Taxation is the lifeblood of any modern state, and in South Africa, employees’ tax — commonly referred to as PAYE (Pay-As-You-Earn) — is one of the most significant sources of government revenue. It affects almost every economically active person in the country, either directly (as a taxpayer) or indirectly (through public services financed by tax revenue). For students, HR professionals, payroll managers, and compliance officers, understanding PAYE is not merely a matter of compliance — it is a critical part of understanding how the South African fiscal ecosystem works.

Topics Discussed

• Module 1 – What is Employees’ Tax
• Module 2 – What if an Employee works for more than one Employer?
• Module 3 – What is an Employee and Employer?
• Module 4 – Standard Employment and Non-Standard Employment
• Module 5 – The Employment Tax Incentive Act, 2013
• Module 6 – How to calculate the Balance of Remuneration and PAYE
• Module 7 – Calculating UIF
• Module 8 – Calculating SDL

Annexures Included:

• Annexure A – Calculations Worksheet in Excel
• Annexure B – SARS E-Logbook 2025/2026
• Annexure C – Guide for Employers iro Employees Tax for 2026