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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

BenefitSARS Code
Accommodation Benefit3805
Company Car3802
Company Car Under Operating Lease3816
IncomeSARS Code
Basic salary3601; 3616 if independent contractor
Loss of Income Policy Payout3602
DeductionSARS Code
GarnisheeNo impact on IRP5 / IT3(a)
Income Protection3801: Amount paid per employer 
Maintenance OrderNo impact on IRP5 / IT3(a)
Medical Aid3810, 4474: Employer contribution 


4005: Employee contribution

4116: Medical aid tax credits

Pension Fund

4001: Employee contribution

4472: Employer contribution

Provident Fund

3825: Fringe benefit

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

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

Retirement Annuity Fund3828: Employer’s contribution


4006: Total retirement fund contribution

4475: Employer’s contribution

Union Membership FeeNo impact on IRP5 / IT3(a)
Voluntary Tax Overdeduction4102
AllowanceSARS Code
Travel Allowance – Fixed travel allowance


4582: Taxable portion

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


4582: Taxable portion

Travel Allowance – Company Petrol Card (not paid out)


4582: Taxable portion

Travel Allowance – Reimbursed per km travelled

3703: If the rate used is under the prescribed rate. 

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

If the rate used is above the prescribed rate:

    3702: Non-taxable portion
    3722, 4582: Taxable portion
Gain on Vesting of Equity Instruments3718
OtherSARS Code
Employer Loan3801: Interest benefit
Foreign Service ExemptionImpacts 4102 (PAYE)
SavingsNo impact on IRP5 / IT3(a)
Tax Directive

Impacts 4102 (PAYE)

Once-off Items and Custom Items

BenefitSARS Code
Bursaries and Scholarships (Basic Education Grades R-12 NQF levels 1-4)

3809: Taxable

3815: Exempt

Bursaries and Scholarships (Further Education NQF levels 5 -10)

3820: Taxable 

3821: Exempt 

Employee’s Debt Benefit3808
Medical Costs (Other than Medical Scheme)


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

IncomeSARS Code
Annual Bonus3605
Annual Payment3605
Arbitration Award (with Tax Directive)

3608: Taxable

3602: Non-taxable

Extra Pay3601
Leave Paid Out3605
Once Off Commission3606
Restraint of Trade3613
DeductionSARS Code
Repayment of AdvanceNo impact on IRP5 / IT3(a)
Staff PurchasesNo impact on IRP5 / IT3(a)
AllowanceSARS Code
Broad Based Employee Share Plan3717
Computer Allowance3713
Expense ClaimNo impact on IRP5 / IT3(a)
Phone Allowance3713
Relocation Allowance

3713: Taxable

3714: Non-Taxable

3801: Taxable Items paid by Employer

Subsistence Allowance International

3715: Exceeding deemed amount

3714: Non-Taxable

Subsistence Allowance Local

3704: Exceeding deemed amount

3714: Non-Taxable

Tool Allowance3713
Uniform Allowance3714
OtherSARS Code
Termination Lump Sums
  • All remuneration (except leave paid out): 3907, or 3901 if tax directive is used
  • 3605: Leave paid out
  • 4115: Tax
Long Service Award
  • 3801 and 3699: Before 1 March 2022
  • From 1 March 2022, 3622 / 3672 (cash portion) and 3835 / 3885 (non-cash portion).
Custom ItemsSARS Code
Income (not taxed annually)3601
Income (taxed annually)3605
Non-taxable income3696
ReimbursementsNo impact on IRP5 / IT3(a)
DeductionsNo impact on IRP5 / IT3(a)
Employer ContributionNo impact on IRP5 / IT3(a)