PAYE Calculator
Estimate the PAYE tax and UIF deducted from your gross salary, and see your monthly take-home pay — using the SARS 2026/27 tax tables.
By Hiree Editorial · Independent educational publisher · Published 14 August 2026 · Updated 18 August 2026
Gross monthly salary
R 25 000,00
Gross annual salary
R 300 000,00
Estimated monthly PAYE
R 3 381,00
Estimated monthly UIF (1%)
R 177,12
Monthly pension / provident
R 0,00
Total monthly deductions
R 3 558,12
Estimated take-home pay
R 21 441,88
Based on the SARS 2026/27 tables (1 March 2026 – 28 February 2027), including the primary rebate. Pension contributions are deductible up to 27.5% of salary (capped at R430,000/year). This is an estimate — official assessments may differ.
How the estimate works
The calculation follows the same steps your employer's payroll system uses for a monthly salary with no special circumstances:
- Annualise your pay. Your gross monthly salary is multiplied by 12 to estimate the full tax year's income.
- Deduct your pension contribution. Retirement fund contributions are tax-deductible up to 27.5% of your salary, capped at R430,000 per year (2026/27).
- Apply the SARS brackets. The SARS 2026/27 tax table (18% to 45%) is applied to your annual taxable income. Only the portion of income inside each bracket is taxed at that rate.
- Subtract your rebates. The primary rebate of R17,820 applies to everyone under 65. Those aged 65–74 get an extra R9,765, and those 75+ a further R3,249.
- Divide by 12. Your annual tax is split across the year as monthly PAYE, and 1% of gross pay (capped at R177.12) is added as UIF.
Want the detail behind each step? Read our guide to how PAYE works in South Africa.
Assumptions
This calculator assumes:
- Your salary is the same every month — no bonuses, commission or overtime.
- You have no tax directive from SARS and no travel, subsistence or other allowances.
- Your pension or provident contribution is your only deduction, applied monthly.
- You are a South African tax resident employed full-time for the full year.
- The 2026/27 tax tables (1 March 2026 – 28 February 2027) apply, including the R17,712/month UIF ceiling and the R430,000 pension deduction cap.
Important limitations
- Medical scheme tax credits are not included. If you belong to a medical aid, your employer applies a monthly credit (R376 for the main member and first dependant, plus R254 per additional dependant in 2026/27), which lowers the PAYE withheld. Your take-home pay would be higher than this estimate shows.
- Bonuses are taxed differently. Irregular payments are annualised and averaged by payroll software, so a bonus month's PAYE won't simply be "salary PAYE plus 45% of the bonus".
- Mid-year changes. Starting or leaving a job, working for two employers, or taking unpaid leave can change monthly withholding.
- This is an estimate. Only SARS can issue an official assessment, and your actual PAYE may differ — you reconcile everything at year-end when you file your return.
Frequently asked questions
Why does the PAYE on my payslip differ from this estimate?
The most common reasons are medical aid tax credits, a tax directive, allowances, a bonus in the same month, or payroll correcting earlier months' under- or over-deductions. Compare the line items on your payslip to this calculation to spot which one it is.
What is the tax-free threshold?
The primary rebate wipes out tax on the first R99,000 of annual taxable income for under-65s (R153,250 for 65–74 and R171,300 for 75+ in 2026/27). Earn below that and your PAYE is zero — but you may still be required to register for income tax.
Is my bonus taxed at 45%?
Not exactly. Payroll annualises and averages irregular payments, so the bonus is taxed at your effective annual rate — the average of all brackets your income crosses, not just your top rate. If your annual income reaches the 45% bracket, only the part above R1.88 million is taxed at 45%.
Why is UIF capped at R177.12 per month?
UIF is 1% of gross pay, but contributions are only calculated on earnings up to R17,712 per month (a ceiling unchanged since June 2021). So even on a R100,000 salary, your UIF deduction tops out at R177.12 — and your employer pays the same again.
Can I get a tax refund if too much PAYE was deducted?
Yes. PAYE is a provisional withholding — when you file your annual return (usually from July onwards, via SARS eFiling), SARS reconciles what you paid against your actual liability and refunds the difference. This is also how medical credits and extra deductions you didn't claim monthly get repaid.
Related guides
How PAYE works in South Africa
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