Income Tax Structure
South Africa uses a progressive income tax system. Individual tax brackets are reviewed annually, with rates ranging from 18% to 45%. The South African Revenue Service administers and collects income tax.
Global payroll guide
Republic of South Africa
Navigating international regulations with confidence
CRS helps employers manage payroll and HR obligations in South Africa, supporting compliant, accurate operations while businesses focus on growth.
- Currency
- Rand - ZAR
- Official language
- English
- Fiscal year
- 1 Mar - 28 Feb
- Payroll frequency
- Weekly, Bi-weekly & Monthly
Tax System and Regulations
Payroll Taxes
Employers must deduct and remit PAYE. Employees and employers each contribute 1% to the Unemployment Insurance Fund, while employers also pay the Skills Development Levy and COID assessment fees.
SARS Submission Deadlines
Monthly EMP201 declarations and PAYE, UIF and SDL payments are generally due by the 7th of each month. Annual EMP501 reconciliations and employee tax certificates are submitted during the SARS filing window.
Employment Tax Incentive
The Employment Tax Incentive reduces PAYE liability for eligible employers who hire qualifying young employees. It may be claimed for up to 24 months and is submitted monthly with the EMP201 declaration.
Grow your team in Republic of South Africa
Make your payroll and HR our business, while you focus on building your company.