What is IRP5 code 3605?

Commission income. It can change which deductions SARS will entertain versus a pure 3601 salary.

A two-pot savings-component withdrawal. It is income at your marginal rate, not a tax-free lump sum.

SARS eFiling · 8 min

IRP5 Source Codes People Actually Search (3605, 3702, 3926, 4001)

The certificate is a code list. Here is what the usual ones mean before you accept the pre-populate.27 September 2026 All articles

Income codes you will meet

3601 salary / wages. 3605 commission. 3606 overtime. 3615 director’s remuneration. 3616 independent contractor. 3701 reimbursive travel (often a different test to an allowance). 3702 travel allowance. 3901 gratuity / certain lump sums. 3926 two-pot savings withdrawal. 3699 is the non-taxable / fringe bucket — still read it. If eFiling is missing a code that is on the paper IRP5, fix the return. Do not shrug.

Deduction and contribution codes

4001 pension or provident employee contributions. Retirement annuity you paid yourself may be on a fund certificate, not this IRP5. Medical scheme inputs and employer medical contributions sit on medical codes — match them to the scheme certificate. Do not claim section 11F twice.

PAYE, UIF, and the net myth

Employees’ tax (PAYE) is a credit against the assessment. UIF on the payslip is not an income-tax deduction you add again on ITR12. The bank deposit is after these. SARS starts from the IRP5 totals.

Codes change — check the guide

SARS publishes the IRP5/IT3(a) code list. If your certificate shows a code this page does not name, use that list. Taxzi helps you read statements and estimate. You still file the codes SARS issued. Confirm on sars.gov.za.

Questions

What is IRP5 code 3605?: Commission income. It can change which deductions SARS will entertain versus a pure 3601 salary.
What is code 3926?: A two-pot savings-component withdrawal. It is income at your marginal rate, not a tax-free lump sum.

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 income your IRP5 misses 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.

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