South Africa PAYE Calculator
Calculate your monthly net salary after SARS PAYE, UIF, and medical tax credits. Supports all age brackets and retirement deductions.
Salary
Take-Home Pay
Monthly Net
R35,320
R423,843/year
Monthly Gross
R45,000
Annual Gross
R540,000
PAYE (annual)
R114,032
UIF (annual)
R2,125
Rebates
R17,235
Total Deductions
R116,157
Marginal Rate
36%
Effective Rate
21.51%
What comes off a South African payslip
Your gross becomes net after two big chunks. First, PAYE — SARS's sliding-scale income tax minus rebates and medical tax credits. Second, UIF — 1% of monthly earnings capped at R17,712/month, so R177.12 max. Optional pension, medical aid, RA, and group life premiums come off before PAYE is applied (pre-tax).
Employer contributions you don't see
On top of the employee deductions, your employer pays 1% UIF match and 1% SDL (Skills Development Levy). These don't reduce your net pay but do increase your cost to employer (CTC) — many SA contracts are quoted on a CTC basis including pension and medical aid employer contributions.
CTC vs Basic vs Net
CTC (Cost to Company) is the total spend, including benefits and statutory employer payments. Basic / Gross is what appears at the top of your payslip. Net / Take-home is what actually lands in your bank account. Depending on structuring, CTC is typically 10-20% above basic salary.
Why your first payslip of the year may differ
SARS tax brackets change on 1 March. If you're expecting a specific take-home from a budget speech number, your February payslip used the prior year's bands, and March onwards reflects the new ones. Annual bonus months or 13th-cheque months also push you temporarily into a higher effective bracket — SARS uses cumulative year-to-date reconciliation, so the excess is balanced out over later months.
Frequently Asked Questions
Everything you need to know, in one place.
What is deducted from an SA salary?
PAYE (Pay-As-You-Earn income tax), UIF (1% employee capped at R177.12/month), plus optional pension, medical aid, and retirement annuity contributions. Employers also pay 1% UIF match and SDL (1% Skills Development Levy) — these are not employee deductions.
Why is my UIF capped?
UIF is 1% of monthly earnings, but only on the first R17,712/month (2026). So the monthly UIF maximum is R177.12. Employers match this, sending R354.24/month total to the UIF. Earnings above the cap attract no UIF.
How does the retirement contribution deduction reduce tax?
Your RA/pension contributions (up to 27.5% / R350k) reduce your taxable income before PAYE is applied. A R10,000/month RA contribution at the 36% marginal bracket saves you R43,200/year in tax — a near-guaranteed 36% return on contribution.
What is the tax-free savings account?
TFSA: invest up to R36,000/year (R500k lifetime) with no tax on interest, dividends, or capital gains. Separate from retirement annuity limits. Use SA-domiciled ETFs (Satrix 40, Coreshares S&P 500) or unit trusts inside the wrapper.
When is the 13th cheque taxed differently?
A year-end bonus or "13th cheque" is taxed on a once-off basis using the "lump sum" directive or normal PAYE tables. If your employer runs annualised PAYE correctly, you will not overpay. However, many SA employers apply the monthly tax table to a December bonus, resulting in over-withholding — SARS refunds the excess after you file in July. For a R40k bonus on top of R35k/month salary, expect R2k-R3k in over-withholding to be refunded.
What fringe benefits count towards my tax?
Company car (3.5% of determined value per month, 3.25% if maintenance included), residential accommodation, low-interest employer loans, medical aid contributions paid by employer, cellphone/data (taxable portion), and bursaries to relatives (partially exempt). Travel allowance: 80% subject to PAYE, 20% held for tax-return reconciliation based on logbook. Keep a SARS-compliant logbook all year; without one, no business-travel deduction is allowed.
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