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Statutory Deductions

HomeStatutory Deductions


Statutory deductions refer to those deductions which must be reflected on your payslip, regardless of whether you made them or not.

Basically, there are 2 statutory deductions which must be reflected on your payslip, and these include

PAYE –  Which stands for “Pay As You Earn” and it is the type of income tax that you pay. You must deduct PAYE from your salary on a monthly basis and pay it to SARS. The amount of PAYE that you will contribute depends on how much you earn, and is calculated from the tax tables issued annually by the South African Revenue Service. We shall calculate and disclose the deemed PAYE amount and reflect it on your payslip in order for you to have a payslip that reflects compliance with statutory deductions.

UIF – This stands for “Unemployment Insurance Fund” and is another statutory deduction from your salary that is paid by you on a monthly basis. All employees, as well as their employers, are liable for these contributions. As an employee you pay 1% of your total salary and your employer pays another 1% of your salary to the fund every month. If you become unemployed after contributing to the UIF, or your company does not pay for maternity leave, you will have the right to claim from the UIF.

Since this is a compulsory deduction by law, we shall also compute and reflect this amount on your payslip regardless of whether you deducted it or not from you monthly earnings.