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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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