The South African Revenue Service (SARS) issueThird-Party Appointment (AA88, previously known as ITA88) to Employers. The employer needs to deduct and pay any outstanding tax, which is due by a taxpayer to them.
Employers can deduct the monies on the payroll, and complete the administration process in SARS e@syFile Employer.

NOTE: There's no IRP5 code linked to this type of deduction.
For more information on the administrative process of Third-Party Appointments, visit the SARS website.