Calculating Employee's Tax Self-Study Course

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 TO BE DISCUSSED:

• What is Employees’ Tax

• What if an Employee works for more than one Employer?

• What is an Employee and Employer?

• Standard Employment and Non-Standard Employment

• The Employment Tax Incentive Act, 2013

• How to calculate the Balance of Remuneration and PAYE

• Calculating UIF

• Calculating SDL