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IRP 5 CODES

       Normal Income Codes      3719  Dividends not exempt  i�t�o para (dd) of the
       3601   Income (taxable) i�e� salaries and wages   proviso to s10(1)(k)(i)
          (taxable), overtime (taxable)  3720  Dividends not exempt i�t�o� par (ii) of the
       3602   Income (non-taxable) i�e� pension payments   proviso to s10(1)(k)(i) dividends
          (non-taxable), arbitration award (non-taxable)  3721  Dividends not exempt i�t�o� par (jj) of the
       3603  Pension payments (taxable)  proviso to s 10(1)(k)(i) dividends
       3605   Annual payments (taxable) i�e� annual bonus,
          incentive bonus etc�  Fringe Benefit Codes
       3606  Commission         3801   General Fringe Benefit (taxable) i�e�, Right
       3608  Arbitration Award (taxable)  of Use of Asset other than motor vehicle
       3610  RAF annuity (taxable)  (taxable), acquisition of asset at less than
       3611  Purchased annuity (taxable)  actual value (taxable), Meals, refreshments
       3613  Restraint of Trade (taxable)  and meal and refreshment Vouchers
       3614  Other Retirement Lump Sums (taxable)  (taxable), Low interest or interest free loans or
       3615  Director’s Remuneration (taxable)  loan subsidies (taxable)
       3616  Independent Contractors (taxable)  3802  Right of Use of Motor Vehicle (taxable)
       3617  Labour Brokers (PAYE/IT)  3805   Accommodation (taxable) i�e� free or cheap
       3619  Labour Brokers with Exemption Certificate (IT)  residential or holiday accommodation
       3620  Directors Fees – resident Non-Executive   (taxable)
          Director – voluntary PAYE withholding   3806  Services (taxable) i�e� free or cheap services
       3621  Directors Fees – Non-resident Non-Executive   3808  Employee’s debt (taxable)
          Director              3809  Bursaries or scholarships (taxable)
                                3810  Medical Aid contributions (taxable)
       Allowance Codes          3813  Medical services cost (taxable)
       3701  Travel Allowance (taxable)  3815  Bursaries and scholarships (non-taxable)
       3702  Reimbursive Travel Allowance (taxable)  3816   Use of motor vehicle acquired by employers
       3703  Reimbursive Travel Allowance (non-taxable)  via “Operating Lease” (taxable)
       3704   Subsistence Allowance – Local Travel   3817  Taxable benefit i�r�o� Pension Fund Employer
          (taxable)                 Contribution
       3707  Share Options Exercised (taxable)  3820  Taxable Bursaries or Scholarships – Further
       3708  Public Office Allowance (taxable)  Education
       3713   Other Allowances (taxable) i�e�, Entertainment   3821  Non-Taxable Bursaries or Scholarships –
          Allowance (taxable), Tool Allowance (taxable),   Further Education
          Computer Allowance (taxable), Telephone/  3822  Non-taxable Acquisition of Immovable
          Cell Phone Allowance (taxable)  Property
       3714   Other Allowances (non-taxable) i�e�,   3825  Taxable Benefit i�r�o� Provident Fund Employer
          Subsistence Allowance – Local Travel (non-  Contribution
          taxable)              3828  Taxable Benefit i�r�o� Retirement Annuity
           Uniform Allowance (non-taxable), Subsistence   Employer Contribution
          Allowance- Foreign Travel (non-taxable),
          Relocation allowance (non-taxable)  Important: To report foreign income, add a value of
       3715   Subsistence Allowance- Foreign Travel   50 to all normal, allowance, fringe benefit and lump
          (taxable)             sum codes e�g� 3606 will be 3656, except 3614,
       3717  Broad-based Employee Share Plan (taxable)  3617, 3621, 3908, 3909, 3915, 3920, 3921
       3718  Vesting of equity instruments (taxable)  and 3922�
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