PAYE and UIF calculator (2026/27)
Work out tax, statutory deductions and take-home pay in South Africa, plus what the employee costs the employer.
Take-home pay
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Employer's cost
For people under 65; annual tax spread evenly over 12 months. This is an estimate for planning; the tax authority's assessment is final.
Rates used
| Item | Rate |
|---|---|
| Tax brackets | 18% to R245,100 · 26% · 31% · 36% · 39% · 41% · 45% above R1,878,600 |
| Primary rebate | R17,820 a year (under 65) |
| UIF | 1% employee + 1% employer, ceiling R17,712 a month |
| Medical credits | R376 main member, R376 first dependant, R254 each additional (monthly) |
| SDL | 1% employer, if annual payroll exceeds R500,000 |
Sources: SARS: Rates of tax for individuals · SARS tax tables 2026/27: UIF, SDL, retirement limits (Payloop)
Run payroll for the whole team
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