Nature of Person - Indicates ‘nature of person’ – This is a mandatory field on the tax certificate as well as within the IRP5 file, which is imported into e@syFile. The 'Nature of person' details of each employee is located within the IRP5 file next to code 3020. This code is automatically allocated based on the selections made on the employee's Information (IS) Screen.

NOTE:  If an employee’s nature of person changed from a natural person to a non-natural person (or vice-versa), then a separate certificate must be created/issued.

Natural Person: A = Individual with an identity or passport number (is not an Asylum seeker, pensioner nor refugee)

Natural Person: B = Individual without an identity number or passport number (is not an Asylum seeker, pensioner /refugee)

Natural Person: C = Director of a private company or cc (no longer applicable from 2020 year of assessment – now included as Nature of P - A)

Natural Person: M = Asylum Seekers

Natural Person: N = Retirement Fund Lump Sum Recipient/Pensioner

Natural Person: R = Refugee 

Non natural person: D = Trust

Non natural person: E = Company / CC