How do I process other lumpsum payments (IRP5 code 3907) on the payroll?

As per the SARS Business Requirement Specifications (BRS) Other lump sum payments.
Examples include:

• A Lump sum payment paid/payable by an employer due to normal termination of service (e.g. resignation or retirement), which is NOT a ‘severance benefit’, MUST be reflected under this code
• Antedate salary/pension’ extending over previous years of assessment
• Lump sum payments from unapproved funds
• Gratuities paid due to normal termination of service (e.g. Resignation or a lump sum paid upon retirement where employee is below 55 years of age)
• Proceeds from an employer owned insurance policy (risk policy) where the employer premiums were NOT included as a taxable benefit in the employee’s income since the later of:
  o The date on which employer become policy holder; or
  o From 1 March 2012.
  o (i.e. proceeds/benefits are not exempt i.t.o. section 10(1)(gG) of the Income Tax Act)
• Proceeds paid from an employer owned insurance policy (other than a risk policy) where the employer premiums were NOT included as a taxable benefit in the employee’s income since commencement date of policy (i.e. proceeds/benefits are not exempt i.t.o. section 10(1)(gG) of the Income Tax Act).
  Note: Code 3957 MUST only be used for foreign service income.