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    SARS & Tax

    SARS source codes

    The 4-digit codes SARS uses on IRP5 certificates to classify each earning, deduction and contribution.

    Full definition

    SARS source codes are 4-digit codes (e.g. 3601 for salary, 3605 for annual bonus, 3701 travel allowance, 4001 pension fund) that categorise each amount reported on an IRP5/IT3(a) certificate. Correct source codes are essential for e@syFile validation and for the employee's ITR12 assessment.

    See also

    IRP5
    The annual tax certificate SARS requires an employer to issue to every employee whose earnings were taxable.
    SARS e@syFile Employer
    SARS's free desktop application employers use to submit EMP501 reconciliations and IRP5 tax certificates.

    Automate SARS source codes in your payroll

    Payroll Africa handles SARS source codes calculations automatically for South African employers — SARS-aligned for 2026/27. From R90/month.

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