Payroll Taxes

SW Accountants (Pty) Ltd provides payroll administration and employer-tax support to help businesses meet their monthly and annual obligations to SARS.

Payroll services

  • Monthly payroll processing and payslips.
  • Calculation and administration of PAYE, UIF and SDL, where applicable.
  • Monthly EMP201 declarations and payment support.
  • Employee tax certificates (IRP5/IT3(a)) and reconciliation support.
  • Interim and annual EMP501 reconciliation assistance.
  • Payroll reports, employee records and SARS correspondence support.

PAYE – 2026/2027

For the 2027 tax year (1 March 2026 to 28 February 2027), employers must use the applicable SARS employees’ tax deduction tables and guidance. PAYE is calculated according to the employee’s remuneration and applicable tax rules. The correct treatment may be affected by benefits, allowances, bonuses, retirement-fund contributions, medical-scheme credits and tax directives.

UIF and SDL

UIF is generally funded by a 1% employee contribution and a 1% employer contribution, subject to the statutory earnings ceiling and exclusions. SARS currently lists the UIF earnings ceiling as R17 712 per month; employers should confirm that no later Gazette notice has changed it before applying payroll calculations.

SDL is generally levied at 1% of the employer’s leviable payroll, subject to statutory exclusions and exemptions. Employers whose expected annual leviable payroll is below R500 000 are generally not required to register for SDL. The detailed statutory rules must be checked for each employer.

Monthly and annual employer submissions

The EMP201 declaration and any payment due must generally be submitted within seven days after the end of each month, normally by the 7th. If the 7th falls on a weekend or public holiday, SARS requires submission and payment by the preceding business day. Employers must also complete the applicable interim and annual EMP501 reconciliations and issue employees with their tax certificates within the prescribed periods.

Payroll reference material and official SARS resources

Disclaimer: Payroll calculations depend on employee status, remuneration definitions, current tax tables and applicable legislation. This page is a general guide only. Confirm current rates, ceilings, exemptions and filing dates with SARS before processing payroll.

Scroll to Top