South African Payslip & IRP5 Code Explainers
Confused by a code on your payslip or IRP5 certificate? Every SARS source code explained in plain English — with tax implications, worked examples and links to relevant calculators.
South African payslips and IRP5 certificates use SARS-defined numeric source codes to classify every type of income, allowance, fringe benefit and deduction. Understanding these codes helps you verify your payslip is correct, check your IRP5 before filing, and understand exactly how your take-home pay is calculated. Use the links below as each explainer goes live — or use our PAYE Calculator to see how these codes affect your net pay right now.
Income Codes — 3600 Series
8 codes
3601
Income / Salary (Subject to PAYE)
Live
3602
Income — Non-taxable
Live
3603
Pension — Taxable
Live
3604
Pension — Non-taxable
Live
3605
Annual Payment / Bonus (Subject to PAYE)
Live
3606
Commission (Subject to PAYE)
Live
3607
Overtime (Subject to PAYE)
Live
3613
Restraint of Trade
Live
3615
Director's Remuneration
Live
3616
Independent Contractors
Live
Allowance Codes — 3700 Series
7 codesFringe Benefit Codes — 3800 Series
8 codes
3801
General Fringe Benefits
Live
3802
Use of Company Vehicle
Live
3804
Meals (Fringe Benefit)
Live
3805
Accommodation (Fringe Benefit)
Live
3807
Loans or Subsidy
Live
3810
Medical Aid Contributions (Fringe Benefit)
Live
3817
Employer Pension Fund Contributions
Live
Coming Soon
3820
Taxable Bursary — Further Education
Live
Deduction Codes — 4000 Series
10 codes
4001
Pension Fund Contributions
Live
4002
Provident Fund Contributions
Live
4003
Retirement Annuity Fund
Live
4005
Medical Aid (Employee Contribution)
Live
4006
Loss of Income Insurance (PHI)
Live
4101
UIF Contributions
Live
4102
PAYE (Tax Deducted)
Live
4115
SDL (Skills Development Levy)
Live
4474
Medical Tax Credits
Live
4116
COIDA (Workmen's Compensation)
Live
Related Tools
Calculators That Use These Codes
Disclaimer: All code explanations on PayTools.co.za are for informational and educational purposes only and do not constitute tax, legal or financial advice. SARS source codes and their tax treatment may change annually. Always verify with your employer, payroll administrator or a registered tax practitioner.
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