PAYE & take-home pay calculator

How to use the PAYE calculator

Use this PAYE calculator to estimate South African employee tax and take-home pay for the tax year 1 March 2026 to 28 February 2027. It is a planning tool, not a replacement for a payroll calculation or SARS assessment. The figures below come from the supplied 2026/27 verified schedule.

Enter gross pay before deductions and choose monthly, weekly, fortnightly or annual pay. Enter your age at the tax-year end, your retirement contribution per pay period and the number of medical scheme members, including yourself. Use zero members if you have no qualifying medical scheme contribution. Calculate again whenever an input changes, then copy or print the breakdown for discussion with your payroll administrator.

How the calculation works

The calculator annualises pay, deducts the eligible retirement contribution and applies the annual tax brackets. Retirement deductions are limited to 27.5% of the greater of remuneration or taxable income, capped at R430,000 a year. This simplified tool uses remuneration because other taxable income is not entered.

Full 2026/27 personal income tax table

Annual taxable income	Tax before rebates
R1 to R245,100	18% of taxable income
R245,101 to R383,100	R44,118 + 26% above R245,100
R383,101 to R530,200	R79,998 + 31% above R383,100
R530,201 to R695,800	R125,599 + 36% above R530,200
R695,801 to R887,000	R185,215 + 39% above R695,800
R887,001 to R1,878,600	R259,783 + 41% above R887,000
R1,878,601 and above	R666,339 + 45% above R1,878,600

The primary rebate is R17,820. People aged 65 and older also receive the R9,765 secondary rebate. People aged 75 and older additionally receive the R3,249 tertiary rebate. Annual tax thresholds are R99,000 for people under 65, R153,250 for ages 65 to 74 and R171,300 for ages 75 and older.

Medical scheme fees tax credits are R376 a month each for the taxpayer and first dependant, plus R254 a month for each additional dependant. The calculator subtracts these credits after rebates and never returns negative PAYE.

Employee and employer UIF are each 1% of earnings up to R17,712 a month, capped at R177.12 each monthly. The employee contribution reduces take-home pay; the employer contribution does not. Weekly and fortnightly results spread the annual equivalent ceiling across the selected pay periods. Retirement cash contributions also reduce take-home pay, including any portion above the tax-deduction cap.

Hypothetical worked examples

These examples are invented, assume steady monthly pay throughout the year and exclude other deductions.

R25,000 monthly, under 65

With no retirement contribution or medical credit, annual taxable income is R300,000. Tax before rebates is R58,392. After the primary rebate, annual tax is R40,572 and monthly PAYE is R3,381. Employee UIF is R177.12, leaving R21,441.88 monthly take-home pay.

Adding two medical scheme members

Keep the same hypothetical salary and age. Two members produce a monthly credit of R752. Monthly PAYE falls to R2,629, while UIF remains R177.12. Estimated take-home pay becomes R22,193.88. The medical scheme premium itself is not deducted by this tool.

Frequently asked questions

Does crossing a bracket tax my whole salary at the higher rate?

No. The higher rate applies only to the taxable income above that bracket's lower boundary. The fixed amount carries the tax on earlier bands.

Why can my payslip differ?

Bonuses, fringe benefits, variable pay, allowances and tax directives can change payroll treatment. This estimate assumes regular earnings and only the deductions entered.

Does zero PAYE mean zero UIF?

No. Income tax rebates and thresholds do not remove the separate UIF calculation. The calculator shows employee UIF even when PAYE is zero.

Is employer SDL included?

The page excludes SDL because total employer payroll is not entered. SDL is 1% of payroll; employers whose expected leviable payroll will not exceed R500,000 over the next 12 months are exempt.

Can this register my business for PAYE?

No. It estimates deductions only. For employer setup and registration support, use Smartbook's PAYE registration service.