💼 SARS-Compliant Payroll Calculator

Payroll & Take-Home Pay Calculator
South Africa 2025

Calculate your take-home salary with accurate PAYE tax, UIF, pension, and medical aid deductions. Perfect for employees checking their payslips and employers calculating payroll costs.

18-45%
PAYE Tax Brackets
1%
UIF Contribution
R364
Medical Tax Credit
Free
Calculator

South Africa Payroll Calculator

Calculate take-home pay with PAYE, UIF, pension & medical aid deductions

Monthly salary before deductions

Pre-tax deduction (pension fund contribution)

Employee portion of medical aid (post-tax)

Tax credit: R364/month + R246/month per dependent

Age affects tax rebates

Unemployment Insurance Fund contribution

💰 Monthly Breakdown

Gross Salary:R30,000
Deductions:
PAYE (Income Tax):-R3,639.062
UIF (1%):-R177.12
Pension/Retirement:-R3,000
Medical Aid:-R2,500
Total Deductions:-R9,316.182
Take-Home Pay:R20,683.818
68.9% of gross salary

📅 Annual Summary

Gross Income:R360,000
Total PAYE:R43,668.74
Total UIF:R2,125.44
Total Deductions:R111,794.18
Annual Take-Home:R248,205.82

📊 Tax Details

Taxable Income:R324,000
Tax Before Rebates:R65,271.74
Tax Rebates:-R17,235
Medical Tax Credits:-R4,368
Effective Tax Rate:12.13%

🏢 Employer Costs (Monthly)

Gross Salary:R30,000
Employer UIF (1%):+R177.12
SDL - Skills Levy (1%):+R300
Total Employer Cost:R30,477.12

Employer's total monthly cost including statutory contributions

💡 Salary Breakdown

PAYE:
12.1%
Deductions:
31.1%
Take-Home:
68.9%

Understanding Your Payslip Deductions

South African employees have several statutory and voluntary deductions from their gross salary. Understanding these deductions helps you verify your payslip and plan your finances.

💰

PAYE (Pay As You Earn)

Income tax deducted monthly by employer. Rates: 18-45% based on income brackets.

🛡️

UIF (Unemployment Insurance)

1% employee + 1% employer contribution. Capped at R177.12/month per party.

🏥

Medical Aid Tax Credit

R364/month for main member + R246 per dependent. Reduces PAYE liability.

💼

Pension/Retirement Fund

Pre-tax deduction. Reduces taxable income, lowering your PAYE.

PAYE Tax Brackets 2024/2025

R0 - R237,10018%
R237,101 - R370,50026%
R370,501 - R512,80031%
R512,801 - R673,00036%
R673,001 - R857,90039%
R857,901 - R1,817,00041%
R1,817,001+45%
💡

Tax Rebates 2024/2025

  • • Primary rebate: R17,235 (all taxpayers)
  • • Secondary rebate: R9,444 (age 65+)
  • • Tertiary rebate: R3,145 (age 75+)
  • • Medical tax credit: R364/month main + R246/dependent

Employer Statutory Contributions

🛡️ UIF (Unemployment)

Rate: 1% of gross salary (employer matches employee's 1%)

Cap: R177.12/month per party (based on R17,712 threshold)

📚 SDL (Skills Development)

Rate: 1% of gross payroll (employer only)

Purpose: Fund skills development & training initiatives

💼 Total Employer Cost

Gross salary + UIF (1%) + SDL (1%) = ~102% of gross

Excludes pension fund matching, provident fund, etc.

Note for Employers: These are statutory minimums. Many employers also contribute to pension/provident funds (typically 50-100% match), medical aid subsidies, and other benefits.

Common Payslip Questions

Why is my PAYE different each month?

PAYE is calculated on your annualized income. Bonuses, overtime, or backdated increases can push you into a higher tax bracket temporarily, increasing that month's PAYE. It balances out over the year.

Can I claim back medical aid contributions?

No, you can't claim back the contributions themselves. However, you receive a medical tax credit (R364/month + R246/dependent) that reduces your PAYE. If your employer didn't apply it, claim on your annual tax return.

What happens to my UIF contributions?

UIF provides income protection if you lose your job, are on maternity leave, or sick leave (after sick leave is exhausted). You can claim up to 58% of your salary for up to 12 months (depending on contribution history).

Should I contribute to a pension fund?

Yes! Pension contributions are pre-tax, reducing your taxable income and PAYE. A R3,000/month pension contribution saves approximately R930-R1,350 in PAYE (depending on bracket), while building retirement savings. It's one of the best tax benefits available.