Filing and Processes > SARS Codes

SARS requires that all items on the IRP5 / IT3(a) certificates are reported under specific codes. Our system generates the following codes based on system and custom items used:

Regular Items

Benefit SARS Code
Accommodation Benefit 3805
Company Car 3802
Company Car Under Operating Lease 3816
Income SARS Code
Commission 3606
Loss of Income Policy Payout 3602
Deduction SARS Code
Garnishee No impact on IRP5 / IT3(a)
Income Protection Amount paid per employer: 3801
Maintenance Order No impact on IRP5 / IT3(a)
Medical Aid Employer contribution: 3810, 4474

Employee contribution: 4005

Medical aid tax credits: 4116

Pension Fund Employee contribution: 4001

Employer contribution: 4472

Provident Fund Fringe benefit: 3825

Provident fund contributions (benefit + employee’s contribution): 4003

Employer’s contribution (not necessarily equal to the fringe benefit): 4473

Retirement Annuity Fund Employer’s contribution: 3828

Total retirement fund contribution: 4006

Employer’s contribution: 4475

Union Membership Fee No impact on IRP5 / IT3(a)
Voluntary Tax Overdeduction 4102
Allowance SARS Code
Travel Allowance – Fixed travel allowance 3701

Taxable portion: 4582

Travel Allowance – Reimbursed for expenses (petrol, garage, maintenance etc.) 3701

Taxable portion: 4582

Travel Allowance – Company Petrol Card (not paid out) 3701

Taxable portion: 4582

Travel Allowance – Reimbursed per km travelled If the rate used is under the prescribed rate: 3703

If the rate used is under the prescribed rate, but the employee also receives a fixed travel allowance: 3702

If the rate used is above the prescribed rate:

  • Non-taxable portion: 3702
  • Taxable portion: 3722, 4582
Other SARS Code
Employer Loan Interest benefit: 3801
Foreign Service Exemption Impacts 4102 (PAYE)
Savings No impact on IRP5 / IT3(a)
Tax Directive Impacts 4102 (PAYE)

Once-off Items

Benefit SARS Code
Bursaries and Scholarships – School Taxable: 3809

Exempt: 3815

Bursaries and Scholarships – Higher Education Taxable: 3820

Exempt: 3821

Employee’s Debt Benefit 3808
Medical Costs (Other than Medical Scheme) 3813

If paid on behalf of themselves, a spouse or child: 4024

Income SARS Code
Annual Bonus 3605
Annual Payment 3605
Arbitration Award (with Tax Directive) Taxable: 3608

Non-taxable: 3602

Extra Pay 3601
Leave Paid Out 3605
Once Off Commission 3606
Restraint of Trade 3613
Deduction SARS Code
Donations 4030
Repayment of Advance No impact on IRP5 / IT3(a)
Staff Purchases No impact on IRP5 / IT3(a)
Allowance SARS Code
Broad Based Employee Share Plan 3717
Computer Allowance 3713
Expense Claim No impact on IRP5 / IT3(a)
Phone Allowance 3713
Relocation Allowance Taxable: 3713

Non-Taxable: 3714

Taxable Items paid by Employer: 3801

Subsistence Allowance International Exceeding deemed amount: 3715

Non-Taxable:  3714

Subsistence Allowance Local Exceeding deemed amount: 3704

Non-Taxable:  3714

Tool Allowance 3713
Uniform Allowance 3714
Other SARS Code
Termination lump sums
  • All remuneration (except leave paid out): 3907, or 3901 if tax directive is used
  • Leave paid out: 3605
  • Tax: 4115

Custom Items

Type SARS Code
Income (not taxed annually) 3601
Income (taxed annually) 3605
Allowances 3713
Benefits 3801
Reimbursements No impact on IRP5 / IT3(a)
Deductions No impact on IRP5 / IT3(a)
Employer Contribution No impact on IRP5 / IT3(a)

 

You are using the help system of SimplePay, a payroll system that simplifies the payroll process. Designed just for South Africa, it's a fully online solution. Read more.