Finance & AccountingIntermediate 2 to 3 hours

PAYE and Payroll Tax Compliance

Calculate PAYE, UIF, and SDL for 5 employees at different salary levels.

The Scenario

A small business has 5 employees with annual salaries of R120K, R250K, R420K, R650K, and R1.2M. The bookkeeper resigned and you need to calculate the monthly payroll tax obligations.

The Brief

Calculate the monthly PAYE (using current SA tax tables), UIF (employee and employer contributions), and SDL for each employee. Show the total employer cost and total payable to SARS.

Deliverables

  • A payroll summary table: Employee, Gross Monthly, PAYE, UIF (Employee), UIF (Employer), SDL, Net Pay
  • The total monthly SARS payment (PAYE + UIF + SDL combined)
  • A note explaining the difference between employee deductions and employer contributions

Submission Guidance

Use the current SA tax brackets. UIF is 1% employee + 1% employer (capped). SDL is 1% of total payroll. Show you know these rates.

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