What is employee’s tax? – Legal Fundi

Chapter 6

More From this Chapter

Sexual harassment in the workplace

When must an employee pay tax?

LRA Form 7.11 Referring a dispute to the CCMA for resolution

Compensation Form WCL3

Checklist for a labour problem

Checklist to prepare for arbitration

Checklist to prepare a claim for reinstatement

Checklist for problems about UIF

Checklist for compensation problems

Problem 13: Employer does not register employee with the Unemployment Insurance Fund

Problem 14: Failing to sign the Unemployment Register

Problem 15: Long delay in paying Compensation

Problem 16: Employee does not get the correct amount of compensation money

Problem 17: Injured employee is off work and is not getting paid

Problem 18: Employee is injured on duty and loses the job

Problem 19: Employee’s compensation has been refused

Problem 20: Employees develop an occupational disease

MODEL LETTERS AND FORMS

Letter of demand to employer for reinstatement

Letter of demand to employer for notice and leave pay

Letter to Department of Employment and Labour about a notice and leave pay claim

Letter of appeal against the refusal to pay UIF

Letter to UIF because benefits have not been paid

Letter to Compensation Commissioner asking whether the accident was reported

Letter to Compensation Commissioner asking for reasons for the delay in paying

How to write a complaint to the Pension Funds Adjudicator

The Skills Development Levy-Grant Scheme

Skills Development Facilitators

Problem 1: Money is deducted from an employee’s wages

Problem 2: Employee wants to claim notice pay and leave pay

Problem 3: Employee is paid below the minimum wage

Problem 4: Dismissed employee wants the job back – how to apply for reinstatement or compensation

Problem 5: Retrenchment

Problem 6: Employee dismissed for being under the influence of alcohol on duty (no previous record of alcohol abuse)

Problem 7: Employee dismissed for being under the influence of alcohol while on duty (Employee is suffering from alcoholism)

Problem 8: Contract employees are dismissed before the contract is due to terminate

Problem 9: Contract employees are not paid overtime

Problem 10: Part-time employee is not paid sick leave

Problem 11: Fixed-term contract has not been renewed

Problem 12: Application for UIF benefits is too late

EMPLOYEE’S TAX

What is employee’s tax?

How much tax do you pay?

What information must you give to employers?

Tax on bonus pay and retrenchment pay

Part-time work and casual work

Tax assessments

PENSION AND PROVIDENT FUNDS

How does a pension or provident fund work?

Types of funds and benefits

Bargaining Council funds

Complaints about payments from pension funds

The Pension Funds Adjudicator

The Two-Pot Retirement System

MEDICAL AID SCHEMES FOR EMPLOYEES

Advantages and disadvantages of Medical Aid Schemes

Medical Schemes Act

SKILLS DEVELOPMENT ACT

The National Qualifications Framework (NQF)

TAKING INDUSTRIAL ACTION

When is industrial action not permitted?

What procedures must be followed before industrial action is protected?

If an employer unilaterally changes conditions of employment

Employee’s and employer’s rights in protected industrial action

SOCIAL SERVICES AND BENEFITS IN THE WORKPLACE

Unemployment Insurance Fund

COMPENSATION FUND

When can an employee claim compensation?

Who can claim compensation from the Fund?

Who contributes to the Fund?

When will the Fund not pay compensation?

Occupational diseases and injuries

What types of compensation payment are made?

Steps to claim disability

How is the compensation money paid?

Objections and appeals

SOLVING DISPUTES UNDER THE LRA

Conciliation by the CCMA or Bargaining Council

Arbitration by the CCMA or Bargaining Council

Adjudication by the Labour Court

OTHER LAWS THAT APPLY TO TERMS AND CONDITIONS IN THE WORKPLACE

Employment Equity Act (EEA)

The Occupational Health and Safety Act (OHSA)

Code of Good Practice on the Prevention and Elimination of Harassment in the Workplace

The Merchant Shipping Act

DISPUTES AND WAYS OF SETTLING DISPUTES

What is a dispute?

The Labour Relations Act (LRA)

Who is an employee?

Unfair Labour Practices

What is a dismissal?

Automatically unfair dismissals

Dismissal for misconduct

Dismissal for incapacity

1 2 Next »

What is employee’s tax?

Employees’ tax is the tax that employers must deduct from the income of employees (salaries, wages, bonuses, etc.) and pay over to SARS every month.

WHAT IS PAYE?

PAYE stands for Pay As You Earn. PAYE is the tax that is deducted by an employer from an employee’s income where their income is higher than the tax threshold.

© 2025

About

T&C's & Privacy Policy

Get involved

Our resources

AI Legal Advisor

Legal information

Privacy Overview

This website uses cookies to improve your experience while you navigate through the website. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may affect your browsing experience.

Necessary

Always Enabled

Necessary cookies are absolutely essential for the website to function properly. These cookies ensure basic functionalities and security features of the website, anonymously.

Cookie	Duration	Description
cookielawinfo-checkbox-analytics	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics".
cookielawinfo-checkbox-functional	11 months	The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional".
cookielawinfo-checkbox-necessary	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary".
cookielawinfo-checkbox-others	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other.
cookielawinfo-checkbox-performance	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance".
viewed_cookie_policy	11 months	The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data.

Others