A source code is a four digit identifier / number that SARS uses to capture information on the income tax return. It will usually appear alongside the amount it relates to. Source codes that might appear on your IRP5 are listed below. For business source codes please click here.
| 3601 - Income or salary 3602 - Non-taxable income 3603 - Pension (PAYE) 3604 - Pension (Excl) 3605 - Annual payment 3606 - Commission 3607 - Overtime (PAYE) 3608 - Arbitration award 3609 - Arbitration award (Excl) 3610 - RAF annuity (PAYE) 3611 - Purchased annuity 3612 - Purchased annuity (Excl) 3613 - Restraint of trade 3614 - Other retirement lump sums 3615 - Director's remuneration 3616 - Independent contractors 3617 - Labour brokers 3701 - Travel allowance 3702 - Reimbursive travel>12 000 3703 - Reimbursive travel 3704 - Subsistence local 3705 - Subsistence allowance 3706 - Entertainment allowance 3707 - Share options 3708 - Public office 3709 - Uniform allowance 3710 - Tool allowance 3711 - Computer allowance 3712 - Phone allowance 3713 - Other allowances |
3713 - Other Allowances (PAYE) 3714 - Non-taxable allowances 3714 - Other allowances (Excl) 3715 - Subsistence foreign 3717 - Broad-based emloyee share plan 3718 - Vesting instruments 3801 - General benefits 3802 - Use of car 3803 - Use of asset 3804 - Meals 3805 - Accommodation 3806 - Services 3807 - Loans or subsidy 3808 - Employee debt 3809 - Bursary / scholarship 3810 - Medical aid fringe benefit 3813 - Other medical costs 3815 - Non-taxable bursary 3816 - Use of motor vehicle by employer 3817 - Employer pension contribution 3820 - Bursaries / scholarships 3821 - Non-tax bursaries / scholarships 3822 - Non-tax fringe benefit immovable 3825 - Employer Provident Fund 3828 - Retirement annuity (employer) - benefit 3901 - Gratuities 3906 - Special lump sums |
3907 - Other lump sums 3908 - Surplus apportionments 3909 - Unclaimed benefits 3915 - Retirement lump sum 3920 - Lump sum benefit 3921 - Living annuity, s15C 3922 - Death compensation 4001 - Current pension 4002 - Arrear pension 4003 - Provident fund 4004 - Arrear provident 4005 - Employee medical aid 4006 - Current RAF 4007 - Arrear RAF 4018 - Income protection 4024 - Other medical costs 4026 - NSF pension 4030 - Donations 4102 - PAYE (Pay As You Earn) 4115 - PAYE on Lump Sum payments 4116 - Medical scheme fees tax credit 4120 - Additional medical scheme fees tax credit 4141 - UIF (Unemployment Insurance Fund) 4142 - Employer SDL contribution 4472 - Employers pension for employee 4473 - Employers provident for employee 4474 - Employer medical aid 4475 - Retirement annuity (employer) - deduction 4493 - Employers 7th sched medical |
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