# SARS Codes

In order for SARS to assess the total tax liability due from an individual, they need to be informed of the accumulated income which the individual has received during a particular period, as well as the amount of the allowable deductions for this same period.

By law, the employer is obligated to submit the employee’s IRP5 to SARS which provides information about a particular tax year. Each certificate is allocated its own individual certificate number and displays all the company’s details for which the employee works such as company name, physical address and registration numbers for PAYE, Skills Development Levy and Unemployment Insurance Fund.

The IRP5 contains all the necessary information that SARS requires in order to calculate the tax liability on your remuneration received for the tax year. it will list different categories of income, deductions, benefits and allowances that have been received or paid during the particular period. All these categories are allocated to specific SARS codes.

## Income & Allowances

* 3601 - Income
* 3605 - Annual Payment
* 3606 - Comission
* 3607 - Overtime
* 3901 - Severance Benefit

## Deductions

* 4001 - Employee Pension Fund Contributions
* 4003 - Employee Provident Fund Contributions
* 4005 - Employee Medical Aid Contributions

## Benefits & Company Contributions

* 3713 - Allowances
* 3801 - General Fringe Benefit
* 3805 - Accomodation Fringe Benefit
* 3825 - Employer Provident Fund Fringe Benefit
* 3828 - Employer Retirement Annuity Fringe Benefit
* 4472 - Employer Pension Fund Contributions
* 4473 - Employer Provident Fund Contributions
* 4474 - Employer Medical Aid Contributions
* 4475 - Employer Retirement Annuity Fund Contributions


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