Create Tax Certificate File (Annuities)

Scheme

Click LIST to select a scheme from the JU1BK Scheme List screen.  Enabled for all schemes or at a main umbrella scheme level.

From Date

The date from which the file extract must apply.

To Date

The date to which the file extract must apply.

Tax Certificate File

Select the tick-box to indicate that a Tax Certificate File in PDF format must be produced.

Email

The email address to which the extract must be sent.

All Schemes

Trading or other name

2010

90

FT

If the value for Description on the Scheme Parameter with a Parameter Type of TAX ENTITY is ADMINISTRATOR populate this with the Administrator Name (NAME on ORGANISATION UNIT)

If the value is SCHEME read the Pooling Status on the Scheme. If it is SUB-UMBRELLA then populate this with the REGISTERED NAME of the MAIN UMBRELLA Scheme to which the SUB-UMBRELLA Scheme is linked.

If the Pooling Status is NONE then populate this with the REGISTERED NAME of the Scheme.

Mandatory

FUND_NAME

TEST / LIVE indicator

2015

4

A

TEST or LIVE

Mandatory.

TEST if the file is a test file or LIVE if it is a production file.

PAYE Reference Number

2020

10

N

If the value for Description on the Scheme Parameter with a Parameter Type of TAX ENTITY is ADMINISTRATOR populate this with the value for SARS SYSTEM ID on Administrator.

If the value is SCHEME read the Pooling Status on the Scheme. If it is SUB-UMBRELLA then populate this with the value for REGISTRATION NUMBER on FUND REGISTRATION for SARS for the MAIN UMBRELLA Scheme to which the SUB-UMBRELLA Scheme is linked.

If the Pooling Status is NONE then populate this with the value for REGISTRATION NUMBER on FUND REGISTRATION for SARS for the Scheme to which the Member is linked.

Mandatory

EMPLOYER_ PAYE_REFERE  NCE_NUMBER

SDL Reference Number

2022

10

AN

Blank

Skills Development Levy reference number of the employer

UIF Reference Number

2024

10

AN

Blank

Unemployment Insurance Fund Reference Number

Employer Contact Person

2025

30

A

If the Trading Name above is the Name of the Administrator populate this with the Contact Person linked to the Administrator Branch, to which the Scheme is linked, with a Description for Role of Contact Person of TAX CONTACT PERSON.

If a Contact Peron with a Role of TAX CONTACT PERSON is not found find the Contact Person linked to the Administrator with a Description for Role of Contact Person of TAX CONTACT PERSON.

If the Trading Name above is the Name of the Scheme populate this with the Contact Person linked to the Scheme with a Role of TAX CONTACT PERSON.

EMPLOYER_ CONTACT_ PERSON

Employer Contact Number

2026

70

FT

Value for TELEPHONE AREA CODE 1 and TELEPHONE NUMBER 1 on the CLIENT ADDRESS record with an Address Type of SARS RESIDENTIAL, SARS POST STR, SARS POST BOX or SARS PRIVATEBAG linked to the Contact Person used in 2025.

EMPLOYER_ DIALING_ CODE and EMPLOYER_ TELEPHONE_ NUMBER

Employer E-mail address

2027

70

FT

Value for ELECTRONIC ADDRESS IDENTIFIER 1 on the CLIENT ADDRESS record with an Address Type of SARS RESIDENTIAL, SARS POST STR, SARS POST BOX or SARS PRIVATEBAG linked to the Contact Person used in 2025.

Payroll Software

2028

12

FT

Blank

Optional

Transaction year

2030

4

N

Tax year for which extract processed

Mandatory

CCYY

TAX_YEAR

Period of Reconciliation

2031

6

N

To Date

Mandatory

CCYYMM

TAX_YEAR_ END

Employer SIC7 Code

2082

5

AN

66300

Mandatory

Employer Standard Industry Classification Code

Employer SEZ Code

2083

3

AN

Default to ZAR

Mandatory

Employer’s Special Economic Zone Code. A list of Codes must still be published by SARS. Until then default to “ZAR”

Employer Trade Classification

2035

4

N

The activity code according to the VAT 403 Trade Classification guide applicable to your business.

Mandatory

Employer Physical Address: Unit Number

2061

5

AN

Value for LINE 1 on the CLIENT ADDRESS record with an Address Type of SARS RESIDENTIAL linked to the Contact Person used in 2025.

Optional

Employer Physical Address: Complex

2062

26

FT

LINE 2 on the CLIENT ADDRESS record used for 2061

Optional

Employer Physical Address: Street Number

2063

8

AN

LINE 3 on the CLIENT ADDRESS record used for 2061

Optional

Employer Physical Address: Street / Name of Farm

2064

26

FT

LINE 4 on the CLIENT ADDRESS record used for 2061

Mandatory

Employer Physical Address: Suburb / District

2065

33

FT

LINE 5 on the CLIENT ADDRESS record used for 2061

Mandatory

Employer Physical Address: City / Town

2066

21

FT

LINE 6 on the CLIENT ADDRESS record used for 2061r

Mandatory

Employer Physical Address: Postal Code

2080

4

N

POSTAL CODE on latest CLIENT ADDRESS record used for 2061

Mandatory

Employer Physical Address Country Code

2081

2

A

Default to “ZA”

Mandatory

End of record

9999

4

N

Employee Information

Field Name

Code

Size

Format

System value / Value

Comment

Certificate number

3010

30

AN

Find the latest Annuity Tax file that was created for which the Transaction Year (tax year) is the same as the file being created and if found find the value for Certificate Number for the same Member.

If no previous file is found for the same Transaction Year read the Batch Parameter ANNTAXCERTNR and increment it by 1.

If a previous file is found but there is no record for the Annuitant read the Batch Parameter ANNTAXCERTNR and increment it by 1.

The Tax Year component of the number must equal value for Code 2030.

Eg. August 2016 Submission will be “201708” while February 2017 Submission will be “201702”

Mandatory

This value is currently “201608” for the August 2016 submission.  It must be “201708”

IRP5_NUMBER

Type of Certificate

3015

6

AN

If value for SITE (code 4101) or PAYE (code 4102) is not zero then set this to IRP5. If zero then set this to IT3(a)

TYPE_OF_ CERTIFICATE

Nature of person

3020

1

A

N (Pensioner)

Mandatory

Year of Assessment

3025

4

N

Tax year for which extract processed

Mandatory

CCYY

TAX_YEAR

ETI (Employment Tax Incentive)

3026

1

A

Default to “N”

Mandatory

Employee surname or trading name

3030

120

FT

SURNAME on Natural Person linked to Membership/Beneficiary

Mandatory

TAXPAYER_ SURNAME

First two names

3040

90

FT

FIRST NAME 1 and FIRST NAME 2 on Natural Person linked to Membership/ Beneficiary

Mandatory

TAXPAYER_ FIRSTNAME_1

TAXPAYER_ FIRSTNAME_2

Initials

3050

5

A

INITIALS on Natural Person linked to Membership/ Beneficiary.

Mandatory

TAXPAYER_ INITIALS

Identity number

3060

13

N

IDENTITY NUMBER on Natural Person linked to Membership/ Beneficiary and for which the Identity Type is SOUTH AFRICAN IDENTITY DOCUMENT

Mandatory if Passport Number is not supplied

TAXPAYER_ IDENTITY_ NUMBER

Passport number

3070

18

A

Passport Number

Mandatory if Identity Number is not supplied

TAXPAYER_ OTHER_ IDENTITY_ NUMBER

Country of Issue

3075

3

A

If the value for 3070 is not null then populate this with the value for System Value field on the RT Permitted Value for the UDPV Object TERRITORY for the value for Passport Country of Issue on the Natural Person record for the Membership

Mandatory if Identity Number is not supplied.

Note: Missing Data must be resolved at source

Date of birth

3080

8

N

DATE OF BIRTH on Natural Person linked to Membership/Beneficiary

Mandatory

TAXPAYER_ DATE_OF_ BIRTH

Income Tax reference number

3100

10

N

TAX NUMBER on Natural Person linked to Membership/Beneficiary

Mandatory

INCOME_TAX_ REFERENCE_ NUMBER

Employee SIC7 Code

3263

5

AN

66300

Mandatory

Standard Industry Classification Code for the industry in which the member is employed.

Employee SEZ Code

3264

3

AN

Special Economic Zone Code where the employee mainly works

Default to ZAR

Conditional

Only valid if Period of Recon is 201402 or later

If the certificate type is ITREG this field must not be completed.

Note: Payroll Systems can default this field to ZAR. SARS will provide a list of SEZ codes once the Minister of Finance provides a list. An approved list of SEZ codes will be published on the SARS website

Employee contact E-mail

3125

70

FT

ELECTRONIC ADDRESS IDENTIFIER on Client Address linked to Membership/Beneficiary with an Address Type of RESIDENTIAL

Optional

TAXPAYER_ EMAIL_ ADDRESS

Employee Home Tel No

3135

11

AN

TELEPHONE AREA CODE and TELEPHONE NUMBER on Client Address linked to Membership/Beneficiary with an Address Type of RESIDENTIAL or SARS RESIDENTIAL

Optional

TAXPAYER_ HOME_TEL_ NO

Employee Bus Tel No

3136

11

AN

TELEPHONE AREA CODE and TELEPHONE NUMBER 1 on Client Address linked to Membership/Beneficiary and with an Address Type of BUSINESS

Optional

TAXPAYER_ BUS_TEL_NO

Employee Fax No

3137

11

AN

FAX AREA CODE and FAX NUMBER 1 on Client Address linked to Membership/Beneficiary and with an Address Type of RESIDENTIAL, SARS RESIDENTIAL or BUSINESS.

Optional

TAXPAYER_ FAX_NO

Employee Cell No

3138

11

AN

CELLULAR PHONE NUMBER on Client Address linked to Membership/Beneficiary and with an Address Type of RESIDENTIAL or SARS RESIDENTIAL. 

If not found then CELLULAR PHONE NUMBER on Client Address linked to Membership/Beneficiary and with an Address Type of BUSINESS.

Optional

TAXPAYER_ CELL_NO

Employee Address Details: - Business: Unit Number

3144

8

AN

Blank

Optional

Employee Address Details: - Business: Complex

3145

26

FT

Blank

Optional

Employee Address Details: - Business: Street Number

3146

6

AN

Blank

Optional

Employee Address Details: - Business: Street/Name of Farm

3147

26

FT

Blank

Optional

Employee Address Details: - Business: Suburb/District

3148

33

FT

Blank

Optional

Employee Address Details: - Business: City/Town

3149

21

FT

Blank

Optional

Employee Address Details: - Business: Postal Code

3150

9

AN

Blank

Optional

Employee Physical Work Address Details - : Country Code

3151

2

A

Indicates the country code of the physical address where the employee mainly works

Conditional

Mandatory if Nature of Person is not N and the rest of the address is extracted.

Note: Refer to Appendix A for the predefined list of country codes

Employee number

3160

25

AN

Membership Reference Number if Membership Payment record is for Member of Unique ID if Membership Payment record is for Beneficiary

Optional

TAXPAYER_ MEMBER_ NUMBER

Date Employed From

3170

8

N

Start Date of Tax Year or Start Date on the Membership Payment record if it is greater than Start Date of Tax Year and less than the End Date of the Tax Year.

Mandatory

CCYYMMDD

EMPLOYMENT _START_DATE

Date Employed To

3180

8

N

End Date of the Tax Year or Last Payment Date if it is less than the End Date of the Tax Year 

Mandatory

CCYYMMDD

EMPLOYMENT_END_DATE

Pay Periods in year of assessment

3200

3.4

N

Fixed decimal

Read the Payment Frequency on the Membership Payment record and determine the number of periods as follows:

Monthly = 012.0000

Quarterly = 004.0000

Half Yearly = 002.0000

Annual = 001.0000

4 decimals e.g. 12 months = 012.0000

For IT3(a) records this must be zeroes.

PAY_PERIODS_IN_TAX_YEAR

Pay periods worked

3210

3.4

N

Fixed decimal

Determine the number of months for which payments were made to the annuitant in the tax year based on the Start Date and End Date of the Membership Payment detail record.

4 decimals e.g.

7 months 14 days = 7 +14/31

= 007.4516

For IT3(a) records this must be zeroes

PAY_PERIODS_WORKED

Employee Address Details – Residential: Unit Number

3211

8

AN

LINE 1 on the Client Address record with an Address Type of SARS RESIDENTIAL linked to the Annuitant/Beneficiary

Optional

Employee Address Details – Residential: Complex

3212

26

FT

LINE 2 on the Client Address record with an Address Type of SARS RESIDENTIAL linked to the Annuitant/Beneficiary

Optional

Employee Address Details – Residential: Street Number

3213

8

AN

LINE 3 on the Client Address record with an Address Type of SARS RESIDENTIAL linked to the Annuitant/Beneficiary

Optional

Employee Address Details – Residential: Street Name/Farm

3214

26

FT

LINE 4 on the Client Address record with an Address Type of SARS RESIDENTIAL linked to the Annuitant/Beneficiary

Mandatory

Employee Address Details – Residential: Suburb/District

3215

33

FT

LINE 5 on the Client Address record with an Address Type of SARS RESIDENTIAL linked to the Annuitant/Beneficiary

Mandatory

Employee Address Details – Residential: City/Town

3216

21

FT

LINE 6 on the Client Address record with an Address Type of SARS RESIDENTIAL linked to the Annuitant/Beneficiary

Mandatory

TAXPAYER_ RES_ ADDRESS_ LINE_3

Employee Address Details – Residential: Postal Code

3217

9

AN

POSTAL CODE on the Client Address record with an Address Type of SARS RESIDENTIAL linked to the Annuitant/Beneficiary

Mandatory

TAXPAYER_ RES_ POSTAL_ CODE

Employee Address Details - Residential: Country Code

3285

2

A

Indicates the country code of Employee’s residential address.

Conditional

Mandatory if Nature of Person is not N and the rest of the address is supplied.

Care of Address Indicator

3279

1

A

Default to “N”

Mandatory

Care of Intermediary

3283

21

FT

The person or organisation that will pass the mail on to the final recipient.

Conditional

If the field “Care of address indicator” (Code 3279), is “Y”, this field is mandatory.

Must not be completed if the field “Care of address indicator” (Code 3279), is “N”.

Postal Address Structure Indicator

3288

1

N

Indicate the format of the Postal Address

Default to “2” if Address Type = “SARS POST BOX” or “SARS PRIVATEBAG” 

Default to “3” if Address Type = “SARS POST STR”

Default to “4” if Address Type = “POSTAL”

Valid values:

·         1 – Postal Address same as Residential Address

·         2 - Structured Postal Address

·         3 – Structured Physical Address (not the same as Residential Address)

·         4 – Unstructured 4 line Postal Address

Employee Postal Address Details PO Box

or Private Bag

3249

12

    FT

Indicates if Employees Postal address is a PO Box or a Private Bag.

Note: this field size increase from 1 to 12. The Field type change from Alphabetic to “FT”

Conditional –  only required if code 3288 = “2”

Either “PO Box or Private Bag” (Code 3249) or “Other PO Special Service” (Code 3280) must be completed.

Value can only be “PO_BOX” or “PRIVATE_BAG”.

Employee Postal Address Details - Other PO Special Service (specify)

3280

10

FT

Indicates the employees other special postal service. (E.g. Military field service address)

Conditional – only required if code 3288 = “2”

Either “PO Box or Private Bag” (Code 3249) or “Other PO Special Service” (Code 3280) must be completed.

Employee Postal Address Details - Number

3262

8

FT

Indicates a number for the P.O. Box or Private Bag.

LINE 1 on the Client Address record with an Address Type of SARS POST BOX or SARS PRIVATEBAG linked to the Annuitant/Beneficiary

Conditional – only required if code 3288 = “2”

Mandatory if value for field 3249 is completed.

Employee Postal Address Details – Postal Agency or Sub-unit (if applicable) (e.g. Postnet Suite ID)

3251

21

FT

Blank

Conditional

only required if code 3288 = “2”.

optional

Employee Postal Address Details – Post Office

3253

23

FT

LINE 2 on the Client Address record with an Address Type of SARS POST BOX or SARS PRIVATEBAG linked to the Annuitant/Beneficiary.

Conditional only required if code 3288 = “2”

Mandatory if 3288 = “2”

Employee Postal Address Details –  Postal Code

3254

9

AN

POSTAL CODE on the Client Address record with an Address Type of SARS POST BOX or SARS PRIVATEBAG linked to the Annuitant/Beneficiary

Conditional only required if code 3288 = “2”

Mandatory if 3288 = “2”

Employee Postal Address Details

Country Code

3286

2

A

Indicates the country code of Employee’s postal address.

Conditional only required if code 3288 = “2”

Mandatory if Nature of Person is not N and address is extracted

Employee Address Details – Postal: Unit Number

3255

8

AN

Indicates Number of the Employee’s Postal Address

Conditional only required if code 3288 = “3”

Optional if 3288 = “3

Employee Address Details – Postal: Complex

3256

26

FT

Indicates the complex name of the Employee’s Postal address.

Conditional only required if code 3288 = “3”

Optional if 3288 = “3”

Employee Address Details – Postal: Street Number

3257

5

AN

Indicates the street number of the Employee’s Postal address.

Conditional only required if code 3288 = “3”

Optional if 3288 = “3

Employee Address Details – Postal: Street Name/Farm

3258

25

FT

Indicates the street / name of farm of the Employee’s Postal address.

Conditional only required if code 3288 = “3”

Mandatory if 3288 = “3”

Employee Address Details – Postal: Suburb/District

3259

33

FT

Indicates the suburb / district of Employee’s Postal address.

Conditional: only required if code 3288 = “3”

Conditional if 3288 = “3” either code 3259 or code 3260 must be supplied.

Employee Address Details – Postal: City/Town

3260

21

FT

Indicates the city / town of Employee’s Postal address.

Conditional only required if code 3288 = “3”

Conditional if 3288 = “3” either code 3259 or code 3260 must be supplied. 

Employee Address Details – Postal: Postal Code

3261

9

AN

Indicates the postal code of the Employee’s Postal address.

Conditional only required if code 3288 = “3

Employee Postal Address Details

Country Code

3287

2

A

Indicates the country code of Employee’s postal street address.

This will be extracted as part of the Address. Corrections are to be done at source by the Business.

Conditional only required if code 3288 = “3

Mandatory if Nature of Person is not N and address extracted.

Employee Postal Address Details : Line 1

3289

35

FT

Indicates the first line of the postal address of the employee

Conditional only required if Code 3288 = 4

Mandatory if Code 3288 = “4”

Employee Postal Address Details : Line 2

3290

35

FT

Indicates the second line of the postal address of the employee

Conditional only required if Code 3288 = 4

Optional if code 3288 = 4

Employee Postal Address Details : Line 3

3291

35

FT

Indicates the third line of the postal address of the employee

Conditional only required if Code 3288 = 4

Optional if code 3288 = 4

Employee Postal Address Details : Line 4

3292

35

FT

Indicates the fourth line of the postal address of the employee

Conditional only required if Code 3288 = 4

Optional if code 3288 = 4

Employee Postal Address Postal Code

3293

10

AN

Indicates the postal code of the postal address of the employee

Conditional only required if Code 3288 = 4

Mandatory if the field 3288 = “4” and Nature of person is not “N”

If field “Employee Postal Address Details Country Code” (Code 3294) is ZA and Nature of Person is not N, then this field is mandatory and:

·         Must consist 4 numeric characters, (e.g. ‘0040’ must be written to the import file as “0040” and not as “40”);

·         Must not be “0000”

If field “Employee Postal Address Details Country Code” (Code3294) is not ZA, then this field is optional

If Nature of Person is N, then this field is optional

Employee Postal Address Country Code

3294

2

A

Indicates the country code of Employee’s unstructured postal address

Conditional only required if Code 3288 = 4

Is required is field 3293 is supplied.

Directive number

3230

13

A

TAX DIRECTIVE NUMBER on Membership Payment Details. If it is null then blanks.

Mandatory

DIRECTIVE_ID

Employee Bank Account Type

3240

1

N

If the PAYMENT METHOD on Membership Payment Details is EFT read the BANK ACCOUNT TYPE on the DTI Account linked to the Membership/ Beneficiary

Set the value as follows:

CURRENT – 1

SAVINGS – 2

TRANSMISSION – 3

CREDIT CARD – 5

If the PAYMENT METHOD is not EFT set this value to 0 (Not paid by electronic bank transfer).

Mandatory

TAXPAYER_ BANK_ACC_ TYPE

Employee Bank Account Number

3241

17

N

If the value for Employee Bank Account Type is not 0 read the DTI ACCOUNT NUMBER on the DTI Account linked to the Membership/ Beneficiary.

Optional

TAXPAYER_ BANK_ ACCOUNT_ NUMBER

Employee Bank Branch Number

3242

6

N

If the value for Employee Bank Account Type is not 0 read the DTI BRANCH CODE on the DTI Account linked to the Membership/ Beneficiary.

Optional

TAXPAYER_ BANK_ BRANCH_ NUMBER

Employee Bank Name

3243

50

A

If the value for Employee Bank Account Type is not 0 read the NAME on the CLIENT linked to the DTI BRANCH CODE on the DTI Account linked to the Membership/ Beneficiary.

Optional

TAXPAYER_ BANK

Employee Bank Branch Name

3244

50

A

If the value for Employee Bank Account Type is not 0 read the NAME on the DTI BRANCH with a DTI BRANCH CODE on the DTI Account linked to the Membership/ Beneficiary.

Optional

TAXPAYER_ BANK_ BRANCH_ NAME

Employee Account Holder Name

3245

50

FT

If the value for Employee Bank Account Type is not 0 read the NAME on the DTI Account linked to the Membership/ Beneficiary.

Optional

TAXPAYER_ ACCOUNT_ HOLDER_ NAME

Employee Account Holder Relationship

3246

1

N

1 – Own

2 – Joint

3 – Third Party

Optional

TAXPAYER_ ACC_ HOLDER _RELATIONSHIP

Income Received

3601 – 3617

3619

3651 – 3667

3669

3701 – 3718

3751 – 3768

3801 – 3810

3813

3851 – 3860

3863

3901 – 3909

3915

3920

3921

3951 – 3957

15

N

If the value for Tax Relief Percentage on the Membership Payment Detail record is 100 then set this to 3604.

If the value for Tax Relief Percentage on the Membership Payment Detail record is null or less than 100 then set this to 3603

Read the Accounting Activity Association record with a Purpose of TAX FILE and retrieve the Business Transactions from the Member’s PENSIONPAYBL Account and NOTIONALPMT Account with an Accounting Activity equal to the Accounting Activities found on the Accounting Activity Association table and with an Effective Date greater than or equal to the Tax Year Start Date and less than or equal to the Tax Year End Date.

Sum the Business Transactions retrieved.

Note: The transactions must be retrieved from the PENSIONPAYBL account as the PENSIONPAID account will include suspended payments.

Code 3619/3669 is only applicable from 2017 year of assessment.

The amounts indicated under this code must be excluded from codes 3697 and 3698 for years of assessment prior to 2017

3696 + 3697 + 3698 must be equal to the amount supplied under income for years of assessment prior to 2017

3696 + 3699 must be equal to the amounts supplied under income from 2017 year of assessment

Note:

The Effective Date must be used as any arrears from a previous tax year are created with the Due Date of the previous tax year and therefore will not be picked up.

In cases where payment is due at the start of a month but is made in the previous month because the payment date falls on a weekend, the Transaction Date will be created with the actual payment date.  Where this is the payment for March it will not be extracted in the correct tax year.

The Effective Date is created with the date when the payment was due. If this date is used the payments will be extracted for the correct tax year.

INCOME_ CODE_1, INCOME_ CODE_2,  INCOME_ CODE_3  and

INCOME_1 INCOME_2 INCOME 3

Update INCOME_ CODE_1 with the first Code and INCOME_ CODE_2 with the second Code, Etc.

Update INCOME_1 with the amount for the first Code, INCOME_2 with the amount for the second Code, etc.

Non-taxable income

3696

15

N

Blank

Gross retirement funding income

3697

15

N

Blank

Gross Employment Income (taxable)

3699

15

N

This is the sum total of all amounts for all income source codes NOT included in code 3696

Mandatory if no value is indicated under code 3696. 

Where code 3615/3665 is “0” and no other income codes are specified, value must be nil:

If code 3922 (PAYE) value exceeds R 300,000 the full amount must be included under this code

3696 + 3699 must be equal to the amounts supplied under income.

No negative amounts are allowed and will be rejected if specified.

Cents must be omitted (decimal amounts is invalid).

If the certificate type is ITREG this field must not be completed.

Deductions

4001 – 4003

4005 - 4007

 4018

 4024

 4026

4030

4474

15

N

Retrieve the Pre-Authorised Annuities with an Accounting Activity of PENSIONDED and with an Effective Date greater than or equal to the Tax Year Start Date and less than or equal to the Tax Year End Date and a Status of AUTHORISED BT and for which the value for the Payment Instance ID is MEDICAL AID, MED AID CONT or RA CONTRIBUTION.

Set this as follows:

4005 for MEDICAL AID plus MED AID ER CONT

4006 for RA CONTRIBUTION

Blank

Note:

The Pre-Authorised Annuity record is extracted and not the Business Transaction as the Payment Type is not carried on the Business Transaction and can only be obtained from the Pre-Authorised Annuity record. The only way to distinguish the type of deduction is by the Payment Type.

DEDUCTION_ CODE_1, DEDUCTION_ CODE_2, DEDUCTION_ CODE_3 and DEDUCTION_1, DEDUCTION_2,DEDUCTION_3

Update DEDUCTION_ CODE_1 with the first Code, DEDUCTION_ CODE_2 with the second Code, Etc.

Update DEDUCTION_1 with the amount for the first Code, DEDUCTION_2 with the amount for the second Code, etc.

Medical Aid contribution paid on behalf of the Employee

4493

15

N

Medical Aid contribution paid on behalf of the Employee.

Retrieve the BT’s in the Member’s PENSIONPAYBL account with an Accounting Activity of PENSIONDED and for which the Income Type is MERS.

Optional. Only applicable to those who have this benefit

Total Deductions / Contributions

4497

15

N

Sum of the Deductions and 4493

SITE

4101

11.2

N

Retrieve the Business Transactions from the Member’s / Beneficiary’s PENSIONPAYBL Account with an Effective Date greater than or equal to the Tax Year Start Date and less than or equal to the Tax Year End Date and with the following Accounting Activities:

BASETAXPAYBL

ARBASETAXPBL

Sum the Business Transactions.

See note above.

SITE_AMOUNT

PAYE

4102

11.2

N

Retrieve the Business Transactions from the Member’s / Beneficiary’s PENSIONPAYBL Account with an Effective Date greater than or equal to the Tax Year Start Date and less than or equal to the Tax Year End Date and with the following Accounting Activities.

TAXPAYABLE

ADDTAXPAYBL

ARRTAXPAYABL

BONTAXPAYBL

REVPAYEPAYBL

YTDPENTAXPBL

YTDPENTAXPBLRV

TAXPROVISION

YTDTAXPROV

Sum the Business Transactions.

See note above.

PAYE_ AMOUNT

PAYE on retirement lump sum benefits

4115

11.2

N

Blank

Employee & Employer UIF Contribution

4141

11.2

N

Blank

Employer SDL Contribution

4142

11.2

N

Blank

Total Tax, SDL & UIF (employer and employee contribution)

4149

11.2

N

Blank

Medical Aid Tax Credit

4116

11

No

The Medical Aid Tax Credit stored on the Tax Record on a monthly basis.

Conditional

These fields must be provided if there is a value in code 4005. 

Medical Aid Tax Credit for persons under age 65.

Additional Medical Scheme Fees Tax Credit

4120

11.2

N

Additional Medical Expenses Tax Credit if employee ≥65 allowed by Employer for PAYE purposes

Conditional

mandatory if any value specified for Medical Scheme Contributions (code 4005) and the employee is 65 years and older – validate to Date of Birth (code 3080)

Employment Tax Incentive (ETI)

4118

11.2

N

The sum of the calculated ETI amounts for the employee during the year of assessment in accordance with section 7 of the ETI Act.

Conditional

If Certificate has ETI (Employment Tax Incentive) (Code 3026) is marked with “Y” and Nature of person (Code 3020) is A,B,C, M or R

Reason code for IT3(a)

4150

2

N

If a person is on Zero Tax for reasons of Medical Aid Tax Credit then the reason come must be set to “08”

If the value for Type of Certificate (code 3015) is IT3(a) then read the value for Tax Directive Percentage. If the value is 0 (zero) then set this to 08. If the value is not 0 or is null then read the Tax Relief Percentage and if it is 100 then set this to 08. If the values for Tax Directive Percentage and Tax Relief Percentage are null then set this to 02.

IT3(A)_REASON_CODE.

02 = Earnings are less than threshold

04 = Non-taxable earnings or nil directives.

Employer Trailer Record

Field Name

Code

Size

Format

System value / Value

Comment

Employer total number of records

6010

15

N

Total number of Employee records

Employer total code value

6020

15

N

Sum total of the value of all CODES for all of the Employee records

Employer total amount

6030

12.2

N

Sum total of all of the AMOUNTS for all of the Employees.

End of record

9999

4

N

Surname

The surname of an annuity tax certificate recipient.

Member Reference Number

The reference number of the member of a scheme.

Income Tax Reference Number

The tax reference number of a member.