Payroll Calculator South Africa 2026

The main statutory deductions are PAYE (income tax, charged at 18%–45% depending on your bracket) and UIF (1% of your salary, capped at R177.12 per month). On top of that, employers commonly deduct voluntary contributions such as pension or provident fund and medical aid. Pension contributions are pre-tax and reduce your PAYE.

Gross pay is your total salary before any deductions. Net pay (take-home pay) is what actually lands in your bank account after PAYE, UIF and any pension, medical aid or other deductions are subtracted. The calculator above shows the full gross-to-net breakdown for your salary.

UIF is 1% of your salary deducted from the employee, with the employer matching another 1%. Contributions are capped at a monthly earnings ceiling of R17,712, so the maximum UIF is R177.12 per month from each party. Earnings above the ceiling are not charged UIF.

The Skills Development Levy (SDL) is 1% of an employer's total payroll, paid by the employer only — it is never deducted from the employee. It funds national skills and training initiatives. Employers with an annual payroll under R500,000 are exempt.

Employers submit a monthly EMP201 declaration and pay over the PAYE withheld from employees, both halves of UIF (the employee's 1% plus the employer's 1%), and SDL (1% of payroll). These are due by the 7th of the following month. Failing to pay over deductions can result in penalties and interest.