Payroll and employee tax in South Africa
If you run payroll in South Africa, you withhold employee income tax and remit it to SARS, and contribute to UIF (1% employer + 1% employee). Declare and pay it on the cycle SARS sets.
Monthly payroll duties
- 1 Withhold employee income tax and pay it to SARS.
- 2 Contribute to UIF (1% employer + 1% employee).
- 3 Keep payroll records and issue payslips / tax certificates.
Frequently asked questions
How is employee tax paid in South Africa?
You withhold it from salaries and remit it to SARS, with social-security contributions to UIF (1% employer + 1% employee).
More on South Africa
- Register a company — South Africa
- Company tax — South Africa
- VAT / sales tax — South Africa
- Hiring staff — South Africa
- Start a business — South Africa
- Data protection — South Africa
- Tax clearance — South Africa
- Empowerment / B-BBEE — South Africa
- Licences & permits — South Africa
- Importing & customs — South Africa
- Annual returns — South Africa
- Full South Africa compliance guide
Payroll & employee tax elsewhere in SADC
Want this handled, or tracked for you?
Use the free tools, or let NanoLeap take it off your plate.
Reviewed June 2026 from official sources. General information only — confirm with SARS or a registered professional.