allowance
• Telephone allowance
• Cell phone allowance
• Housing allowance
• Taxable Uniform allowance
• Taxable Relocation allowance, etc.

Note:

• Code 3763 MUST only be used for foreign service income.
• With effect from 2010 year of assessment, amounts previously included under codes 3706/3756, 3710/3760, 3711/3761 and 3712/3762 must be included in this code (3713/3763).

Section 10(1)(o)(ii) exemption taken into account by the employer for PAYE purposes

Note:

Basic Principles:

1. The exemption remains an assessment determination by SARS (i.e. when the completed ITR12 return is submitted by the employee to, and processed by, SARS).
2. Employers are therefore required to declare the foreign service remuneration as per the SARS Business Requirements Specification: PAYE Employer Reconciliation or notices issued to employers in this regard. SARS will determine whether the exemption is allowable when processing the ITR12 return submitted to SARS by the employee based on the information provided in the ITR12 return together with the IRP5/IT3(a) certificate information submitted by the employer.
3. The possibility that the employee may qualify for the exemption does not automatically waive the obligation of an employer to deduct and pay PAYE. Where an employer is satisfied that the exemption will apply, the employer may choose not to deduct and pay PAYE. However, where the exemption is not allowed when the ITR12 of the employee is processed, the employer will be liable for the PAYE not deducted as well as the concomitant penalties and interest.
4. The following foreign service income source codes are included in the remuneration which qualifies for the s10(1)(o)(ii) exemption and which employers may take into account for calculating PAYE, if all requirements are met:

• Income Source codes - 3651, 3655, 3656, 3657 
• Allowance codes – 3751 (the full amount must be included), 3763, 3767, 3768, 3772
• Fringe Benefit codes – 3851, 3852, 3855, 3856, 3858, 3859, 3860, 3863, 3866 (the full amount must be included), 3867, 3870, 3875, 3878, 3879, 3881, 3883