| Item | Employee pays | Employer pays | Ceiling |
|---|---|---|---|
| PAYE | At the individual tax tables | Nothing | None |
| UIF | 1% of remuneration | 1% of remuneration | R17,712 a month |
| SDL | Nothing | 1% of total payroll | None, but exempt below R500,000 a year |
| ETI | Nothing | A credit against PAYE | Qualifying employees only |
| Monthly salary | Employee 1% | Employer 1% | Total |
|---|---|---|---|
| R10,000 | R100.00 | R100.00 | R200.00 |
| R17,712 | R177.12 | R177.12 | R354.24 |
| R25,000 | R177.12 | R177.12 | R354.24 |
| R50,000 | R177.12 | R177.12 | R354.24 |
| Return | Covers | Due |
|---|---|---|
| EMP201 | Monthly PAYE, UIF and SDL | 7th of the following month |
| EMP501, interim | March to August | End of October |
| EMP501, annual | March to February | End of May |
| IRP5 to employees | The tax year | With the annual reconciliation |
| UI-19 | Employee changes | 7th of the following month |
Data maintained by TradeAnswers · updated as the figures change