SARS Payroll Codes
SARS Payroll Code records are the income, deduction and employer-contribution codes that appear on the IRP5/IT3(a) certificate. Each Salary Component maps to one of these codes so that, at year-end, the IRP5 groups amounts under the correct SARS code.
Seeded codes
A default set of SARS codes is seeded on install. Open the SARS Payroll Code list (SA Payroll workspace) to review them. Each record carries:
| Field | Meaning |
|---|---|
| Code | The SARS code, e.g. 3601 (income), 4102 (PAYE), 4141 (UIF). |
| Description | Human-readable label. |
| Category | Income, Deduction, Tax Credit or Employer Contribution. |
| Tax Treatment | Taxable, Non-Taxable or Reference. |
| Print Sequence | Controls ordering on the IRP5. |
| Active | Whether the code is in use. |
Common codes you will use
| Code | Typical use |
|---|---|
| 3601 | Income — normal remuneration (salary/wages). |
| 3605 | Annual payment (bonus / 13th cheque). |
| 3701 / 3702 | Travel allowance (fixed / reimbursive context). |
| 3697 / 3698 | Gross retirement-funding / non-retirement-funding income totals. |
| 4001 | Pension/retirement-annuity fund contributions. |
| 4005 | Medical scheme contributions. |
| 4102 | PAYE. |
| 4141 | UIF (employee + employer). |
| 4142 | SDL. |
Always confirm codes against the current SARS PAYE BRS (Business Requirements Specification) for the tax year you are filing. Codes and their validation rules are updated periodically.
Mapping components to codes
You assign the SARS code on each Salary Component via the za_local SARS Payroll Code field. You can also tick Exclude from IRP5 on components that should never appear on the certificate (for example working-paper-only items). This mapping is covered next in Salary Components & SA Treatment.
Permissions
SARS Payroll Code, Tax Rebates and ETI Slab are statutory configuration. They are editable by System Manager and HR Manager, and readable by HR User, so payroll staff can verify the codes and rates being applied without holding the System Manager role.
Next
Configure Salary Components & SA Treatment.