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PAYE Calculator South Africa 2026/2027 — Take-Home Pay Calculator

Reviewed & Verified
Written by the Independent Editorial Team · Reviewed & Verified by Solly Maanaso, CA(SA)

See your exact monthly take-home pay — PAYE, UIF, and net salary — calculated using the official 2026/2027 SARS deduction tables.

Your Details

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R
R

Your Payslip Estimate

Gross monthly salary R0
Less: PAYE (income tax) −R0
Less: UIF (employee, 1%, capped at R177.12) −R0
Net monthly take-home pay R0
Effective tax rate: 0.0%
Marginal tax rate: 0%
Annual equivalent take-home pay: R0
What this employee costs the employer

In addition to gross salary, employers contribute:

  • UIF: R0 (employer, matched 1%, capped at R177.12)
  • SDL: R0 (1% of gross remuneration, if the employer's total annual payroll > R500,000)

These employer contributions do not appear on the employee's payslip and do not reduce take-home pay — they are shown here for employers and payroll administrators.

Source: SARS Budget 2026 FAQ

This is an estimate based on standard monthly remuneration. Your actual payslip PAYE may differ in a month where you receive a bonus, once-off payment, or backdated salary adjustment, because SARS's annualisation method recalculates differently in those months. See PAYE on bonuses → for that specific scenario.

Source: SARS — PAYE-GEN-01-G01
This calculator provides an estimate only, based on SARS 2026/2027 deduction tables effective 1 March 2026. It is not a substitute for your employer's payroll calculation or for professional tax advice.

How this calculator works

PAYE (income tax) — the annualisation method:

Monthly salary − RA contribution = Monthly taxable remuneration × 12 = Annualised income Apply 2026/2027 brackets → Annual tax before rebates − Rebate − Medical credit = Annual PAYE ÷ 12 = Monthly PAYE deduction
Source: SARS — PAYE-GEN-01-G01

UIF — a much simpler, flat calculation:

UIF = 1% × Monthly salary (capped at R17,712) Maximum UIF deduction: R177.12/month, regardless of how much you earn above the ceiling
Source: SARS Budget 2026 FAQ; SARS — UIF ceiling earnings page

Why these two are calculated so differently:
PAYE is progressive (different rates apply to different slices of your income), while UIF is a flat 1% up to a fixed monthly ceiling — once your salary exceeds R17,712/month, your UIF deduction stops increasing entirely, even though your PAYE continues to rise with your income.

How PAYE is calculated, step by step →

Worked example — R25,000/month salary

Here's the full breakdown for a R25,000/month salary, no RA contribution, no medical aid, under 65.

Step Calculation Amount
Monthly gross salary R25,000
Annual equivalent R25,000 × 12 R300,000
Tax on first R245,100 18% R44,118
Tax on remaining R54,900 26% × R54,900 R14,274
Total annual tax before rebate R58,392
Less: Primary rebate (R17,820)
Annual PAYE R40,572
Monthly PAYE R40,572 ÷ 12 R3,381
UIF (1% of R25,000, under the R17,712 cap) 1% × R17,712 (capped) R177.12
Net monthly take-home pay R25,000 − R3,381 − R177.12 ≈R21,442
Effective tax rate (PAYE only) R40,572 ÷ R300,000 13.5%
Note on the UIF cap in this example: Although this employee earns R25,000/month (above the R17,712 UIF ceiling), their UIF deduction is capped at R177.12 — calculated as 1% of the R17,712 ceiling, not 1% of their actual R25,000 salary.

Source: SARS Budget 2026 FAQ; SARS — PAYE-GEN-01-G01; SARS — UIF ceiling earnings page

Enter your own salary above to calculate your take-home pay →

Frequently Asked Questions

Is this PAYE calculator accurate for 2026/2027?
Yes. This calculator uses the official SARS deduction tables effective 1 March 2026, including current income tax brackets, rebates, medical credit rates, and UIF rules.
How much UIF is deducted from my salary?
UIF is deducted at 1% of your monthly salary, capped at a monthly earnings ceiling of R17,712. The maximum UIF deduction is R177.12 per month, regardless of higher earnings.
Why does my actual payslip differ slightly from this calculator?
Small differences can occur if you receive irregular payments like bonuses or backdated adjustments, as SARS recalculates PAYE differently in those months. This calculator estimates a standard monthly salary.
Does my employer pay anything extra besides my gross salary?
Yes. Employers contribute a matching 1% UIF (capped at R177.12/month) and a 1% Skills Development Levy (SDL) if their annual payroll exceeds R500,000. These are employer costs and do not affect your take-home pay.
What is the difference between my marginal tax rate and my effective tax rate?
Your marginal tax rate is the rate applied to your highest bracket of income. Your effective tax rate is your total PAYE as a percentage of your total income, which is always lower due to the progressive bracket structure.
How does a retirement annuity (RA) contribution change my take-home pay?
Retirement fund contributions are deducted from your gross salary before PAYE is calculated, up to R430,000 per year or 27.5% of remuneration. This reduces your taxable income and PAYE, though your net cash decreases by the contribution minus tax saved.

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← Back to: PAYE — Complete Guide

Sources:

  1. SARS — Guide for Employers in respect of Employees' Tax (2027) — sars.gov.za (deduction tables effective 1 March 2026)
  2. SARS — Guide for Employers in respect of Tax Deduction Tables (PAYE-GEN-01-G01) — sars.gov.za (annualisation method)
  3. SARS — Budget 2026 FAQ — sars.gov.za (brackets; rebates; medical credits; RA cap; UIF and SDL rates and thresholds)
  4. SARS — Unemployment Insurance Fund ceiling earnings — sars.gov.za (R17,712/month ceiling; R177.12 maximum deduction)
  5. SARS — Pay As You Earn — sars.gov.za/types-of-tax/pay-as-you-earn/ (EMP201; payment deadlines)
  6. SARS — Skills Development Levy — sars.gov.za/types-of-tax/skills-development-levy/ (1% rate; R500,000 employer exemption threshold)

Last reviewed: March 2026. Rates updated immediately after every Budget Speech (February), ahead of the 1 March deduction-table effective date.