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Cost of an employee
For small business owners and anyone employing staff. Shows what you pay on top of the salary and what you withhold for SARS.
Cost to you a monthR15,150.00R181,800 a year
- SalaryR15,000.00
- Employer UIF (1%)R150.00
- Skills development levy (1%) · nil while payroll is R500,000 or lessR0.00
- PAYE you withhold and pay to SARSR1,215.00
- Employee UIF you withholdR150.00
- Employee takes homeR13,635.00
How it works, with your numbers
- Employer UIF: 1% of R15,000 = R150.00.
- SDL: your payroll is under R500,000 a year, so none.
- PAYE for the employee, from the tax tables: R1,215.00 a month.
- Pay PAYE, UIF and SDL to SARS by the 7th of the next month on an EMP201.
Good to know
- Register as an employer with SARS before the first payday if anyone earns over the tax threshold.
Uses SARS rates for the 2027 tax year. For illustration only. This is a guideline to help you plan, not tax advice: a registered tax practitioner must review and approve the final figures before you file.