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PAYE & UIF Calculator South Africa
Calculate employee take-home pay, PAYE tax, and UIF deductions using the official 2025/2026 SARS tax tables. Free, instant results — no sign-up required.
💰 PAYE & UIF Salary Calculator 2026
Calculate employee take-home pay, PAYE tax, and UIF deductions based on current SARS tax tables.
How PAYE Works in South Africa
Pay-As-You-Earn (PAYE) is the tax that employers deduct from employees’ salaries before paying them. SARS publishes updated tax tables each year, effective from 1 March. The amount of PAYE depends on the employee’s annual taxable income and age.
2025/2026 SARS Tax Brackets
The following tax brackets apply for the tax year 1 March 2025 – 28 February 2026:
| Taxable Income (R) | Rate of Tax |
|---|---|
| R1 – R237,100 | 18% of taxable income |
| R237,101 – R370,500 | R42,678 + 26% of amount above R237,100 |
| R370,501 – R512,800 | R77,362 + 31% of amount above R370,500 |
| R512,801 – R673,000 | R121,475 + 36% of amount above R512,800 |
| R673,001 – R857,900 | R179,147 + 39% of amount above R673,000 |
| R857,901 – R1,817,000 | R251,258 + 41% of amount above R857,900 |
| R1,817,001 and above | R644,489 + 45% of amount above R1,817,000 |
Tax Rebates (2025/2026)
SARS provides annual tax rebates that reduce the amount of tax you owe:
- Primary rebate (all taxpayers): R17,235
- Secondary rebate (age 65 and older): R9,444
- Tertiary rebate (age 75 and older): R3,145
This means a person under 65 only starts paying tax on annual income above R95,750 (R17,235 ÷ 18%).
UIF Contributions
The Unemployment Insurance Fund (UIF) is a mandatory deduction for most employees:
- Employee contribution: 1% of gross salary
- Employer contribution: 1% of gross salary (paid separately)
- Maximum monthly cap: R177.12 per party (based on the ceiling of R17,712/month)
UIF applies to all employees who work more than 24 hours per month, excluding independent contractors and certain government employees.
PAYE Calculation Example
For an employee earning R25,000 per month (R300,000 per year), under 65:
- First R237,100 at 18% = R42,678
- Remaining R62,900 at 26% = R16,354
- Total tax before rebate = R59,032
- Less primary rebate = R17,235
- Annual PAYE = R41,797 → R3,483/month
- UIF = R250 (1% of R25,000)
- Take-home pay ≈ R21,267/month
Employer PAYE Obligations
As an employer in South Africa, you must:
- Register as an employer with SARS within 21 days of hiring your first employee
- Deduct PAYE and UIF from every payroll
- Submit EMP201 returns and payments monthly by the 7th
- Issue IRP5 certificates to employees at year-end
- Submit the annual EMP501 reconciliation
Need help registering as an employer with SARS? We handle PAYE registration, UIF registration, and SDL setup. Get in touch →
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