IRP5 source codes are the four-digit codes SARS uses to classify every line on a tax certificate. Each type of income, deduction, contribution or benefit has its own code, so the certificate is a structured breakdown rather than a single total.
What it means
The codes group into ranges: income codes in the 3600s and 3700s (for example 3601 for normal income, 3605 for an annual payment), deduction codes in the 4000s (4001 for pension contributions, 4005 for medical aid), and employer contribution and tax codes elsewhere. Using the correct code matters, because SARS applies the right tax treatment based on it.
Where it fits in
Every pay component maps to a source code, and those codes are what populate the IRP5 and IT3(a). They are one of several unrelated code systems in payroll - distinct from SIC codes, nature-of-person codes and the internal employee code - and an error here misstates the certificate.
Key rules
- Four-digit codes classifying each line on an IRP5 or IT3(a).
- Income in the 3600s/3700s, deductions in the 4000s, with other ranges for tax and employer items.
- Every pay component maps to a source code.
- Distinct from SIC codes, nature-of-person codes and the employee code.
