New PAYE Criteria of Reporting 2010

PUBLIC RELEASE
Document Classification:
Official Publication
© South African Revenue Service 2009
SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

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Revision History
Date Version Description Author/s
2008/11/14 V1.0.0 Draft release for public SARS
comment
2009/06/01 V2.0.0 Public Release SARS


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Table of Contents
1. DEFINITIONS AND ACRONYMS ............................................................................................................... 4

2. INTRODUCTION ......................................................................................................................................... 7
3. GENERAL RULES FOR SUBMISSION AND FOR TAX CERTIFICATES ................................................ 8
4. THE TAX CERTIFICATE GENERAL RULES............................................................................................. 9
5. TAX CERTIFICATE LAYOUT ................................................................................................................... 10
6. RULES FOR THE CONSOLIDATION OF SOURCE CODES FROM 2010 YEAR OF ASSESSMENT .. 45
7. SOURCE CODE DESCRIPTIONS ............................................................................................................ 47
7.1 NORMAL INCOME CODES ...................................................................................................................... 47
7.2 ALLOWANCE CODES ............................................................................................................................. 49
7.3 FRINGE BENEFIT CODES ....................................................................................................................... 51
7.4 LUMP SUM CODES ................................................................................................................................ 52
7.5 GROSS REMUNERATION CODES............................................................................................................. 54
7.6 DEDUCTION CODES .............................................................................................................................. 54
7.7 EMPLOYEES’ TAX DEDUCTION AND REASON CODES ................................................................................ 55
APPENDIX A - CODES FOR THE COUNTRY THAT ISSUED THE PASSPORT........................................... 56
APPENDIX B: NUMBER VALIDATIONS ........................................................................................................ 60
1. MODULUS 10 CHECK ON INCOME TAX NUMBER ............................................................................... 60
2. MODULUS 10 CHECK ON PAYE/SDL/UIF REFERENCE NUMBER ..................................................... 61
3. MODULUS 13 CHECK ON ID NUMBER .................................................................................................. 62

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1. DE F INIT IONS A ND A C R ONY MS
The following definitions and acronyms have been defined to provide assistance in identifying the
meaning of SARS’s terminology.
Term Description
Alpha • Alphabet A until Z
• Upper Case and Lower Case
• Dash (-)
• Space ( )
• Comma (,)
• Apostrophe (‘)
• Characters such as ê, ë etc.
Alphanumeric • Alphabet A until Z
• Upper Case and Lower Case Characters
• Dash (-)
• Space ( )
• Comma (,)
• Numbers 0 to 9
Certificate Type • Type of Certificate for which tax is to be levied. Types of Certificates
include:
o IRP5;
o IT3(a)
o ITREG (to be used when registering an employee for income tax)
Note: Additional certificate types may be added at a later stage.
Conditional • Fields that must be completed subject to defined conditions, e.g.
Fields mandatory if related fields have been completed
CSV File • Comma Separated Value File
EMP501 • Employer Reconciliation Declaration Form
EMP601 • Tax Certificate Cancellation Declaration Form
EMP701 • Reconciliation Adjustment Declaration Form
Employee • Refer to the definitions in the Fourth and Seventh Schedule to the
Income Tax Act
Employee’s tax • An amount of tax that an employer must deduct or withhold from
remuneration paid or payable to an employee. Employee Tax is
deducted during the tax period.
Employer • Refer to the definitions in the Fourth and Seventh Schedule to the
Income Tax Act

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Term Description
Free Text Free text includes the following:
• Alphabet A until Z
• Upper and Lower Case Characters
• Number 0 to 9
• Dash (-)
• Space ( )
• Inverted Commas (“”)
• Back slash(\)
• Forward slash (/)
• Question Mark (?)
• At sign (@)
• Ampersand (&)
• Dollar sign ($)
• Exclamation Mark (!)
• Hash (#)
• Plus (+)
• Equals (=)
• Semi colon (;)
• Colon (:)
• Comma (,)
• Left and Right Brackets (( ))
• Full Stop (.)
• All special characters are allowed, however for XML development
purposes the following standard must be adhered to: ISO-8859-1
encoding or informally referred to as Latin-1. The definition of this
standard can be found on:
http://en.wikipedia.org/wiki/ISO/IEC_8859-1
ID Number • The current 13 digit bar-coded South African Identity Number
IRP5/IT3(a) • Employee Income Tax Certificate
IT • Income Tax
Leviable • The leviable amount is applicable to SDL and means the total amount
Amount of remuneration paid or payable or deemed to be paid or payable by
an employer to his/her employees during any month as determined for
employees’ tax purposes, whether or not such employer is liable to
deduct or withhold employees’ tax (it therefore means that the
remuneration paid or payable to employees who earn below the tax
threshold must be included into the total remuneration for determining
the leviable amount).
Mandatory • Fields that must be completed as a rule, permitting no option and
Fields therefore not to be disregarded
Numeric • Numbers from 0 to 9
Optional Fields • Fields that can be completed based on applicability and availability.
These fields are not mandatory
PAYE • Pay-As-You-Earn
Payroll Authors • This refers to a group of companies who supply and support
computerised payroll systems on a commercial basis
Reconciliation • The Reconciliation Declaration is the EMP501 document on which an
Declaration Employer’s PAYE, SDL and UIF liabilities are declared with
associated payments, certificate values and the resulting net effect of
setting off payments against liabilities
Reconciliation • This is the process through which an Employer submits all required

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Term Description
Submission PAYE, SDL and UIF documentation to SARS for processing i.e.
Process IRP5/IT3(a), EMP501, EMP601 and EMP701 if applicable.
Representative • Refer to the definitions in the Fourth Schedule to the Income Tax Act
Employer
SARS • South African Revenue Service
SDL Levy • Skills Development Levy
• This is a compulsory levy scheme for the purposes of funding
education and training as envisaged in the Skills Development Act,
1998. This levy came into operation on 1 April 2000 and is payable by
employers on a monthly basis.
Taxpayer • Any person who is required to be registered with SARS for the
purposes of income tax.
Transaction • The tax year during which the employer deducted and paid
Year employees’ tax in respect of remuneration paid or payable to an
employee. This could include employees’ tax on remuneration which
accrued during a previous tax year.
SITE • Standard Income Tax on Employees
• SITE is the portion of employees’ tax that is applicable only on the
annualised net remuneration up to sixty thousand Rand.
UIF Contribution • Unemployment Insurance Fund
• This is a compulsory contribution to fund unemployment benefits. The
contributions are payable by employees and employers. With effect
1 April 2002, employers who are required to register with SARS for
employee’s tax and/or SDL must pay the total contribution of 2% (1%
contributed by the employee and 1% by the employer) on the
remuneration paid/payable within the prescribed period. Contributions
collected by SARS are paid into the National Revenue Fund from
where it is transferred by the National Treasury via the Department of
Labour to the UIF.(Administered by the UI Commissioner).
XML • Extensible Mark-up Language
Year of • The tax year in which the remuneration paid or payable to an
Assessment employee accrued.

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2. I NT R ODUC T ION
To improve the efficiency of the reconciliation and submission process, changes to the
specifications for tax certificates and reconciliation processes have been made.
As part of the ongoing efforts by SARS to assist employers in complying with their legal obligations,
SARS has revised the mandatory fields for the 2010 tax year. The e@syFile application will display
warning messages if certain fields are not completed and error messages for the other fields. If a
warning message is displayed for a field, SARS will accept the file for the 2010 submission. If an
error message is displayed it means that the field is mandatory and the employer must complete the
field as per the defined format specified in the table below. This will assist in guiding employers with
SARS’ requirements on how to complete their reconciliations.
This document specifies the requirements for the submission of tax certificates and employer
reconciliations for PAYE, SDL and UIF, with effect from the 2010 year of assessment.
The policy for 2010 Reconciliation and Submissions stipulates that employers will:
1. Submit tax certificates and reconciliations according to the requirements and specifications in
this document.
2. Submit Reconciliation Declarations via one of the following available channels:
a. Manual – complete the relevant tax certificates on the specified forms, and submit manually
to SARS;
b. Electronic – Generate the CSV tax certificate file from the payroll system, and import this file
into e@syFile. Within e@syFile, capture additional manual certificates, cancel certificates,
capture EMP501 or EMP701 details, and submit to SARS.
3. If necessary, further changes will be introduced for the 2011 year of assessment at a later stage.

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3. G E NE R A L R UL E S F OR S UB MIS S ION A ND F OR T A X C E R T IF IC A T E S
1. The following rules must be complied with when submitting reconciliations to SARS.
a. The reconciliation and submission of tax certificates to SARS must take place within the
dates announced from year to year as the employer’s filing season. Failure to do so will
result in penalties and interest.
b. The record structure of the CSV file is as follows:

• Employer demographic header record;
• Employee demographic and financial information records for all tax certificates; and
• Employer totals trailer record.
c. Each CSV file may only contain tax certificate information for one employer;
d. The CSV file for an employer may contain the tax certificates of employees with a ‘year of
assessment’ prior to the ‘transaction year’;
e. Tax certificates submitted to SARS must be in the format as specified in this document.
f. Tax certificates issued by employers to employees for their personal use may contain
additional information, as long as the information required by this specification is included.
2. The following rules apply to the tax certificate information itself.
a. The 2010 tax certificate consists of two A4 pages. The first page of the form contains the
employer’s and the employee’s demographic information, and the second page contains the
employee’s financial information;
b. The tax certificate number must be unique per employer. The same certificate number may
not be used more than once by an employer, and may not be duplicated in either the current
or in previous years of assessment by that employer;
c. In order to reduce the volume of data, the number of income source codes is restricted to 13,
and the number of employee and employer deduction codes is restricted to 7. To make this
possible, certain source codes have been specified as ‘sub-codes’ and their values must be
consolidated into a ‘main’ source code on the certificate. The grouping of sub-codes into
main codes is specified in section 5.
d. Sub-codes may be held within the payroll system, but must not be written to the CSV file.
e. Tax certificates may have local and foreign income specified on the same certificate;
f. Tax certificates require at least one income code with a value greater than zero. However if
the remuneration for a director of a private company or a member of a close corporation
cannot be determined at the end of the tax period, code 3615 with a zero value must be
reported on the tax certificate.

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4. T HE T A X C E R T IF IC A T E G E NE R A L R UL E S
The following general rules apply to the data fields for the tax certificate.
1. The ability to verify an Income Tax number of the employee, verify whether the employee is
registered for Income Tax and register an employee using the IRP5/IT3(a) certificate format has
been added. The details regarding this will be enhanced at a later stage.
2. The requirement to have a Retirement Funding Income indicator flag per income code has been
deleted. Retirement Funding income must be accumulated to code 3697, and Non- Retirement
Funding income must be accumulated to code 3698.
3. The requirement for clearance numbers to be reported against pension and provident fund
codes has been deleted.
4. The format for all codes in the CSV file must be code, information/value/amount, e.g. 3601,5000
or 4001,1000.
5. No amounts may be reported as a negative value on the certificate.
6. The cents for all Rand amounts must be dropped off/omitted (rounded down), with the exception
of the fields that contain tax, SDL or UIF amounts where the cents must be specified even if
zero.
7. The format for all dates must be either CCYYMMDD / CCYYMM / CCYY;
8. The following codes may only appear once on a certificate:

• 2010 – 2080;
• 3010 – 3246, except 3230;
• 3696 – 3698;
• 4497; and
• 4101, 4102, 4115, 4141, 4142, 4149, 4150.
9. The IRP5/IT3(a) allows for the declaration of up to 3 directive numbers on a single certificate.
The user has the option to declare a maximum of 3 directives on a single IRP5/IT3(a) certificate
or alternatively issue separate IRP5/IT3(a) certificates per directive number.
10. All Alpha, AlphaNumeric and Free Text fields (indicated with ‘A’, ‘AN’ and ‘FT’ respectively in
Section 5 below) must be contained in opening and closing quotation marks, e g. the surname of
Horn must be shown as 3020,”Horn”.
11. The new format of the tax certificate is specified in detail per field in Section 5 below.

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5. T A X C E R T IF IC A T E L A Y OUT
The definition of the column headings in this section are as follows:
• Name: the name of the relevant field associated with the code.
• Code: the source code that must be used to indicate the relevant information.
• Length: the number of characters that the field may consist of, and the type of field:
o N indicates a numeric field only;
o A indicates an alpha field
o AN indicates an alphanumeric field;
o FT indicates a free text field,
o The number indicated after the above indicators indicate the maximum number of
characters or digits that may be entered for the relevant field.
• Description: a brief description of the field and the information required for that field;
• Validation rules: the validation rules that must be complied with to ensure that the
information declared is acceptable to SARS.
• Relaxed Validations for 2010 – for information purposed only: the relaxed validations that
SARS has defined for the 2010 submission period. This column also specifies when a
warning message or error message will be displayed. SARS will for the 2010 submission
accept the files where warning messages are displayed. In cases where error messages are
displayed, these are mandatory fields and must be correctly completed for the file to be
accepted by SARS. The column ‘Revised Validations for 2010’ must be used together with
the column ‘Validation Rules’.
• If there is no data for a particular field, this field must be left blank. If this field is a mandatory
field, the field must be completed with the relevant data.

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Name Code Length Description Validation Rules Relaxed Validations for
2010 – for information
purposed only
Employer Information
Trading or Other 2010 FT90 Name or trading name of • Mandatory field; • This field will be
Name employer issuing the certificate • First code of record of the mandatory for 2010 and
electronic file and may not be if not completed an error
preceded by any other character message will be
(e.g. space, comma, etc.). displayed.
TEST / LIVE 2015 A4 TEST or LIVE submission • Mandatory field; • This field will be
indicator indicator • Must consist of 4 characters; mandatory for 2010 and
• Value may only be TEST or LIVE; if not completed an error
• This field is only applicable when message will be
uploading from CSV format; displayed.
• If the certificate type is ITREG
this value must be LIVE.
PAYE Reference 2020 N10 The reference number of the • Mandatory field; • This field will be
Number employer. • Must consist of 10 numeric mandatory for 2010 and
characters; if not completed an error
This is the PAYE number under • Where the employer is registered message will be
which employees’ tax deducted for PAYE purposes the number displayed.
is paid to SARS. Alternatively if must start with a “7” and where
the employer is not registered the employer is not registered for
for PAYE it will be the Income PAYE purposes, the number
Tax reference number of the must start with either 0, 1, 2, 3 or
employer. 9;
• Code 4101, 4102 and / or 4115 is
invalid if the number does not
start with a “7”;
• Must be a valid reference number
(apply modulus 10 test).

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purposed only
SDL Reference 2022 AN10 Skills Development Levy • Mandatory if registered for SDL; • This field will be
Number reference number of the • Must consist of 1 alpha and 9 mandatory for 2010 and
Employer numerical characters; if not completed an error
• Must start with an “L”; message will be
• Must be a valid reference number displayed if registered for
(apply modulus 10 test); SDL.
• If PAYE reference number is
completed, last 9 digits of SDL
reference number must be the
same as last 9 digits of PAYE
reference number, except if the
PAYE number starts with 0, 1, 2,
3 or 9;
• If the UIF reference number is
completed, the last 9 digits of the
SDL number must be the same
as the last 9 digits of the UIF
reference number.
UIF Reference 2024 AN10 Unemployment Insurance Fund • Mandatory if registered for UIF; • This field will be
Number Reference Number for • Must start with a “U”; mandatory for 2010 and
Employer as issued by SARS, • Must be a valid reference number if not completed an error
and not the number issued by (apply modulus 10 test); message will be
the UIF. • If PAYE reference number is displayed if registered for
completed, last 9 digits of UIF UIF.
reference number must be the
same as last 9 digits of PAYE
reference number, except if the
PAYE number starts with 0, 1, 2,
3 or 9;
• If the SDL reference number is
completed, the last 9 digits of the
UIF number must be the same as
the last 9 digits of the SDL

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purposed only
reference number.
Employer 2025 A30 Indicates the contact person's • Mandatory. • This field will be
Contact Person full name and surname for all mandatory for 2010 and
reconciliation related queries. if not completed an error
message will be
displayed.
Employer 2026 AN11 Indicates the contact telephone • Mandatory; • This field will be
Contact Number number for contact person for • Must be at least 9 characters mandatory for 2010 and
the employer. long. if not completed an error
message will be
displayed.
Employer E-mail 2027 FT70 Employer e-mail address • Optional; • Optional.
address • Address must contain an @ sign; • If completed, apply full
• Address must contain a domain validations as specified
which must be indicated with a under the validation rules
dot (.). and display error
message if invalid.
Payroll Software 2028 FT12 Indicates which Payroll • Optional; • Optional.
Software package is being • If you are not using a commercial • If completed, apply full
used. software package the word “In- validations as specified
house” may be used; under the validation rules
• Code can be repeated up to a and display error
maximum of 5 times. message if invalid.
Transaction Year 2030 N4 The tax year during which the • Mandatory field; • This field will be
employer deducted and paid • Must consist of 4 numeric mandatory for 2010 and
employees’ tax in respect of characters; if not completed an error
remuneration paid or payable • Format: CCYY; message will be
to an employee. • Year cannot be less than 1999; displayed.
• Year cannot be greater than
current calendar year plus one;
this field must not be completed.

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purposed only
Period of 2031 N6 This period indicates the • Mandatory; • If this field is not
Reconciliation submission period to • Format CCYYMM (Century, Year, completed for the 2010
accommodate multiple Month); e.g. where the or prior tax years
submissions in a year. reconciliations must be submitted e@syFile will default this
for period ending February 2008, field to the relevant
the period must be completed as period the reconciliation
200802 or if the submission is for relates to, e.g. If the
period ending August 2008, the reconciliation is for the
period must be completed as 2010 tax year default to
200808; 201002 or if the
• This field must be a valid period reconciliation is for the
in the transaction year specified; 2009 tax year default to
• If the certificate type is ITREG 200902.
Employer Trade 2035 N4 The activity code according to • Mandatory; • Optional.
Classification the VAT 403 Trade • Refer to the VAT 403 Trade • If completed, apply full
Classification guide applicable Classification guide. validations as specified
to your business. under the validation rules
and display error
message if invalid.
Employer 2061 AN5 Indicates unit number of the • Optional. • If completed, apply full
Physical physical address of the validations as specified
Address: Unit employer. under the validation rules
Number and display error
message if invalid.
Employer 2062 FT25 Indicates the complex physical • Optional. • If completed, apply full
Physical address of the employer. validations as specified
Address: under the validation rules
Complex and display error
message if invalid.
Employer 2063 AN5 Indicates the street number of • Optional. • If completed, apply full
Physical the physical address of the validations as specified
Address: Street employer. under the validation rules

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purposed only
message if invalid.
Employer 2064 FT25 Indicates the street / name of • Mandatory. • This field will be
Physical farm of the physical address of mandatory for 2010 and
Address: Street / the employer. if not completed an error
Name of Farm message will be
displayed.
Employer 2065 FT34 Indicates the suburb / district of • Conditional – either the • Display error message if
Physical the physical address of the Suburb/District field or the Suburb/District field or
Address: Suburb employer. City/Town field must be the City/Town field is not
/ District completed. completed.
Employer 2066 FT23 Indicates the city / town of the • Conditional – either the • Display error message if
Physical physical address of the Suburb/District field or the Suburb/District field or
Address: City / employer. City/Town field must be the City/Town field is not
Town completed. completed.
Employer 2080 N4 Indicates the postal code of the • Mandatory; • This field will be
Physical physical address of the • Fixed length; mandatory for 2010 and
Address: Postal employer. • Must be a valid South African if not completed an error
Code postal code. message will be
displayed.
End of record 9999 N4 Indicates the end of the record. • Mandatory; • This field will be
• Fixed code; mandatory for 2010 and
• Last code of the electronic record if not completed an error
and it may not be followed by any message will be
other character (e.g. space, displayed.
comma, etc.).
Employee Information
Certificate 3010 AN30 Unique Certificate number • Mandatory field; • Where the certificate
Number allocated to certificates issued • Fixed length (must be 30 number is only 8
to employees. characters long) characters long, the
• First code of the employee’s certificate number will be
record and may not be preceded automatically changed
by any other character (e.g. within e@syFile to
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purposed only
space, comma, etc.); comply with the new
• The certificate number must be rule. The certificate
unique per employer and may number will be structured
never be reused in any prior or as follows:
current tax year, unless replacing - Insert 10 digit PAYE
a tax certificate in a prior tax year. ref nr as specified
• May not include the following under code 2020.
characters: - Insert 4 digit year of
• Dash (-) assessment as
• Space ( ) specified under code
• Apostrophe (‘) 3025 per certificate.
• Comma (,) - Followed by the
• ê, ë, etc concluding calendar
year month of the
• The format of the certificate
reconciliation, i.e. if
number must be as follows:
the reconciliation is
• First 10 digits must be the
for the period up to
employer PAYE reference
February, use 02 or if
number (or where an
the period is up to
Income Tax number has
August, use 08.
been used, the income tax
- Insert 6 zero’s
number.
- Insert the 8 digit
• Followed by the Year of certificate number as
Assessment (the Year of supplied by the
Assessment must be equal employer
to the value for code 3025 A single warning per
per record). CSV file will be
• Followed by the concluding generated, even if more
calendar year month of the than one certificate is not
reconciliation, i.e. if the in accordance with the
reconciliation is for the new rule. Warning
period up to February, use message: “The
02 or if the period is up to certificate number
August, use 08. supplied is not in
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purposed only
• Thereafter a unique accordance with the
combination of alpha and 2010 rules. Although the
numeric characters can be certificate number has
used to complete the been updated for this
number. submission this format
• Should all characters not be will not be allowed for
used left padding with zeros submissions from 2011.”
after the period must be • Where the certificate
applied, i.e. if the number is number is longer than 8
7000000000201002 and digits error message will
the unique number is 11111 be displayed if it does
then the number must be not comply with the
reflected as rules as specified under
7000000000201002000000 ‘Validation Rules’.
00011111 • Certificate number must
• If the certificate type is ITREG be unique per employer.
this field must not be completed If the certificate number
is used more than once
display error message.
• If Type of Certificate is
ITREG store the
certificate number as the
ID or Passport number
and fill the rest of the
field with zeros. This is
required for tracking
purposes as the
certificate number is part
of minimal data.
Type of 3015 AN6 Indicates type of certificate • Mandatory; • Where this field is not
Certificate • Can only be IRP5 or IT3(a) or supplied, the information
ITREG; must be derived. The
• If IRP5 is indicated, code 4101, type of certificate can be
derived as follows:
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purposed only
4102 and/or 4115 must have a - If code 4101 or 4102
value and code 4150 may not or 4115 entered with
have any value; value > 0 then type
• If IT3(a) is indicated, code 4150 of certificate is IRP5
must have a value and code - If code 4150 is > 0
4101, 4102, and 4115 may not the type of certificate
have any values; is IT3(a)
• IRP5 cannot be indicated if the - If none of the above
PAYE number starts with either has been entered,
0,1,2,3 or 9. display error
message
• If the type of certificate
has been determined or
completed by the
employer, apply
validation rules as
specified. If validation
rules fails, display error
message.
Nature of Person 3020 A1 Indicates nature of person • Mandatory field; • This field will be
• Valid options — mandatory for 2010 and
 A = Individual with an identity if not completed an error
or passport number; message will be
 B = Individual without an displayed.
identity or passport number;
 C = Director of a private
company / member of a CC;

 D = Trust;
 E = Company / CC;
 F = Partnership
 G = Corporation;
 H = Personal Service Provider;
 N = Pensioner.
• If Type of Certificate is ITREG,

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purposed only
then Nature of Person may only
be A, B, C or N
Year of 3025 N4 The year in which the • Mandatory field; • This field will be
Assessment remuneration accrued. • Must consist of 4 numeric mandatory for 2010 and
characters; if not completed an error
• Format: CCYY; message will be
• Year cannot be less than 1999; displayed.
• Year cannot be greater than • Where year of
current calendar year plus one; assessment is less than
• Year of Assessment cannot be 1999, the certificate must
greater than Transaction year be included in the 1999
(code 2030). reconciliation –
• If the certificate type is ITREG reconciliations prior to
this field must not be completed this date may not be
accepted.
Employee 3030 FT120 Surname of the employee. • Mandatory field; • This field will be
surname or • If the Nature of Person is A/B/C/N mandatory for 2010 and
trading name enter the surname of the if not completed an error
individual; message will be
• If the Nature of Person is A/B/C/N, displayed.
numeric characters are not
allowed;
• If Nature of Person is D/E/F/G/H
the trading name of the trust /
company / partnership or
corporation must be entered.
First Two Names 3040 FT90 First two names of the • Mandatory if Nature of Person • This field will be
employee A/B/C/N; mandatory for 2010 and
• Mandatory if initials, date of birth if not completed an error
or identity / passport number has message will be
been completed; displayed if Nature of
• Numeric characters not allowed; Person is A/B/C/N.
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purposed only
• This field may not be completed if
Nature of Person is D/E/F/G/H.
Initials 3050 A5 Initials of the employee • Mandatory if Nature of Person • This field will be
A/B/C/N; mandatory for 2010 and
• Mandatory if date of birth or if not completed an error
identity number has been message will be
completed; displayed if Nature of
• Only characters A to Z and a to z Person is A/B/C/N.
may be used;
• This field may not be completed if
Nature of Person is D/E/F/G/H.
• May not contain the following
characters:
• Dash (-)
• Space ( )
• Comma (,)
• Note: Full Stop (.) is invalid
Identity number 3060 N13 RSA identity number of the • Mandatory field if Nature of • This field will be
employee. Person is A/C and passport mandatory for 2010 and
number is not completed; if not completed an error
• May not be completed for Nature message will be
of Person B/D/E/F/G/H; displayed if Nature of
• Optional for Nature of Person N; Person is A/C and
• Must consist of 13 characters; identity number or
• Must be a valid bar-coded RSA passport number is not
ID-number (other numbers must completed.
be reflected in the passport
number field);
• Must correlate with the date of
birth.

Page 20 of 62
purposed only
Passport number 3070 AN16 Passport number or other • Mandatory field if Nature of • This field will be
number (non-bar-coded RSA Person is A/C and identity mandatory for 2010 and
ID numbers) of the employee. number is not completed. if not completed an error
• Optional for Nature of Person N. message will be
• May not be completed for Nature displayed if Nature of
of Person B/D/E/F/G/H. Person is A/C and
• Minimum of 7 characters. identity number or
passport number is not
completed.
Country of Issue 3075 A3 Indicates the country that • Mandatory if passport number • If this field has not been
issued the passport. has been completed. completed and passport
• Optional for Nature of person B or number has been
N. completed display
• If Nature of Person B, this field warning message.
must be ZNC; • This submission will be
• Refer to Appendix A below for the accepted, but
country of issue codes. submissions from 2011
will be rejected.
• If completed apply
validation rules and
display error message if
invalid.
• Optional for Nature of
person B or N.
Date of birth 3080 N8 Date of birth of the employee. • Mandatory if Nature of Person • This field will be
A/B/C/N; mandatory for 2010 and
• May not be completed for Nature if not completed an error
of Person D/E/F/G/H; message will be
• Must consists of 8 numeric displayed if Nature of
characters; Person A/B/C/N.
• Format: CCYYMMDD;
• Must correlate with the identity
number (if any);

Page 21 of 62
purposed only
• Date cannot be greater than the
current date.
Income tax 3100 N10 Income tax reference number • Mandatory field as specified in • Optional field for 2010.
reference of employee. the Income Tax Act if certificate • Display warning
number type is not ITREG; message if this field has
• Where the certificate is issued for not been completed.
Nature of Person A, B, C, D, or N; • This submission will be
the number may only start with accepted, but
either 0, 1, 2, or 3; submissions from 2011
• Where the certificate is issued for will be rejected.
Nature of Person E, G, H the • If completed apply
number must start with a 9; validation rules and
• Where the certificates is issued display error message if
for Nature of Person F this field invalid.
may not be completed;
• Must pass modulus 10 test;
• If Type of Certificate is ITREG,
this field is optional for verification
purposes.
Employee 3125 FT70 Employee e-mail address • Optional; • Optional.
contact E-mail • Address must contain an @ sign; • If completed, apply full
• Address must contain a domain validations as specified
indicated by a dot (.). under the validation rules
and display error
message if invalid.

Page 22 of 62
purposed only
Employee Home 3135 AN11 Employee home telephone • Optional; • Optional.
Tel No number. • May only be numeric • If completed, apply full
• No spaces are allowed. validations as specified
• Must be at least 9 characters long under the validation rules
and display error
message if invalid.
Employee Bus 3136 AN11 Employee business telephone • Mandatory if Nature of Person is • Optional field for 2010.
Tel No number. not N; • Display warning
• May only be numeric message if this field has
• No spaces are allowed. not been completed.
• Must be at least 9 characters long • This submission will be
accepted, but
submissions from 2011
will be rejected.
invalid.
Employee Fax 3137 AN11 Employee fax number. • Optional; • Optional.
No • May only be numeric • If completed, apply full
• Must be at least 9 characters long under the validation rules
and display error
message if invalid.
Employee Cell 3138 AN11 Employee cell number. • Optional; • Optional.
No • May only be numeric • If completed, apply full
• All 10 digits must be completed under the validation rules
and display error
message if invalid.
Employee 3144 AN5 Indicates unit number of the • Optional. • If completed, apply full
Address Details - Employee Work address of the validations as specified
Business: Unit employer. under the validation rules
Page 23 of 62
purposed only
message if invalid.
Employee 3145 FT25 Indicates the complex • Optional. • If completed, apply full
Business: employer under the validation rules
Complex and display error
message if invalid.
Employee 3146 AN5 Indicates the street number of • Optional. • If completed, apply full
Business: Street employer. under the validation rules
message if invalid.
Employee 3147 FT25 Indicates the street / name of • Mandatory if Nature of Person is • Optional field for 2010.
Address Details - farm of Employee Work not N. • If the Nature of Person is
Business: address of the employer not N and this field is not
Street/Name of completed then display a
Farm warning message.
• This submission will be
accepted, but
will be rejected.
invalid.
Employee 3148 FT34 Indicates the suburb / district of • Conditional – either the • Optional for 2010.
Address Details - Employee Work address of the Suburb/District field or the • If the Nature of person is
Business: employer. City/Town field must be not N and the
Suburb/District completed, if the Nature of Suburb/District field or
Person is not N. City/Town field has not
been completed then
display a warning
message.
Page 24 of 62
purposed only
accepted, but
will be rejected.
• If any one of the
Employee Address
Details – Business has
been completed apply
invalid.
Employee 3149 FT23 Indicates the city / town of • Conditional – either the • Optional for 2010.
Address Details - Employee Work address of the Suburb/District field or the • If the Nature of person is
Business: employer City/Town field must be not N and the
City/Town completed, if the Nature of Suburb/District field or
Person is not N. City/Town field has not
been completed then
display a warning
message.
accepted, but
will be rejected.
Employee Address
invalid.
Employee 3150 AN9 Indicates the postal code of • Mandatory if Nature of Person is • Optional for 2010
Address Details - Employee Work address of the not N. • If the Nature of person is
Business: Postal employer not N and this field has

Page 25 of 62
purposed only
Code not been completed then
display a warning
message.
accepted, but
will be rejected.
Employee Address
invalid.
Employee 3160 AN25 Unique number allocated by • Optional • Optional.
number employer to identify his
employees (e.g. payroll
number).
Date Employed 3170 N8 First date of the employee’s tax • Mandatory; • This field will be
From period in the relevant Year of • Must be in the format mandatory for 2010 and
Assessment. CCYYMMDD; if not completed an error
• Cannot be later than the current message will be
date; displayed.
• Cannot be later than the date
completed in “date employed to”
(code 3180).
this field must not be completed
Date Employed 3180 N8 Last date of the employee’s tax • Mandatory; • This field will be
To period in the relevant Year of • Must be in the format mandatory for 2010 and
Assessment. CCYYMMDD; if not completed an error
• Cannot be later than the current message will be
date plus 30; displayed.

Page 26 of 62
purposed only
• Cannot be earlier than the date
completed in “date employed
from” (code 3170).
Pay periods in 3200 N3.4 The pay intervals at which the • Mandatory field; • This field will be
year of fixed employee is remunerated. • Must have a decimal point (4 mandatory for 2010 and
assessment decimal digits after the decimal point must if not completed an error
be specified even if the decimal message will be
value is zero). displayed.
• Number of equal pay periods the
employer divided his / her tax
year into and is normally
determined according to intervals
the employees are remunerated,
e.g. —
• weekly;
• fortnightly;
• monthly; or
• daily paid employees.
• Lump sum payments: If the lump
sum is the only income on the
certificate, the value must be
indicated as 1.0000.
Pay periods 3210 N3.4 The number of periods • Mandatory field; • This field will be
worked fixed indicated in 3200 for which the • Number of equal pay periods the mandatory for 2010 and
decimal employee actually worked. employee has worked in the year if not completed an error
of assessment (pay periods message will be
worked which are shorter than a displayed.
full pay period must be indicated
as a decimal fraction of such pay

Page 27 of 62
purposed only
period).
• Must have a decimal point and 4
digits after the decimal point must
be specified even if the decimal
value is zero;
• Cannot be greater than the value
for pay periods in year of
assessment;
• Lump sum payments: If the lump
sum is the only income on the
certificate, the value must be
indicated as 1.0000.
Employee 3211 AN5 Indicates unit number of the • Optional. • Optional.
Address Details - Employee’s residential
Residential: Unit address.
number
Employee 3212 FT25 Indicates the complex of the • Optional. • Optional.
Address Details - Employee’s residential
Residential: address.
Complex
Employee 3213 AN5 Indicates the street number of • Optional. • Optional.
Address Details - the Employee’s residential
Residential: address.
Street Number
Employee 3214 FT25 Indicates the street / name of • Mandatory. • Optional for 2010.
Address Details - farm of the Employee’s • If this field has not been
Residential: residential address. completed then display a
Street/Name of warning message.
Farm • This submission will be
accepted, but

Page 28 of 62
purposed only
will be rejected.
• .If any one of the
Employee Address
Details – Residential has
invalid.
Employee 3215 FT34 Indicates the suburb / district of • Conditional – either the • Optional for 2010.
Address Details - Employee’s residential Suburb/District field or the • If the Suburb/District field
Residential: address. City/Town field must be or City/Town field has
Suburb/District completed. not been completed then
display a warning
message.
accepted, but
will be rejected.
Employee Address
invalid.
Employee 3216 FT23 Indicates the city / town of • Conditional – either the • Optional for 2010.
Address Details - Employee’s residential Suburb/District field or the • If the Suburb/District field
Residential: address. City/Town fields must be or City/Town field has
City/Town completed. not been completed then
display a warning
message.
accepted, but

Page 29 of 62
purposed only
will be rejected.
Employee Address
invalid.
Employee 3217 AN9 Indicates the postal code of the • Mandatory; • Optional for 2010.
Address Details - Employee’s residential • In case there is no postal code for • If this field has not been
Residential: address. the residential address, use the completed then display a
Postal Code nearest postal code. warning message.
accepted, but
will be rejected.
Employee Address
invalid.
Mark here with 3218 A1 Box to indicate if postal • Optional. • If completed, apply full
an “X” if same as address is the same as the validations as specified
above or residential address. under the validation rules
complete your and display error
Postal Address message if invalid.
Employee 3221 FT35 Indicates the first line of the • Conditional – if X marked as per • Optional for 2010.
Address Details postal address of the code 3218 this field cannot be • If X not marked as per
– Postal: Line 1 employee. completed. If X not marked as per code 3218 and this field
code 3218 this field is mandatory. has not been completed

Page 30 of 62
purposed only
then display a warning
message.
accepted, but
will be rejected.
Employee Address
Details – Postal or code
3218 has been
completed apply
invalid.
Employee 3222 FT35 Indicates the second line of the • Optional. • Optional.
Address Details postal address of the
– Postal: Line 2 employee.
Employee 3223 FT35 Indicates the third line of the • Optional. • Optional.
Address Details postal address of the
– Postal: Line 3 employee.
Employee 3229 AN9 Indicates the postal code of the • Conditional – if X marked as per • Optional for 2010.
Address Details postal address of the code 3218 this field must be • If X not marked as per
– Postal: Postal employee. locked and cannot be completed. code 3218 and this field
Code If X not marked as per code 3218 has not been completed
this field is mandatory. then display a warning
message.
accepted, but
will be rejected.
Employee Address
Details – Postal or code

Page 31 of 62
purposed only
3218 has been
completed apply
invalid.
Directive number 3230 AN15 Number of the directive issued • Mandatory if code 3608, 3614, , • Optional field for 2010.
by SARS relating to the specific 3707, 3757, 3718, 3768, 3901, • Display warning
income. 3902, 3903, 3904, 3905, 3909, message if this field has
3915, 3920 and 3921 are not been completed.
completed with values or as • This submission will be
legally required; accepted, but
• Code can be repeated up to a submissions from 2011
maximum of 3 times; will be rejected.
• Where more than one directive • If completed, apply full
number is used on one certificate validations as specified
the code must be repeated for under the validation rules
every directive number, e.g.: and display error
code, directive nr, code, directive message if invalid.
nr, code, directive nr;
Employee Bank 3240 N1 Employee bank account type. • Mandatory if the Nature of Person • This field will be
Account Type is not N; mandatory for 2010 if the
• Optional if Nature of Person is N; Nature of Person is not
• The following bank account type N or the bank account
option must be used: type option is not 0 or 7
0 = Not Paid by electronic bank then display error
transfer; message if not
1 = Cheque/Current Account; completed.
2 = Savings Account;
3 = Transmission Account
4 = Bond Account;
5 = Credit Card Account;

Page 32 of 62
purposed only
6 = Subscription Share Account;
7 = Foreign Bank Account
• If not paid by electronic bank

transfer (0) or Foreign Bank
Account (7) is selected, then all
remaining fields in the Bank
Account Details section are no
longer mandatory.
Employee Bank 3241 N17 Employee bank account • Mandatory if code 3240 is not “0” • If the Nature of Person is
Account Number number. or “7”; not N or code 3240 is not
• Optional if Nature of Person is N 0 or 7 then display error
if no other bank detail fields have message if not
been completed; completed.
• The Code and the value must not
be generated if code 3240 is “0”
or “7”.
Employee Bank 3242 N6 Employee Branch Number. • Mandatory if the value for code • If the Nature of Person is
Branch Number 3240 is not “0” or “7” not N or code 3240 is not
• Optional if Nature of Person is N 0 or 7 then display error
if no other bank detail fields have message if not
been completed; completed.
• The Code and the value must not
be generated if code 3240 is “0”
or “7”.
Employee Bank 3243 A50 The name of the bank where • Optional; • Optional.
Name the employee has a bank • The Code and the value must not • If completed, apply full
account. be generated if code 3240 is “0” validations as specified
or “7” or if Nature of Person is N. under the validation rules
and display error
message if invalid.
Employee Bank 3244 A50 The branch name where the • Optional; • Optional field for 2010
Branch Name employee has a bank account. • The Code and the value must not • If the Nature of Person is
Page 33 of 62
purposed only
be generated if code 3240 is “0” not N or code 3240 is not
or “7” or if Nature of Person is N. 0 or 7 then display
warning message.
accepted, but
will be rejected.
• If completed, apply full
validations as specified
under the validation rules
and display error
message if invalid.
Employee 3245 FT50 Employee bank account holder • Optional; • Optional field for 2010
Account Holder name. • The Code and the value must not • If the Nature of Person is
Name be generated if code 3240 is “0” not N or code 3240 is not
or “7” or if Nature of Person is N. 0 or 7 then display
warning message.
accepted, but
will be rejected.
• If completed, apply full
validations as specified
under the validation rules
and display error
message if invalid.
Employee 3246 N1 Employee Account Holder • Mandatory if employee’s salary is • Optional field for 2010
Account Holder Relationship. paid into a bank account; • If the Nature of Person is
Relationship • The Code and the value must not not N or code 3240 is not
be generated if code 3240 is “0” 0 or 7 then display
or “7”; warning message.
• Optional if Nature of Person is N • This submission will be
if no other bank detail fields have accepted, but

Page 34 of 62
purposed only
been completed; submissions from 2011
• The values for this field may only will be rejected.
be: If completed, apply full
1. Own; validations as specified
2. Joint; or under the validation rules
3. Third Party. and display error message
if invalid.
Tax Certificate Information
Income received 3601 N15 This include all remuneration • A maximum of 13 income codes • Display error message if
to paid/payable to the employee may be used. If there are more the applicable codes (as
3617, by the employer and must be than 13 codes, they must be specified in the validation
3651 specified as per the “list of combined in accordance with the rules column) are not
to codes” allocated to each rules defined; completed.
3667 source. The description of the • At least one income code with a
& code must not be included in value greater than zero must be
3701 the electronic CSV file. specified, except if code 3615
to used;
3718, • Cents must be omitted (decimal
3751 amount is invalid);
to • Code 3613/3663 is only
3768 applicable from 2001 year of
& assessment;
3801 • Code 3614 is only applicable
to from 2002 year of assessment;
3810, • Code 3615/3665 is only
3813, applicable from 2003 year of
3851 assessment;
to • Codes 3616/3666 and 3617 are
3860, only applicable from 2004 year of
3863 assessment;
&
• Codes 3715/3765, 3716/3766,
3901
3717/3767 and 3718/3768 are
to
only applicable from 2005 year of
3909,
Page 35 of 62
purposed only
3915, assessment;
3920, • Code 3813/3863 is only
3921, applicable from 2007 year of
3951 assessment;
to • The value for code 3810/3860
3957 must be less than the value for
code 4474;
• Code 3908 is only applicable
from 2006 year of assessment
• Codes 3909, 3915 are only
applicable from 2007 year of
assessment;
• Codes 3920 and 3921 are only
applicable from 2010 year of
assessment;
• Codes 3903/3953 and 3905/3955
are invalid from 2009 year of
assessment;
• Codes 3603/3653, 3604/3654,
3607/3657, 3609/3659,
3610/3660, 3612/3662,
3705/3755, 3706/3756,
3709/3759, 3710/3760,
3711/3761, 3712/3762,
3716/3766, 3803/3853,
3804/3854, 3805/3855,
3806/3856, 3807/3857,
3808/3858, 3809/3859,
3902/3952 and 3904/3954 are
invalid from 2010 year of
assessment;
• Codes 3915, 3920 and/or 3921
are mandatory if code 4115 is

Page 36 of 62
purposed only
specified;
• Code 3615/3665 may only be
used if Nature of Person is C;
• The value of code 3813/3863
must be greater than or equal to
the value of code 4024;
• Code 3810/3860 is not allowed if
code 4493 is specified;
Non-taxable 3696 N15 This is the sum total of all • Mandatory field if values are • Display error message if
income income amounts indicated as specified under codes 3602/3652, the applicable codes (as
non-taxable. 3703/3753, 3714/3764, or 3908; specified in the validation
• Value must be equal to the sum rules column) are not
total of all amounts indicated completed.
under these afore-mentioned • Tolerance: For every
specified codes; non-taxable income code
• No negative amounts are allowed used a 0.99 tolerance
and will be rejected if specified; must be allowed for 3696
• Cents must be omitted (decimal
amount is invalid);
• The amounts indicated under this
code must be excluded from
codes 3697 and 3698;
• 3696 + 3697 + 3698 must be
equal to the amounts supplied
under income;
Gross retirement 3697 N15 This is the sum total of all • Mandatory field if no value is • Display error message if
funding income retirement funding income indicated under code 3696 or the applicable codes (as
amounts 3698. Where code 3615/3665 is specified in the validation
“0” and no other income codes is rules column) are not
Page 37 of 62
purposed only
specified value must be nil; completed.
• No negative amounts are allowed • Tolerance: For every
and will be rejected if specified; taxable income code
• Cents must be omitted (decimal used a 0.99 tolerance
amount is invalid); must be allowed for 3697
• 3696 + 3697 + 3698 must be + 3698
under income;
Gross non- 3698 N15 This is the sum total of all non- • Mandatory field if no value is • Display error message if
retirement retirement funding income indicated under code 3696 or not completed.
funding income amounts. 3697; • Tolerance: For every
• Where code 3615/3665 is “0” and taxable income code
no other income codes is used a 0.99 tolerance
specified, value must be nil; must be allowed for 3697
• No negative amounts are allowed + 3698
and will be rejected if specified;
• Cents must be omitted (decimal
amount is invalid);
• 3696 + 3697 + 3698 must be
under income;
Deductions / 4001 N15 This includes all deductions • Conditional. Where allowable • Display error message if
Contributions to including employer information deductions were allowed for the the applicable codes (as
4003, codes (e.g. 44-codes) employee, this field must be specified in the validation
4005 and must be specified as per completed. If no deductions, this rules column) are not
to the “list of codes” allocated to field should not be completed.; completed.
4007, each source. The description • A maximum of 7 deduction codes
4018, of the code must not be may be used. If there are more
4024, included in the electronic CSV than 7 codes to be output, they
Page 38 of 62
purposed only
4026 file. must be combined in accordance
4030 with the rules defined;
& • Cents must be omitted (decimal
4474, amount is invalid);
4493 • No negative amounts are
allowed;
• The value for code 4024 cannot
be greater than the sum of the
values for codes 3813 and 3863;
• Since the 2007 year of
assessment, code 4005 is
mandatory if an amount is
specified for code 3810/3860;
• Code 4018 and 4474 is only valid
from the 2006 year of
assessment;
• Codes 4024, 4026 and 4485 are
only valid from the 2007 year of
assessment;
• Code 4493 is only valid from the
2008 year of assessment;
• Code 4030 is only valid from the
• Code 4474 is mandatory if an
amount is specified for code
3810/3860;
• Code 4474 is not allowed if code
4493 is specified;
• Codes 4004, 4472, 4473, 4485,
4486 and 4487 are invalid from

Page 39 of 62
purposed only
Total Deductions 4497 N15 Total of all values specified • Mandatory if any value is • Display error message if
/ Contributions under 40-deduction and 44- specified next to a deduction / not completed
contribution codes. contribution code; • Tolerance: For every
• Cents must be omitted (decimal deduction code used a
amount is invalid); 0.99 tolerance must be
• No negative amounts are allowed for 4497
allowed;
SITE 4101 N11.2 Standard income tax on • Conditional. Either 4101and/or • Display error message if
employees (SITE) 4102 and/or 4115 must be not completed.
specified otherwise 4150 must be
specified (invalid if specified with
IT3(a));
• May only be used if certificate
type (3015) is IRP5;
• Decimal digits are mandatory
even if the decimal value is zero;
• Must be decimal point (comma
invalid);
• May not be completed if Type of
Certificate is IT3(a), ITREG.
PAYE 4102 N11.2 Pay-As-You-Earn (PAYE) • Conditional. Either 4101and/or • Display error message if
4102 and/or 4115 must be not completed.
specified otherwise 4150 must be
specified;
type (3015) is IRP5 (invalid if
specified with IT3(a));;
invalid);
Page 40 of 62
purposed only
PAYE on 4115 N11.2 PAYE on retirement lump sum • Conditional. Either 4101and/or • Display error message if
retirement lump benefits reported under codes 4102 and/or 4115 must be not completed.
sum benefits 3915, 3920 and 3921. specified otherwise 4150 must be
specified;
type (code 3015) is IRP5 (invalid
if specified with IT3(a));;
• Mandatory if values are specified
for codes 3915, 3920 or 3921 and
no value for code 4150 is
specified;
invalid);
• Only valid from 2008 year of
assessment;
Employee & 4141 N11.2 Employee & Employer UIF • Mandatory if UIF reference • Display error message if
Employer UIF Contribution applicable to the number is completed; not completed and if UIF
Contribution specific employee. • Value can be 0; reference number is
• Decimal digits are mandatory completed.
invalid);
Employer SDL 4142 N11.2 Employer SDL contribution as • Mandatory if SDL reference • Display error message if
Contribution calculated by using the specific number is completed; not completed and if
employee’s remuneration as • Value can be 0; SDL reference number is
Page 41 of 62
purposed only
part of the leviable amount for • Decimal digits are mandatory completed
SDL purposes. even if the decimal value is zero;
invalid);
Total Tax, SDL & 4149 N11.2 Total Tax, SDL & UIF • Mandatory if any value is • Display error message if
UIF (employer (employer and employee specified under codes 4101, any value is specified
and employee contribution) indicated on the 4102, 4115, 4141 or 4142; under codes 4101, 4102,
contribution) certificate. • Must be equal to the total of all 4115, 4141 or 4142 and
values completed under codes this field is not
4101, 4102, 4115, 4141 and completed.
4142; • Tolerance: For every tax
• Code 4103 is invalid from 2010 code used a 0.99
year of assessment; tolerance must be
• Decimal digits are mandatory allowed for 4149
even if the value is zero;
invalid)
Reason code for 4150 N2 Reason for non-deduction of • Mandatory if no value is specified • Display error message if
IT3(a) tax. under code 4101, 4102 or 4115; not an IRP5 and not
• May only be used if certificate completed.
type (3015) is IT3(a);
• Invalid if a value is specified for
code 4101, 4102 or 4115;
• Value may only be:
1 or 01;
2 or 02 (Income less than the tax
threshold);
3 or 03 (Independent contractor);
4 or 04 (Non-taxable earnings)
Page 42 of 62
purposed only
including nil directives;
5 or 05 (Exempt foreign service
income);
6 or 06 (Directors remuneration –
income determine in the following
tax year);
7 or 07 (Labour broker with a
valid IRP 30 exemption
certificate);
• Value 1 or 01 is invalid with effect
from the 2003 year of
assessment.
• Value 6 or 06 is only valid from
• Value 7 or 07 is only valid from
• If the certificate type is ITREG or
IRP5 this field must not be
completed.
End of record 9999 N4 Indicates the end of the record. • Mandatory; • This field will be
• Fixed code; mandatory for 2010 and
• Last code of the electronic record if not completed an error
and may not be followed by any message will be
other character (e.g. space, displayed.
comma, etc.)
Employer Trailer Record
Employer total 6010 N15 This is the sum of all records • Mandatory field; • This field will be
number records for the employer, excluding this • First code of record and not to be mandatory for 2010 and
record. preceded by any other character if not completed an error
(e.g. space, comma); message will be
• Must be equal to the total displayed.
NUMBER of records for the
specific employer (the records

Page 43 of 62
purposed only
starting with codes 2010 and
3010 must be counted).
Employer total 6020 N15 This is the sum total of the • This field will be
• Mandatory field;
code value VALUE of all CODES specified mandatory for 2010 and
for the employer, excluding this • Must be equal to the total CODE
if not completed an error
record. VALUE of records for the specific
message will be
employer (codes from 2010 to
displayed.
2080 and from 3010 to 4497 plus
all the 9999 codes in between
must be added together).
Employer total 6030 N12.2 This is the sum total of the • Mandatory field; • This field will be
amount AMOUNTS specified for the • Decimal digits are mandatory mandatory for 2010 and
employer, excluding this even if the value is zero; if not completed an error
record. • This total must be equal to the message will be
total AMOUNTS for the specific displayed.
employer (amounts specified • Tolerance: For every
under codes 3601 to 4497 must code used (3601 – 4497)
be added together). a 0.99 tolerance must be
allowed for 6030.
End of record 9999 N4 Indicates the end of the record. • This field will be
• Last code of the employer’s
mandatory for 2010 and
record and may not be followed
if not completed an error
by any other character (e.g.
message will be
space, comma, etc.).
displayed.

Page 44 of 62
6. R UL E S F OR T HE C ONS OL IDA T ION OF S OUR C E C ODE S F R OM 2010
Y E A R OF A S S E S S ME NT
SARS has undertaken an initiative to simplify the PAYE data submission process through the
combination of required source codes and elimination of redundant codes. The source codes to be
used for income and deduction declarations for 2010 submissions or for initial (first) submissions for
prior tax years are contained in Table 1 below.
The codes reflected under the ‘Main Code’ heading are now the only valid codes that may be used.
The codes reflected under the ‘Sub-Code Rationalisation’ heading are the codes that may not
longer be used. This table reflects how these codes are absorbed in to the remaining codes.
Type of Income Main Code Sub-Code Rationalisation

Codes 3607/3657, and 3603/3653 and 3610/3660 must
3601/3651
be incorporated into 3601/3651.
Codes 3604/3654, 3609/3659 and 3612/3662 must be
3602/3652
incorporated into 3602/3652
3605/3655
3606/3656
Income 3608/3658
3611/3661
3613/3663
3614
3615/3665
3616/3666
3617/3667
3701/3751
3702/3752
3703/3753
3704/3754
3707/3757
3708/3758
Allowances Codes 3706/3756, 3710/3760, 3711/3761 and
3713/3763
3712/3762 must be incorporated into 3713/3763.
Codes 3705/3755 and 3709/3759 and 3716/3766 must
3714/3764
be incorporated into 3714/3764.
3715/3765
3717/3767
3718/3768
Codes 3803/3853, 3804/3854, 3805/3855, 3806/3856,
3801/3851 3807/3857, 3808/3858 and 3809/3859 must be
incorporated into 3801/3851.
Fringe Benefit 3802/3852
3810/3860
3813/3863
3901/3951
3906/3956
3907/3957
Lump sum
3908
3909
3915

Page 45 of 62
Type of Income Main Code Sub-Code Rationalisation
3920
3921
3696
Gross Remuneration
3697
Codes
3698
4001
4002
4003 Code 4004 must be incorporated into 4003.
4005
4006
4007
Deductions 4018
4024
4026 Applicable to non-statutory forces (government).
4030
4474
4493
4497
4101
4102
Employees’ Tax 4115
Deduction and 4141
Reason Codes 4142
4149
4150
Table 1: 2010 Income and Deduction Source Codes
For the 2010 tax submission, the e@syFile application will merge the source codes as per the
above table if required.

Page 46 of 62
7. S OUR C E C ODE D E S C R IP T IONS
7.1 Normal Income Codes

Code Description Explanation
3601 Income (PAYE) An amount which is paid or payable to an employee for:
(3651) • services rendered;
• overtime;
• pension paid on a regular basis; and
• a monthly annuity paid by a fund.
Examples include:
• Salary / wages;
• Backdated salary / wages / pension (Accrued in the current year of
assessment);
• Remuneration paid to migrant / seasonal workers / full time scholars or
students; etc.
Note:
• Such income as paid to a director must be reflected under code 3615.
• Code 3651 MUST only be used for foreign service income.
• With effect from 2010 year of assessment, amounts previously included
under codes 3603/3653, 3607/3657 and 3610/3660 must be included in this
code (3601/3651)..
3602 Income (Excl) Any non-taxable income excluding non-taxable allowances and fringe benefits.
(3652) For example, this code accommodates all payments of a capital nature.
Examples include:
• Non-taxable pension paid on a regular basis (e.g. war pension, etc.);
• Non-taxable income of a capital nature; etc.
• Non-taxable arbitration award, i.e. a portion of a settlement agreement
between an employer and an employee as ordered by Court or allocated via
a settlement out of Court or in respect of Labour disputes;
• Non-taxable portion (capital interest) received on an annuity purchased from
a Fund; etc.
Note:
code (3602/3652)..
3603 Pension (PAYE) Any pension paid on a regular basis as well as backdated pension payment (for
(3653) Not applicable current tax year.
from 2010
Note:
• The value of this code must be included in the value of code 3601/3651 with
effect from the 2010 year of assessment.
3604 Pension (Excl) Any pension paid on a regular basis that is not taxable, for example war
(3654) Not applicable pensions, etc.
from 2010
Note:

Page 47 of 62
3605 Annual payment An amount which is defined as an annual payment.
(3655) (PAYE)
Examples include:
• Annual bonus;
• Incentive bonus;
• Leave pay (on resignation / encashment);
• Merit awards;
• Bonus / incentive amount paid to an employee to retain his / her service for a
specific period; etc.
Note: Code 3655 MUST only be used for foreign service income.
3606 Commission An amount derived mainly in the form of commission based on sales or turnover
(3656) (PAYE) attributable to the employee.
3607 Overtime An amount paid as overtime for rendering services. The tax on such payments
(3657) (PAYE) is calculated as on income taxable.
Not applicable
from 2010 Note:
3608 Arbitration The taxable portion of a settlement agreement between an employer and an
(3658) award (PAYE) employee as ordered by Court or allocated via a settlement out of Court or in
respect of Labour disputes.
3609 Arbitration The non-taxable portion of a settlement agreement between an employer and an
(3659) award (Excl) employee as ordered by Court. Also including all awards allocated via a
Not applicable settlement out of Court or in respect of Labour disputes.
from 2010
Note:
3610 Annuity from a A monthly annuity paid by a RAF to any person.
(3660) RAF (PAYE)
Not applicable Note:
from 2010 • Code 3660 MUST only be used for foreign service income.
3611 Purchased The taxable portion of interest received on an annuity purchased from an
(3661) annuity (PAYE) Annuity Fund.
3612 Purchased The non-taxable portion (capital interest) received on an annuity purchased from
(3662) annuity (Excl) an Annuity Fund.
Not applicable
from 2010 Note:
3613 Restraint of Restraint of trade income paid to an employee
(3663) trade (PAYE)
3614 Other
A retirement lump sum payment paid by a fund according to Section 1(eA) of the
retirement lump
Act.
sums (PAYE)

Page 48 of 62
3615 Director’s Such income as would normally be reported under code 3601 as paid to a
(3665) remuneration director of a private company / member of a close corporation.
(PAYE)
Independent Remuneration paid to an independent contractor.
3616
contractors
(3666)
(PAYE) Note: MUST only be used for foreign service income.
Labour Brokers Remuneration paid to a labour broker - irrespective if the labour broker is in
3617
(PAYE/IT) possession of an exemption certificate (IRP 30) or not.
7.2 Allowance codes

3701 Travel An allowance or advance paid to an employee in respect of travelling expenses
(3751) allowance for business purposes – including fixed travel allowances, petrol-, garage- and
(PAYE) maintenance cards.
3702 Reimbursive A reimbursement for business kilometres exceeding 8 000 kilometres per tax
(3752) travel allowance year or at a rate exceeding the prescribed rate per kilometre or the employee
(IT) receives any other form of compensation for travel.
3703 Reimbursive A reimbursement for business kilometres not exceeding 8 000 kilometres per tax
(3753) travel allowance year and at a rate which does not exceed the prescribed rate per kilometre.
(Excl) Should only be used if the employee does not receive any other form of
compensation for travel.
3704 Subsistence An allowance paid for expenses in respect of meals and / or incidental costs for
(3754) allowance – local travel, which exceeds the deemed amounts.
local travel (IT)
(3755) allowance local travel, which does not exceeds the deemed amounts.
(Excl)
3706 Entertainment This allowance is not valid with effect from 1 March 2002 and may not be
(3756) allowance reflected on an employees’ tax certificate.
(PAYE)
3707 Share options Any amount in terms of a qualifying equity share disposed or gain made under a
(3757) exercised share scheme operated for the benefit of employees.
(PAYE)
3708 Public office An allowance granted to a holder of a public office to enable him / her to defray
(3758) allowance expenditure incurred in connection with such office.
(PAYE)

Page 49 of 62
3709 Uniform An allowance for a special uniform which is clearly distinguishable from ordinary
(3759) allowance clothes.
(Excl)
3710 Tool allowance An allowance for the acquisition of tools for business use.
(3760) (PAYE)
3711 Computer An allowance for the acquisition or use of a computer.
(3761) allowance
(PAYE) Note:
Not applicable • Code 3761 MUST only be used for foreign service income.
from 2010 • The value of this code must be included in the value of code 3713/3763 with
3712 Telephone/cell An allowance for expenses incurred in the use of a telephone / cell phone for
3762) phone business purposes.
allowance
(PAYE) Note:
3713 Other All other allowances, which do not comply with any of the descriptions listed
(3763) allowances under allowances, must be added together and reflected under this code on the
(PAYE) certificate.
Examples include:
• Entertainment allowance;
• Tool allowance;
• Computer allowance;
• Telephone allowance;
• Cell phone allowance; etc.
Note:
under codes 3706/3756, 3710/3760, 3711/3761 and 3712/3762 must be
included in this code (3713/3763).
3714 Other All other non-taxable allowances, which do not comply with any of the
(3764) allowances descriptions listed under allowances, must be added together and reflected
(Excl) under this code on the certificate.
Examples include:
• Non-taxable Relocation allowance;
• Non-taxable Subsistence allowance for local and foreign travel not exceeding
the daily limits;
• Non-taxable Uniform allowance; etc.
Note:
code (3714/3764)..

Page 50 of 62
(3765) allowance – foreign travel, which exceeds the deemed amounts.
foreign travel
(IT) Note: Code 3765 MUST only be used for foreign service income.
(3766) allowance – foreign travel, which does not exceed the deemed amounts.
foreign travel
(Excl) Note:
3717 Broad-based An amount received / accrued from the disposal of any qualifying equity share or
(3767) employee share any right of interest in a qualifying equity share in terms of certain conditions.
plan (PAYE)
3718 Vesting of Any gain in respect of the vesting of any equity instrument.
(3768) equity
instruments Note: Code 3768 MUST only be used for foreign service income.
(PAYE)
7.3 Fringe benefit codes

3801 General fringe All fringe benefits, which do not comply with any of the descriptions listed under
(3851) benefits (PAYE) fringe benefits, must be added together and reflected under this code on the
certificate.
Examples include:
• Acquisition of an asset at less than the actual value and / or insurance
policies ceded;
• Right of use of an asset (other than a motor vehicle);
• Meals, refreshments and meal and refreshment vouchers;
• Free or cheap accommodation or holiday accommodation;
• Free or cheap services;
• Low interest or interest free loans and subsidies;
• Payment of an employee’s debt or release of an employee from an obligation
to pay a debt;
• Bursaries and scholarships.
Note:
under codes 3803/3853, 3804/3854, 3805/3855, 3806/3856, 3807/3857,
3808/3858 and 3809/3859must be included in this code (3801/3851).
3802 Use of motor Right of use of a motor vehicle.
(3852) vehicle (PAYE)
3803 Use of asset Right of use of an asset (other than a motor vehicle).
(3853) (PAYE)

Page 51 of 62
3804 Meals, etc Meals, refreshments and meal and refreshment vouchers.
(3854) (PAYE)
3805 Accommodation Free or cheap accommodation or holiday accommodation.
(3855) (PAYE)
3806 Services Free or cheap services.
(3856) (PAYE)
3807 Loans or Low interest or interest free loans and subsidy.
(3857) subsidy (PAYE)
3808 Employee’s Payment of an employee’s debt or release an employee from an obligation to
(3858) debt (PAYE) pay a debt.
Not applicable
from 2010 Note:
3809 Bursaries or Bursaries and scholarships.
(3859) scholarships
(PAYE) Note:
3810 Medical aid Medical aid contributions paid on behalf of an employee.
(3860) contributions
(PAYE) Note: Code 3860 MUST only be used for foreign service income.
3813 Medical Medical costs incurred on behalf of an employee in respect of medical, dental
(3863) services costs and similar services, hospital and / or nursing services or medicine.
(PAYE)
7.4 Lump sum codes

3901 Gratuities Gratuities paid by an employer in respect of retirement, retrenchment or
(3951) (PAYE) death.

Page 52 of 62
3902 Pension / RAF Lump sum accruing prior to 1 March 2009 from a Pension / Retirement
(3952) (PAYE) annuity fund in respect of withdrawal (e.g. resignation, transfer, surplus
Not applicable apportionment, etc.).
from 2010
Note:
• The value of this code must be included in the value of code 3920 or
3921 (where applicable) with effect from the 2010 year of assessment.
3903 Pension / RAF Lump sum payments accruing prior to 1 October 2007 from a Pension /
(3953) (PAYE) retirement annuity fund in respect of retirement of death.
Not applicable
from 2009 Note:
• The value of this code must be included in the value of code 3915 with
3904 Provident Lump sum accruing prior to 1 March 2009 from a Provident fund lump sum
(3954) (PAYE) in respect of withdrawal (e.g. resignation, transfer, surplus apportionment,
Not applicable etc.).
from 2010
Note:
• The value of this code must be included in the value of code 3920 or
3921 (where applicable) with effect from the 2010 year of assessment.
3905 Provident Lump sum payments accruing prior to 1 October 2007 from a Provident fund
(3955) (PAYE) in respect of retirement or death.
Not applicable
from 2009 Note:
• The value of this code must be included in the value of code 3915 with
3906 Special Special remuneration paid to proto-team members.
(3956) Remuneration
(PAYE) Note: Code 3956 MUST only be used for foreign service income.
3907 Other lump Other lump sum payments. (e.g. backdated salaries extending over previous
(3957) sums (PAYE) tax years, not approved funds).
Examples include:
• Backdated salary/wage/pension extending over previous year of
assessments;
• Lump sum payments paid by an unapproved fund;
• Gratuity paid to an employee due to normal termination of service (e.g.
resignation.
3908 Surplus Surplus apportionments on or after 1 January 2006 and paid in terms of
apportionments section 15B of the Pension Funds Act of 1956.
(Excl)
3909 Unclaimed Unclaimed benefits prior to 1 March 2009 and paid by a fund in terms of the
benefits (PAYE) provisions of General Note 35.
3915 Retirement lump Lump sum payments accruing after 1 October 2007 from a fund (pension /
sum benefits pension preservation / retirement annuity / provident / provident preservation
(PAYE) fund) in respect of retirement or death.
Note: With effect from 2009 year of assessment, amounts previously

included under codes 3903/3953 and 3905/3955 must be included in this
code (3915).

Page 53 of 62
3920 Lump sum Lump sum payments accruing after 28 February 2009 from a Pension/
withdrawal Pension preservation / Retirement annuity / Provident / provident
benefits preservation fund in respect of withdrawal (e.g. resignation, transfer,
(PAYE) divorce, maintenance, housing loan payments, etc.).

included under codes 3902/3952 and 3904/3954 (where applicable) must be
included in this code (3920).
3921 Living annuity Lump sum payments accruing after 28 February 2009 from a Pension/
and section 15C Pension preservation / Retirement annuity / Provident / provident
surplus preservation fund in respect of withdrawal due to:
apportionments • surplus apportionments paid in terms of section 15C of the Pension
(PAYE) Funds Act of 1956;
• withdrawal after retirement from a living annuity in terms of paragraph (c)
of the definition of living annuity, where the value of the assets become
less than the amount prescribed by the Minister in the Gazette.

included under codes 3902/3952 and 3904/3954 (where applicable) must be
included in this code (3920).
7.5 Gross remuneration codes

Code Description
3696 Gross non-taxable income (amounts under codes 3602/3652, 3703/3753, 3714/3764, 3908).
3697 Gross retirement funding employment income.
3698 Gross non-retirement funding employment income.
7.6 Deduction codes

Code Description
4001 Current pension fund contributions.
4002 Arrear pension fund contributions.
4003 Current and arrear provident fund contributions.
Employee’s arrear provident fund contributions
4004
Not applicable from 2010 Note: Value of this code must be included in the value of code 4003 with
4005 Medical aid contributions.
4006 Current retirement annuity fund contributions.
4007 Arrear (re-instated) retirement annuity fund contributions.
4018 Premiums paid for loss of income policies.
Medical services costs deemed to be paid by the employee in respect of
4024
himself / herself, spouse or child.
Medical contribution paid by employee allowed as a deduction for
employees' tax purposes
4025
Not applicable from 2010
Note: This code is not applicable with effect from the 2010 year of
assessment and must not be included in any other code.
4026 Arrear pension fund contributions – Non-statutory forces (NSF).
4030 Donations deducted from the employee’s remuneration and paid by the
employer to the Organisation.
4472 Employer’s pension fund contributions

Page 54 of 62
Code Description
4473 Employer’s provident fund contributions
4474 Employer’s medical aid contributions in respect of employees.
Note: This code was never implemented.
Note: This code was never implemented.
4485 Medical services costs deemed to be paid by the employee in respect of
Not applicable from 2010 other relatives
4486 Capped amount determined by the employer in terms of Section 18(2)(c)(i)
4487 No value benefits in respect of medical services provided or incurred by the
Not applicable from 2010 employer
4493 Employer’s medical aid contributions in respect of pensioners or their
dependants to whom the “no value” provisions apply.
4497 Total Deductions / Contributions
7.7 Employees’ tax deduction and reason codes

Code Description
4101 SITE (Standard Income Tax on Employees)
4102 PAYE (Pay-As-You-Earn)
4115 Tax on retirement lump sum benefits (tax on code 3915, 3920 and 3921)
4141 UIF contribution (employer and employee contributions)
4142 SDL contribution
4149 Total Tax, SDL and UIF
4150 01 or 1= Invalid from 1 March 2002
02 or 2= Earn less than the tax threshold
03 or 3= Independent contractor
04 or 4= Non taxable earnings (including nil directives)
05 or 5= Exempt foreign employment income
06 or 6= Directors remuneration – income quantified in the following year of assessment (only valid
from 1 March 2002)
07 or 7 = Labour Broker with valid IRP 30 (only valid from 1 March 2004)
The abbreviations used within the description of the relevant codes mean:
• PAYE: Income is subject to the deduction of employees’ tax and will also be taxed when the
income tax assessment for the employee is processed.
• IT: Income is not subject to the deduction of employees’ tax but will also be taxed when the
income tax assessment for the employee is processed.
• Excl: Income is not subject to the deduction of employees’ tax and will also not be taxed when
the income tax assessment for the employee is processed.

Page 55 of 62
A P P E NDIX A - C ODE S F OR T HE C OUNT R Y T HA T I S S UE D T HE P A S S P OR T
Code Country of Code Country of Code Country of
Issue Issue Issue
Papua New
AFG Afghanistan GRC Greece PNG Guinea
ALA Åland Islands GRL Greenland PRY Paraguay
ALB Albania GRD Grenada PER Peru
DZA Algeria GLP Guadeloupe PHL Philippines
American
ASM Samoa GUM Guam PCN Pitcairn
AND Andorra GTM Guatemala POL Poland
AGO Angola GGY Guernsey PRT Portugal
AIA Anguilla GIN Guinea PRI Puerto Rico
ATA Antarctica GNB Guinea-Bissau QAT Qatar
Antigua and Republic of
ATG Barbuda GUY Guyana KOR Korea
ARG Argentina HTI Haiti REU Réunion
Heard and
McDonald
ARM Armenia HMD Islands ROU Romania
Holy See
(Vatican City Russian
ABW Aruba VAT State) RUS Federation
AUS Australia HND Honduras RWA Rwanda
Hong Kong
Special
Administrative
AUT Austria HKG Region of China SHN Saint Helena
Saint Kitts and
AZE Azerbaijan HUN Hungary KNA Nevis
BHS Bahamas ISL Iceland LCA Saint Lucia
Saint Pierre and
BHR Bahrain IND India SPM Miquelon
Saint Vincent
and the
BGD Bangladesh IDN Indonesia VCT Grenadines
Iran, Islamic
BRB Barbados IRN Republic of WSM Samoa
BLR Belarus IRQ Iraq SMR San Marino
Sao Tome and
BEL Belgium IRL Ireland STP Principe
BLZ Belize IMN Isle of Man SAU Saudi Arabia
BEN Benin ISR Israel SEN Senegal
BMU Bermuda ITA Italy SRB Serbia
BTN Bhutan JAM Jamaica SYC Seychelles
BOL Bolivia JPN Japan SLE Sierra Leone
Bosnia and
BIH Herzegovina JEY Jersey SGP Singapore
BWA Botswana JOR Jordan SVK Slovakia

Page 56 of 62
Issue Issue Issue
BVT Bouvet Island KAZ Kazakhstan SVN Slovenia
Solomon
BRA Brazil KEN Kenya SLB Islands
British Indian
IOT Ocean Territory KIR Kiribati SOM Somalia
Brunei
BRN Darussalam KWT Kuwait ZAF South Africa
South Georgia
and South
BGR Bulgaria KGZ Kyrgyzstan SGS Sandwich Is.
Lao People's
Democratic
BFA Burkina Faso LAO Republic ESP Spain
BDI Burundi LVA Latvia LKA Sri Lanka
KHM Cambodia LBN Lebanon SDN Sudan
CMR Cameroon LSO Lesotho SUR Suriname
Svalbard and
Jan Mayen
CAN Canada LBR Liberia SJM Islands
Libyan Arab
CPV Cape Verde LBY Jamahiriya SWZ Swaziland
CYM Cayman Islands LIE Liechtenstein SWE Sweden
Central African
CAF Republic LTU Lithuania CHE Switzerland
Syrian Arab
TCD Chad LUX Luxembourg SYR Republic
Macao Special Taiwan,
Administrative Province of
CHL Chile MAC Region of China TWN China
CHN China MDG Madagascar TJK Tajikistan
Christmas
CXR Island MWI Malawi THA Thailand
The former
Yugoslav
Cocos (Keeling) Republic of
CCK Island MYS Malaysia MKD Macedonia
COL Colombia MDV Maldives TLS Timor-Leste
COM Comoros MLI Mali TGO Togo
COG Congo MLT Malta TKL Tokelau
Marshall
COK Cook Islands MHL Islands TON Tonga
Trinidad and
CRI Costa Rica MTQ Martinique TTO Tobago
CIV Côte d'Ivoire MRT Mauritania TUN Tunisia
HRV Croatia MUS Mauritius TUR Turkey
CUB Cuba MYT Mayotte TKM Turkmenistan
Turks and
CYP Cyprus MEX Mexico TCA Caicos Islands
Micronesia,
Federated
CZE Czech Republic FSM States of TUV Tuvalu

Page 57 of 62
Issue Issue Issue
Democratic
People's
Republic of
PRK Korea MDA Moldova UGA Uganda
Democratic
Republic of the
COD Congo MCO Monaco UKR Ukraine
United Arab
DNK Denmark MNG Mongolia ARE Emirates
United Kingdom
of Great Britain
DJI Djibouti MNE Montenegro GBR (Citizen)
United Kingdom
of Great Britain
(Dependent
Territories
DMA Dominica MSR Montserrat GBD Citizen)
United Kingdom
of Great Britain
Dominican (National
DOM Republic MAR Morocco GBN Overseas)
United Kingdom
of Great Britain
(Overseas
ECU Ecuador MOZ Mozambique GBO citizen)
United Kingdom
of Great Britain
(Protected
EGY Egypt MMR Myanmar GBP person)
United Kingdom
of Great Britain
SLV El Salvador NAM Namibia GBS (Subject)
Equatorial United Republic
GNQ Guinea NRU Nauru TZA of Tanzania
United States of
ERI Eritrea NPL Nepal USA America
EST Estonia NLD Netherlands URY Uruguay
Netherlands US Minor
ETH Ethiopia ANT Antilles UMI Outlying Islands
Falkland Islands
FLK (Malvinas) NTZ Neutral Zone UZB Uzbekistan
FRO Faroe Islands NCL New Caledonia VUT Vanuatu
Vatican City
State (Holy
FJI Fiji NZL New Zealand VAT See)
FIN Finland NIC Nicaragua VEN Venezuela
FRA France NER Niger VNM Viet Nam
France, Virgin Islands
FXX Metropolitan NGA Nigeria VGB (British)
Virgin Islands
GUF French Guiana NIU Niue VIR (United States)
French Wallis and
PYF Polynesia NFK Norfolk Island WLF Futuna Islands
French
Southern Northern Western
ATF Territories - TF MNP Mariana Islands ESH Sahara

Page 58 of 62
Issue Issue Issue
GAB Gabon NOR Norway YEM Yemen
Occupied
Palestinian
GMB Gambia PSE Territory ZMB Zambia
GEO Georgia OMN Oman ZWE Zimbabwe
Any country not
DEU Germany PAK Pakistan ZNC on this list
GHA Ghana PLW Palau
GIB Gibraltar PAN Panama

Page 59 of 62
A P P E NDIX B : N UMB E R V A L IDA T IONS
1. MODUL US 10 C HE C K ON I NC OME T A X N UMB E R
This validation is performed where the IT number is completed or where the PAYE reference
number starts with 0, 1, 2, 3 or 9.
The last character is a check digit, calculated by applying the following algorithm:
Digit Formula
Digit 1 Multiply by 2 (Add result to total)* See below
Digit 2 Add to total
* When the result of the line item calculation exceeds 9, add the individual digits together to obtain a
single digit result (e.g. 18 = 1+ 8 = 9)
Digit 10: Check digit

If the last digit of Total > 0 Then
The Check Digit should be equal to the result of 10 – (Total MOD 10)
If the last digit of Total = 0 Then
The Check Digit should be equal to zero
Example:
Tax Reference Number = 0001339050
Digit Formula Result

Digit 1 0x2 0
Digit 2 0 +0
Digit 3 0x2 +0
Digit 4 1 +1
Digit 5 3x2 +6
Digit 6 3 +3
Digit 7 9 x 2 = 18 (1 + 8 = 9) +9
Digit 8 0 +0
Digit 9 5 x 2 = 10 (1 + 0 = 1) +1
Total 20
Last Digit of Total is not greater than zero 0 so the check digit equal 0 and the number is therefore
valid.

Page 60 of 62
2. MODUL US 10 C HE C K ON P A Y E /S DL /UIF R E F E R E NC E N UMB E R
For PAYE, SDL and UIF reference number the first digit must be replaced with a 4.
Digit PAYE/SDL/UIF Formula

Digit 1 Replace with 4 Multiply by 2 (Add result to total)* See below
l
Example:
PAYE / SDL / UIF reference Number = 7230767891/L230767891/U230767891
Digit Formula Result

Digit 1 Replace with 4: 4 x 2 +8
Digit 2 2 +2
Digit 3 3x2 +6
Digit 4 0 +0
Digit 5 7 x 2 = 14 (1 + 4 = 5) +5
Digit 6 6 +6
Digit 7 7 x 2 = 14 (1 + 4 = 5) +5
Digit 8 8 +8
Digit 9 9 x 2 = 18 (1 + 8 = 9) +9
Total 49
Last Digit of Total is greater than 0 and therefore it must be subtracted from ten (10 – 9 = 1) so the
check digit equals 1 and the number is therefore valid.

Page 61 of 62
3. MODUL US 13 C HE C K ON ID N UMB E R
Only valid ID numbers are allowed and a modulus 13 check must be performed on all ID numbers.
Format:
{YYMMDD}{G}{SSS}{C}{A}{Z}
YYMMDD : Date of birth.
G : Gender. 0-4 Female; 5-9 Male.
SSS : Sequence No. for DOB/G combination.
C : Citizenship. 0 SA; 1 Other.
A : Usually 8, or 9 [can be other values]
Z : Control digit
Formula to calculate the check digit for a 13 digit identity number:

According to the provisions of the Identification Amendment Act, 2000 (Act No. 28 of 2000,which
was promulgated on 13 October 2000) all forms of identity documents other than the green bar-
coded identity document are invalid. In accordance with the legislation, the control figure which is
the 13th digit of all identity numbers which have 08 and 09 is calculated as follows using ID Number
800101 5009 087 as an example:
• Add all the digits in the odd positions (excluding last digit).
8 + 0 + 0 + 5 + 0 + 0 = 13...................[1]
• Move the even positions into a field and multiply the number by 2.
011098 x 2 = 22196
• Add the digits of the result in b).
2 + 2 + 1 + 9 + 6 = 20.........................[2]
• Add the answer in [2] to the answer in [1].
13 + 20 = 33
• Subtract the second digit (i.e. 3) from 10. The number must tally with the last number in the
ID Number. If the result is 2 digits, the last digit is used to compare against the last number in
the ID Number. If the answer differs, the ID number is invalid.

Page 62 of 62

New PAYE Criteria of Reporting 2010

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© South African Revenue Service 2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

2009/06/03 V2.1.0 Public Release SARS

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

1. DEFINITIONS AND ACRONYMS ............................................................................................................... 4

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

2. Submit Reconciliation Declarations via one of the following available channels:

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

b. The record structure of the CSV file is as follows:

2. The following rules apply to the tax certificate information itself.

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

5. No amounts may be reported as a negative value on the certificate.

8. The following codes may only appear once on a certificate:

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

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SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

company / member of a CC;

 H = Personal Service Provider;

• If Type of Certificate is ITREG,

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

• If not paid by electronic bank

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

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SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

Type of Income Main Code Sub-Code Rationalisation

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

7.1 Normal Income Codes

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7.2 Allowance codes

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7.3 Fringe benefit codes

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7.4 Lump sum codes

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

Note: With effect from 2009 year of assessment, amounts previously

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009

Note: With effect from 2010 year of assessment, amounts previously

Note: With effect from 2010 year of assessment, amounts previously

7.5 Gross remuneration codes

7.6 Deduction codes

SARS_BRS - PAYE Reconciliation 2010_v8 0 0.doc 11/12/2009