Patuza
Payroll Specialists
Patuza Payroll Specialists

South Africa · Income Tax Act, Fourth Schedule

PAYE calculator — South Africa

SARS-aligned PAYE calculator with multi-year tax tables (2022/23 → 2025/26), age rebates, medical scheme tax credits, the 27.5% / R350,000 retirement-deduction cap and UIF. Choose any pay frequency.

Interactive PAYE calculator

Select your tax year and pay frequency, then enter earnings, deductions and contributions. The calculator applies the SARS bracket table for that year, age rebates, s6A medical tax credits, and the 27.5% / R350,000 retirement-deduction cap.

Each year uses its own bracket table, rebates and medical tax credits.

Earnings and deductions below are per pay period; we annualise for tax.

Basic + allowances + commissions + taxable fringe benefits, before deductions.

Once-off taxable amount in the tax year. Always entered as an annual figure.

65+ adds the secondary rebate (R9,444). 75+ adds the tertiary rebate (R3,145).

Pension + provident + RA. Deductible up to 27.5% of remuneration, capped R350,000/year.

Donations under s18A and similar pre-tax deductions. Leave 0 if none.

1 if you (or the employee) belong to a registered medical scheme, otherwise 0.

Spouse + children + other registered dependants. Drives the s6A credit.

UIF capped: remuneration above R17,712/month is excluded from UIF.

Annual gross
R 420 000.00
Taxable income (annual)
R 420 000.00
Tax before rebates
R 92 707.00
Age rebates
− R 17 235.00
Medical tax credits (annual)
− R 0.00
Annual PAYE
R 75 472.00
PAYE per monthly period
R 6 289.33
UIF (employee, 1%)
R 177.12 / period
Effective tax rate
17.97%
Estimated net take-home / monthly period
R 28 533.55
Full step-by-step SARS breakdown
  1. Tax year selected: 2025/2026 · Pay frequency: Monthly (12 periods/year)
  2. Annualised earnings = R 35 000.00 × 12 = R 420 000.00
  3. Annual gross = annualised + bonus = R 420 000.00 + R 0.00 = R 420 000.00
  4. Retirement cap = min(27.5% × R 420 000.00 = R 115 500.00, R350,000) = R 115 500.00
  5. Allowed retirement deduction = min(contributions R 0.00, cap R 115 500.00) = R 0.00
  6. Other deductions (annual) = R 0.00
  7. Taxable income = gross − retirement − other = R 420 000.00
  8. Tax per SARS 2025/2026 table = R 92 707.00
  9. Rebates (age 35): primary = R 17 235.00
  10. Medical tax credits = R0/month × 12 = R 0.00
  11. Annual PAYE = max(0, R 92 707.00 − R 17 235.00 − R 0.00) = R 75 472.00
  12. PAYE per period = annual ÷ 12 = R 6 289.33
  13. UIF = 1% × min(monthly-equiv R 35 000.00, R17,712) = R 177.12/month
  14. Net per period = earnings − PAYE − retirement − other − UIF = R 28 533.55

SARS rounds final PAYE on the payslip to the nearest cent. This calculator carries full precision internally and displays to two decimals.

Get accurate payslips every month
How PAYE is calculated
  1. Annualise earnings based on pay frequency, then add annual bonus / 13th cheque.
  2. Subtract allowable retirement contributions (capped at 27.5% of remuneration, max R350,000/year).
  3. Apply the SARS bracket table for the selected tax year.
  4. Subtract age rebates (primary, secondary 65+, tertiary 75+).
  5. Subtract medical scheme tax credits (s6A) for the member + dependants.
  6. Divide by 12 to get monthly PAYE — or by pay periods for fortnightly/weekly.
  7. UIF is 1% of remuneration capped at R17,712/month, deducted separately.
Let Patuza run your PAYE

We process accurate monthly PAYE on every payslip, submit EMP201s on time and reconcile EMP501s bi-annually.

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Related guides

Estimate only — based on the SARS individual tax tables. Variable remuneration averaging, directive rates for lump sums, foreign income exemptions and travel-allowance 80/20 splits are not modelled. Not tax advice.