IRP5 Codes Explained: What 3601, 3605, 3699, 4001 and 4005 Mean
Every amount on an IRP5 is reported under a four-digit SARS source code: for example 3601 is income subject to PAYE (such as salary), 3605 is an annual payment (such as a bonus), 3699 is gross employment income (taxable) and 4001 and 4005 are deduction codes. The descriptions below come from the SARS PAYE-AE-06-G06 Guide for Codes Applicable to Employees Tax Certificates 2027.
By Morné Kruger, Founder & SA Tax Editor. Last reviewed 2026-10-27.
Common IRP5 Codes
Codes in brackets are the foreign-services versions. The table covers the codes people search for most; the full list, including the years of assessment in which each code is valid, is in the SARS PAYE-AE-06-G06 guide (2027).
| Code | Type | What SARS says it is |
|---|---|---|
| 3601 (3651) | Income | Income subject to PAYE: an amount paid or payable to an employee for services rendered. SARS examples: salary/wages and backdated salary/wages/pension accrued in the current year of assessment. Use 3651 only for foreign services income. |
| 3602 (3652) | Income | Non-taxable income, including payments of a capital nature and certain exempt amounts. Use 3652 only for foreign services income. |
| 3605 (3655) | Income | Annual payment subject to PAYE. SARS examples: annual bonus, incentive bonus, leave pay on resignation or encashment of leave credits, merit awards. Use 3655 only for foreign services income. |
| 3606 (3656) | Income | Commission: an amount paid or payable to an employee that is defined as an annual payment (subject to PAYE). Use 3656 only for foreign services income. |
| 3607 (3657) | Income | Overtime: an amount paid as overtime for rendering services (subject to PAYE). Use 3657 only for foreign services income. |
| 3701 (3751) | Allowance | Travel allowance (subject to PAYE): an allowance or advance paid for business travel expenses, including fixed travel allowances and petrol, garage and maintenance cards. 100% of the value paid must be specified. Use 3751 only for foreign services income. |
| 3713 (3763) | Allowance | Other allowances (subject to PAYE): all allowances that do not fit any other allowance description are added together and reflected under this code. |
| 3801 (3851) | Fringe benefit | General fringe benefits (subject to PAYE): all fringe benefits that do not fit any other fringe-benefit description are added together and reflected under this code. |
| 3810 (3860) | Fringe benefit | Medical aid contributions paid on behalf of an employee (subject to PAYE). Use 3860 only for foreign services income. |
| 3907 (3957) | Lump sum | Other lump sums (subject to PAYE), for example a lump sum paid by an employer on normal termination of service (such as resignation or retirement) that is not a severance benefit. |
| 3696 | Gross remuneration | Gross non-taxable income: the total of the amounts under the non-taxable codes SARS lists (including 3602/3652). |
| 3699 | Gross remuneration | Gross employment income (taxable). Amounts included under 3696 are NOT part of 3699. |
| 4001 | Deduction | Pension fund contributions: the total current and arrear pension fund contributions paid, or deemed paid, by you. It includes your employer's contributions for you, which are also taxed as a fringe benefit. |
| 4005 | Deduction | Medical scheme contributions: what you paid plus what your employer paid for you (taxed as a fringe benefit under code 3810), used for the medical scheme fees tax credit. |
Related Tools and Guides
- Tax Refund CalculatorCompare PAYE shown on your IRP5 with your liability.
- What is an IRP5?Plain-language definition of the certificate.
- PAYE CalculatorEstimate PAYE on a salary.
- Bonus Tax CalculatorSee how a bonus is taxed.
- SARS Tax DeadlinesFiling-season and payroll dates.
- SARS Refund TimingWhat SARS says about refund delays and verification.
Frequently Asked Questions
What does code 3601 mean on an IRP5?
Code 3601 is income subject to PAYE: an amount paid or payable to an employee for services rendered, such as salary or wages. SARS says to use 3651 only for foreign services income.
What is the difference between code 3699 and code 3696?
Per the SARS PAYE-AE-06-G06 guide, 3699 is gross employment income (taxable), while 3696 is gross non-taxable income. Amounts included under 3696 are not part of 3699.
Where do bonuses show on an IRP5?
SARS lists an annual bonus, an incentive bonus and leave pay on resignation or encashment of leave credits as examples under code 3605, annual payment (subject to PAYE).
What do codes 4001 and 4005 mean?
4001 is your total pension fund contributions for the year, current and arrear, including contributions your employer made for you. 4005 is your medical scheme contributions, including your employer's share, which is also shown as a taxable benefit under code 3810. Both come from SARS's Guide for Employers in respect of Employees' Tax (2027).
Why do some codes show a second number in brackets, such as 3601 (3651)?
The number in brackets is the foreign-services version of the code. For example, SARS says to use code 3651 only for foreign services income.
Where do I find the full official list of IRP5 codes?
In SARS guide PAYE-AE-06-G06, Guide for Codes Applicable to Employees Tax Certificates 2027, which explains the income, allowance, fringe benefit, lump sum and gross remuneration codes and states the years of assessment in which each is valid.
Sources consulted
Code descriptions taken from SARS guide PAYE-AE-06-G06, Revision 14, effective 18 September 2026. Last updated 2026-10-27.
Compliance Disclaimer
This guide is for information only and is not tax, legal or financial advice. The SARS guide is guidance, not a legal reference or binding ruling. Confirm how your employer reported an amount with your payroll provider or SARS.