Answers
Questions we get asked often enough to be worth writing down properly. Every answer names the rule it comes from, and says where it stops.
- Payslips & PAYE
Is my employer legally required to give me a payslip?
Yes. Section 33 of the Basic Conditions of Employment Act requires a written payslip for every employee, every pay period, and there is no exemption for small or informal employers.
- Payslips & PAYE
What must appear on a South African payslip?
The BCEA sets a minimum list: employer and employee details, the period, hours worked, the pay rate, gross pay, every deduction shown separately, and the net amount.
- Payslips & PAYE
Why is my PAYE different every month when my salary has not changed?
PAYE is worked out by annualising your pay for the month, so anything irregular in that month, such as overtime, a bonus or a commission, pushes the calculation into a higher bracket for that month alone.
- Payslips & PAYE
How is a 13th cheque or bonus taxed?
A bonus is taxed as ordinary income, but because PAYE annualises the month it falls in, the deduction on that payslip looks far heavier than your usual rate.
- UIF
How much UIF will I get if I lose my job?
Between 38% and 60% of your daily income, on a sliding scale that pays lower earners the higher percentage, capped by the UIF earnings ceiling and limited by the credit days you have built up.
- UIF
My employer never registered me for UIF. Can I still claim?
Possibly, but it is harder. The obligation was your employer's, and the Fund can pursue them for unpaid contributions, so bring whatever proof of employment and deductions you have.
- Employers
Do I need to register as an employer for one domestic worker?
Yes, for UIF and COIDA, if they work more than 24 hours a month for you. PAYE usually does not apply because domestic wages typically fall below the tax threshold.
- Employers
What happens if I pay staff in cash without payslips?
The obligations do not disappear because the payment was informal. You remain liable for PAYE, UIF and SDL that should have been deducted, and SARS can backdate the lot with penalties.
- VAT
When must I register for VAT in South Africa?
Compulsory once taxable supplies exceed R1 million in any consecutive 12 months. Voluntary registration is available above R50,000.
- VAT
Can I claim input VAT without a tax invoice?
Generally no. Section 16(2) of the VAT Act requires a valid tax invoice to support an input tax claim, and a bank statement line or a card slip is not one.
- Self-employed
How do I prove my income if I am self-employed?
Bank statements are the workhorse. Most lenders and letting agents accept three to six months of statements, often alongside an accountant's letter, financial statements or your latest tax assessment.
- Self-employed
Am I a provisional taxpayer?
Generally yes if you earn income that has not had PAYE deducted from it, such as freelance work, rental income or business profits. Salary-only earners usually are not.
- Leave & BCEA
How much annual leave am I entitled to?
At least 21 consecutive days on full pay per leave cycle, which works out to 15 working days for someone on a five-day week.
- Leave & BCEA
Can my employer deduct money from my salary?
Only where the law requires it, a court or arbitration order permits it, or you have agreed in writing. Deductions for damage or loss carry extra conditions that are frequently ignored.
- Leave & BCEA
How much notice must I give when I resign?
One week in the first six months, two weeks from six to twelve months, and four weeks after a year. Your contract can require more, but never less than the Act.
- Payslips & PAYE
What is the difference between gross salary and cost to company?
Gross salary is what appears at the top of your payslip. Cost to company is that plus everything the employer pays on top, so the same job can be advertised at two very different numbers.
- UIF
Do I pay UIF on a bonus or commission?
Yes, both count as remuneration for UIF, but the monthly earnings ceiling caps the contribution, so a large bonus often adds nothing.
- Employers
When is the EMP201 due, and what happens if I file it late?
The 7th of the month after the pay period. If the 7th is a weekend it moves earlier, not later, and late payment attracts a 10% penalty plus interest.
How these are written
Each answer is written in-house and checked against the source it relies on, whether that is the Basic Conditions of Employment Act, the VAT Act or SARS guidance. The review date on every page is the last time somebody actually re-read it against current rules, not the day it was published.
None of it is tax or legal advice, and none of it knows anything about your situation. Where an answer would change depending on facts we cannot see, it says so rather than guessing.