I get a small commission on top of salary. Can I claim like a commission earner?

The usual test is whether commission is more than 50% of remuneration. A 5% bonus does not flip the year.

Does 3605 mean I skip PAYE?

No. Commission is still remuneration. PAYE should still appear if you are on payroll.

Deductions · 7 min

Commission vs Salary — Why 3605 Changes the Deduction Story

The job title is not the test. The IRP5 split is.27 September 2026 All articles

What the codes mean

3601 is salary or wages. 3605 is commission. A “sales executive” paid only 3601 is still in the salaried 23(m) box. A person with more than 50% of remuneration as commission is the usual gateway to claiming more employment-related expenses that salary-only people cannot.

What still needs proof

Even then, costs must be incurred in producing that income: travel with a logbook if you claim a vehicle, phone and data with a business portion, samples, client entertainment only where the Act still allows it. A branded hoodie is not a commission licence.

Allowances on top

A travel allowance (3702) is a separate working from “I earn commission.” Reimbursive travel (3701) has its own SARS tests. Do not stack three theories on one petrol card.

Check the certificate

If the employer coded you 3601 when you were paid commission, ask payroll to correct the IRP5. Taxzi will not relabel your job because the LinkedIn headline says closer. Confirm 23(m) and commission practice on sars.gov.za.

Questions

I get a small commission on top of salary. Can I claim like a commission earner?: The usual test is whether commission is more than 50% of remuneration. A 5% bonus does not flip the year.
Does 3605 mean I skip PAYE?: No. Commission is still remuneration. PAYE should still appear if you are on payroll.

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

Find the claims 23(m) still allows in your bank statements

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

Works with FNB, Standard Bank, Absa, Nedbank, Capitec, Investec and Discovery Bank PDF statements.

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