Payroll Calculator
Calculate the true cost of employing staff in South Africa. Includes PAYE, UIF (1%), SDL (1%), and total cost to company per employee.
Quick Calculator Get a fast estimate
R
Cost to Company (per employee/month)
R 25 500
Total All Employees
R 25 500
Gross Salary
R 25 000
Employer UIF (1%)
R 250
SDL (1%)
R 250
Employer Cost Premium
2.00%
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How to Use This Calculator
Enter the employee's gross monthly salary and select whether SDL applies (it does if your annual payroll exceeds R500,000). The calculator shows total CTC per employee including all mandatory employer contributions.
SA Employer Contributions (2025)
Employer UIF = Gross Salary × 1% (capped at R177.12/month)
SDL = Gross Salary × 1% (if annual payroll > R500,000)
COIDA = Gross Salary × ~0.6–3% (sector-dependent)
Total CTC = Gross Salary + UIF + SDL + COIDA + Benefits
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R
Monthly Net Pay
R 25 040
Monthly Gross
R 30 000
Monthly PAYE
R 4 783
UIF (employee)
R 177
Total Cost to Company
R 30 477/mo
Monthly Payslip Waterfall
Example Calculation
Mid-size Johannesburg Company
Gross salary: R30,000/month. Annual payroll exceeds R500,000 — SDL applies.
Employer UIF (1%) = R177.12 (capped). SDL (1%) = R300.
Total CTC = R30,000 + R477.12 = R30,477/month
For 10 employees: approx. R304,770/month total payroll cost
SARS PAYE Brackets 2025/2026
| Taxable Income (Annual) | Rate |
|---|---|
| R0 – R237,100 | 18% |
| R237,101 – R370,500 | 26% |
| R370,501 – R512,800 | 31% |
| R512,801 – R673,000 | 36% |
| R673,001 – R857,900 | 39% |
| R857,901 – R1,817,000 | 41% |
| R1,817,001+ | 45% |
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Professional Calculator Complete parameters, sensitivity analysis, and detailed breakdown
Remuneration
R
R
R
Partially taxable
#
e.g. 1 = 13th cheque
Retirement Fund
%
% of basic
%
% of basic
Medical Aid
R
R
Employer Levies
%
Typically 0.5–2% of earnings
Monthly Net Pay (Employee)
R 27 504
Monthly Gross
R 38 000
Annual PAYE
R 78 826
Effective Tax Rate
16.22%
Total CTC (Annual)
R 551 068
Full CTC Breakdown (Annual)
| Component | Employee | Employer |
|---|---|---|
| Total Gross Remuneration | R 486 000 | |
| PAYE Tax | - R 78 826 | |
| UIF (1% of monthly) | - R 2 125 | + R 2 125 |
| SDL (1% of gross) | + R 4 860 | |
| COIDA (0.84%) | + R 4 082 | |
| Pension Fund (employee) | - R 27 000 | |
| Pension Fund (employer) | + R 36 000 | |
| Medical Aid (employee) | - R 0 | |
| Medical Tax Credits | + R 8 736 | |
| Annual Net Pay | R 330 049 | R 551 068 |
Frequently Asked Questions
SDL (Skills Development Levy) is a 1% levy paid by employers to fund employee training through SETA. Employers with annual payrolls exceeding R500,000 must register and pay SDL monthly via EMP201 to SARS.
Yes. Both employer and employee each contribute 1% of gross salary to UIF. The employer deducts 1% from the employee AND adds their own 1% — 2% total goes to UIF. The employer submits both via EMP201.
Beyond UIF and SDL, employers often fund medical aid, pension/provident fund (typically 5–15% of salary), group life cover, and travel allowances. Fully-loaded CTC can be 20–30% above gross salary.
You must register as an employer when you pay any remuneration to employees. Even part-time or casual workers trigger PAYE, UIF, and potentially SDL obligations. Register via SARS eFiling before your first payroll run.