paye-gen-01-g01 - guide for employers iro tax deduction ... · effective date 2012.10.01 guide for...

7
EFFECTIVE DATE 2012.10.01 GUIDE FOR EMPLOYERS IN RESPECT OF TAX DEDUCTION TABLES (2013 TAX YEAR) PAYE-GEN-01-G01 Revision: 4 Page 1 of 7 GUIDE FOR EMPLOYERS IN RESPECT OF TAX DEDUCTION TABLES (2013 TAX YEAR)

Upload: vudiep

Post on 05-Apr-2018

264 views

Category:

Documents


9 download

TRANSCRIPT

Page 1: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.10.01

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01

Revision: 4 Page 1 of 7

GUIDE FOR EMPLOYERS

IN RESPECT OF TAX DEDUCTION TABLES

(2013 TAX YEAR)

Page 2: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.10.01

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01

Revision: 4 Page 2 of 7

1 PURPOSE

The purpose of this document is to assist employers in determining the amount of Employees’ Tax to be deducted from remuneration paid/payable according to the prescribed tax deduction tables.

2 SCOPE

This basic guide is issued by the South African Revenue Service (SARS) to employers to assist them in calculating the amount of Employees’ Tax deductible from the remuneration paid/payable to employees and must be applied by the employer. It further explains the different methods that employers are allowed to use.

3 REFERENCES

3.1 LEGISLATION TYPE OF REFERENCE REFERENCE

Legislation and Rules administered by SARS:

Paragraph 9(1), (2) and 10 of the 4th Schedule of the Income Tax Act No.58

of 1962 Tax Administration Act No. 28 of 2011: Section 1

Other Legislation: None

3.2 CROSS REFERENCES DOCUMENT # DOCUMENT TITLE APPLICABILITY

GEN-GEN-07-FAQ01 Medical Tax Credits - External FAQ. All

PAYE-AE-06-G01

Guide for completion and submission of Employees’ Tax certificates

All

PAYE-AE-06-G02

Guide for completion and submission of reconciliation declarations

All

PAYE-AE-06-G03

Guide for validation rules for fields applicable to reconciliation documents

All

PAYE-AE-06-G04 Guide for codes applicable to Employees’ Tax certificates

All

PAYE-AE-06-G05 Guide for creation of CSV files – Employees’ Tax certificate information

All

PAYE-AE-06-G06

Guide for PAYE e@syFile™ Employer for employee Income Tax registration or verification

All

PAYE-AE-06-POL01 Completion and submission of reconciliation documents All

PAYE-AE-06-POL01-FAQ01 Completion and submission of CSV e@syFile™ Employer and ZipCentralFile reconciliation documents – External FAQ

All

PAYE-AE-06-POL01-FAQ02 Completion and submission of annual and interim reconciliation declarations – External FAQ

All

PAYE-GEN-01-G01-A01 Weekly tax deduction tables All

PAYE-GEN-01-G01-A02 Fortnightly tax deduction tables All

PAYE-GEN-01-G01-A03 Monthly tax deduction tables All

PAYE-GEN-01-G01-A04 Annual tax deduction tables All

PAYE-GEN-01-G02 Guide for employers in respect of fringe benefits All

PAYE-GEN-01-G03 Guide for employers in respect of allowances All

PAYE-GEN-01-G03-A01 Rate per kilometre schedule All

PAYE-GEN-01-G03-A02 Subsistence allowance in respect of foreign travel All

PAYE-GEN-01-G04 Guide for employer in respect of Employees’ Tax All

SDL-GEN-01-G01 Guide for employers in respect of the SDL All

SDL-GEN-01-G01-FAQ01 SDL frequently asked questions All

UIF-GEN-01-G01 Guide for employers in respect of the UIF All

UIF-GEN-01-G01-FAQ01 UIF frequently asked questions All

Page 3: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.10.01

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01

Revision: 4 Page 3 of 7

4 DEFINITIONS AND ACRONYMS 4

th Schedule The Fourth Schedule to the Income Tax Act No 58 of 1962.

Commissioner The Commissioner for the South African Revenue Service. Employees' Tax An amount of tax that an employer must deduct from all regular or

periodic payments (remuneration), paid or which becomes payable to an employee.

Employee An employee for employees' tax purposes is defines as :

Any person (other than a company) who receives remuneration or to whom remuneration accrues

Any person who receives remuneration or to whom remuneration accrues by reason of any services rendered by such person to or on behalf of a labour broker

Any labour broker Any person or class or category of person whom the Minister of

Finance by notice in the Government Gazette declares to be an employee for the purposes of this definition

Any director of a private company who is not otherwise included in terms of paragraph (a).

Employer Any person who pays or is liable to pay any person any amount by way of remuneration, and any person responsible for the payment of any amount by way of remuneration, to a person under the provisions of a law or out of public funds (including the funds of any provincial council or any administration or undertaking of the State) or out of funds voted by Parliament or a provincial council.

This definition excludes any person not acting as a principle but includes any person acting in a fiduciary capacity or in his/her capacity as trustee in an insolvent estate, an executor or an administrator of a benefit fund, pension fund, pension preservation fund, provident fund, provident preservation fund, retirement annuity fund or any other fund.

Net remuneration The balance of remuneration as determined under paragraph 2(4), excluding the following :

Remuneration received by an employee who incurred deductible

expenses in the production of income (the quantum of expenses can only be determine on assessment) only if the deduction exceeds 1% of that income

Remuneration which is under the provisions of Section 7(2) deemed to be income that accrued to the spouse of the employee

Remuneration not derived: o from standard employment o by way of an annuity provided or payable by a pension

fund, pension preservation fund, provident fund, provident preservation fund or benefit fund

Remuneration paid or payable to a director of a company or member of a close corporation

Travel allowance which is subject to employees' tax (80% portion)

An allowance or advance granted to the holder of any public office, which is subject to employees' tax (50% portion)

Remuneration derived by an employee in respect of which such employee is entitled to set off an assessed loss under Section 20(1)

Any retirement fund lump sum benefit or retirement fund lump sum withdrawal benefit.

Page 4: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.10.01

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01

Revision: 4 Page 4 of 7

PAYE Pay-As-You-Earn. Relevant material As defined per section 1 of the TAA means any information, document

or thing that is foreseeable relevant for tax risk assessment, assessing tax, collecting tax, showing non-compliance with an obligation under a tax Act or showing that a tax offence was committed

SARS The South African Revenue Service. TAA Tax Administration Act Year of Assessment The year of assessment for taxpayers covers a period of 12 months.

For individuals and trusts, the commencement date of the year of assessment starts on 1 March and ends on the 28/29 February each year. For Companies and Close Corporations the year of assessment is the applicable financial year

5 RATES IF TAX PRESCRIBED BY THE COMMISSIONER Reference to the Act Paragraph 9(1), (2) and 10 of the 4

th Schedule of the Income Tax Act No. 58 of 1962

the Income Tax Act).

Meaning The deduction tables are prescribed by the Commissioner, having regard to the rates of normal tax as fixed by Parliament or foreshadowed by the Minister of Finance in the budget statement. These tables come into force on such a date as may be notified by the Commissioner in the Government Gazette and remain in force until withdrawn by the Commissioner.

When to use the tables

In the absence of a tax directive to the contrary as prescribed in Paragraphs 10 and 11 of the 4

th Schedule of the Income Tax Act, employers must make use of the

deduction tables prescribed by the Commissioner or use the statutory rates as an alternative.

Implementation of new rates of tax

The new tax rates must be implemented by employers as soon as possible, but no later than 1 April of a tax year and Employees' Tax must be calculated according to these rates. Any over deduction of Employees' Tax arising as a result of the implementation of new rates not in the employer’s possession on 1 March of each new tax year, may be refunded to the employee as soon as new rates (tables) are implemented. Any under deduction of Employees' Tax arising as a result of the implementation of new rates not in the employer’s possession on 1 March of the new tax year, may be adjusted over the remainder of the new tax year (from the date of implementation until 28 February).

Employee leaves employment before introduction of new tables

If an employee leaves your employment after 1 March of the new tax year but before the implementation of the new rates, the Employees' Tax deductions made in accordance with the previous rates are regarded as final. Rebates for individuals which are prescribed in Section 6 of the Income Tax Act are deducted from the normal tax determined according to the statutory rates of tax.

Page 5: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.10.01

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01

Revision: 4 Page 5 of 7

6 STATUTORY RATES OF TAX Statutory rates individuals Taxable income (R) Rates of tax (R)

0 – 160 000 18% of each R1

160 001 – 250 000 28 800 + 25% of the amount above 160 000

250 001 – 346 000 51 300 + 30% of the amount above 250 000

346 001 – 484 000 80 100 + 35% of the amount above 346 000

484 001 – 617 000 128 400 + 38% of the amount above 484 000

617 001 and above 178 940 + 40% of the amount above 617 000

Tax rebates individuals

Primary rebate R11 440

Secondary rebate (for persons 65 years and older) R6 390

Tertiary rebate (for persons 75 years and older) R2 130

Medical Scheme Fees Tax Credit for persons below 65 years (see detail below)

Tax thresholds individuals (before taking any Medical Scheme Fees Tax Credit into account)

Persons under 65 years R63 556

Persons 65 years and older R99 056

Persons 75 years and older R110 889

The rebates for individuals must be deducted from the normal tax determined according to the statutory rates of tax.

The primary rebate is deductible for all individuals.

The secondary rebate may only be applied for individuals who will be 65 years or older on the last day of the relevant year of assessment.

The tertiary rebate is deductible only for individuals who will be 75 years or older on the last day of the relevant year of assessment.

The Medical Scheme Fees Tax Credit for individuals is a credit which applies in respect of contributions paid by the taxpayer, who will be below 65 years on the last day of the year of assessment, to a registered medical scheme. The amount of the credit is based on the following values per month in the year of assessment in respect of which the contributions were paid in respect of the taxpayer himself/herself, his/her spouse and any dependant of the taxpayer.

Medical scheme fees tax credit for taxpayers under 65 years of age

For the taxpayer R 230

For the first dependent R 230

For each additional dependent R 154

Effective 01 March 2013 (2014 year of assessment) SITE will no longer be applicable as the tax threshold now exceeds the R60,000 SITE limit. Rates applicable to employees other than individuals

Personal Service Provider will no longer be taxed separately and will be taxed as a company at a rate of 28%.

Trusts still remain at 40%.

Page 6: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.10.01

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01

Revision: 4 Page 6 of 7

7 DIFFERENT VERSIONS OF TAX DEDUCTION PROGRAMS Differences between tables and tax programs

Small differences may occur between the manual tables, and other computer programs based on the statutory rates of tax. All these methods are acceptable in terms of the Income Tax Act as long as the results are within the rules provided for in the Act.

Other computer programs

Employers may use computer programs that render results that are the same as the statutory rates of tax. Where an employer use a computerised payroll or his/her own created payroll program, he/she must still follow the instructions and guidelines as prescribed by SARS.

8 EXPLANATION ON HOW TO USE THE TAX DEDUCTION TABLES Weekly tables

A weekly remunerated employee under the age of 65 receives a weekly wage of R2 200 and contributes R60 to a pension fund as well as R80 to a registered medical scheme in respect of himself/herself and one dependant.

Weekly wage ............................................................................... 2 200 Less: allowable pension fund contributions ................................... 60 Balance of remuneration .............................................................. 2 140 Employees’ Tax on balance of remuneration according to the weekly tables

Less: Medical Scheme Fees Tax Credit (R230+R230 p/m ÷ 4 weeks) …. Amount of Tax to be deducted ……………………………………………….

176 58

118 Fortnightly tables

A fortnightly remunerated employee under the age of 65 receives a fortnight wage of R4 980 and contributes R120 to a pension fund and R50 to a retirement annuity fund as well as R80 to a registered medical scheme in respect of himself/herself and one dependant.

Fortnight wage ............................................................................. 4 980 Less: allowable pension fund contributions ................................... 120 Less: allowable retirement annuity fund contributions ................... 50 Balance of remuneration .............................................................. 4 810 Employees’ Tax on balance of remuneration according to the fortnightly tables.

Less: Medical Scheme Fees Tax Credit (R230+R230 p/m ÷ 2 weeks) …. Amount of Tax to be deducted ……………………………………………….

426 230

196

Monthly tables

A monthly remunerated employee under the age of 65 receives a salary of R11 500 and contributes R375 to a pension fund and R125 to a retirement annuity fund as well as R80 to a registered medical scheme in respect of himself/herself and one dependant.

Monthly salary ............................................................................. 11 500 Less: allowable pension fund contributions ................................... 375 Less: allowable retirement annuity fund contributions ................... 125 Balance of remuneration .............................................................. 11 000 Employees’ Tax on balance of remuneration according to the annual tables

Less: Medical Scheme Fees Tax Credit (R230+R230 pm)…. Amount of Tax to be deducted ……………………………………………….

1028 460

568 Annual tables

An employee under the age of 65 received a salary of R8 500 and contributes R50 to a pension fund per month as well as R80 to a registered medical scheme in respect of himself/herself and one dependant.

Page 7: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.10.01

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01

Revision: 4 Page 7 of 7

Annual salary (R8 500 x 12) ......................................................... 102 000 Less: allowable pension fund contributions ................................... 3 000 Balance of remuneration .............................................................. 99 000 Employees’ Tax on balance of remuneration according to the annual tables

Less: Medical Scheme Fees Tax Credit (R230+R230 pm x 12)…. Amount of Tax to be deducted ……………………………………………….

6 378 5 520

858

9 QUALITY RECORDS There are no prescribed quality records for this guide.

10 DOCUMENT MANAGEMENT Designation Name/Division

Business Owner: GE Enterprise Business Enablement

Policy Owner: GE Enterprise Business Enablement

Author: C Rossouw

Detail of change from previous revision:

TAA updated

Template number and revision:

POL-TM-07 - Rev 3

Page 8: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 1 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 0 - R 1,149 R 59,748 R 0 R 0 R 0 R 1,248 - R 1,249 R 64,922 R 5 R 0 R 0

R 1,150 - R 1,151 R 59,826 R 0 R 0 R 0 R 1,250 - R 1,251 R 65,026 R 5 R 0 R 0

R 1,152 - R 1,153 R 59,930 R 0 R 0 R 0 R 1,252 - R 1,253 R 65,130 R 5 R 0 R 0

R 1,154 - R 1,155 R 60,034 R 0 R 0 R 0 R 1,254 - R 1,255 R 65,234 R 6 R 0 R 0

R 1,156 - R 1,157 R 60,138 R 0 R 0 R 0 R 1,256 - R 1,257 R 65,338 R 6 R 0 R 0

R 1,158 - R 1,159 R 60,242 R 0 R 0 R 0 R 1,258 - R 1,259 R 65,442 R 7 R 0 R 0

R 1,160 - R 1,161 R 60,346 R 0 R 0 R 0 R 1,260 - R 1,261 R 65,546 R 7 R 0 R 0

R 1,162 - R 1,163 R 60,450 R 0 R 0 R 0 R 1,262 - R 1,263 R 65,650 R 7 R 0 R 0

R 1,164 - R 1,165 R 60,554 R 0 R 0 R 0 R 1,264 - R 1,265 R 65,754 R 8 R 0 R 0

R 1,166 - R 1,167 R 60,658 R 0 R 0 R 0 R 1,266 - R 1,267 R 65,858 R 8 R 0 R 0

R 1,168 - R 1,169 R 60,762 R 0 R 0 R 0 R 1,268 - R 1,269 R 65,962 R 8 R 0 R 0

R 1,170 - R 1,171 R 60,866 R 0 R 0 R 0 R 1,270 - R 1,271 R 66,066 R 9 R 0 R 0

R 1,172 - R 1,173 R 60,970 R 0 R 0 R 0 R 1,272 - R 1,273 R 66,170 R 9 R 0 R 0

R 1,174 - R 1,175 R 61,074 R 0 R 0 R 0 R 1,274 - R 1,275 R 66,274 R 9 R 0 R 0

R 1,176 - R 1,177 R 61,178 R 0 R 0 R 0 R 1,276 - R 1,277 R 66,378 R 10 R 0 R 0

R 1,178 - R 1,179 R 61,282 R 0 R 0 R 0 R 1,278 - R 1,279 R 66,482 R 10 R 0 R 0

R 1,180 - R 1,181 R 61,386 R 0 R 0 R 0 R 1,280 - R 1,281 R 66,586 R 10 R 0 R 0

R 1,182 - R 1,183 R 61,490 R 0 R 0 R 0 R 1,282 - R 1,283 R 66,690 R 11 R 0 R 0

R 1,184 - R 1,185 R 61,594 R 0 R 0 R 0 R 1,284 - R 1,285 R 66,794 R 11 R 0 R 0

R 1,186 - R 1,187 R 61,698 R 0 R 0 R 0 R 1,286 - R 1,287 R 66,898 R 12 R 0 R 0

R 1,188 - R 1,189 R 61,802 R 0 R 0 R 0 R 1,288 - R 1,289 R 67,002 R 12 R 0 R 0

R 1,190 - R 1,191 R 61,906 R 0 R 0 R 0 R 1,290 - R 1,291 R 67,106 R 12 R 0 R 0

R 1,192 - R 1,193 R 62,010 R 0 R 0 R 0 R 1,292 - R 1,293 R 67,210 R 13 R 0 R 0

R 1,194 - R 1,195 R 62,114 R 0 R 0 R 0 R 1,294 - R 1,295 R 67,314 R 13 R 0 R 0

R 1,196 - R 1,197 R 62,218 R 0 R 0 R 0 R 1,296 - R 1,297 R 67,418 R 13 R 0 R 0

R 1,198 - R 1,199 R 62,322 R 0 R 0 R 0 R 1,298 - R 1,299 R 67,522 R 14 R 0 R 0

R 1,200 - R 1,201 R 62,426 R 0 R 0 R 0 R 1,300 - R 1,301 R 67,626 R 14 R 0 R 0

R 1,202 - R 1,203 R 62,530 R 0 R 0 R 0 R 1,302 - R 1,303 R 67,730 R 14 R 0 R 0

R 1,204 - R 1,205 R 62,634 R 0 R 0 R 0 R 1,304 - R 1,305 R 67,834 R 15 R 0 R 0

R 1,206 - R 1,207 R 62,738 R 0 R 0 R 0 R 1,306 - R 1,307 R 67,938 R 15 R 0 R 0

R 1,208 - R 1,209 R 62,842 R 0 R 0 R 0 R 1,308 - R 1,309 R 68,042 R 16 R 0 R 0

R 1,210 - R 1,211 R 62,946 R 0 R 0 R 0 R 1,310 - R 1,311 R 68,146 R 16 R 0 R 0

R 1,212 - R 1,213 R 63,050 R 0 R 0 R 0 R 1,312 - R 1,313 R 68,250 R 16 R 0 R 0

R 1,214 - R 1,215 R 63,154 R 0 R 0 R 0 R 1,314 - R 1,315 R 68,354 R 17 R 0 R 0

R 1,216 - R 1,217 R 63,258 R 0 R 0 R 0 R 1,316 - R 1,317 R 68,458 R 17 R 0 R 0

R 1,218 - R 1,219 R 63,362 R 0 R 0 R 0 R 1,318 - R 1,319 R 68,562 R 17 R 0 R 0

R 1,220 - R 1,221 R 63,466 R 0 R 0 R 0 R 1,320 - R 1,321 R 68,666 R 18 R 0 R 0

R 1,222 - R 1,223 R 63,570 R 0 R 0 R 0 R 1,322 - R 1,323 R 68,770 R 18 R 0 R 0

R 1,224 - R 1,225 R 63,674 R 0 R 0 R 0 R 1,324 - R 1,325 R 68,874 R 18 R 0 R 0

R 1,226 - R 1,227 R 63,778 R 1 R 0 R 0 R 1,326 - R 1,327 R 68,978 R 19 R 0 R 0

R 1,228 - R 1,229 R 63,882 R 1 R 0 R 0 R 1,328 - R 1,329 R 69,082 R 19 R 0 R 0

R 1,230 - R 1,231 R 63,986 R 1 R 0 R 0 R 1,330 - R 1,331 R 69,186 R 19 R 0 R 0

R 1,232 - R 1,233 R 64,090 R 2 R 0 R 0 R 1,332 - R 1,333 R 69,290 R 20 R 0 R 0

R 1,234 - R 1,235 R 64,194 R 2 R 0 R 0 R 1,334 - R 1,335 R 69,394 R 20 R 0 R 0

R 1,236 - R 1,237 R 64,298 R 3 R 0 R 0 R 1,336 - R 1,337 R 69,498 R 21 R 0 R 0

R 1,238 - R 1,239 R 64,402 R 3 R 0 R 0 R 1,338 - R 1,339 R 69,602 R 21 R 0 R 0

R 1,240 - R 1,241 R 64,506 R 3 R 0 R 0 R 1,340 - R 1,341 R 69,706 R 21 R 0 R 0

R 1,242 - R 1,243 R 64,610 R 4 R 0 R 0 R 1,342 - R 1,343 R 69,810 R 22 R 0 R 0

R 1,244 - R 1,245 R 64,714 R 4 R 0 R 0 R 1,344 - R 1,345 R 69,914 R 22 R 0 R 0

R 1,246 - R 1,247 R 64,818 R 4 R 0 R 0 R 1,346 - R 1,347 R 70,018 R 22 R 0 R 0

R 0 - R 1,347 TABLE A

Page 9: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 2 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 1,348 - R 1,351 R 70,174 R 23 R 0 R 0 R 1,548 - R 1,551 R 80,574 R 59 R 0 R 0

R 1,352 - R 1,355 R 70,382 R 24 R 0 R 0 R 1,552 - R 1,555 R 80,782 R 60 R 0 R 0

R 1,356 - R 1,359 R 70,590 R 24 R 0 R 0 R 1,556 - R 1,559 R 80,990 R 60 R 0 R 0

R 1,360 - R 1,363 R 70,798 R 25 R 0 R 0 R 1,560 - R 1,563 R 81,198 R 61 R 0 R 0

R 1,364 - R 1,367 R 71,006 R 26 R 0 R 0 R 1,564 - R 1,567 R 81,406 R 62 R 0 R 0

R 1,368 - R 1,371 R 71,214 R 27 R 0 R 0 R 1,568 - R 1,571 R 81,614 R 63 R 0 R 0

R 1,372 - R 1,375 R 71,422 R 27 R 0 R 0 R 1,572 - R 1,575 R 81,822 R 63 R 0 R 0

R 1,376 - R 1,379 R 71,630 R 28 R 0 R 0 R 1,576 - R 1,579 R 82,030 R 64 R 0 R 0

R 1,380 - R 1,383 R 71,838 R 29 R 0 R 0 R 1,580 - R 1,583 R 82,238 R 65 R 0 R 0

R 1,384 - R 1,387 R 72,046 R 29 R 0 R 0 R 1,584 - R 1,587 R 82,446 R 65 R 0 R 0

R 1,388 - R 1,391 R 72,254 R 30 R 0 R 0 R 1,588 - R 1,591 R 82,654 R 66 R 0 R 0

R 1,392 - R 1,395 R 72,462 R 31 R 0 R 0 R 1,592 - R 1,595 R 82,862 R 67 R 0 R 0

R 1,396 - R 1,399 R 72,670 R 32 R 0 R 0 R 1,596 - R 1,599 R 83,070 R 68 R 0 R 0

R 1,400 - R 1,403 R 72,878 R 32 R 0 R 0 R 1,600 - R 1,603 R 83,278 R 68 R 0 R 0

R 1,404 - R 1,407 R 73,086 R 33 R 0 R 0 R 1,604 - R 1,607 R 83,486 R 69 R 0 R 0

R 1,408 - R 1,411 R 73,294 R 34 R 0 R 0 R 1,608 - R 1,611 R 83,694 R 70 R 0 R 0

R 1,412 - R 1,415 R 73,502 R 34 R 0 R 0 R 1,612 - R 1,615 R 83,902 R 70 R 0 R 0

R 1,416 - R 1,419 R 73,710 R 35 R 0 R 0 R 1,616 - R 1,619 R 84,110 R 71 R 0 R 0

R 1,420 - R 1,423 R 73,918 R 36 R 0 R 0 R 1,620 - R 1,623 R 84,318 R 72 R 0 R 0

R 1,424 - R 1,427 R 74,126 R 37 R 0 R 0 R 1,624 - R 1,627 R 84,526 R 73 R 0 R 0

R 1,428 - R 1,431 R 74,334 R 37 R 0 R 0 R 1,628 - R 1,631 R 84,734 R 73 R 0 R 0

R 1,432 - R 1,435 R 74,542 R 38 R 0 R 0 R 1,632 - R 1,635 R 84,942 R 74 R 0 R 0

R 1,436 - R 1,439 R 74,750 R 39 R 0 R 0 R 1,636 - R 1,639 R 85,150 R 75 R 0 R 0

R 1,440 - R 1,443 R 74,958 R 39 R 0 R 0 R 1,640 - R 1,643 R 85,358 R 75 R 0 R 0

R 1,444 - R 1,447 R 75,166 R 40 R 0 R 0 R 1,644 - R 1,647 R 85,566 R 76 R 0 R 0

R 1,448 - R 1,451 R 75,374 R 41 R 0 R 0 R 1,648 - R 1,651 R 85,774 R 77 R 0 R 0

R 1,452 - R 1,455 R 75,582 R 42 R 0 R 0 R 1,652 - R 1,655 R 85,982 R 78 R 0 R 0

R 1,456 - R 1,459 R 75,790 R 42 R 0 R 0 R 1,656 - R 1,659 R 86,190 R 78 R 0 R 0

R 1,460 - R 1,463 R 75,998 R 43 R 0 R 0 R 1,660 - R 1,663 R 86,398 R 79 R 0 R 0

R 1,464 - R 1,467 R 76,206 R 44 R 0 R 0 R 1,664 - R 1,667 R 86,606 R 80 R 0 R 0

R 1,468 - R 1,471 R 76,414 R 45 R 0 R 0 R 1,668 - R 1,671 R 86,814 R 81 R 0 R 0

R 1,472 - R 1,475 R 76,622 R 45 R 0 R 0 R 1,672 - R 1,675 R 87,022 R 81 R 0 R 0

R 1,476 - R 1,479 R 76,830 R 46 R 0 R 0 R 1,676 - R 1,679 R 87,230 R 82 R 0 R 0

R 1,480 - R 1,483 R 77,038 R 47 R 0 R 0 R 1,680 - R 1,683 R 87,438 R 83 R 0 R 0

R 1,484 - R 1,487 R 77,246 R 47 R 0 R 0 R 1,684 - R 1,687 R 87,646 R 83 R 0 R 0

R 1,488 - R 1,491 R 77,454 R 48 R 0 R 0 R 1,688 - R 1,691 R 87,854 R 84 R 0 R 0

R 1,492 - R 1,495 R 77,662 R 49 R 0 R 0 R 1,692 - R 1,695 R 88,062 R 85 R 0 R 0

R 1,496 - R 1,499 R 77,870 R 50 R 0 R 0 R 1,696 - R 1,699 R 88,270 R 86 R 0 R 0

R 1,500 - R 1,503 R 78,078 R 50 R 0 R 0 R 1,700 - R 1,703 R 88,478 R 86 R 0 R 0

R 1,504 - R 1,507 R 78,286 R 51 R 0 R 0 R 1,704 - R 1,707 R 88,686 R 87 R 0 R 0

R 1,508 - R 1,511 R 78,494 R 52 R 0 R 0 R 1,708 - R 1,711 R 88,894 R 88 R 0 R 0

R 1,512 - R 1,515 R 78,702 R 52 R 0 R 0 R 1,712 - R 1,715 R 89,102 R 88 R 0 R 0

R 1,516 - R 1,519 R 78,910 R 53 R 0 R 0 R 1,716 - R 1,719 R 89,310 R 89 R 0 R 0

R 1,520 - R 1,523 R 79,118 R 54 R 0 R 0 R 1,720 - R 1,723 R 89,518 R 90 R 0 R 0

R 1,524 - R 1,527 R 79,326 R 55 R 0 R 0 R 1,724 - R 1,727 R 89,726 R 91 R 0 R 0

R 1,528 - R 1,531 R 79,534 R 55 R 0 R 0 R 1,728 - R 1,731 R 89,934 R 91 R 0 R 0

R 1,532 - R 1,535 R 79,742 R 56 R 0 R 0 R 1,732 - R 1,735 R 90,142 R 92 R 0 R 0

R 1,536 - R 1,539 R 79,950 R 57 R 0 R 0 R 1,736 - R 1,739 R 90,350 R 93 R 0 R 0

R 1,540 - R 1,543 R 80,158 R 57 R 0 R 0 R 1,740 - R 1,743 R 90,558 R 93 R 0 R 0

R 1,544 - R 1,547 R 80,366 R 58 R 0 R 0 R 1,744 - R 1,747 R 90,766 R 94 R 0 R 0

R 1,348 - R 1,747 TABLE A

Page 10: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 3 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 1,748 - R 1,753 R 91,026 R 95 R 0 R 0 R 2,048 - R 2,053 R 106,626 R 149 R 26 R 0

R 1,754 - R 1,759 R 91,338 R 96 R 0 R 0 R 2,054 - R 2,059 R 106,938 R 150 R 27 R 0

R 1,760 - R 1,765 R 91,650 R 97 R 0 R 0 R 2,060 - R 2,065 R 107,250 R 151 R 28 R 0

R 1,766 - R 1,771 R 91,962 R 98 R 0 R 0 R 2,066 - R 2,071 R 107,562 R 152 R 29 R 0

R 1,772 - R 1,777 R 92,274 R 99 R 0 R 0 R 2,072 - R 2,077 R 107,874 R 153 R 31 R 0

R 1,778 - R 1,783 R 92,586 R 100 R 0 R 0 R 2,078 - R 2,083 R 108,186 R 154 R 32 R 0

R 1,784 - R 1,789 R 92,898 R 102 R 0 R 0 R 2,084 - R 2,089 R 108,498 R 156 R 33 R 0

R 1,790 - R 1,795 R 93,210 R 103 R 0 R 0 R 2,090 - R 2,095 R 108,810 R 157 R 34 R 0

R 1,796 - R 1,801 R 93,522 R 104 R 0 R 0 R 2,096 - R 2,101 R 109,122 R 158 R 35 R 0

R 1,802 - R 1,807 R 93,834 R 105 R 0 R 0 R 2,102 - R 2,107 R 109,434 R 159 R 36 R 0

R 1,808 - R 1,813 R 94,146 R 106 R 0 R 0 R 2,108 - R 2,113 R 109,746 R 160 R 37 R 0

R 1,814 - R 1,819 R 94,458 R 107 R 0 R 0 R 2,114 - R 2,119 R 110,058 R 161 R 38 R 0

R 1,820 - R 1,825 R 94,770 R 108 R 0 R 0 R 2,120 - R 2,125 R 110,370 R 162 R 39 R 0

R 1,826 - R 1,831 R 95,082 R 109 R 0 R 0 R 2,126 - R 2,131 R 110,682 R 163 R 40 R 0

R 1,832 - R 1,837 R 95,394 R 110 R 0 R 0 R 2,132 - R 2,137 R 110,994 R 164 R 41 R 0

R 1,838 - R 1,843 R 95,706 R 111 R 0 R 0 R 2,138 - R 2,143 R 111,306 R 165 R 42 R 1

R 1,844 - R 1,849 R 96,018 R 112 R 0 R 0 R 2,144 - R 2,149 R 111,618 R 166 R 43 R 3

R 1,850 - R 1,855 R 96,330 R 113 R 0 R 0 R 2,150 - R 2,155 R 111,930 R 167 R 45 R 4

R 1,856 - R 1,861 R 96,642 R 115 R 0 R 0 R 2,156 - R 2,161 R 112,242 R 169 R 46 R 5

R 1,862 - R 1,867 R 96,954 R 116 R 0 R 0 R 2,162 - R 2,167 R 112,554 R 170 R 47 R 6

R 1,868 - R 1,873 R 97,266 R 117 R 0 R 0 R 2,168 - R 2,173 R 112,866 R 171 R 48 R 7

R 1,874 - R 1,879 R 97,578 R 118 R 0 R 0 R 2,174 - R 2,179 R 113,178 R 172 R 49 R 8

R 1,880 - R 1,885 R 97,890 R 119 R 0 R 0 R 2,180 - R 2,185 R 113,490 R 173 R 50 R 9

R 1,886 - R 1,891 R 98,202 R 120 R 0 R 0 R 2,186 - R 2,191 R 113,802 R 174 R 51 R 10

R 1,892 - R 1,897 R 98,514 R 121 R 0 R 0 R 2,192 - R 2,197 R 114,114 R 175 R 52 R 11

R 1,898 - R 1,903 R 98,826 R 122 R 0 R 0 R 2,198 - R 2,203 R 114,426 R 176 R 53 R 12

R 1,904 - R 1,909 R 99,138 R 123 R 0 R 0 R 2,204 - R 2,209 R 114,738 R 177 R 54 R 13

R 1,910 - R 1,915 R 99,450 R 124 R 1 R 0 R 2,210 - R 2,215 R 115,050 R 178 R 55 R 14

R 1,916 - R 1,921 R 99,762 R 125 R 2 R 0 R 2,216 - R 2,221 R 115,362 R 179 R 56 R 15

R 1,922 - R 1,927 R 100,074 R 126 R 4 R 0 R 2,222 - R 2,227 R 115,674 R 180 R 58 R 17

R 1,928 - R 1,933 R 100,386 R 127 R 5 R 0 R 2,228 - R 2,233 R 115,986 R 181 R 59 R 18

R 1,934 - R 1,939 R 100,698 R 129 R 6 R 0 R 2,234 - R 2,239 R 116,298 R 183 R 60 R 19

R 1,940 - R 1,945 R 101,010 R 130 R 7 R 0 R 2,240 - R 2,245 R 116,610 R 184 R 61 R 20

R 1,946 - R 1,951 R 101,322 R 131 R 8 R 0 R 2,246 - R 2,251 R 116,922 R 185 R 62 R 21

R 1,952 - R 1,957 R 101,634 R 132 R 9 R 0 R 2,252 - R 2,257 R 117,234 R 186 R 63 R 22

R 1,958 - R 1,963 R 101,946 R 133 R 10 R 0 R 2,258 - R 2,263 R 117,546 R 187 R 64 R 23

R 1,964 - R 1,969 R 102,258 R 134 R 11 R 0 R 2,264 - R 2,269 R 117,858 R 188 R 65 R 24

R 1,970 - R 1,975 R 102,570 R 135 R 12 R 0 R 2,270 - R 2,275 R 118,170 R 189 R 66 R 25

R 1,976 - R 1,981 R 102,882 R 136 R 13 R 0 R 2,276 - R 2,281 R 118,482 R 190 R 67 R 26

R 1,982 - R 1,987 R 103,194 R 137 R 14 R 0 R 2,282 - R 2,287 R 118,794 R 191 R 68 R 27

R 1,988 - R 1,993 R 103,506 R 138 R 15 R 0 R 2,288 - R 2,293 R 119,106 R 192 R 69 R 28

R 1,994 - R 1,999 R 103,818 R 139 R 16 R 0 R 2,294 - R 2,299 R 119,418 R 193 R 70 R 30

R 2,000 - R 2,005 R 104,130 R 140 R 18 R 0 R 2,300 - R 2,305 R 119,730 R 194 R 72 R 31

R 2,006 - R 2,011 R 104,442 R 142 R 19 R 0 R 2,306 - R 2,311 R 120,042 R 196 R 73 R 32

R 2,012 - R 2,017 R 104,754 R 143 R 20 R 0 R 2,312 - R 2,317 R 120,354 R 197 R 74 R 33

R 2,018 - R 2,023 R 105,066 R 144 R 21 R 0 R 2,318 - R 2,323 R 120,666 R 198 R 75 R 34

R 2,024 - R 2,029 R 105,378 R 145 R 22 R 0 R 2,324 - R 2,329 R 120,978 R 199 R 76 R 35

R 2,030 - R 2,035 R 105,690 R 146 R 23 R 0 R 2,330 - R 2,335 R 121,290 R 200 R 77 R 36

R 2,036 - R 2,041 R 106,002 R 147 R 24 R 0 R 2,336 - R 2,341 R 121,602 R 201 R 78 R 37

R 2,042 - R 2,047 R 106,314 R 148 R 25 R 0 R 2,342 - R 2,347 R 121,914 R 202 R 79 R 38

R 1,748 - R 2,347 TABLE A

Page 11: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 4 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 2,348 - R 2,353 R 122,226 R 203 R 80 R 39 R 2,648 - R 2,653 R 137,826 R 257 R 134 R 93

R 2,354 - R 2,359 R 122,538 R 204 R 81 R 40 R 2,654 - R 2,659 R 138,138 R 258 R 135 R 94

R 2,360 - R 2,365 R 122,850 R 205 R 82 R 41 R 2,660 - R 2,665 R 138,450 R 259 R 136 R 95

R 2,366 - R 2,371 R 123,162 R 206 R 83 R 42 R 2,666 - R 2,671 R 138,762 R 260 R 137 R 96

R 2,372 - R 2,377 R 123,474 R 207 R 85 R 44 R 2,672 - R 2,677 R 139,074 R 261 R 139 R 98

R 2,378 - R 2,383 R 123,786 R 208 R 86 R 45 R 2,678 - R 2,683 R 139,386 R 262 R 140 R 99

R 2,384 - R 2,389 R 124,098 R 210 R 87 R 46 R 2,684 - R 2,689 R 139,698 R 264 R 141 R 100

R 2,390 - R 2,395 R 124,410 R 211 R 88 R 47 R 2,690 - R 2,695 R 140,010 R 265 R 142 R 101

R 2,396 - R 2,401 R 124,722 R 212 R 89 R 48 R 2,696 - R 2,701 R 140,322 R 266 R 143 R 102

R 2,402 - R 2,407 R 125,034 R 213 R 90 R 49 R 2,702 - R 2,707 R 140,634 R 267 R 144 R 103

R 2,408 - R 2,413 R 125,346 R 214 R 91 R 50 R 2,708 - R 2,713 R 140,946 R 268 R 145 R 104

R 2,414 - R 2,419 R 125,658 R 215 R 92 R 51 R 2,714 - R 2,719 R 141,258 R 269 R 146 R 105

R 2,420 - R 2,425 R 125,970 R 216 R 93 R 52 R 2,720 - R 2,725 R 141,570 R 270 R 147 R 106

R 2,426 - R 2,431 R 126,282 R 217 R 94 R 53 R 2,726 - R 2,731 R 141,882 R 271 R 148 R 107

R 2,432 - R 2,437 R 126,594 R 218 R 95 R 54 R 2,732 - R 2,737 R 142,194 R 272 R 149 R 108

R 2,438 - R 2,443 R 126,906 R 219 R 96 R 55 R 2,738 - R 2,743 R 142,506 R 273 R 150 R 109

R 2,444 - R 2,449 R 127,218 R 220 R 97 R 57 R 2,744 - R 2,749 R 142,818 R 274 R 151 R 111

R 2,450 - R 2,455 R 127,530 R 221 R 99 R 58 R 2,750 - R 2,755 R 143,130 R 275 R 153 R 112

R 2,456 - R 2,461 R 127,842 R 223 R 100 R 59 R 2,756 - R 2,761 R 143,442 R 277 R 154 R 113

R 2,462 - R 2,467 R 128,154 R 224 R 101 R 60 R 2,762 - R 2,767 R 143,754 R 278 R 155 R 114

R 2,468 - R 2,473 R 128,466 R 225 R 102 R 61 R 2,768 - R 2,773 R 144,066 R 279 R 156 R 115

R 2,474 - R 2,479 R 128,778 R 226 R 103 R 62 R 2,774 - R 2,779 R 144,378 R 280 R 157 R 116

R 2,480 - R 2,485 R 129,090 R 227 R 104 R 63 R 2,780 - R 2,785 R 144,690 R 281 R 158 R 117

R 2,486 - R 2,491 R 129,402 R 228 R 105 R 64 R 2,786 - R 2,791 R 145,002 R 282 R 159 R 118

R 2,492 - R 2,497 R 129,714 R 229 R 106 R 65 R 2,792 - R 2,797 R 145,314 R 283 R 160 R 119

R 2,498 - R 2,503 R 130,026 R 230 R 107 R 66 R 2,798 - R 2,803 R 145,626 R 284 R 161 R 120

R 2,504 - R 2,509 R 130,338 R 231 R 108 R 67 R 2,804 - R 2,809 R 145,938 R 285 R 162 R 121

R 2,510 - R 2,515 R 130,650 R 232 R 109 R 68 R 2,810 - R 2,815 R 146,250 R 286 R 163 R 122

R 2,516 - R 2,521 R 130,962 R 233 R 110 R 69 R 2,816 - R 2,821 R 146,562 R 287 R 164 R 123

R 2,522 - R 2,527 R 131,274 R 234 R 112 R 71 R 2,822 - R 2,827 R 146,874 R 288 R 166 R 125

R 2,528 - R 2,533 R 131,586 R 235 R 113 R 72 R 2,828 - R 2,833 R 147,186 R 289 R 167 R 126

R 2,534 - R 2,539 R 131,898 R 237 R 114 R 73 R 2,834 - R 2,839 R 147,498 R 291 R 168 R 127

R 2,540 - R 2,545 R 132,210 R 238 R 115 R 74 R 2,840 - R 2,845 R 147,810 R 292 R 169 R 128

R 2,546 - R 2,551 R 132,522 R 239 R 116 R 75 R 2,846 - R 2,851 R 148,122 R 293 R 170 R 129

R 2,552 - R 2,557 R 132,834 R 240 R 117 R 76 R 2,852 - R 2,857 R 148,434 R 294 R 171 R 130

R 2,558 - R 2,563 R 133,146 R 241 R 118 R 77 R 2,858 - R 2,863 R 148,746 R 295 R 172 R 131

R 2,564 - R 2,569 R 133,458 R 242 R 119 R 78 R 2,864 - R 2,869 R 149,058 R 296 R 173 R 132

R 2,570 - R 2,575 R 133,770 R 243 R 120 R 79 R 2,870 - R 2,875 R 149,370 R 297 R 174 R 133

R 2,576 - R 2,581 R 134,082 R 244 R 121 R 80 R 2,876 - R 2,881 R 149,682 R 298 R 175 R 134

R 2,582 - R 2,587 R 134,394 R 245 R 122 R 81 R 2,882 - R 2,887 R 149,994 R 299 R 176 R 135

R 2,588 - R 2,593 R 134,706 R 246 R 123 R 82 R 2,888 - R 2,893 R 150,306 R 300 R 177 R 136

R 2,594 - R 2,599 R 135,018 R 247 R 124 R 84 R 2,894 - R 2,899 R 150,618 R 301 R 178 R 138

R 2,600 - R 2,605 R 135,330 R 248 R 126 R 85 R 2,900 - R 2,905 R 150,930 R 302 R 180 R 139

R 2,606 - R 2,611 R 135,642 R 250 R 127 R 86 R 2,906 - R 2,911 R 151,242 R 304 R 181 R 140

R 2,612 - R 2,617 R 135,954 R 251 R 128 R 87 R 2,912 - R 2,917 R 151,554 R 305 R 182 R 141

R 2,618 - R 2,623 R 136,266 R 252 R 129 R 88 R 2,918 - R 2,923 R 151,866 R 306 R 183 R 142

R 2,624 - R 2,629 R 136,578 R 253 R 130 R 89 R 2,924 - R 2,929 R 152,178 R 307 R 184 R 143

R 2,630 - R 2,635 R 136,890 R 254 R 131 R 90 R 2,930 - R 2,935 R 152,490 R 308 R 185 R 144

R 2,636 - R 2,641 R 137,202 R 255 R 132 R 91 R 2,936 - R 2,941 R 152,802 R 309 R 186 R 145

R 2,642 - R 2,647 R 137,514 R 256 R 133 R 92 R 2,942 - R 2,947 R 153,114 R 310 R 187 R 146

R 2,348 - R 2,947 TABLE A

Page 12: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 5 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 2,948 - R 2,953 R 153,426 R 311 R 188 R 147 R 3,248 - R 3,253 R 169,026 R 377 R 254 R 213

R 2,954 - R 2,959 R 153,738 R 312 R 189 R 148 R 3,254 - R 3,259 R 169,338 R 379 R 256 R 215

R 2,960 - R 2,965 R 154,050 R 313 R 190 R 149 R 3,260 - R 3,265 R 169,650 R 380 R 257 R 216

R 2,966 - R 2,971 R 154,362 R 314 R 191 R 150 R 3,266 - R 3,271 R 169,962 R 382 R 259 R 218

R 2,972 - R 2,977 R 154,674 R 315 R 193 R 152 R 3,272 - R 3,277 R 170,274 R 383 R 260 R 219

R 2,978 - R 2,983 R 154,986 R 316 R 194 R 153 R 3,278 - R 3,283 R 170,586 R 385 R 262 R 221

R 2,984 - R 2,989 R 155,298 R 318 R 195 R 154 R 3,284 - R 3,289 R 170,898 R 386 R 263 R 222

R 2,990 - R 2,995 R 155,610 R 319 R 196 R 155 R 3,290 - R 3,295 R 171,210 R 388 R 265 R 224

R 2,996 - R 3,001 R 155,922 R 320 R 197 R 156 R 3,296 - R 3,301 R 171,522 R 389 R 266 R 225

R 3,002 - R 3,007 R 156,234 R 321 R 198 R 157 R 3,302 - R 3,307 R 171,834 R 391 R 268 R 227

R 3,008 - R 3,013 R 156,546 R 322 R 199 R 158 R 3,308 - R 3,313 R 172,146 R 392 R 269 R 228

R 3,014 - R 3,019 R 156,858 R 323 R 200 R 159 R 3,314 - R 3,319 R 172,458 R 394 R 271 R 230

R 3,020 - R 3,025 R 157,170 R 324 R 201 R 160 R 3,320 - R 3,325 R 172,770 R 395 R 272 R 231

R 3,026 - R 3,031 R 157,482 R 325 R 202 R 161 R 3,326 - R 3,331 R 173,082 R 397 R 274 R 233

R 3,032 - R 3,037 R 157,794 R 326 R 203 R 162 R 3,332 - R 3,337 R 173,394 R 398 R 275 R 234

R 3,038 - R 3,043 R 158,106 R 327 R 204 R 163 R 3,338 - R 3,343 R 173,706 R 400 R 277 R 236

R 3,044 - R 3,049 R 158,418 R 328 R 205 R 165 R 3,344 - R 3,349 R 174,018 R 401 R 278 R 237

R 3,050 - R 3,055 R 158,730 R 329 R 207 R 166 R 3,350 - R 3,355 R 174,330 R 403 R 280 R 239

R 3,056 - R 3,061 R 159,042 R 331 R 208 R 167 R 3,356 - R 3,361 R 174,642 R 404 R 281 R 240

R 3,062 - R 3,067 R 159,354 R 332 R 209 R 168 R 3,362 - R 3,367 R 174,954 R 406 R 283 R 242

R 3,068 - R 3,073 R 159,666 R 333 R 210 R 169 R 3,368 - R 3,373 R 175,266 R 407 R 284 R 243

R 3,074 - R 3,079 R 159,978 R 334 R 211 R 170 R 3,374 - R 3,379 R 175,578 R 409 R 286 R 245

R 3,080 - R 3,085 R 160,290 R 335 R 212 R 171 R 3,380 - R 3,385 R 175,890 R 410 R 287 R 246

R 3,086 - R 3,091 R 160,602 R 337 R 214 R 173 R 3,386 - R 3,391 R 176,202 R 412 R 289 R 248

R 3,092 - R 3,097 R 160,914 R 338 R 215 R 174 R 3,392 - R 3,397 R 176,514 R 413 R 290 R 249

R 3,098 - R 3,103 R 161,226 R 340 R 217 R 176 R 3,398 - R 3,403 R 176,826 R 415 R 292 R 251

R 3,104 - R 3,109 R 161,538 R 341 R 218 R 177 R 3,404 - R 3,409 R 177,138 R 416 R 293 R 252

R 3,110 - R 3,115 R 161,850 R 343 R 220 R 179 R 3,410 - R 3,415 R 177,450 R 418 R 295 R 254

R 3,116 - R 3,121 R 162,162 R 344 R 221 R 180 R 3,416 - R 3,421 R 177,762 R 419 R 296 R 255

R 3,122 - R 3,127 R 162,474 R 346 R 223 R 182 R 3,422 - R 3,427 R 178,074 R 421 R 298 R 257

R 3,128 - R 3,133 R 162,786 R 347 R 224 R 183 R 3,428 - R 3,433 R 178,386 R 422 R 299 R 258

R 3,134 - R 3,139 R 163,098 R 349 R 226 R 185 R 3,434 - R 3,439 R 178,698 R 424 R 301 R 260

R 3,140 - R 3,145 R 163,410 R 350 R 227 R 186 R 3,440 - R 3,445 R 179,010 R 425 R 302 R 261

R 3,146 - R 3,151 R 163,722 R 352 R 229 R 188 R 3,446 - R 3,451 R 179,322 R 427 R 304 R 263

R 3,152 - R 3,157 R 164,034 R 353 R 230 R 189 R 3,452 - R 3,457 R 179,634 R 428 R 305 R 264

R 3,158 - R 3,163 R 164,346 R 355 R 232 R 191 R 3,458 - R 3,463 R 179,946 R 430 R 307 R 266

R 3,164 - R 3,169 R 164,658 R 356 R 233 R 192 R 3,464 - R 3,469 R 180,258 R 431 R 308 R 267

R 3,170 - R 3,175 R 164,970 R 358 R 235 R 194 R 3,470 - R 3,475 R 180,570 R 433 R 310 R 269

R 3,176 - R 3,181 R 165,282 R 359 R 236 R 195 R 3,476 - R 3,481 R 180,882 R 434 R 311 R 270

R 3,182 - R 3,187 R 165,594 R 361 R 238 R 197 R 3,482 - R 3,487 R 181,194 R 436 R 313 R 272

R 3,188 - R 3,193 R 165,906 R 362 R 239 R 198 R 3,488 - R 3,493 R 181,506 R 437 R 314 R 273

R 3,194 - R 3,199 R 166,218 R 364 R 241 R 200 R 3,494 - R 3,499 R 181,818 R 439 R 316 R 275

R 3,200 - R 3,205 R 166,530 R 365 R 242 R 201 R 3,500 - R 3,505 R 182,130 R 440 R 317 R 276

R 3,206 - R 3,211 R 166,842 R 367 R 244 R 203 R 3,506 - R 3,511 R 182,442 R 442 R 319 R 278

R 3,212 - R 3,217 R 167,154 R 368 R 245 R 204 R 3,512 - R 3,517 R 182,754 R 443 R 320 R 279

R 3,218 - R 3,223 R 167,466 R 370 R 247 R 206 R 3,518 - R 3,523 R 183,066 R 445 R 322 R 281

R 3,224 - R 3,229 R 167,778 R 371 R 248 R 207 R 3,524 - R 3,529 R 183,378 R 446 R 323 R 282

R 3,230 - R 3,235 R 168,090 R 373 R 250 R 209 R 3,530 - R 3,535 R 183,690 R 448 R 325 R 284

R 3,236 - R 3,241 R 168,402 R 374 R 251 R 210 R 3,536 - R 3,541 R 184,002 R 449 R 326 R 285

R 3,242 - R 3,247 R 168,714 R 376 R 253 R 212 R 3,542 - R 3,547 R 184,314 R 451 R 328 R 287

R 2,948 - R 3,547 TABLE A

Page 13: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 6 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 3,548 - R 3,558 R 184,756 R 453 R 330 R 289 R 4,098 - R 4,108 R 213,356 R 590 R 467 R 427

R 3,559 - R 3,569 R 185,328 R 456 R 333 R 292 R 4,109 - R 4,119 R 213,928 R 593 R 470 R 429

R 3,570 - R 3,580 R 185,900 R 458 R 335 R 295 R 4,120 - R 4,130 R 214,500 R 596 R 473 R 432

R 3,581 - R 3,591 R 186,472 R 461 R 338 R 297 R 4,131 - R 4,141 R 215,072 R 599 R 476 R 435

R 3,592 - R 3,602 R 187,044 R 464 R 341 R 300 R 4,142 - R 4,152 R 215,644 R 601 R 478 R 438

R 3,603 - R 3,613 R 187,616 R 467 R 344 R 303 R 4,153 - R 4,163 R 216,216 R 604 R 481 R 440

R 3,614 - R 3,624 R 188,188 R 469 R 346 R 306 R 4,164 - R 4,174 R 216,788 R 607 R 484 R 443

R 3,625 - R 3,635 R 188,760 R 472 R 349 R 308 R 4,175 - R 4,185 R 217,360 R 610 R 487 R 446

R 3,636 - R 3,646 R 189,332 R 475 R 352 R 311 R 4,186 - R 4,196 R 217,932 R 612 R 489 R 449

R 3,647 - R 3,657 R 189,904 R 478 R 355 R 314 R 4,197 - R 4,207 R 218,504 R 615 R 492 R 451

R 3,658 - R 3,668 R 190,476 R 480 R 357 R 317 R 4,208 - R 4,218 R 219,076 R 618 R 495 R 454

R 3,669 - R 3,679 R 191,048 R 483 R 360 R 319 R 4,219 - R 4,229 R 219,648 R 621 R 498 R 457

R 3,680 - R 3,690 R 191,620 R 486 R 363 R 322 R 4,230 - R 4,240 R 220,220 R 623 R 500 R 460

R 3,691 - R 3,701 R 192,192 R 489 R 366 R 325 R 4,241 - R 4,251 R 220,792 R 626 R 503 R 462

R 3,702 - R 3,712 R 192,764 R 491 R 368 R 328 R 4,252 - R 4,262 R 221,364 R 629 R 506 R 465

R 3,713 - R 3,723 R 193,336 R 494 R 371 R 330 R 4,263 - R 4,273 R 221,936 R 632 R 509 R 468

R 3,724 - R 3,734 R 193,908 R 497 R 374 R 333 R 4,274 - R 4,284 R 222,508 R 634 R 511 R 471

R 3,735 - R 3,745 R 194,480 R 500 R 377 R 336 R 4,285 - R 4,295 R 223,080 R 637 R 514 R 473

R 3,746 - R 3,756 R 195,052 R 502 R 379 R 339 R 4,296 - R 4,306 R 223,652 R 640 R 517 R 476

R 3,757 - R 3,767 R 195,624 R 505 R 382 R 341 R 4,307 - R 4,317 R 224,224 R 643 R 520 R 479

R 3,768 - R 3,778 R 196,196 R 508 R 385 R 344 R 4,318 - R 4,328 R 224,796 R 645 R 522 R 482

R 3,779 - R 3,789 R 196,768 R 511 R 388 R 347 R 4,329 - R 4,339 R 225,368 R 648 R 525 R 484

R 3,790 - R 3,800 R 197,340 R 513 R 390 R 350 R 4,340 - R 4,350 R 225,940 R 651 R 528 R 487

R 3,801 - R 3,811 R 197,912 R 516 R 393 R 352 R 4,351 - R 4,361 R 226,512 R 654 R 531 R 490

R 3,812 - R 3,822 R 198,484 R 519 R 396 R 355 R 4,362 - R 4,372 R 227,084 R 656 R 533 R 493

R 3,823 - R 3,833 R 199,056 R 522 R 399 R 358 R 4,373 - R 4,383 R 227,656 R 659 R 536 R 495

R 3,834 - R 3,844 R 199,628 R 524 R 401 R 361 R 4,384 - R 4,394 R 228,228 R 662 R 539 R 498

R 3,845 - R 3,855 R 200,200 R 527 R 404 R 363 R 4,395 - R 4,405 R 228,800 R 665 R 542 R 501

R 3,856 - R 3,866 R 200,772 R 530 R 407 R 366 R 4,406 - R 4,416 R 229,372 R 667 R 544 R 504

R 3,867 - R 3,877 R 201,344 R 533 R 410 R 369 R 4,417 - R 4,427 R 229,944 R 670 R 547 R 506

R 3,878 - R 3,888 R 201,916 R 535 R 412 R 372 R 4,428 - R 4,438 R 230,516 R 673 R 550 R 509

R 3,889 - R 3,899 R 202,488 R 538 R 415 R 374 R 4,439 - R 4,449 R 231,088 R 676 R 553 R 512

R 3,900 - R 3,910 R 203,060 R 541 R 418 R 377 R 4,450 - R 4,460 R 231,660 R 678 R 555 R 515

R 3,911 - R 3,921 R 203,632 R 544 R 421 R 380 R 4,461 - R 4,471 R 232,232 R 681 R 558 R 517

R 3,922 - R 3,932 R 204,204 R 546 R 423 R 383 R 4,472 - R 4,482 R 232,804 R 684 R 561 R 520

R 3,933 - R 3,943 R 204,776 R 549 R 426 R 385 R 4,483 - R 4,493 R 233,376 R 687 R 564 R 523

R 3,944 - R 3,954 R 205,348 R 552 R 429 R 388 R 4,494 - R 4,504 R 233,948 R 689 R 566 R 526

R 3,955 - R 3,965 R 205,920 R 555 R 432 R 391 R 4,505 - R 4,515 R 234,520 R 692 R 569 R 528

R 3,966 - R 3,976 R 206,492 R 557 R 434 R 394 R 4,516 - R 4,526 R 235,092 R 695 R 572 R 531

R 3,977 - R 3,987 R 207,064 R 560 R 437 R 396 R 4,527 - R 4,537 R 235,664 R 698 R 575 R 534

R 3,988 - R 3,998 R 207,636 R 563 R 440 R 399 R 4,538 - R 4,548 R 236,236 R 700 R 577 R 537

R 3,999 - R 4,009 R 208,208 R 566 R 443 R 402 R 4,549 - R 4,559 R 236,808 R 703 R 580 R 539

R 4,010 - R 4,020 R 208,780 R 568 R 445 R 405 R 4,560 - R 4,570 R 237,380 R 706 R 583 R 542

R 4,021 - R 4,031 R 209,352 R 571 R 448 R 407 R 4,571 - R 4,581 R 237,952 R 709 R 586 R 545

R 4,032 - R 4,042 R 209,924 R 574 R 451 R 410 R 4,582 - R 4,592 R 238,524 R 711 R 588 R 548

R 4,043 - R 4,053 R 210,496 R 577 R 454 R 413 R 4,593 - R 4,603 R 239,096 R 714 R 591 R 550

R 4,054 - R 4,064 R 211,068 R 579 R 456 R 416 R 4,604 - R 4,614 R 239,668 R 717 R 594 R 553

R 4,065 - R 4,075 R 211,640 R 582 R 459 R 418 R 4,615 - R 4,625 R 240,240 R 720 R 597 R 556

R 4,076 - R 4,086 R 212,212 R 585 R 462 R 421 R 4,626 - R 4,636 R 240,812 R 722 R 599 R 559

R 4,087 - R 4,097 R 212,784 R 588 R 465 R 424 R 4,637 - R 4,647 R 241,384 R 725 R 602 R 561

R 3,548 - R 4,647 TABLE A

Page 14: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 7 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 4,648 - R 4,658 R 241,956 R 728 R 605 R 564 R 5,198 - R 5,208 R 270,556 R 885 R 762 R 721

R 4,659 - R 4,669 R 242,528 R 731 R 608 R 567 R 5,209 - R 5,219 R 271,128 R 888 R 766 R 725

R 4,670 - R 4,680 R 243,100 R 733 R 610 R 570 R 5,220 - R 5,230 R 271,700 R 892 R 769 R 728

R 4,681 - R 4,691 R 243,672 R 736 R 613 R 572 R 5,231 - R 5,241 R 272,272 R 895 R 772 R 731

R 4,692 - R 4,702 R 244,244 R 739 R 616 R 575 R 5,242 - R 5,252 R 272,844 R 898 R 775 R 734

R 4,703 - R 4,713 R 244,816 R 742 R 619 R 578 R 5,253 - R 5,263 R 273,416 R 902 R 779 R 738

R 4,714 - R 4,724 R 245,388 R 744 R 621 R 581 R 5,264 - R 5,274 R 273,988 R 905 R 782 R 741

R 4,725 - R 4,735 R 245,960 R 747 R 624 R 583 R 5,275 - R 5,285 R 274,560 R 908 R 785 R 744

R 4,736 - R 4,746 R 246,532 R 750 R 627 R 586 R 5,286 - R 5,296 R 275,132 R 912 R 789 R 748

R 4,747 - R 4,757 R 247,104 R 753 R 630 R 589 R 5,297 - R 5,307 R 275,704 R 915 R 792 R 751

R 4,758 - R 4,768 R 247,676 R 755 R 632 R 592 R 5,308 - R 5,318 R 276,276 R 918 R 795 R 754

R 4,769 - R 4,779 R 248,248 R 758 R 635 R 594 R 5,319 - R 5,329 R 276,848 R 921 R 799 R 758

R 4,780 - R 4,790 R 248,820 R 761 R 638 R 597 R 5,330 - R 5,340 R 277,420 R 925 R 802 R 761

R 4,791 - R 4,801 R 249,392 R 764 R 641 R 600 R 5,341 - R 5,351 R 277,992 R 928 R 805 R 764

R 4,802 - R 4,812 R 249,964 R 766 R 643 R 603 R 5,352 - R 5,362 R 278,564 R 931 R 808 R 767

R 4,813 - R 4,823 R 250,536 R 770 R 647 R 606 R 5,363 - R 5,373 R 279,136 R 935 R 812 R 771

R 4,824 - R 4,834 R 251,108 R 773 R 650 R 609 R 5,374 - R 5,384 R 279,708 R 938 R 815 R 774

R 4,835 - R 4,845 R 251,680 R 776 R 653 R 612 R 5,385 - R 5,395 R 280,280 R 941 R 818 R 777

R 4,846 - R 4,856 R 252,252 R 780 R 657 R 616 R 5,396 - R 5,406 R 280,852 R 945 R 822 R 781

R 4,857 - R 4,867 R 252,824 R 783 R 660 R 619 R 5,407 - R 5,417 R 281,424 R 948 R 825 R 784

R 4,868 - R 4,878 R 253,396 R 786 R 663 R 622 R 5,418 - R 5,428 R 281,996 R 951 R 828 R 787

R 4,879 - R 4,889 R 253,968 R 789 R 667 R 626 R 5,429 - R 5,439 R 282,568 R 954 R 832 R 791

R 4,890 - R 4,900 R 254,540 R 793 R 670 R 629 R 5,440 - R 5,450 R 283,140 R 958 R 835 R 794

R 4,901 - R 4,911 R 255,112 R 796 R 673 R 632 R 5,451 - R 5,461 R 283,712 R 961 R 838 R 797

R 4,912 - R 4,922 R 255,684 R 799 R 676 R 635 R 5,462 - R 5,472 R 284,284 R 964 R 841 R 800

R 4,923 - R 4,933 R 256,256 R 803 R 680 R 639 R 5,473 - R 5,483 R 284,856 R 968 R 845 R 804

R 4,934 - R 4,944 R 256,828 R 806 R 683 R 642 R 5,484 - R 5,494 R 285,428 R 971 R 848 R 807

R 4,945 - R 4,955 R 257,400 R 809 R 686 R 645 R 5,495 - R 5,505 R 286,000 R 974 R 851 R 810

R 4,956 - R 4,966 R 257,972 R 813 R 690 R 649 R 5,506 - R 5,516 R 286,572 R 978 R 855 R 814

R 4,967 - R 4,977 R 258,544 R 816 R 693 R 652 R 5,517 - R 5,527 R 287,144 R 981 R 858 R 817

R 4,978 - R 4,988 R 259,116 R 819 R 696 R 655 R 5,528 - R 5,538 R 287,716 R 984 R 861 R 820

R 4,989 - R 4,999 R 259,688 R 822 R 700 R 659 R 5,539 - R 5,549 R 288,288 R 987 R 865 R 824

R 5,000 - R 5,010 R 260,260 R 826 R 703 R 662 R 5,550 - R 5,560 R 288,860 R 991 R 868 R 827

R 5,011 - R 5,021 R 260,832 R 829 R 706 R 665 R 5,561 - R 5,571 R 289,432 R 994 R 871 R 830

R 5,022 - R 5,032 R 261,404 R 832 R 709 R 668 R 5,572 - R 5,582 R 290,004 R 997 R 874 R 833

R 5,033 - R 5,043 R 261,976 R 836 R 713 R 672 R 5,583 - R 5,593 R 290,576 R 1,001 R 878 R 837

R 5,044 - R 5,054 R 262,548 R 839 R 716 R 675 R 5,594 - R 5,604 R 291,148 R 1,004 R 881 R 840

R 5,055 - R 5,065 R 263,120 R 842 R 719 R 678 R 5,605 - R 5,615 R 291,720 R 1,007 R 884 R 843

R 5,066 - R 5,076 R 263,692 R 846 R 723 R 682 R 5,616 - R 5,626 R 292,292 R 1,011 R 888 R 847

R 5,077 - R 5,087 R 264,264 R 849 R 726 R 685 R 5,627 - R 5,637 R 292,864 R 1,014 R 891 R 850

R 5,088 - R 5,098 R 264,836 R 852 R 729 R 688 R 5,638 - R 5,648 R 293,436 R 1,017 R 894 R 853

R 5,099 - R 5,109 R 265,408 R 855 R 733 R 692 R 5,649 - R 5,659 R 294,008 R 1,020 R 898 R 857

R 5,110 - R 5,120 R 265,980 R 859 R 736 R 695 R 5,660 - R 5,670 R 294,580 R 1,024 R 901 R 860

R 5,121 - R 5,131 R 266,552 R 862 R 739 R 698 R 5,671 - R 5,681 R 295,152 R 1,027 R 904 R 863

R 5,132 - R 5,142 R 267,124 R 865 R 742 R 701 R 5,682 - R 5,692 R 295,724 R 1,030 R 907 R 866

R 5,143 - R 5,153 R 267,696 R 869 R 746 R 705 R 5,693 - R 5,703 R 296,296 R 1,034 R 911 R 870

R 5,154 - R 5,164 R 268,268 R 872 R 749 R 708 R 5,704 - R 5,714 R 296,868 R 1,037 R 914 R 873

R 5,165 - R 5,175 R 268,840 R 875 R 752 R 711 R 5,715 - R 5,725 R 297,440 R 1,040 R 917 R 876

R 5,176 - R 5,186 R 269,412 R 879 R 756 R 715 R 5,726 - R 5,736 R 298,012 R 1,044 R 921 R 880

R 5,187 - R 5,197 R 269,984 R 882 R 759 R 718 R 5,737 - R 5,747 R 298,584 R 1,047 R 924 R 883

R 4,648 - R 5,747 TABLE A

Page 15: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 8 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 5,748 - R 5,763 R 299,286 R 1,051 R 928 R 887 R 6,548 - R 6,563 R 340,886 R 1,291 R 1,168 R 1,127

R 5,764 - R 5,779 R 300,118 R 1,056 R 933 R 892 R 6,564 - R 6,579 R 341,718 R 1,296 R 1,173 R 1,132

R 5,780 - R 5,795 R 300,950 R 1,060 R 938 R 897 R 6,580 - R 6,595 R 342,550 R 1,300 R 1,178 R 1,137

R 5,796 - R 5,811 R 301,782 R 1,065 R 942 R 901 R 6,596 - R 6,611 R 343,382 R 1,305 R 1,182 R 1,141

R 5,812 - R 5,827 R 302,614 R 1,070 R 947 R 906 R 6,612 - R 6,627 R 344,214 R 1,310 R 1,187 R 1,146

R 5,828 - R 5,843 R 303,446 R 1,075 R 952 R 911 R 6,628 - R 6,643 R 345,046 R 1,315 R 1,192 R 1,151

R 5,844 - R 5,859 R 304,278 R 1,080 R 957 R 916 R 6,644 - R 6,659 R 345,878 R 1,320 R 1,197 R 1,156

R 5,860 - R 5,875 R 305,110 R 1,084 R 962 R 921 R 6,660 - R 6,675 R 346,710 R 1,325 R 1,202 R 1,161

R 5,876 - R 5,891 R 305,942 R 1,089 R 966 R 925 R 6,676 - R 6,691 R 347,542 R 1,331 R 1,208 R 1,167

R 5,892 - R 5,907 R 306,774 R 1,094 R 971 R 930 R 6,692 - R 6,707 R 348,374 R 1,336 R 1,213 R 1,173

R 5,908 - R 5,923 R 307,606 R 1,099 R 976 R 935 R 6,708 - R 6,723 R 349,206 R 1,342 R 1,219 R 1,178

R 5,924 - R 5,939 R 308,438 R 1,104 R 981 R 940 R 6,724 - R 6,739 R 350,038 R 1,348 R 1,225 R 1,184

R 5,940 - R 5,955 R 309,270 R 1,108 R 986 R 945 R 6,740 - R 6,755 R 350,870 R 1,353 R 1,230 R 1,189

R 5,956 - R 5,971 R 310,102 R 1,113 R 990 R 949 R 6,756 - R 6,771 R 351,702 R 1,359 R 1,236 R 1,195

R 5,972 - R 5,987 R 310,934 R 1,118 R 995 R 954 R 6,772 - R 6,787 R 352,534 R 1,364 R 1,241 R 1,201

R 5,988 - R 6,003 R 311,766 R 1,123 R 1,000 R 959 R 6,788 - R 6,803 R 353,366 R 1,370 R 1,247 R 1,206

R 6,004 - R 6,019 R 312,598 R 1,128 R 1,005 R 964 R 6,804 - R 6,819 R 354,198 R 1,376 R 1,253 R 1,212

R 6,020 - R 6,035 R 313,430 R 1,132 R 1,010 R 969 R 6,820 - R 6,835 R 355,030 R 1,381 R 1,258 R 1,217

R 6,036 - R 6,051 R 314,262 R 1,137 R 1,014 R 973 R 6,836 - R 6,851 R 355,862 R 1,387 R 1,264 R 1,223

R 6,052 - R 6,067 R 315,094 R 1,142 R 1,019 R 978 R 6,852 - R 6,867 R 356,694 R 1,392 R 1,269 R 1,229

R 6,068 - R 6,083 R 315,926 R 1,147 R 1,024 R 983 R 6,868 - R 6,883 R 357,526 R 1,398 R 1,275 R 1,234

R 6,084 - R 6,099 R 316,758 R 1,152 R 1,029 R 988 R 6,884 - R 6,899 R 358,358 R 1,404 R 1,281 R 1,240

R 6,100 - R 6,115 R 317,590 R 1,156 R 1,034 R 993 R 6,900 - R 6,915 R 359,190 R 1,409 R 1,286 R 1,245

R 6,116 - R 6,131 R 318,422 R 1,161 R 1,038 R 997 R 6,916 - R 6,931 R 360,022 R 1,415 R 1,292 R 1,251

R 6,132 - R 6,147 R 319,254 R 1,166 R 1,043 R 1,002 R 6,932 - R 6,947 R 360,854 R 1,420 R 1,297 R 1,257

R 6,148 - R 6,163 R 320,086 R 1,171 R 1,048 R 1,007 R 6,948 - R 6,963 R 361,686 R 1,426 R 1,303 R 1,262

R 6,164 - R 6,179 R 320,918 R 1,176 R 1,053 R 1,012 R 6,964 - R 6,979 R 362,518 R 1,432 R 1,309 R 1,268

R 6,180 - R 6,195 R 321,750 R 1,180 R 1,058 R 1,017 R 6,980 - R 6,995 R 363,350 R 1,437 R 1,314 R 1,273

R 6,196 - R 6,211 R 322,582 R 1,185 R 1,062 R 1,021 R 6,996 - R 7,011 R 364,182 R 1,443 R 1,320 R 1,279

R 6,212 - R 6,227 R 323,414 R 1,190 R 1,067 R 1,026 R 7,012 - R 7,027 R 365,014 R 1,448 R 1,325 R 1,285

R 6,228 - R 6,243 R 324,246 R 1,195 R 1,072 R 1,031 R 7,028 - R 7,043 R 365,846 R 1,454 R 1,331 R 1,290

R 6,244 - R 6,259 R 325,078 R 1,200 R 1,077 R 1,036 R 7,044 - R 7,059 R 366,678 R 1,460 R 1,337 R 1,296

R 6,260 - R 6,275 R 325,910 R 1,204 R 1,082 R 1,041 R 7,060 - R 7,075 R 367,510 R 1,465 R 1,342 R 1,301

R 6,276 - R 6,291 R 326,742 R 1,209 R 1,086 R 1,045 R 7,076 - R 7,091 R 368,342 R 1,471 R 1,348 R 1,307

R 6,292 - R 6,307 R 327,574 R 1,214 R 1,091 R 1,050 R 7,092 - R 7,107 R 369,174 R 1,476 R 1,353 R 1,313

R 6,308 - R 6,323 R 328,406 R 1,219 R 1,096 R 1,055 R 7,108 - R 7,123 R 370,006 R 1,482 R 1,359 R 1,318

R 6,324 - R 6,339 R 329,238 R 1,224 R 1,101 R 1,060 R 7,124 - R 7,139 R 370,838 R 1,488 R 1,365 R 1,324

R 6,340 - R 6,355 R 330,070 R 1,228 R 1,106 R 1,065 R 7,140 - R 7,155 R 371,670 R 1,493 R 1,370 R 1,329

R 6,356 - R 6,371 R 330,902 R 1,233 R 1,110 R 1,069 R 7,156 - R 7,171 R 372,502 R 1,499 R 1,376 R 1,335

R 6,372 - R 6,387 R 331,734 R 1,238 R 1,115 R 1,074 R 7,172 - R 7,187 R 373,334 R 1,504 R 1,381 R 1,341

R 6,388 - R 6,403 R 332,566 R 1,243 R 1,120 R 1,079 R 7,188 - R 7,203 R 374,166 R 1,510 R 1,387 R 1,346

R 6,404 - R 6,419 R 333,398 R 1,248 R 1,125 R 1,084 R 7,204 - R 7,219 R 374,998 R 1,516 R 1,393 R 1,352

R 6,420 - R 6,435 R 334,230 R 1,252 R 1,130 R 1,089 R 7,220 - R 7,235 R 375,830 R 1,521 R 1,398 R 1,357

R 6,436 - R 6,451 R 335,062 R 1,257 R 1,134 R 1,093 R 7,236 - R 7,251 R 376,662 R 1,527 R 1,404 R 1,363

R 6,452 - R 6,467 R 335,894 R 1,262 R 1,139 R 1,098 R 7,252 - R 7,267 R 377,494 R 1,532 R 1,409 R 1,369

R 6,468 - R 6,483 R 336,726 R 1,267 R 1,144 R 1,103 R 7,268 - R 7,283 R 378,326 R 1,538 R 1,415 R 1,374

R 6,484 - R 6,499 R 337,558 R 1,272 R 1,149 R 1,108 R 7,284 - R 7,299 R 379,158 R 1,544 R 1,421 R 1,380

R 6,500 - R 6,515 R 338,390 R 1,276 R 1,154 R 1,113 R 7,300 - R 7,315 R 379,990 R 1,549 R 1,426 R 1,385

R 6,516 - R 6,531 R 339,222 R 1,281 R 1,158 R 1,117 R 7,316 - R 7,331 R 380,822 R 1,555 R 1,432 R 1,391

R 6,532 - R 6,547 R 340,054 R 1,286 R 1,163 R 1,122 R 7,332 - R 7,347 R 381,654 R 1,560 R 1,437 R 1,397

R 5,748 - R 7,347 TABLE A

Page 16: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 9 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 7,348 - R 7,363 R 382,486 R 1,566 R 1,443 R 1,402 R 8,148 - R 8,163 R 424,086 R 1,846 R 1,723 R 1,682

R 7,364 - R 7,379 R 383,318 R 1,572 R 1,449 R 1,408 R 8,164 - R 8,179 R 424,918 R 1,852 R 1,729 R 1,688

R 7,380 - R 7,395 R 384,150 R 1,577 R 1,454 R 1,413 R 8,180 - R 8,195 R 425,750 R 1,857 R 1,734 R 1,693

R 7,396 - R 7,411 R 384,982 R 1,583 R 1,460 R 1,419 R 8,196 - R 8,211 R 426,582 R 1,863 R 1,740 R 1,699

R 7,412 - R 7,427 R 385,814 R 1,588 R 1,465 R 1,425 R 8,212 - R 8,227 R 427,414 R 1,868 R 1,745 R 1,705

R 7,428 - R 7,443 R 386,646 R 1,594 R 1,471 R 1,430 R 8,228 - R 8,243 R 428,246 R 1,874 R 1,751 R 1,710

R 7,444 - R 7,459 R 387,478 R 1,600 R 1,477 R 1,436 R 8,244 - R 8,259 R 429,078 R 1,880 R 1,757 R 1,716

R 7,460 - R 7,475 R 388,310 R 1,605 R 1,482 R 1,441 R 8,260 - R 8,275 R 429,910 R 1,885 R 1,762 R 1,721

R 7,476 - R 7,491 R 389,142 R 1,611 R 1,488 R 1,447 R 8,276 - R 8,291 R 430,742 R 1,891 R 1,768 R 1,727

R 7,492 - R 7,507 R 389,974 R 1,616 R 1,493 R 1,453 R 8,292 - R 8,307 R 431,574 R 1,896 R 1,773 R 1,733

R 7,508 - R 7,523 R 390,806 R 1,622 R 1,499 R 1,458 R 8,308 - R 8,323 R 432,406 R 1,902 R 1,779 R 1,738

R 7,524 - R 7,539 R 391,638 R 1,628 R 1,505 R 1,464 R 8,324 - R 8,339 R 433,238 R 1,908 R 1,785 R 1,744

R 7,540 - R 7,555 R 392,470 R 1,633 R 1,510 R 1,469 R 8,340 - R 8,355 R 434,070 R 1,913 R 1,790 R 1,749

R 7,556 - R 7,571 R 393,302 R 1,639 R 1,516 R 1,475 R 8,356 - R 8,371 R 434,902 R 1,919 R 1,796 R 1,755

R 7,572 - R 7,587 R 394,134 R 1,644 R 1,521 R 1,481 R 8,372 - R 8,387 R 435,734 R 1,924 R 1,801 R 1,761

R 7,588 - R 7,603 R 394,966 R 1,650 R 1,527 R 1,486 R 8,388 - R 8,403 R 436,566 R 1,930 R 1,807 R 1,766

R 7,604 - R 7,619 R 395,798 R 1,656 R 1,533 R 1,492 R 8,404 - R 8,419 R 437,398 R 1,936 R 1,813 R 1,772

R 7,620 - R 7,635 R 396,630 R 1,661 R 1,538 R 1,497 R 8,420 - R 8,435 R 438,230 R 1,941 R 1,818 R 1,777

R 7,636 - R 7,651 R 397,462 R 1,667 R 1,544 R 1,503 R 8,436 - R 8,451 R 439,062 R 1,947 R 1,824 R 1,783

R 7,652 - R 7,667 R 398,294 R 1,672 R 1,549 R 1,509 R 8,452 - R 8,467 R 439,894 R 1,952 R 1,829 R 1,789

R 7,668 - R 7,683 R 399,126 R 1,678 R 1,555 R 1,514 R 8,468 - R 8,483 R 440,726 R 1,958 R 1,835 R 1,794

R 7,684 - R 7,699 R 399,958 R 1,684 R 1,561 R 1,520 R 8,484 - R 8,499 R 441,558 R 1,964 R 1,841 R 1,800

R 7,700 - R 7,715 R 400,790 R 1,689 R 1,566 R 1,525 R 8,500 - R 8,515 R 442,390 R 1,969 R 1,846 R 1,805

R 7,716 - R 7,731 R 401,622 R 1,695 R 1,572 R 1,531 R 8,516 - R 8,531 R 443,222 R 1,975 R 1,852 R 1,811

R 7,732 - R 7,747 R 402,454 R 1,700 R 1,577 R 1,537 R 8,532 - R 8,547 R 444,054 R 1,980 R 1,857 R 1,817

R 7,748 - R 7,763 R 403,286 R 1,706 R 1,583 R 1,542 R 8,548 - R 8,563 R 444,886 R 1,986 R 1,863 R 1,822

R 7,764 - R 7,779 R 404,118 R 1,712 R 1,589 R 1,548 R 8,564 - R 8,579 R 445,718 R 1,992 R 1,869 R 1,828

R 7,780 - R 7,795 R 404,950 R 1,717 R 1,594 R 1,553 R 8,580 - R 8,595 R 446,550 R 1,997 R 1,874 R 1,833

R 7,796 - R 7,811 R 405,782 R 1,723 R 1,600 R 1,559 R 8,596 - R 8,611 R 447,382 R 2,003 R 1,880 R 1,839

R 7,812 - R 7,827 R 406,614 R 1,728 R 1,605 R 1,565 R 8,612 - R 8,627 R 448,214 R 2,008 R 1,885 R 1,845

R 7,828 - R 7,843 R 407,446 R 1,734 R 1,611 R 1,570 R 8,628 - R 8,643 R 449,046 R 2,014 R 1,891 R 1,850

R 7,844 - R 7,859 R 408,278 R 1,740 R 1,617 R 1,576 R 8,644 - R 8,659 R 449,878 R 2,020 R 1,897 R 1,856

R 7,860 - R 7,875 R 409,110 R 1,745 R 1,622 R 1,581 R 8,660 - R 8,675 R 450,710 R 2,025 R 1,902 R 1,861

R 7,876 - R 7,891 R 409,942 R 1,751 R 1,628 R 1,587 R 8,676 - R 8,691 R 451,542 R 2,031 R 1,908 R 1,867

R 7,892 - R 7,907 R 410,774 R 1,756 R 1,633 R 1,593 R 8,692 - R 8,707 R 452,374 R 2,036 R 1,913 R 1,873

R 7,908 - R 7,923 R 411,606 R 1,762 R 1,639 R 1,598 R 8,708 - R 8,723 R 453,206 R 2,042 R 1,919 R 1,878

R 7,924 - R 7,939 R 412,438 R 1,768 R 1,645 R 1,604 R 8,724 - R 8,739 R 454,038 R 2,048 R 1,925 R 1,884

R 7,940 - R 7,955 R 413,270 R 1,773 R 1,650 R 1,609 R 8,740 - R 8,755 R 454,870 R 2,053 R 1,930 R 1,889

R 7,956 - R 7,971 R 414,102 R 1,779 R 1,656 R 1,615 R 8,756 - R 8,771 R 455,702 R 2,059 R 1,936 R 1,895

R 7,972 - R 7,987 R 414,934 R 1,784 R 1,661 R 1,621 R 8,772 - R 8,787 R 456,534 R 2,064 R 1,941 R 1,901

R 7,988 - R 8,003 R 415,766 R 1,790 R 1,667 R 1,626 R 8,788 - R 8,803 R 457,366 R 2,070 R 1,947 R 1,906

R 8,004 - R 8,019 R 416,598 R 1,796 R 1,673 R 1,632 R 8,804 - R 8,819 R 458,198 R 2,076 R 1,953 R 1,912

R 8,020 - R 8,035 R 417,430 R 1,801 R 1,678 R 1,637 R 8,820 - R 8,835 R 459,030 R 2,081 R 1,958 R 1,917

R 8,036 - R 8,051 R 418,262 R 1,807 R 1,684 R 1,643 R 8,836 - R 8,851 R 459,862 R 2,087 R 1,964 R 1,923

R 8,052 - R 8,067 R 419,094 R 1,812 R 1,689 R 1,649 R 8,852 - R 8,867 R 460,694 R 2,092 R 1,969 R 1,929

R 8,068 - R 8,083 R 419,926 R 1,818 R 1,695 R 1,654 R 8,868 - R 8,883 R 461,526 R 2,098 R 1,975 R 1,934

R 8,084 - R 8,099 R 420,758 R 1,824 R 1,701 R 1,660 R 8,884 - R 8,899 R 462,358 R 2,104 R 1,981 R 1,940

R 8,100 - R 8,115 R 421,590 R 1,829 R 1,706 R 1,665 R 8,900 - R 8,915 R 463,190 R 2,109 R 1,986 R 1,945

R 8,116 - R 8,131 R 422,422 R 1,835 R 1,712 R 1,671 R 8,916 - R 8,931 R 464,022 R 2,115 R 1,992 R 1,951

R 8,132 - R 8,147 R 423,254 R 1,840 R 1,717 R 1,677 R 8,932 - R 8,947 R 464,854 R 2,120 R 1,997 R 1,957

R 7,348 - R 8,947 TABLE A

Page 17: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 10 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 8,948 - R 8,963 R 465,686 R 2,126 R 2,003 R 1,962 R 9,748 - R 9,763 R 507,286 R 2,419 R 2,297 R 2,256

R 8,964 - R 8,979 R 466,518 R 2,132 R 2,009 R 1,968 R 9,764 - R 9,779 R 508,118 R 2,425 R 2,303 R 2,262

R 8,980 - R 8,995 R 467,350 R 2,137 R 2,014 R 1,973 R 9,780 - R 9,795 R 508,950 R 2,432 R 2,309 R 2,268

R 8,996 - R 9,011 R 468,182 R 2,143 R 2,020 R 1,979 R 9,796 - R 9,811 R 509,782 R 2,438 R 2,315 R 2,274

R 9,012 - R 9,027 R 469,014 R 2,148 R 2,025 R 1,985 R 9,812 - R 9,827 R 510,614 R 2,444 R 2,321 R 2,280

R 9,028 - R 9,043 R 469,846 R 2,154 R 2,031 R 1,990 R 9,828 - R 9,843 R 511,446 R 2,450 R 2,327 R 2,286

R 9,044 - R 9,059 R 470,678 R 2,160 R 2,037 R 1,996 R 9,844 - R 9,859 R 512,278 R 2,456 R 2,333 R 2,292

R 9,060 - R 9,075 R 471,510 R 2,165 R 2,042 R 2,001 R 9,860 - R 9,875 R 513,110 R 2,462 R 2,339 R 2,298

R 9,076 - R 9,091 R 472,342 R 2,171 R 2,048 R 2,007 R 9,876 - R 9,891 R 513,942 R 2,468 R 2,345 R 2,304

R 9,092 - R 9,107 R 473,174 R 2,176 R 2,053 R 2,013 R 9,892 - R 9,907 R 514,774 R 2,474 R 2,351 R 2,310

R 9,108 - R 9,123 R 474,006 R 2,182 R 2,059 R 2,018 R 9,908 - R 9,923 R 515,606 R 2,480 R 2,357 R 2,316

R 9,124 - R 9,139 R 474,838 R 2,188 R 2,065 R 2,024 R 9,924 - R 9,939 R 516,438 R 2,486 R 2,363 R 2,322

R 9,140 - R 9,155 R 475,670 R 2,193 R 2,070 R 2,029 R 9,940 - R 9,955 R 517,270 R 2,492 R 2,369 R 2,329

R 9,156 - R 9,171 R 476,502 R 2,199 R 2,076 R 2,035 R 9,956 - R 9,971 R 518,102 R 2,498 R 2,376 R 2,335

R 9,172 - R 9,187 R 477,334 R 2,204 R 2,081 R 2,041 R 9,972 - R 9,987 R 518,934 R 2,505 R 2,382 R 2,341

R 9,188 - R 9,203 R 478,166 R 2,210 R 2,087 R 2,046 R 9,988 - R 10,003 R 519,766 R 2,511 R 2,388 R 2,347

R 9,204 - R 9,219 R 478,998 R 2,216 R 2,093 R 2,052 R 10,004 - R 10,019 R 520,598 R 2,517 R 2,394 R 2,353

R 9,220 - R 9,235 R 479,830 R 2,221 R 2,098 R 2,057 R 10,020 - R 10,035 R 521,430 R 2,523 R 2,400 R 2,359

R 9,236 - R 9,251 R 480,662 R 2,227 R 2,104 R 2,063 R 10,036 - R 10,051 R 522,262 R 2,529 R 2,406 R 2,365

R 9,252 - R 9,267 R 481,494 R 2,232 R 2,109 R 2,069 R 10,052 - R 10,067 R 523,094 R 2,535 R 2,412 R 2,371

R 9,268 - R 9,283 R 482,326 R 2,238 R 2,115 R 2,074 R 10,068 - R 10,083 R 523,926 R 2,541 R 2,418 R 2,377

R 9,284 - R 9,299 R 483,158 R 2,244 R 2,121 R 2,080 R 10,084 - R 10,099 R 524,758 R 2,547 R 2,424 R 2,383

R 9,300 - R 9,315 R 483,990 R 2,249 R 2,126 R 2,085 R 10,100 - R 10,115 R 525,590 R 2,553 R 2,430 R 2,389

R 9,316 - R 9,331 R 484,822 R 2,255 R 2,132 R 2,091 R 10,116 - R 10,131 R 526,422 R 2,559 R 2,436 R 2,395

R 9,332 - R 9,347 R 485,654 R 2,261 R 2,138 R 2,097 R 10,132 - R 10,147 R 527,254 R 2,565 R 2,442 R 2,401

R 9,348 - R 9,363 R 486,486 R 2,267 R 2,145 R 2,104 R 10,148 - R 10,163 R 528,086 R 2,571 R 2,449 R 2,408

R 9,364 - R 9,379 R 487,318 R 2,273 R 2,151 R 2,110 R 10,164 - R 10,179 R 528,918 R 2,577 R 2,455 R 2,414

R 9,380 - R 9,395 R 488,150 R 2,280 R 2,157 R 2,116 R 10,180 - R 10,195 R 529,750 R 2,584 R 2,461 R 2,420

R 9,396 - R 9,411 R 488,982 R 2,286 R 2,163 R 2,122 R 10,196 - R 10,211 R 530,582 R 2,590 R 2,467 R 2,426

R 9,412 - R 9,427 R 489,814 R 2,292 R 2,169 R 2,128 R 10,212 - R 10,227 R 531,414 R 2,596 R 2,473 R 2,432

R 9,428 - R 9,443 R 490,646 R 2,298 R 2,175 R 2,134 R 10,228 - R 10,243 R 532,246 R 2,602 R 2,479 R 2,438

R 9,444 - R 9,459 R 491,478 R 2,304 R 2,181 R 2,140 R 10,244 - R 10,259 R 533,078 R 2,608 R 2,485 R 2,444

R 9,460 - R 9,475 R 492,310 R 2,310 R 2,187 R 2,146 R 10,260 - R 10,275 R 533,910 R 2,614 R 2,491 R 2,450

R 9,476 - R 9,491 R 493,142 R 2,316 R 2,193 R 2,152 R 10,276 - R 10,291 R 534,742 R 2,620 R 2,497 R 2,456

R 9,492 - R 9,507 R 493,974 R 2,322 R 2,199 R 2,158 R 10,292 - R 10,307 R 535,574 R 2,626 R 2,503 R 2,462

R 9,508 - R 9,523 R 494,806 R 2,328 R 2,205 R 2,164 R 10,308 - R 10,323 R 536,406 R 2,632 R 2,509 R 2,468

R 9,524 - R 9,539 R 495,638 R 2,334 R 2,211 R 2,170 R 10,324 - R 10,339 R 537,238 R 2,638 R 2,515 R 2,474

R 9,540 - R 9,555 R 496,470 R 2,340 R 2,217 R 2,177 R 10,340 - R 10,355 R 538,070 R 2,644 R 2,521 R 2,481

R 9,556 - R 9,571 R 497,302 R 2,346 R 2,224 R 2,183 R 10,356 - R 10,371 R 538,902 R 2,650 R 2,528 R 2,487

R 9,572 - R 9,587 R 498,134 R 2,353 R 2,230 R 2,189 R 10,372 - R 10,387 R 539,734 R 2,657 R 2,534 R 2,493

R 9,588 - R 9,603 R 498,966 R 2,359 R 2,236 R 2,195 R 10,388 - R 10,403 R 540,566 R 2,663 R 2,540 R 2,499

R 9,604 - R 9,619 R 499,798 R 2,365 R 2,242 R 2,201 R 10,404 - R 10,419 R 541,398 R 2,669 R 2,546 R 2,505

R 9,620 - R 9,635 R 500,630 R 2,371 R 2,248 R 2,207 R 10,420 - R 10,435 R 542,230 R 2,675 R 2,552 R 2,511

R 9,636 - R 9,651 R 501,462 R 2,377 R 2,254 R 2,213 R 10,436 - R 10,451 R 543,062 R 2,681 R 2,558 R 2,517

R 9,652 - R 9,667 R 502,294 R 2,383 R 2,260 R 2,219 R 10,452 - R 10,467 R 543,894 R 2,687 R 2,564 R 2,523

R 9,668 - R 9,683 R 503,126 R 2,389 R 2,266 R 2,225 R 10,468 - R 10,483 R 544,726 R 2,693 R 2,570 R 2,529

R 9,684 - R 9,699 R 503,958 R 2,395 R 2,272 R 2,231 R 10,484 - R 10,499 R 545,558 R 2,699 R 2,576 R 2,535

R 9,700 - R 9,715 R 504,790 R 2,401 R 2,278 R 2,237 R 10,500 - R 10,515 R 546,390 R 2,705 R 2,582 R 2,541

R 9,716 - R 9,731 R 505,622 R 2,407 R 2,284 R 2,243 R 10,516 - R 10,531 R 547,222 R 2,711 R 2,588 R 2,547

R 9,732 - R 9,747 R 506,454 R 2,413 R 2,290 R 2,249 R 10,532 - R 10,547 R 548,054 R 2,717 R 2,594 R 2,553

R 8,948 - R 10,547 TABLE A

Page 18: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

Reminder: To the allow the medical scheme fees tax credit (rebate) in respect of employees below 65 years

WEEKLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 4 Page 11 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 10,548 - R 10,563 R 548,886 R 2,723 R 2,601 R 2,560 R 11,268 - R 11,283 R 586,326 R 2,997 R 2,874 R 2,833

R 10,564 - R 10,579 R 549,718 R 2,729 R 2,607 R 2,566 R 11,284 - R 11,299 R 587,158 R 3,003 R 2,880 R 2,839

R 10,580 - R 10,595 R 550,550 R 2,736 R 2,613 R 2,572 R 11,300 - R 11,315 R 587,990 R 3,009 R 2,886 R 2,845

R 10,596 - R 10,611 R 551,382 R 2,742 R 2,619 R 2,578 R 11,316 - R 11,331 R 588,822 R 3,015 R 2,892 R 2,851

R 10,612 - R 10,627 R 552,214 R 2,748 R 2,625 R 2,584 R 11,332 - R 11,347 R 589,654 R 3,021 R 2,898 R 2,857

R 10,628 - R 10,643 R 553,046 R 2,754 R 2,631 R 2,590 R 11,348 - R 11,363 R 590,486 R 3,027 R 2,905 R 2,864

R 10,644 - R 10,659 R 553,878 R 2,760 R 2,637 R 2,596 R 11,364 - R 11,379 R 591,318 R 3,033 R 2,911 R 2,870

R 10,660 - R 10,675 R 554,710 R 2,766 R 2,643 R 2,602 R 11,380 - R 11,395 R 592,150 R 3,040 R 2,917 R 2,876

R 10,676 - R 10,691 R 555,542 R 2,772 R 2,649 R 2,608 R 11,396 - R 11,411 R 592,982 R 3,046 R 2,923 R 2,882

R 10,692 - R 10,707 R 556,374 R 2,778 R 2,655 R 2,614 R 11,412 - R 11,427 R 593,814 R 3,052 R 2,929 R 2,888

R 10,708 - R 10,723 R 557,206 R 2,784 R 2,661 R 2,620 R 11,428 - R 11,443 R 594,646 R 3,058 R 2,935 R 2,894

R 10,724 - R 10,739 R 558,038 R 2,790 R 2,667 R 2,626 R 11,444 - R 11,459 R 595,478 R 3,064 R 2,941 R 2,900

R 10,740 - R 10,755 R 558,870 R 2,796 R 2,673 R 2,633 R 11,460 - R 11,475 R 596,310 R 3,070 R 2,947 R 2,906

R 10,756 - R 10,771 R 559,702 R 2,802 R 2,680 R 2,639 R 11,476 - R 11,491 R 597,142 R 3,076 R 2,953 R 2,912

R 10,772 - R 10,787 R 560,534 R 2,809 R 2,686 R 2,645 R 11,492 - R 11,507 R 597,974 R 3,082 R 2,959 R 2,918

R 10,788 - R 10,803 R 561,366 R 2,815 R 2,692 R 2,651 R 11,508 - R 11,523 R 598,806 R 3,088 R 2,965 R 2,924

R 10,804 - R 10,819 R 562,198 R 2,821 R 2,698 R 2,657 R 11,524 - R 11,539 R 599,638 R 3,094 R 2,971 R 2,930

R 10,820 - R 10,835 R 563,030 R 2,827 R 2,704 R 2,663 R 11,540 - R 11,555 R 600,470 R 3,100 R 2,977 R 2,937

R 10,836 - R 10,851 R 563,862 R 2,833 R 2,710 R 2,669 R 11,556 - R 11,571 R 601,302 R 3,106 R 2,984 R 2,943

R 10,852 - R 10,867 R 564,694 R 2,839 R 2,716 R 2,675 R 11,572 - R 11,587 R 602,134 R 3,113 R 2,990 R 2,949

R 10,868 - R 10,883 R 565,526 R 2,845 R 2,722 R 2,681 R 11,588 - R 11,603 R 602,966 R 3,119 R 2,996 R 2,955

R 10,884 - R 10,899 R 566,358 R 2,851 R 2,728 R 2,687 R 11,604 - R 11,619 R 603,798 R 3,125 R 3,002 R 2,961

R 10,900 - R 10,915 R 567,190 R 2,857 R 2,734 R 2,693 R 11,620 - R 11,635 R 604,630 R 3,131 R 3,008 R 2,967

R 10,916 - R 10,931 R 568,022 R 2,863 R 2,740 R 2,699 R 11,636 - R 11,651 R 605,462 R 3,137 R 3,014 R 2,973

R 10,932 - R 10,947 R 568,854 R 2,869 R 2,746 R 2,705 R 11,652 - R 11,667 R 606,294 R 3,143 R 3,020 R 2,979

R 10,948 - R 10,963 R 569,686 R 2,875 R 2,753 R 2,712 R 11,668 - R 11,683 R 607,126 R 3,149 R 3,026 R 2,985

R 10,964 - R 10,979 R 570,518 R 2,881 R 2,759 R 2,718 R 11,684 - R 11,699 R 607,958 R 3,155 R 3,032 R 2,991

R 10,980 - R 10,995 R 571,350 R 2,888 R 2,765 R 2,724 R 11,700 - R 11,715 R 608,790 R 3,161 R 3,038 R 2,997

R 10,996 - R 11,011 R 572,182 R 2,894 R 2,771 R 2,730 R 11,716 - R 11,731 R 609,622 R 3,167 R 3,044 R 3,003

R 11,012 - R 11,027 R 573,014 R 2,900 R 2,777 R 2,736 R 11,732 - R 11,747 R 610,454 R 3,173 R 3,050 R 3,009

R 11,028 - R 11,043 R 573,846 R 2,906 R 2,783 R 2,742 R 11,748 - R 11,763 R 611,286 R 3,179 R 3,057 R 3,016

R 11,044 - R 11,059 R 574,678 R 2,912 R 2,789 R 2,748 R 11,764 - R 11,779 R 612,118 R 3,185 R 3,063 R 3,022

R 11,060 - R 11,075 R 575,510 R 2,918 R 2,795 R 2,754 R 11,780 - R 11,795 R 612,950 R 3,192 R 3,069 R 3,028

R 11,076 - R 11,091 R 576,342 R 2,924 R 2,801 R 2,760 R 11,796 - R 11,811 R 613,782 R 3,198 R 3,075 R 3,034

R 11,092 - R 11,107 R 577,174 R 2,930 R 2,807 R 2,766 R 11,812 - R 11,827 R 614,614 R 3,204 R 3,081 R 3,040

R 11,108 - R 11,123 R 578,006 R 2,936 R 2,813 R 2,772 R 11,828 - R 11,843 R 615,446 R 3,210 R 3,087 R 3,046

R 11,124 - R 11,139 R 578,838 R 2,942 R 2,819 R 2,778 R 11,844 - R 11,859 R 616,278 R 3,216 R 3,093 R 3,052

R 11,140 - R 11,155 R 579,670 R 2,948 R 2,825 R 2,785 R 11,860 - R 11,875 R 617,110 R 3,222 R 3,099 R 3,058

R 11,156 - R 11,171 R 580,502 R 2,954 R 2,832 R 2,791 R 11,876 - R 11,891 R 617,942 R 3,228 R 3,106 R 3,065

R 11,172 - R 11,187 R 581,334 R 2,961 R 2,838 R 2,797 R 11,892 - R 11,907 R 618,774 R 3,235 R 3,112 R 3,071

R 11,188 - R 11,203 R 582,166 R 2,967 R 2,844 R 2,803 R 11,908 - R 11,923 R 619,606 R 3,241 R 3,118 R 3,077

R 11,204 - R 11,219 R 582,998 R 2,973 R 2,850 R 2,809 R 11,924 - R 11,939 R 620,438 R 3,248 R 3,125 R 3,084

R 11,220 - R 11,235 R 583,830 R 2,979 R 2,856 R 2,815 R 11,940 - R 11,955 R 621,270 R 3,254 R 3,131 R 3,090

R 11,236 - R 11,251 R 584,662 R 2,985 R 2,862 R 2,821 R 11,956 - R 11,971 R 622,102 R 3,260 R 3,138 R 3,097

R 11,252 - R 11,267 R 585,494 R 2,991 R 2,868 R 2,827 R 11,972 - R 11,987 R 622,934 R 3,267 R 3,144 R 3,103

R 10,548 - R 11,987 TABLE A

If the table is inadequate: Add R3,267 (under 65), R3,144 (65 to 74) or R3,103 (over 75) to the result of [40% X (actual annual remuneration less R11,928.5)]. Apply rounding to the end result by disregarding the cents. Note: R11,928.50 is the average between R11,924 and R11,987 With effect from 01 March 2012 SITE will no longer be applicable.

Page 19: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 1 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 0 - R 59,749 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,750 - R 59,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,760 - R 59,769 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,770 - R 59,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,780 - R 59,789 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,790 - R 59,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,800 - R 59,809 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,810 - R 59,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,820 - R 59,829 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,830 - R 59,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,840 - R 59,849 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,850 - R 59,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,860 - R 59,869 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,870 - R 59,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,880 - R 59,889 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,890 - R 59,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,900 - R 59,909 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,910 - R 59,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,920 - R 59,929 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,930 - R 59,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,940 - R 59,949 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,950 - R 59,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,960 - R 59,969 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,970 - R 59,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,980 - R 59,989 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,990 - R 59,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,000 - R 60,009 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,010 - R 60,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,020 - R 60,029 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,030 - R 60,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,040 - R 60,049 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,050 - R 60,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,060 - R 60,069 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,070 - R 60,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,080 - R 60,089 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,090 - R 60,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,100 - R 60,109 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,110 - R 60,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,120 - R 60,129 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,130 - R 60,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,140 - R 60,149 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,150 - R 60,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,160 - R 60,169 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,170 - R 60,179 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,180 - R 60,189 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,190 - R 60,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,200 - R 60,209 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,210 - R 60,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,220 - R 60,229 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,230 - R 60,239 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 0 - R 60,239 TABLE D

Page 20: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 2 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 60,240 - R 60,249 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,250 - R 60,259 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,260 - R 60,269 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,270 - R 60,279 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,280 - R 60,289 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,290 - R 60,299 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,300 - R 60,309 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,310 - R 60,319 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,320 - R 60,329 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,330 - R 60,339 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,340 - R 60,349 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,350 - R 60,359 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,360 - R 60,369 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,370 - R 60,379 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,380 - R 60,389 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,390 - R 60,399 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,400 - R 60,409 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,410 - R 60,419 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,420 - R 60,429 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,430 - R 60,439 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,440 - R 60,449 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,450 - R 60,459 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,460 - R 60,469 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,470 - R 60,479 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,480 - R 60,489 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,490 - R 60,499 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,500 - R 60,509 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,510 - R 60,519 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,520 - R 60,529 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,530 - R 60,539 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,540 - R 60,549 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,550 - R 60,559 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,560 - R 60,569 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,570 - R 60,579 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,580 - R 60,589 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,590 - R 60,599 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,600 - R 60,609 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,610 - R 60,619 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,620 - R 60,629 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,630 - R 60,639 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,640 - R 60,649 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,650 - R 60,659 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,660 - R 60,669 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,670 - R 60,679 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,680 - R 60,689 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,690 - R 60,699 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,700 - R 60,709 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,710 - R 60,719 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,720 - R 60,729 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,730 - R 60,739 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,240 - R 60,739 TABLE D

Page 21: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 3 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 60,740 - R 60,749 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,750 - R 60,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,760 - R 60,769 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,770 - R 60,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,780 - R 60,789 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,790 - R 60,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,800 - R 60,809 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,810 - R 60,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,820 - R 60,829 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,830 - R 60,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,840 - R 60,849 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,850 - R 60,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,860 - R 60,869 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,870 - R 60,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,880 - R 60,889 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,890 - R 60,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,900 - R 60,909 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,910 - R 60,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,920 - R 60,929 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,930 - R 60,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,940 - R 60,949 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,950 - R 60,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,960 - R 60,969 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,970 - R 60,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,980 - R 60,989 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,990 - R 60,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,000 - R 61,009 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,010 - R 61,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,020 - R 61,029 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,030 - R 61,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,040 - R 61,049 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,050 - R 61,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,060 - R 61,069 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,070 - R 61,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,080 - R 61,089 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,090 - R 61,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,100 - R 61,109 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,110 - R 61,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,120 - R 61,129 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,130 - R 61,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,140 - R 61,149 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,150 - R 61,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,160 - R 61,169 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,170 - R 61,179 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,180 - R 61,189 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,190 - R 61,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,200 - R 61,209 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,210 - R 61,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,220 - R 61,229 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,230 - R 61,239 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,740 - R 61,239 TABLE D

Page 22: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 4 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 61,240 - R 61,259 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,260 - R 61,279 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,280 - R 61,299 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,300 - R 61,319 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,320 - R 61,339 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,340 - R 61,359 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,360 - R 61,379 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,380 - R 61,399 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,400 - R 61,419 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,420 - R 61,439 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,440 - R 61,459 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,460 - R 61,479 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,480 - R 61,499 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,500 - R 61,519 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,520 - R 61,539 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,540 - R 61,559 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,560 - R 61,579 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,580 - R 61,599 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,600 - R 61,619 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,620 - R 61,639 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,640 - R 61,659 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,660 - R 61,679 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,680 - R 61,699 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,700 - R 61,719 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,720 - R 61,739 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,740 - R 61,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,760 - R 61,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,780 - R 61,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,800 - R 61,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,820 - R 61,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,840 - R 61,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,860 - R 61,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,880 - R 61,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,900 - R 61,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,920 - R 61,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,940 - R 61,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,960 - R 61,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,980 - R 61,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,000 - R 62,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,020 - R 62,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,040 - R 62,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,060 - R 62,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,080 - R 62,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,100 - R 62,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,120 - R 62,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,140 - R 62,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,160 - R 62,179 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,180 - R 62,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,200 - R 62,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,220 - R 62,239 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,240 - R 62,239 TABLE D

Page 23: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 5 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 62,240 - R 62,259 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,260 - R 62,279 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,280 - R 62,299 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,300 - R 62,319 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,320 - R 62,339 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,340 - R 62,359 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,360 - R 62,379 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,380 - R 62,399 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,400 - R 62,419 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,420 - R 62,439 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,440 - R 62,459 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,460 - R 62,479 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,480 - R 62,499 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,500 - R 62,519 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,520 - R 62,539 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,540 - R 62,559 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,560 - R 62,579 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,580 - R 62,599 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,600 - R 62,619 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,620 - R 62,639 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,640 - R 62,659 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,660 - R 62,679 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,680 - R 62,699 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,700 - R 62,719 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,720 - R 62,739 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,740 - R 62,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,760 - R 62,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,780 - R 62,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,800 - R 62,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,820 - R 62,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,840 - R 62,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,860 - R 62,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,880 - R 62,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,900 - R 62,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,920 - R 62,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,940 - R 62,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,960 - R 62,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,980 - R 62,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,000 - R 63,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,020 - R 63,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,040 - R 63,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,060 - R 63,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,080 - R 63,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,100 - R 63,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,120 - R 63,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,140 - R 63,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,160 - R 63,179 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,180 - R 63,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,200 - R 63,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,220 - R 63,239 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,240 - R 63,239 TABLE D

Page 24: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 6 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 63,240 - R 63,259 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,260 - R 63,279 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,280 - R 63,299 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,300 - R 63,319 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,320 - R 63,339 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,340 - R 63,359 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,360 - R 63,379 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,380 - R 63,399 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,400 - R 63,419 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,420 - R 63,439 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,440 - R 63,459 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,460 - R 63,479 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,480 - R 63,499 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,500 - R 63,519 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,520 - R 63,539 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,540 - R 63,559 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,560 - R 63,579 R 0 R 3 R 3 R 0 R 0 R 0 R 0 R 0 R 0

R 63,580 - R 63,599 R 0 R 6 R 6 R 0 R 0 R 0 R 0 R 0 R 0

R 63,600 - R 63,619 R 0 R 10 R 10 R 0 R 0 R 0 R 0 R 0 R 0

R 63,620 - R 63,639 R 0 R 13 R 13 R 0 R 0 R 0 R 0 R 0 R 0

R 63,640 - R 63,659 R 0 R 17 R 17 R 0 R 0 R 0 R 0 R 0 R 0

R 63,660 - R 63,679 R 0 R 21 R 21 R 0 R 0 R 0 R 0 R 0 R 0

R 63,680 - R 63,699 R 0 R 24 R 24 R 0 R 0 R 0 R 0 R 0 R 0

R 63,700 - R 63,719 R 0 R 28 R 28 R 0 R 0 R 0 R 0 R 0 R 0

R 63,720 - R 63,739 R 0 R 31 R 31 R 0 R 0 R 0 R 0 R 0 R 0

R 63,740 - R 63,759 R 0 R 35 R 35 R 0 R 0 R 0 R 0 R 0 R 0

R 63,760 - R 63,779 R 0 R 39 R 39 R 0 R 0 R 0 R 0 R 0 R 0

R 63,780 - R 63,799 R 0 R 42 R 42 R 0 R 0 R 0 R 0 R 0 R 0

R 63,800 - R 63,819 R 0 R 46 R 46 R 0 R 0 R 0 R 0 R 0 R 0

R 63,820 - R 63,839 R 0 R 49 R 49 R 0 R 0 R 0 R 0 R 0 R 0

R 63,840 - R 63,859 R 0 R 53 R 53 R 0 R 0 R 0 R 0 R 0 R 0

R 63,860 - R 63,879 R 0 R 57 R 57 R 0 R 0 R 0 R 0 R 0 R 0

R 63,880 - R 63,899 R 0 R 60 R 60 R 0 R 0 R 0 R 0 R 0 R 0

R 63,900 - R 63,919 R 0 R 64 R 64 R 0 R 0 R 0 R 0 R 0 R 0

R 63,920 - R 63,939 R 0 R 67 R 67 R 0 R 0 R 0 R 0 R 0 R 0

R 63,940 - R 63,959 R 0 R 71 R 71 R 0 R 0 R 0 R 0 R 0 R 0

R 63,960 - R 63,979 R 0 R 75 R 75 R 0 R 0 R 0 R 0 R 0 R 0

R 63,980 - R 63,999 R 0 R 78 R 78 R 0 R 0 R 0 R 0 R 0 R 0

R 64,000 - R 64,019 R 0 R 82 R 82 R 0 R 0 R 0 R 0 R 0 R 0

R 64,020 - R 64,039 R 0 R 85 R 85 R 0 R 0 R 0 R 0 R 0 R 0

R 64,040 - R 64,059 R 0 R 89 R 89 R 0 R 0 R 0 R 0 R 0 R 0

R 64,060 - R 64,079 R 0 R 93 R 93 R 0 R 0 R 0 R 0 R 0 R 0

R 64,080 - R 64,099 R 0 R 96 R 96 R 0 R 0 R 0 R 0 R 0 R 0

R 64,100 - R 64,119 R 0 R 100 R 100 R 0 R 0 R 0 R 0 R 0 R 0

R 64,120 - R 64,139 R 0 R 103 R 103 R 0 R 0 R 0 R 0 R 0 R 0

R 64,140 - R 64,159 R 0 R 107 R 107 R 0 R 0 R 0 R 0 R 0 R 0

R 64,160 - R 64,179 R 0 R 111 R 111 R 0 R 0 R 0 R 0 R 0 R 0

R 64,180 - R 64,199 R 0 R 114 R 114 R 0 R 0 R 0 R 0 R 0 R 0

R 64,200 - R 64,219 R 0 R 118 R 118 R 0 R 0 R 0 R 0 R 0 R 0

R 64,220 - R 64,239 R 0 R 121 R 121 R 0 R 0 R 0 R 0 R 0 R 0

R 63,240 - R 64,239 TABLE D

Page 25: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 7 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 64,240 - R 64,269 R 0 R 126 R 126 R 0 R 0 R 0 R 0 R 0 R 0

R 64,270 - R 64,299 R 0 R 131 R 131 R 0 R 0 R 0 R 0 R 0 R 0

R 64,300 - R 64,329 R 0 R 137 R 137 R 0 R 0 R 0 R 0 R 0 R 0

R 64,330 - R 64,359 R 0 R 142 R 142 R 0 R 0 R 0 R 0 R 0 R 0

R 64,360 - R 64,389 R 0 R 147 R 147 R 0 R 0 R 0 R 0 R 0 R 0

R 64,390 - R 64,419 R 0 R 153 R 153 R 0 R 0 R 0 R 0 R 0 R 0

R 64,420 - R 64,449 R 0 R 158 R 158 R 0 R 0 R 0 R 0 R 0 R 0

R 64,450 - R 64,479 R 0 R 164 R 164 R 0 R 0 R 0 R 0 R 0 R 0

R 64,480 - R 64,509 R 0 R 169 R 169 R 0 R 0 R 0 R 0 R 0 R 0

R 64,510 - R 64,539 R 0 R 174 R 174 R 0 R 0 R 0 R 0 R 0 R 0

R 64,540 - R 64,569 R 0 R 180 R 180 R 0 R 0 R 0 R 0 R 0 R 0

R 64,570 - R 64,599 R 0 R 185 R 185 R 0 R 0 R 0 R 0 R 0 R 0

R 64,600 - R 64,629 R 0 R 191 R 191 R 0 R 0 R 0 R 0 R 0 R 0

R 64,630 - R 64,659 R 0 R 196 R 196 R 0 R 0 R 0 R 0 R 0 R 0

R 64,660 - R 64,689 R 0 R 201 R 201 R 0 R 0 R 0 R 0 R 0 R 0

R 64,690 - R 64,719 R 0 R 207 R 207 R 0 R 0 R 0 R 0 R 0 R 0

R 64,720 - R 64,749 R 0 R 212 R 212 R 0 R 0 R 0 R 0 R 0 R 0

R 64,750 - R 64,779 R 0 R 218 R 218 R 0 R 0 R 0 R 0 R 0 R 0

R 64,780 - R 64,809 R 0 R 223 R 223 R 0 R 0 R 0 R 0 R 0 R 0

R 64,810 - R 64,839 R 0 R 228 R 228 R 0 R 0 R 0 R 0 R 0 R 0

R 64,840 - R 64,869 R 0 R 234 R 234 R 0 R 0 R 0 R 0 R 0 R 0

R 64,870 - R 64,899 R 0 R 239 R 239 R 0 R 0 R 0 R 0 R 0 R 0

R 64,900 - R 64,929 R 0 R 245 R 245 R 0 R 0 R 0 R 0 R 0 R 0

R 64,930 - R 64,959 R 0 R 250 R 250 R 0 R 0 R 0 R 0 R 0 R 0

R 64,960 - R 64,989 R 0 R 255 R 255 R 0 R 0 R 0 R 0 R 0 R 0

R 64,990 - R 65,019 R 0 R 261 R 261 R 0 R 0 R 0 R 0 R 0 R 0

R 65,020 - R 65,049 R 0 R 266 R 266 R 0 R 0 R 0 R 0 R 0 R 0

R 65,050 - R 65,079 R 0 R 272 R 272 R 0 R 0 R 0 R 0 R 0 R 0

R 65,080 - R 65,109 R 0 R 277 R 277 R 0 R 0 R 0 R 0 R 0 R 0

R 65,110 - R 65,139 R 0 R 282 R 282 R 0 R 0 R 0 R 0 R 0 R 0

R 65,140 - R 65,169 R 0 R 288 R 288 R 0 R 0 R 0 R 0 R 0 R 0

R 65,170 - R 65,199 R 0 R 293 R 293 R 0 R 0 R 0 R 0 R 0 R 0

R 65,200 - R 65,229 R 0 R 299 R 299 R 0 R 0 R 0 R 0 R 0 R 0

R 65,230 - R 65,259 R 0 R 304 R 304 R 0 R 0 R 0 R 0 R 0 R 0

R 65,260 - R 65,289 R 0 R 309 R 309 R 0 R 0 R 0 R 0 R 0 R 0

R 65,290 - R 65,319 R 0 R 315 R 315 R 0 R 0 R 0 R 0 R 0 R 0

R 65,320 - R 65,349 R 0 R 320 R 320 R 0 R 0 R 0 R 0 R 0 R 0

R 65,350 - R 65,379 R 0 R 326 R 326 R 0 R 0 R 0 R 0 R 0 R 0

R 65,380 - R 65,409 R 0 R 331 R 331 R 0 R 0 R 0 R 0 R 0 R 0

R 65,410 - R 65,439 R 0 R 336 R 336 R 0 R 0 R 0 R 0 R 0 R 0

R 65,440 - R 65,469 R 0 R 342 R 342 R 0 R 0 R 0 R 0 R 0 R 0

R 65,470 - R 65,499 R 0 R 347 R 347 R 0 R 0 R 0 R 0 R 0 R 0

R 65,500 - R 65,529 R 0 R 353 R 353 R 0 R 0 R 0 R 0 R 0 R 0

R 65,530 - R 65,559 R 0 R 358 R 358 R 0 R 0 R 0 R 0 R 0 R 0

R 65,560 - R 65,589 R 0 R 363 R 363 R 0 R 0 R 0 R 0 R 0 R 0

R 65,590 - R 65,619 R 0 R 369 R 369 R 0 R 0 R 0 R 0 R 0 R 0

R 65,620 - R 65,649 R 0 R 374 R 374 R 0 R 0 R 0 R 0 R 0 R 0

R 65,650 - R 65,679 R 0 R 380 R 380 R 0 R 0 R 0 R 0 R 0 R 0

R 65,680 - R 65,709 R 0 R 385 R 385 R 0 R 0 R 0 R 0 R 0 R 0

R 65,710 - R 65,739 R 0 R 390 R 390 R 0 R 0 R 0 R 0 R 0 R 0

R 64,240 - R 65,739 TABLE D

Page 26: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 8 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 65,740 - R 65,769 R 0 R 396 R 396 R 0 R 0 R 0 R 0 R 0 R 0

R 65,770 - R 65,799 R 0 R 401 R 401 R 0 R 0 R 0 R 0 R 0 R 0

R 65,800 - R 65,829 R 0 R 407 R 407 R 0 R 0 R 0 R 0 R 0 R 0

R 65,830 - R 65,859 R 0 R 412 R 412 R 0 R 0 R 0 R 0 R 0 R 0

R 65,860 - R 65,889 R 0 R 417 R 417 R 0 R 0 R 0 R 0 R 0 R 0

R 65,890 - R 65,919 R 0 R 423 R 423 R 0 R 0 R 0 R 0 R 0 R 0

R 65,920 - R 65,949 R 0 R 428 R 428 R 0 R 0 R 0 R 0 R 0 R 0

R 65,950 - R 65,979 R 0 R 434 R 434 R 0 R 0 R 0 R 0 R 0 R 0

R 65,980 - R 66,009 R 0 R 439 R 439 R 0 R 0 R 0 R 0 R 0 R 0

R 66,010 - R 66,039 R 0 R 444 R 444 R 0 R 0 R 0 R 0 R 0 R 0

R 66,040 - R 66,069 R 0 R 450 R 450 R 0 R 0 R 0 R 0 R 0 R 0

R 66,070 - R 66,099 R 0 R 455 R 455 R 0 R 0 R 0 R 0 R 0 R 0

R 66,100 - R 66,129 R 0 R 461 R 461 R 0 R 0 R 0 R 0 R 0 R 0

R 66,130 - R 66,159 R 0 R 466 R 466 R 0 R 0 R 0 R 0 R 0 R 0

R 66,160 - R 66,189 R 0 R 471 R 471 R 0 R 0 R 0 R 0 R 0 R 0

R 66,190 - R 66,219 R 0 R 477 R 477 R 0 R 0 R 0 R 0 R 0 R 0

R 66,220 - R 66,249 R 0 R 482 R 482 R 0 R 0 R 0 R 0 R 0 R 0

R 66,250 - R 66,279 R 0 R 488 R 488 R 0 R 0 R 0 R 0 R 0 R 0

R 66,280 - R 66,309 R 0 R 493 R 493 R 0 R 0 R 0 R 0 R 0 R 0

R 66,310 - R 66,339 R 0 R 498 R 498 R 0 R 0 R 0 R 0 R 0 R 0

R 66,340 - R 66,369 R 0 R 504 R 504 R 0 R 0 R 0 R 0 R 0 R 0

R 66,370 - R 66,399 R 0 R 509 R 509 R 0 R 0 R 0 R 0 R 0 R 0

R 66,400 - R 66,429 R 0 R 515 R 515 R 0 R 0 R 0 R 0 R 0 R 0

R 66,430 - R 66,459 R 0 R 520 R 520 R 0 R 0 R 0 R 0 R 0 R 0

R 66,460 - R 66,489 R 0 R 525 R 525 R 0 R 0 R 0 R 0 R 0 R 0

R 66,490 - R 66,519 R 0 R 531 R 531 R 0 R 0 R 0 R 0 R 0 R 0

R 66,520 - R 66,549 R 0 R 536 R 536 R 0 R 0 R 0 R 0 R 0 R 0

R 66,550 - R 66,579 R 0 R 542 R 542 R 0 R 0 R 0 R 0 R 0 R 0

R 66,580 - R 66,609 R 0 R 547 R 547 R 0 R 0 R 0 R 0 R 0 R 0

R 66,610 - R 66,639 R 0 R 552 R 552 R 0 R 0 R 0 R 0 R 0 R 0

R 66,640 - R 66,669 R 0 R 558 R 558 R 0 R 0 R 0 R 0 R 0 R 0

R 66,670 - R 66,699 R 0 R 563 R 563 R 0 R 0 R 0 R 0 R 0 R 0

R 66,700 - R 66,729 R 0 R 569 R 569 R 0 R 0 R 0 R 0 R 0 R 0

R 66,730 - R 66,759 R 0 R 574 R 574 R 0 R 0 R 0 R 0 R 0 R 0

R 66,760 - R 66,789 R 0 R 579 R 579 R 0 R 0 R 0 R 0 R 0 R 0

R 66,790 - R 66,819 R 0 R 585 R 585 R 0 R 0 R 0 R 0 R 0 R 0

R 66,820 - R 66,849 R 0 R 590 R 590 R 0 R 0 R 0 R 0 R 0 R 0

R 66,850 - R 66,879 R 0 R 596 R 596 R 0 R 0 R 0 R 0 R 0 R 0

R 66,880 - R 66,909 R 0 R 601 R 601 R 0 R 0 R 0 R 0 R 0 R 0

R 66,910 - R 66,939 R 0 R 606 R 606 R 0 R 0 R 0 R 0 R 0 R 0

R 66,940 - R 66,969 R 0 R 612 R 612 R 0 R 0 R 0 R 0 R 0 R 0

R 66,970 - R 66,999 R 0 R 617 R 617 R 0 R 0 R 0 R 0 R 0 R 0

R 67,000 - R 67,029 R 0 R 623 R 623 R 0 R 0 R 0 R 0 R 0 R 0

R 67,030 - R 67,059 R 0 R 628 R 628 R 0 R 0 R 0 R 0 R 0 R 0

R 67,060 - R 67,089 R 0 R 633 R 633 R 0 R 0 R 0 R 0 R 0 R 0

R 67,090 - R 67,119 R 0 R 639 R 639 R 0 R 0 R 0 R 0 R 0 R 0

R 67,120 - R 67,149 R 0 R 644 R 644 R 0 R 0 R 0 R 0 R 0 R 0

R 67,150 - R 67,179 R 0 R 650 R 650 R 0 R 0 R 0 R 0 R 0 R 0

R 67,180 - R 67,209 R 0 R 655 R 655 R 0 R 0 R 0 R 0 R 0 R 0

R 67,210 - R 67,239 R 0 R 660 R 660 R 0 R 0 R 0 R 0 R 0 R 0

R 65,740 - R 67,239 TABLE D

Page 27: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 9 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 67,240 - R 67,269 R 0 R 666 R 666 R 0 R 0 R 0 R 0 R 0 R 0

R 67,270 - R 67,299 R 0 R 671 R 671 R 0 R 0 R 0 R 0 R 0 R 0

R 67,300 - R 67,329 R 0 R 677 R 677 R 0 R 0 R 0 R 0 R 0 R 0

R 67,330 - R 67,359 R 0 R 682 R 682 R 0 R 0 R 0 R 0 R 0 R 0

R 67,360 - R 67,389 R 0 R 687 R 687 R 0 R 0 R 0 R 0 R 0 R 0

R 67,390 - R 67,419 R 0 R 693 R 693 R 0 R 0 R 0 R 0 R 0 R 0

R 67,420 - R 67,449 R 0 R 698 R 698 R 0 R 0 R 0 R 0 R 0 R 0

R 67,450 - R 67,479 R 0 R 704 R 704 R 0 R 0 R 0 R 0 R 0 R 0

R 67,480 - R 67,509 R 0 R 709 R 709 R 0 R 0 R 0 R 0 R 0 R 0

R 67,510 - R 67,539 R 0 R 714 R 714 R 0 R 0 R 0 R 0 R 0 R 0

R 67,540 - R 67,569 R 0 R 720 R 720 R 0 R 0 R 0 R 0 R 0 R 0

R 67,570 - R 67,599 R 0 R 725 R 725 R 0 R 0 R 0 R 0 R 0 R 0

R 67,600 - R 67,629 R 0 R 731 R 731 R 0 R 0 R 0 R 0 R 0 R 0

R 67,630 - R 67,659 R 0 R 736 R 736 R 0 R 0 R 0 R 0 R 0 R 0

R 67,660 - R 67,689 R 0 R 741 R 741 R 0 R 0 R 0 R 0 R 0 R 0

R 67,690 - R 67,719 R 0 R 747 R 747 R 0 R 0 R 0 R 0 R 0 R 0

R 67,720 - R 67,749 R 0 R 752 R 752 R 0 R 0 R 0 R 0 R 0 R 0

R 67,750 - R 67,779 R 0 R 758 R 758 R 0 R 0 R 0 R 0 R 0 R 0

R 67,780 - R 67,809 R 0 R 763 R 763 R 0 R 0 R 0 R 0 R 0 R 0

R 67,810 - R 67,839 R 0 R 768 R 768 R 0 R 0 R 0 R 0 R 0 R 0

R 67,840 - R 67,869 R 0 R 774 R 774 R 0 R 0 R 0 R 0 R 0 R 0

R 67,870 - R 67,899 R 0 R 779 R 779 R 0 R 0 R 0 R 0 R 0 R 0

R 67,900 - R 67,929 R 0 R 785 R 785 R 0 R 0 R 0 R 0 R 0 R 0

R 67,930 - R 67,959 R 0 R 790 R 790 R 0 R 0 R 0 R 0 R 0 R 0

R 67,960 - R 67,989 R 0 R 795 R 795 R 0 R 0 R 0 R 0 R 0 R 0

R 67,990 - R 68,019 R 0 R 801 R 801 R 0 R 0 R 0 R 0 R 0 R 0

R 68,020 - R 68,049 R 0 R 806 R 806 R 0 R 0 R 0 R 0 R 0 R 0

R 68,050 - R 68,079 R 0 R 812 R 812 R 0 R 0 R 0 R 0 R 0 R 0

R 68,080 - R 68,109 R 0 R 817 R 817 R 0 R 0 R 0 R 0 R 0 R 0

R 68,110 - R 68,139 R 0 R 822 R 822 R 0 R 0 R 0 R 0 R 0 R 0

R 68,140 - R 68,169 R 0 R 828 R 828 R 0 R 0 R 0 R 0 R 0 R 0

R 68,170 - R 68,199 R 0 R 833 R 833 R 0 R 0 R 0 R 0 R 0 R 0

R 68,200 - R 68,229 R 0 R 839 R 839 R 0 R 0 R 0 R 0 R 0 R 0

R 68,230 - R 68,259 R 0 R 844 R 844 R 0 R 0 R 0 R 0 R 0 R 0

R 68,260 - R 68,289 R 0 R 849 R 849 R 0 R 0 R 0 R 0 R 0 R 0

R 68,290 - R 68,319 R 0 R 855 R 855 R 0 R 0 R 0 R 0 R 0 R 0

R 68,320 - R 68,349 R 0 R 860 R 860 R 0 R 0 R 0 R 0 R 0 R 0

R 68,350 - R 68,379 R 0 R 866 R 866 R 0 R 0 R 0 R 0 R 0 R 0

R 68,380 - R 68,409 R 0 R 871 R 871 R 0 R 0 R 0 R 0 R 0 R 0

R 68,410 - R 68,439 R 0 R 876 R 876 R 0 R 0 R 0 R 0 R 0 R 0

R 68,440 - R 68,469 R 0 R 882 R 882 R 0 R 0 R 0 R 0 R 0 R 0

R 68,470 - R 68,499 R 0 R 887 R 887 R 0 R 0 R 0 R 0 R 0 R 0

R 68,500 - R 68,529 R 0 R 893 R 893 R 0 R 0 R 0 R 0 R 0 R 0

R 68,530 - R 68,559 R 0 R 898 R 898 R 0 R 0 R 0 R 0 R 0 R 0

R 68,560 - R 68,589 R 0 R 903 R 903 R 0 R 0 R 0 R 0 R 0 R 0

R 68,590 - R 68,619 R 0 R 909 R 909 R 0 R 0 R 0 R 0 R 0 R 0

R 68,620 - R 68,649 R 0 R 914 R 914 R 0 R 0 R 0 R 0 R 0 R 0

R 68,650 - R 68,679 R 0 R 920 R 920 R 0 R 0 R 0 R 0 R 0 R 0

R 68,680 - R 68,709 R 0 R 925 R 925 R 0 R 0 R 0 R 0 R 0 R 0

R 68,710 - R 68,739 R 0 R 930 R 930 R 0 R 0 R 0 R 0 R 0 R 0

R 67,240 - R 68,739 TABLE D

Page 28: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 10 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 68,740 - R 68,789 R 0 R 938 R 938 R 0 R 0 R 0 R 0 R 0 R 0

R 68,790 - R 68,839 R 0 R 947 R 947 R 0 R 0 R 0 R 0 R 0 R 0

R 68,840 - R 68,889 R 0 R 956 R 956 R 0 R 0 R 0 R 0 R 0 R 0

R 68,890 - R 68,939 R 0 R 965 R 965 R 0 R 0 R 0 R 0 R 0 R 0

R 68,940 - R 68,989 R 0 R 974 R 974 R 0 R 0 R 0 R 0 R 0 R 0

R 68,990 - R 69,039 R 0 R 983 R 983 R 0 R 0 R 0 R 0 R 0 R 0

R 69,040 - R 69,089 R 0 R 992 R 992 R 0 R 0 R 0 R 0 R 0 R 0

R 69,090 - R 69,139 R 0 R 1,001 R 1,001 R 0 R 0 R 0 R 0 R 0 R 0

R 69,140 - R 69,189 R 0 R 1,010 R 1,010 R 0 R 0 R 0 R 0 R 0 R 0

R 69,190 - R 69,239 R 0 R 1,019 R 1,019 R 0 R 0 R 0 R 0 R 0 R 0

R 69,240 - R 69,289 R 0 R 1,028 R 1,028 R 0 R 0 R 0 R 0 R 0 R 0

R 69,290 - R 69,339 R 0 R 1,037 R 1,037 R 0 R 0 R 0 R 0 R 0 R 0

R 69,340 - R 69,389 R 0 R 1,046 R 1,046 R 0 R 0 R 0 R 0 R 0 R 0

R 69,390 - R 69,439 R 0 R 1,055 R 1,055 R 0 R 0 R 0 R 0 R 0 R 0

R 69,440 - R 69,489 R 0 R 1,064 R 1,064 R 0 R 0 R 0 R 0 R 0 R 0

R 69,490 - R 69,539 R 0 R 1,073 R 1,073 R 0 R 0 R 0 R 0 R 0 R 0

R 69,540 - R 69,589 R 0 R 1,082 R 1,082 R 0 R 0 R 0 R 0 R 0 R 0

R 69,590 - R 69,639 R 0 R 1,091 R 1,091 R 0 R 0 R 0 R 0 R 0 R 0

R 69,640 - R 69,689 R 0 R 1,100 R 1,100 R 0 R 0 R 0 R 0 R 0 R 0

R 69,690 - R 69,739 R 0 R 1,109 R 1,109 R 0 R 0 R 0 R 0 R 0 R 0

R 69,740 - R 69,789 R 0 R 1,118 R 1,118 R 0 R 0 R 0 R 0 R 0 R 0

R 69,790 - R 69,839 R 0 R 1,127 R 1,127 R 0 R 0 R 0 R 0 R 0 R 0

R 69,840 - R 69,889 R 0 R 1,136 R 1,136 R 0 R 0 R 0 R 0 R 0 R 0

R 69,890 - R 69,939 R 0 R 1,145 R 1,145 R 0 R 0 R 0 R 0 R 0 R 0

R 69,940 - R 69,989 R 0 R 1,154 R 1,154 R 0 R 0 R 0 R 0 R 0 R 0

R 69,990 - R 70,039 R 0 R 1,163 R 1,163 R 0 R 0 R 0 R 0 R 0 R 0

R 70,040 - R 70,089 R 0 R 1,172 R 1,172 R 0 R 0 R 0 R 0 R 0 R 0

R 70,090 - R 70,139 R 0 R 1,181 R 1,181 R 0 R 0 R 0 R 0 R 0 R 0

R 70,140 - R 70,189 R 0 R 1,190 R 1,190 R 0 R 0 R 0 R 0 R 0 R 0

R 70,190 - R 70,239 R 0 R 1,199 R 1,199 R 0 R 0 R 0 R 0 R 0 R 0

R 70,240 - R 70,289 R 0 R 1,208 R 1,208 R 0 R 0 R 0 R 0 R 0 R 0

R 70,290 - R 70,339 R 0 R 1,217 R 1,217 R 0 R 0 R 0 R 0 R 0 R 0

R 70,340 - R 70,389 R 0 R 1,226 R 1,226 R 0 R 0 R 0 R 0 R 0 R 0

R 70,390 - R 70,439 R 0 R 1,235 R 1,235 R 0 R 0 R 0 R 0 R 0 R 0

R 70,440 - R 70,489 R 0 R 1,244 R 1,244 R 0 R 0 R 0 R 0 R 0 R 0

R 70,490 - R 70,539 R 0 R 1,253 R 1,253 R 0 R 0 R 0 R 0 R 0 R 0

R 70,540 - R 70,589 R 0 R 1,262 R 1,262 R 0 R 0 R 0 R 0 R 0 R 0

R 70,590 - R 70,639 R 0 R 1,271 R 1,271 R 0 R 0 R 0 R 0 R 0 R 0

R 70,640 - R 70,689 R 0 R 1,280 R 1,280 R 0 R 0 R 0 R 0 R 0 R 0

R 70,690 - R 70,739 R 0 R 1,289 R 1,289 R 0 R 0 R 0 R 0 R 0 R 0

R 70,740 - R 70,789 R 0 R 1,298 R 1,298 R 0 R 0 R 0 R 0 R 0 R 0

R 70,790 - R 70,839 R 0 R 1,307 R 1,307 R 0 R 0 R 0 R 0 R 0 R 0

R 70,840 - R 70,889 R 0 R 1,316 R 1,316 R 0 R 0 R 0 R 0 R 0 R 0

R 70,890 - R 70,939 R 0 R 1,325 R 1,325 R 0 R 0 R 0 R 0 R 0 R 0

R 70,940 - R 70,989 R 0 R 1,334 R 1,334 R 0 R 0 R 0 R 0 R 0 R 0

R 70,990 - R 71,039 R 0 R 1,343 R 1,343 R 0 R 0 R 0 R 0 R 0 R 0

R 71,040 - R 71,089 R 0 R 1,352 R 1,352 R 0 R 0 R 0 R 0 R 0 R 0

R 71,090 - R 71,139 R 0 R 1,361 R 1,361 R 0 R 0 R 0 R 0 R 0 R 0

R 71,140 - R 71,189 R 0 R 1,370 R 1,370 R 0 R 0 R 0 R 0 R 0 R 0

R 71,190 - R 71,239 R 0 R 1,379 R 1,379 R 0 R 0 R 0 R 0 R 0 R 0

R 68,740 - R 71,239 TABLE D

Page 29: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 11 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 71,240 - R 71,289 R 0 R 1,388 R 1,388 R 0 R 0 R 0 R 0 R 0 R 0

R 71,290 - R 71,339 R 0 R 1,397 R 1,397 R 0 R 0 R 0 R 0 R 0 R 0

R 71,340 - R 71,389 R 0 R 1,406 R 1,406 R 0 R 0 R 0 R 0 R 0 R 0

R 71,390 - R 71,439 R 0 R 1,415 R 1,415 R 0 R 0 R 0 R 0 R 0 R 0

R 71,440 - R 71,489 R 0 R 1,424 R 1,424 R 0 R 0 R 0 R 0 R 0 R 0

R 71,490 - R 71,539 R 0 R 1,433 R 1,433 R 0 R 0 R 0 R 0 R 0 R 0

R 71,540 - R 71,589 R 0 R 1,442 R 1,442 R 0 R 0 R 0 R 0 R 0 R 0

R 71,590 - R 71,639 R 0 R 1,451 R 1,451 R 0 R 0 R 0 R 0 R 0 R 0

R 71,640 - R 71,689 R 0 R 1,460 R 1,460 R 0 R 0 R 0 R 0 R 0 R 0

R 71,690 - R 71,739 R 0 R 1,469 R 1,469 R 0 R 0 R 0 R 0 R 0 R 0

R 71,740 - R 71,789 R 0 R 1,478 R 1,478 R 0 R 0 R 0 R 0 R 0 R 0

R 71,790 - R 71,839 R 0 R 1,487 R 1,487 R 0 R 0 R 0 R 0 R 0 R 0

R 71,840 - R 71,889 R 0 R 1,496 R 1,496 R 0 R 0 R 0 R 0 R 0 R 0

R 71,890 - R 71,939 R 0 R 1,505 R 1,505 R 0 R 0 R 0 R 0 R 0 R 0

R 71,940 - R 71,989 R 0 R 1,514 R 1,514 R 0 R 0 R 0 R 0 R 0 R 0

R 71,990 - R 72,039 R 0 R 1,523 R 1,523 R 0 R 0 R 0 R 0 R 0 R 0

R 72,040 - R 72,089 R 0 R 1,532 R 1,532 R 0 R 0 R 0 R 0 R 0 R 0

R 72,090 - R 72,139 R 0 R 1,541 R 1,541 R 0 R 0 R 0 R 0 R 0 R 0

R 72,140 - R 72,189 R 0 R 1,550 R 1,550 R 0 R 0 R 0 R 0 R 0 R 0

R 72,190 - R 72,239 R 0 R 1,559 R 1,559 R 0 R 0 R 0 R 0 R 0 R 0

R 72,240 - R 72,289 R 0 R 1,568 R 1,568 R 0 R 0 R 0 R 0 R 0 R 0

R 72,290 - R 72,339 R 0 R 1,577 R 1,577 R 0 R 0 R 0 R 0 R 0 R 0

R 72,340 - R 72,389 R 0 R 1,586 R 1,586 R 0 R 0 R 0 R 0 R 0 R 0

R 72,390 - R 72,439 R 0 R 1,595 R 1,595 R 0 R 0 R 0 R 0 R 0 R 0

R 72,440 - R 72,489 R 0 R 1,604 R 1,604 R 0 R 0 R 0 R 0 R 0 R 0

R 72,490 - R 72,539 R 0 R 1,613 R 1,613 R 0 R 0 R 0 R 0 R 0 R 0

R 72,540 - R 72,589 R 0 R 1,622 R 1,622 R 0 R 0 R 0 R 0 R 0 R 0

R 72,590 - R 72,639 R 0 R 1,631 R 1,631 R 0 R 0 R 0 R 0 R 0 R 0

R 72,640 - R 72,689 R 0 R 1,640 R 1,640 R 0 R 0 R 0 R 0 R 0 R 0

R 72,690 - R 72,739 R 0 R 1,649 R 1,649 R 0 R 0 R 0 R 0 R 0 R 0

R 72,740 - R 72,789 R 0 R 1,658 R 1,658 R 0 R 0 R 0 R 0 R 0 R 0

R 72,790 - R 72,839 R 0 R 1,667 R 1,667 R 0 R 0 R 0 R 0 R 0 R 0

R 72,840 - R 72,889 R 0 R 1,676 R 1,676 R 0 R 0 R 0 R 0 R 0 R 0

R 72,890 - R 72,939 R 0 R 1,685 R 1,685 R 0 R 0 R 0 R 0 R 0 R 0

R 72,940 - R 72,989 R 0 R 1,694 R 1,694 R 0 R 0 R 0 R 0 R 0 R 0

R 72,990 - R 73,039 R 0 R 1,703 R 1,703 R 0 R 0 R 0 R 0 R 0 R 0

R 73,040 - R 73,089 R 0 R 1,712 R 1,712 R 0 R 0 R 0 R 0 R 0 R 0

R 73,090 - R 73,139 R 0 R 1,721 R 1,721 R 0 R 0 R 0 R 0 R 0 R 0

R 73,140 - R 73,189 R 0 R 1,730 R 1,730 R 0 R 0 R 0 R 0 R 0 R 0

R 73,190 - R 73,239 R 0 R 1,739 R 1,739 R 0 R 0 R 0 R 0 R 0 R 0

R 73,240 - R 73,289 R 0 R 1,748 R 1,748 R 0 R 0 R 0 R 0 R 0 R 0

R 73,290 - R 73,339 R 0 R 1,757 R 1,757 R 0 R 0 R 0 R 0 R 0 R 0

R 73,340 - R 73,389 R 0 R 1,766 R 1,766 R 0 R 0 R 0 R 0 R 0 R 0

R 73,390 - R 73,439 R 0 R 1,775 R 1,775 R 0 R 0 R 0 R 0 R 0 R 0

R 73,440 - R 73,489 R 0 R 1,784 R 1,784 R 0 R 0 R 0 R 0 R 0 R 0

R 73,490 - R 73,539 R 0 R 1,793 R 1,793 R 0 R 0 R 0 R 0 R 0 R 0

R 73,540 - R 73,589 R 0 R 1,802 R 1,802 R 0 R 0 R 0 R 0 R 0 R 0

R 73,590 - R 73,639 R 0 R 1,811 R 1,811 R 0 R 0 R 0 R 0 R 0 R 0

R 73,640 - R 73,689 R 0 R 1,820 R 1,820 R 0 R 0 R 0 R 0 R 0 R 0

R 73,690 - R 73,739 R 0 R 1,829 R 1,829 R 0 R 0 R 0 R 0 R 0 R 0

R 71,240 - R 73,739 TABLE D

Page 30: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 12 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 73,740 - R 73,789 R 0 R 1,838 R 1,838 R 0 R 0 R 0 R 0 R 0 R 0

R 73,790 - R 73,839 R 0 R 1,847 R 1,847 R 0 R 0 R 0 R 0 R 0 R 0

R 73,840 - R 73,889 R 0 R 1,856 R 1,856 R 0 R 0 R 0 R 0 R 0 R 0

R 73,890 - R 73,939 R 0 R 1,865 R 1,865 R 0 R 0 R 0 R 0 R 0 R 0

R 73,940 - R 73,989 R 0 R 1,874 R 1,874 R 0 R 0 R 0 R 0 R 0 R 0

R 73,990 - R 74,039 R 0 R 1,883 R 1,883 R 0 R 0 R 0 R 0 R 0 R 0

R 74,040 - R 74,089 R 0 R 1,892 R 1,892 R 0 R 0 R 0 R 0 R 0 R 0

R 74,090 - R 74,139 R 0 R 1,901 R 1,901 R 0 R 0 R 0 R 0 R 0 R 0

R 74,140 - R 74,189 R 0 R 1,910 R 1,910 R 0 R 0 R 0 R 0 R 0 R 0

R 74,190 - R 74,239 R 0 R 1,919 R 1,919 R 0 R 0 R 0 R 0 R 0 R 0

R 74,240 - R 74,289 R 0 R 1,928 R 1,928 R 0 R 0 R 0 R 0 R 0 R 0

R 74,290 - R 74,339 R 0 R 1,937 R 1,937 R 0 R 0 R 0 R 0 R 0 R 0

R 74,340 - R 74,389 R 0 R 1,946 R 1,946 R 0 R 0 R 0 R 0 R 0 R 0

R 74,390 - R 74,439 R 0 R 1,955 R 1,955 R 0 R 0 R 0 R 0 R 0 R 0

R 74,440 - R 74,489 R 0 R 1,964 R 1,964 R 0 R 0 R 0 R 0 R 0 R 0

R 74,490 - R 74,539 R 0 R 1,973 R 1,973 R 0 R 0 R 0 R 0 R 0 R 0

R 74,540 - R 74,589 R 0 R 1,982 R 1,982 R 0 R 0 R 0 R 0 R 0 R 0

R 74,590 - R 74,639 R 0 R 1,991 R 1,991 R 0 R 0 R 0 R 0 R 0 R 0

R 74,640 - R 74,689 R 0 R 2,000 R 2,000 R 0 R 0 R 0 R 0 R 0 R 0

R 74,690 - R 74,739 R 0 R 2,009 R 2,009 R 0 R 0 R 0 R 0 R 0 R 0

R 74,740 - R 74,789 R 0 R 2,018 R 2,018 R 0 R 0 R 0 R 0 R 0 R 0

R 74,790 - R 74,839 R 0 R 2,027 R 2,027 R 0 R 0 R 0 R 0 R 0 R 0

R 74,840 - R 74,889 R 0 R 2,036 R 2,036 R 0 R 0 R 0 R 0 R 0 R 0

R 74,890 - R 74,939 R 0 R 2,045 R 2,045 R 0 R 0 R 0 R 0 R 0 R 0

R 74,940 - R 74,989 R 0 R 2,054 R 2,054 R 0 R 0 R 0 R 0 R 0 R 0

R 74,990 - R 75,039 R 0 R 2,063 R 2,063 R 0 R 0 R 0 R 0 R 0 R 0

R 75,040 - R 75,089 R 0 R 2,072 R 2,072 R 0 R 0 R 0 R 0 R 0 R 0

R 75,090 - R 75,139 R 0 R 2,081 R 2,081 R 0 R 0 R 0 R 0 R 0 R 0

R 75,140 - R 75,189 R 0 R 2,090 R 2,090 R 0 R 0 R 0 R 0 R 0 R 0

R 75,190 - R 75,239 R 0 R 2,099 R 2,099 R 0 R 0 R 0 R 0 R 0 R 0

R 75,240 - R 75,289 R 0 R 2,108 R 2,108 R 0 R 0 R 0 R 0 R 0 R 0

R 75,290 - R 75,339 R 0 R 2,117 R 2,117 R 0 R 0 R 0 R 0 R 0 R 0

R 75,340 - R 75,389 R 0 R 2,126 R 2,126 R 0 R 0 R 0 R 0 R 0 R 0

R 75,390 - R 75,439 R 0 R 2,135 R 2,135 R 0 R 0 R 0 R 0 R 0 R 0

R 75,440 - R 75,489 R 0 R 2,144 R 2,144 R 0 R 0 R 0 R 0 R 0 R 0

R 75,490 - R 75,539 R 0 R 2,153 R 2,153 R 0 R 0 R 0 R 0 R 0 R 0

R 75,540 - R 75,589 R 0 R 2,162 R 2,162 R 0 R 0 R 0 R 0 R 0 R 0

R 75,590 - R 75,639 R 0 R 2,171 R 2,171 R 0 R 0 R 0 R 0 R 0 R 0

R 75,640 - R 75,689 R 0 R 2,180 R 2,180 R 0 R 0 R 0 R 0 R 0 R 0

R 75,690 - R 75,739 R 0 R 2,189 R 2,189 R 0 R 0 R 0 R 0 R 0 R 0

R 75,740 - R 75,789 R 0 R 2,198 R 2,198 R 0 R 0 R 0 R 0 R 0 R 0

R 75,790 - R 75,839 R 0 R 2,207 R 2,207 R 0 R 0 R 0 R 0 R 0 R 0

R 75,840 - R 75,889 R 0 R 2,216 R 2,216 R 0 R 0 R 0 R 0 R 0 R 0

R 75,890 - R 75,939 R 0 R 2,225 R 2,225 R 0 R 0 R 0 R 0 R 0 R 0

R 75,940 - R 75,989 R 0 R 2,234 R 2,234 R 0 R 0 R 0 R 0 R 0 R 0

R 75,990 - R 76,039 R 0 R 2,243 R 2,243 R 0 R 0 R 0 R 0 R 0 R 0

R 76,040 - R 76,089 R 0 R 2,252 R 2,252 R 0 R 0 R 0 R 0 R 0 R 0

R 76,090 - R 76,139 R 0 R 2,261 R 2,261 R 0 R 0 R 0 R 0 R 0 R 0

R 76,140 - R 76,189 R 0 R 2,270 R 2,270 R 0 R 0 R 0 R 0 R 0 R 0

R 76,190 - R 76,239 R 0 R 2,279 R 2,279 R 0 R 0 R 0 R 0 R 0 R 0

R 73,740 - R 76,239 TABLE D

Page 31: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 13 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 76,240 - R 76,289 R 0 R 2,288 R 2,288 R 0 R 0 R 0 R 0 R 0 R 0

R 76,290 - R 76,339 R 0 R 2,297 R 2,297 R 0 R 0 R 0 R 0 R 0 R 0

R 76,340 - R 76,389 R 0 R 2,306 R 2,306 R 0 R 0 R 0 R 0 R 0 R 0

R 76,390 - R 76,439 R 0 R 2,315 R 2,315 R 0 R 0 R 0 R 0 R 0 R 0

R 76,440 - R 76,489 R 0 R 2,324 R 2,324 R 0 R 0 R 0 R 0 R 0 R 0

R 76,490 - R 76,539 R 0 R 2,333 R 2,333 R 0 R 0 R 0 R 0 R 0 R 0

R 76,540 - R 76,589 R 0 R 2,342 R 2,342 R 0 R 0 R 0 R 0 R 0 R 0

R 76,590 - R 76,639 R 0 R 2,351 R 2,351 R 0 R 0 R 0 R 0 R 0 R 0

R 76,640 - R 76,689 R 0 R 2,360 R 2,360 R 0 R 0 R 0 R 0 R 0 R 0

R 76,690 - R 76,739 R 0 R 2,369 R 2,369 R 0 R 0 R 0 R 0 R 0 R 0

R 76,740 - R 76,789 R 0 R 2,378 R 2,378 R 0 R 0 R 0 R 0 R 0 R 0

R 76,790 - R 76,839 R 0 R 2,387 R 2,387 R 0 R 0 R 0 R 0 R 0 R 0

R 76,840 - R 76,889 R 0 R 2,396 R 2,396 R 0 R 0 R 0 R 0 R 0 R 0

R 76,890 - R 76,939 R 0 R 2,405 R 2,405 R 0 R 0 R 0 R 0 R 0 R 0

R 76,940 - R 76,989 R 0 R 2,414 R 2,414 R 0 R 0 R 0 R 0 R 0 R 0

R 76,990 - R 77,039 R 0 R 2,423 R 2,423 R 0 R 0 R 0 R 0 R 0 R 0

R 77,040 - R 77,089 R 0 R 2,432 R 2,432 R 0 R 0 R 0 R 0 R 0 R 0

R 77,090 - R 77,139 R 0 R 2,441 R 2,441 R 0 R 0 R 0 R 0 R 0 R 0

R 77,140 - R 77,189 R 0 R 2,450 R 2,450 R 0 R 0 R 0 R 0 R 0 R 0

R 77,190 - R 77,239 R 0 R 2,459 R 2,459 R 0 R 0 R 0 R 0 R 0 R 0

R 77,240 - R 77,289 R 0 R 2,468 R 2,468 R 0 R 0 R 0 R 0 R 0 R 0

R 77,290 - R 77,339 R 0 R 2,477 R 2,477 R 0 R 0 R 0 R 0 R 0 R 0

R 77,340 - R 77,389 R 0 R 2,486 R 2,486 R 0 R 0 R 0 R 0 R 0 R 0

R 77,390 - R 77,439 R 0 R 2,495 R 2,495 R 0 R 0 R 0 R 0 R 0 R 0

R 77,440 - R 77,489 R 0 R 2,504 R 2,504 R 0 R 0 R 0 R 0 R 0 R 0

R 77,490 - R 77,539 R 0 R 2,513 R 2,513 R 0 R 0 R 0 R 0 R 0 R 0

R 77,540 - R 77,589 R 0 R 2,522 R 2,522 R 0 R 0 R 0 R 0 R 0 R 0

R 77,590 - R 77,639 R 0 R 2,531 R 2,531 R 0 R 0 R 0 R 0 R 0 R 0

R 77,640 - R 77,689 R 0 R 2,540 R 2,540 R 0 R 0 R 0 R 0 R 0 R 0

R 77,690 - R 77,739 R 0 R 2,549 R 2,549 R 0 R 0 R 0 R 0 R 0 R 0

R 77,740 - R 77,789 R 0 R 2,558 R 2,558 R 0 R 0 R 0 R 0 R 0 R 0

R 77,790 - R 77,839 R 0 R 2,567 R 2,567 R 0 R 0 R 0 R 0 R 0 R 0

R 77,840 - R 77,889 R 0 R 2,576 R 2,576 R 0 R 0 R 0 R 0 R 0 R 0

R 77,890 - R 77,939 R 0 R 2,585 R 2,585 R 0 R 0 R 0 R 0 R 0 R 0

R 77,940 - R 77,989 R 0 R 2,594 R 2,594 R 0 R 0 R 0 R 0 R 0 R 0

R 77,990 - R 78,039 R 0 R 2,603 R 2,603 R 0 R 0 R 0 R 0 R 0 R 0

R 78,040 - R 78,089 R 0 R 2,612 R 2,612 R 0 R 0 R 0 R 0 R 0 R 0

R 78,090 - R 78,139 R 0 R 2,621 R 2,621 R 0 R 0 R 0 R 0 R 0 R 0

R 78,140 - R 78,189 R 0 R 2,630 R 2,630 R 0 R 0 R 0 R 0 R 0 R 0

R 78,190 - R 78,239 R 0 R 2,639 R 2,639 R 0 R 0 R 0 R 0 R 0 R 0

R 78,240 - R 78,289 R 0 R 2,648 R 2,648 R 0 R 0 R 0 R 0 R 0 R 0

R 78,290 - R 78,339 R 0 R 2,657 R 2,657 R 0 R 0 R 0 R 0 R 0 R 0

R 78,340 - R 78,389 R 0 R 2,666 R 2,666 R 0 R 0 R 0 R 0 R 0 R 0

R 78,390 - R 78,439 R 0 R 2,675 R 2,675 R 0 R 0 R 0 R 0 R 0 R 0

R 78,440 - R 78,489 R 0 R 2,684 R 2,684 R 0 R 0 R 0 R 0 R 0 R 0

R 78,490 - R 78,539 R 0 R 2,693 R 2,693 R 0 R 0 R 0 R 0 R 0 R 0

R 78,540 - R 78,589 R 0 R 2,702 R 2,702 R 0 R 0 R 0 R 0 R 0 R 0

R 78,590 - R 78,639 R 0 R 2,711 R 2,711 R 0 R 0 R 0 R 0 R 0 R 0

R 78,640 - R 78,689 R 0 R 2,720 R 2,720 R 0 R 0 R 0 R 0 R 0 R 0

R 78,690 - R 78,739 R 0 R 2,729 R 2,729 R 0 R 0 R 0 R 0 R 0 R 0

R 76,240 - R 78,739 TABLE D

Page 32: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 14 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 78,740 - R 78,789 R 0 R 2,738 R 2,738 R 0 R 0 R 0 R 0 R 0 R 0

R 78,790 - R 78,839 R 0 R 2,747 R 2,747 R 0 R 0 R 0 R 0 R 0 R 0

R 78,840 - R 78,889 R 0 R 2,756 R 2,756 R 0 R 0 R 0 R 0 R 0 R 0

R 78,890 - R 78,939 R 0 R 2,765 R 2,765 R 0 R 0 R 0 R 0 R 0 R 0

R 78,940 - R 78,989 R 0 R 2,774 R 2,774 R 0 R 0 R 0 R 0 R 0 R 0

R 78,990 - R 79,039 R 0 R 2,783 R 2,783 R 0 R 0 R 0 R 0 R 0 R 0

R 79,040 - R 79,089 R 0 R 2,792 R 2,792 R 0 R 0 R 0 R 0 R 0 R 0

R 79,090 - R 79,139 R 0 R 2,801 R 2,801 R 0 R 0 R 0 R 0 R 0 R 0

R 79,140 - R 79,189 R 0 R 2,810 R 2,810 R 0 R 0 R 0 R 0 R 0 R 0

R 79,190 - R 79,239 R 0 R 2,819 R 2,819 R 0 R 0 R 0 R 0 R 0 R 0

R 79,240 - R 79,289 R 0 R 2,828 R 2,828 R 0 R 0 R 0 R 0 R 0 R 0

R 79,290 - R 79,339 R 0 R 2,837 R 2,837 R 0 R 0 R 0 R 0 R 0 R 0

R 79,340 - R 79,389 R 0 R 2,846 R 2,846 R 0 R 0 R 0 R 0 R 0 R 0

R 79,390 - R 79,439 R 0 R 2,855 R 2,855 R 0 R 0 R 0 R 0 R 0 R 0

R 79,440 - R 79,489 R 0 R 2,864 R 2,864 R 0 R 0 R 0 R 0 R 0 R 0

R 79,490 - R 79,539 R 0 R 2,873 R 2,873 R 0 R 0 R 0 R 0 R 0 R 0

R 79,540 - R 79,589 R 0 R 2,882 R 2,882 R 0 R 0 R 0 R 0 R 0 R 0

R 79,590 - R 79,639 R 0 R 2,891 R 2,891 R 0 R 0 R 0 R 0 R 0 R 0

R 79,640 - R 79,689 R 0 R 2,900 R 2,900 R 0 R 0 R 0 R 0 R 0 R 0

R 79,690 - R 79,739 R 0 R 2,909 R 2,909 R 0 R 0 R 0 R 0 R 0 R 0

R 79,740 - R 79,789 R 0 R 2,918 R 2,918 R 0 R 0 R 0 R 0 R 0 R 0

R 79,790 - R 79,839 R 0 R 2,927 R 2,927 R 0 R 0 R 0 R 0 R 0 R 0

R 79,840 - R 79,889 R 0 R 2,936 R 2,936 R 0 R 0 R 0 R 0 R 0 R 0

R 79,890 - R 79,939 R 0 R 2,945 R 2,945 R 0 R 0 R 0 R 0 R 0 R 0

R 79,940 - R 79,989 R 0 R 2,954 R 2,954 R 0 R 0 R 0 R 0 R 0 R 0

R 79,990 - R 80,039 R 0 R 2,963 R 2,963 R 0 R 0 R 0 R 0 R 0 R 0

R 80,040 - R 80,089 R 0 R 2,972 R 2,972 R 0 R 0 R 0 R 0 R 0 R 0

R 80,090 - R 80,139 R 0 R 2,981 R 2,981 R 0 R 0 R 0 R 0 R 0 R 0

R 80,140 - R 80,189 R 0 R 2,990 R 2,990 R 0 R 0 R 0 R 0 R 0 R 0

R 80,190 - R 80,239 R 0 R 2,999 R 2,999 R 0 R 0 R 0 R 0 R 0 R 0

R 80,240 - R 80,289 R 0 R 3,008 R 3,008 R 0 R 0 R 0 R 0 R 0 R 0

R 80,290 - R 80,339 R 0 R 3,017 R 3,017 R 0 R 0 R 0 R 0 R 0 R 0

R 80,340 - R 80,389 R 0 R 3,026 R 3,026 R 0 R 0 R 0 R 0 R 0 R 0

R 80,390 - R 80,439 R 0 R 3,035 R 3,035 R 0 R 0 R 0 R 0 R 0 R 0

R 80,440 - R 80,489 R 0 R 3,044 R 3,044 R 0 R 0 R 0 R 0 R 0 R 0

R 80,490 - R 80,539 R 0 R 3,053 R 3,053 R 0 R 0 R 0 R 0 R 0 R 0

R 80,540 - R 80,589 R 0 R 3,062 R 3,062 R 0 R 0 R 0 R 0 R 0 R 0

R 80,590 - R 80,639 R 0 R 3,071 R 3,071 R 0 R 0 R 0 R 0 R 0 R 0

R 80,640 - R 80,689 R 0 R 3,080 R 3,080 R 0 R 0 R 0 R 0 R 0 R 0

R 80,690 - R 80,739 R 0 R 3,089 R 3,089 R 0 R 0 R 0 R 0 R 0 R 0

R 80,740 - R 80,789 R 0 R 3,098 R 3,098 R 0 R 0 R 0 R 0 R 0 R 0

R 80,790 - R 80,839 R 0 R 3,107 R 3,107 R 0 R 0 R 0 R 0 R 0 R 0

R 80,840 - R 80,889 R 0 R 3,116 R 3,116 R 0 R 0 R 0 R 0 R 0 R 0

R 80,890 - R 80,939 R 0 R 3,125 R 3,125 R 0 R 0 R 0 R 0 R 0 R 0

R 80,940 - R 80,989 R 0 R 3,134 R 3,134 R 0 R 0 R 0 R 0 R 0 R 0

R 80,990 - R 81,039 R 0 R 3,143 R 3,143 R 0 R 0 R 0 R 0 R 0 R 0

R 81,040 - R 81,089 R 0 R 3,152 R 3,152 R 0 R 0 R 0 R 0 R 0 R 0

R 81,090 - R 81,139 R 0 R 3,161 R 3,161 R 0 R 0 R 0 R 0 R 0 R 0

R 81,140 - R 81,189 R 0 R 3,170 R 3,170 R 0 R 0 R 0 R 0 R 0 R 0

R 81,190 - R 81,239 R 0 R 3,179 R 3,179 R 0 R 0 R 0 R 0 R 0 R 0

R 78,740 - R 81,239 TABLE D

Page 33: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 15 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 81,240 - R 81,289 R 0 R 3,188 R 3,188 R 0 R 0 R 0 R 0 R 0 R 0

R 81,290 - R 81,339 R 0 R 3,197 R 3,197 R 0 R 0 R 0 R 0 R 0 R 0

R 81,340 - R 81,389 R 0 R 3,206 R 3,206 R 0 R 0 R 0 R 0 R 0 R 0

R 81,390 - R 81,439 R 0 R 3,215 R 3,215 R 0 R 0 R 0 R 0 R 0 R 0

R 81,440 - R 81,489 R 0 R 3,224 R 3,224 R 0 R 0 R 0 R 0 R 0 R 0

R 81,490 - R 81,539 R 0 R 3,233 R 3,233 R 0 R 0 R 0 R 0 R 0 R 0

R 81,540 - R 81,589 R 0 R 3,242 R 3,242 R 0 R 0 R 0 R 0 R 0 R 0

R 81,590 - R 81,639 R 0 R 3,251 R 3,251 R 0 R 0 R 0 R 0 R 0 R 0

R 81,640 - R 81,689 R 0 R 3,260 R 3,260 R 0 R 0 R 0 R 0 R 0 R 0

R 81,690 - R 81,739 R 0 R 3,269 R 3,269 R 0 R 0 R 0 R 0 R 0 R 0

R 81,740 - R 81,789 R 0 R 3,278 R 3,278 R 0 R 0 R 0 R 0 R 0 R 0

R 81,790 - R 81,839 R 0 R 3,287 R 3,287 R 0 R 0 R 0 R 0 R 0 R 0

R 81,840 - R 81,889 R 0 R 3,296 R 3,296 R 0 R 0 R 0 R 0 R 0 R 0

R 81,890 - R 81,939 R 0 R 3,305 R 3,305 R 0 R 0 R 0 R 0 R 0 R 0

R 81,940 - R 81,989 R 0 R 3,314 R 3,314 R 0 R 0 R 0 R 0 R 0 R 0

R 81,990 - R 82,039 R 0 R 3,323 R 3,323 R 0 R 0 R 0 R 0 R 0 R 0

R 82,040 - R 82,089 R 0 R 3,332 R 3,332 R 0 R 0 R 0 R 0 R 0 R 0

R 82,090 - R 82,139 R 0 R 3,341 R 3,341 R 0 R 0 R 0 R 0 R 0 R 0

R 82,140 - R 82,189 R 0 R 3,350 R 3,350 R 0 R 0 R 0 R 0 R 0 R 0

R 82,190 - R 82,239 R 0 R 3,359 R 3,359 R 0 R 0 R 0 R 0 R 0 R 0

R 82,240 - R 82,289 R 0 R 3,368 R 3,368 R 0 R 0 R 0 R 0 R 0 R 0

R 82,290 - R 82,339 R 0 R 3,377 R 3,377 R 0 R 0 R 0 R 0 R 0 R 0

R 82,340 - R 82,389 R 0 R 3,386 R 3,386 R 0 R 0 R 0 R 0 R 0 R 0

R 82,390 - R 82,439 R 0 R 3,395 R 3,395 R 0 R 0 R 0 R 0 R 0 R 0

R 82,440 - R 82,489 R 0 R 3,404 R 3,404 R 0 R 0 R 0 R 0 R 0 R 0

R 82,490 - R 82,539 R 0 R 3,413 R 3,413 R 0 R 0 R 0 R 0 R 0 R 0

R 82,540 - R 82,589 R 0 R 3,422 R 3,422 R 0 R 0 R 0 R 0 R 0 R 0

R 82,590 - R 82,639 R 0 R 3,431 R 3,431 R 0 R 0 R 0 R 0 R 0 R 0

R 82,640 - R 82,689 R 0 R 3,440 R 3,440 R 0 R 0 R 0 R 0 R 0 R 0

R 82,690 - R 82,739 R 0 R 3,449 R 3,449 R 0 R 0 R 0 R 0 R 0 R 0

R 82,740 - R 82,789 R 0 R 3,458 R 3,458 R 0 R 0 R 0 R 0 R 0 R 0

R 82,790 - R 82,839 R 0 R 3,467 R 3,467 R 0 R 0 R 0 R 0 R 0 R 0

R 82,840 - R 82,889 R 0 R 3,476 R 3,476 R 0 R 0 R 0 R 0 R 0 R 0

R 82,890 - R 82,939 R 0 R 3,485 R 3,485 R 0 R 0 R 0 R 0 R 0 R 0

R 82,940 - R 82,989 R 0 R 3,494 R 3,494 R 0 R 0 R 0 R 0 R 0 R 0

R 82,990 - R 83,039 R 0 R 3,503 R 3,503 R 0 R 0 R 0 R 0 R 0 R 0

R 83,040 - R 83,089 R 0 R 3,512 R 3,512 R 0 R 0 R 0 R 0 R 0 R 0

R 83,090 - R 83,139 R 0 R 3,521 R 3,521 R 0 R 0 R 0 R 0 R 0 R 0

R 83,140 - R 83,189 R 0 R 3,530 R 3,530 R 0 R 0 R 0 R 0 R 0 R 0

R 83,190 - R 83,239 R 0 R 3,539 R 3,539 R 0 R 0 R 0 R 0 R 0 R 0

R 83,240 - R 83,289 R 0 R 3,548 R 3,548 R 0 R 0 R 0 R 0 R 0 R 0

R 83,290 - R 83,339 R 0 R 3,557 R 3,557 R 0 R 0 R 0 R 0 R 0 R 0

R 83,340 - R 83,389 R 0 R 3,566 R 3,566 R 0 R 0 R 0 R 0 R 0 R 0

R 83,390 - R 83,439 R 0 R 3,575 R 3,575 R 0 R 0 R 0 R 0 R 0 R 0

R 83,440 - R 83,489 R 0 R 3,584 R 3,584 R 0 R 0 R 0 R 0 R 0 R 0

R 83,490 - R 83,539 R 0 R 3,593 R 3,593 R 0 R 0 R 0 R 0 R 0 R 0

R 83,540 - R 83,589 R 0 R 3,602 R 3,602 R 0 R 0 R 0 R 0 R 0 R 0

R 83,590 - R 83,639 R 0 R 3,611 R 3,611 R 0 R 0 R 0 R 0 R 0 R 0

R 83,640 - R 83,689 R 0 R 3,620 R 3,620 R 0 R 0 R 0 R 0 R 0 R 0

R 83,690 - R 83,739 R 0 R 3,629 R 3,629 R 0 R 0 R 0 R 0 R 0 R 0

R 81,240 - R 83,739 TABLE D

Page 34: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 16 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 83,740 - R 83,789 R 0 R 3,638 R 3,638 R 0 R 0 R 0 R 0 R 0 R 0

R 83,790 - R 83,839 R 0 R 3,647 R 3,647 R 0 R 0 R 0 R 0 R 0 R 0

R 83,840 - R 83,889 R 0 R 3,656 R 3,656 R 0 R 0 R 0 R 0 R 0 R 0

R 83,890 - R 83,939 R 0 R 3,665 R 3,665 R 0 R 0 R 0 R 0 R 0 R 0

R 83,940 - R 83,989 R 0 R 3,674 R 3,674 R 0 R 0 R 0 R 0 R 0 R 0

R 83,990 - R 84,039 R 0 R 3,683 R 3,683 R 0 R 0 R 0 R 0 R 0 R 0

R 84,040 - R 84,089 R 0 R 3,692 R 3,692 R 0 R 0 R 0 R 0 R 0 R 0

R 84,090 - R 84,139 R 0 R 3,701 R 3,701 R 0 R 0 R 0 R 0 R 0 R 0

R 84,140 - R 84,189 R 0 R 3,710 R 3,710 R 0 R 0 R 0 R 0 R 0 R 0

R 84,190 - R 84,239 R 0 R 3,719 R 3,719 R 0 R 0 R 0 R 0 R 0 R 0

R 84,240 - R 84,289 R 0 R 3,728 R 3,728 R 0 R 0 R 0 R 0 R 0 R 0

R 84,290 - R 84,339 R 0 R 3,737 R 3,737 R 0 R 0 R 0 R 0 R 0 R 0

R 84,340 - R 84,389 R 0 R 3,746 R 3,746 R 0 R 0 R 0 R 0 R 0 R 0

R 84,390 - R 84,439 R 0 R 3,755 R 3,755 R 0 R 0 R 0 R 0 R 0 R 0

R 84,440 - R 84,489 R 0 R 3,764 R 3,764 R 0 R 0 R 0 R 0 R 0 R 0

R 84,490 - R 84,539 R 0 R 3,773 R 3,773 R 0 R 0 R 0 R 0 R 0 R 0

R 84,540 - R 84,589 R 0 R 3,782 R 3,782 R 0 R 0 R 0 R 0 R 0 R 0

R 84,590 - R 84,639 R 0 R 3,791 R 3,791 R 0 R 0 R 0 R 0 R 0 R 0

R 84,640 - R 84,689 R 0 R 3,800 R 3,800 R 0 R 0 R 0 R 0 R 0 R 0

R 84,690 - R 84,739 R 0 R 3,809 R 3,809 R 0 R 0 R 0 R 0 R 0 R 0

R 84,740 - R 84,789 R 0 R 3,818 R 3,818 R 0 R 0 R 0 R 0 R 0 R 0

R 84,790 - R 84,839 R 0 R 3,827 R 3,827 R 0 R 0 R 0 R 0 R 0 R 0

R 84,840 - R 84,889 R 0 R 3,836 R 3,836 R 0 R 0 R 0 R 0 R 0 R 0

R 84,890 - R 84,939 R 0 R 3,845 R 3,845 R 0 R 0 R 0 R 0 R 0 R 0

R 84,940 - R 84,989 R 0 R 3,854 R 3,854 R 0 R 0 R 0 R 0 R 0 R 0

R 84,990 - R 85,039 R 0 R 3,863 R 3,863 R 0 R 0 R 0 R 0 R 0 R 0

R 85,040 - R 85,089 R 0 R 3,872 R 3,872 R 0 R 0 R 0 R 0 R 0 R 0

R 85,090 - R 85,139 R 0 R 3,881 R 3,881 R 0 R 0 R 0 R 0 R 0 R 0

R 85,140 - R 85,189 R 0 R 3,890 R 3,890 R 0 R 0 R 0 R 0 R 0 R 0

R 85,190 - R 85,239 R 0 R 3,899 R 3,899 R 0 R 0 R 0 R 0 R 0 R 0

R 85,240 - R 85,289 R 0 R 3,908 R 3,908 R 0 R 0 R 0 R 0 R 0 R 0

R 85,290 - R 85,339 R 0 R 3,917 R 3,917 R 0 R 0 R 0 R 0 R 0 R 0

R 85,340 - R 85,389 R 0 R 3,926 R 3,926 R 0 R 0 R 0 R 0 R 0 R 0

R 85,390 - R 85,439 R 0 R 3,935 R 3,935 R 0 R 0 R 0 R 0 R 0 R 0

R 85,440 - R 85,489 R 0 R 3,944 R 3,944 R 0 R 0 R 0 R 0 R 0 R 0

R 85,490 - R 85,539 R 0 R 3,953 R 3,953 R 0 R 0 R 0 R 0 R 0 R 0

R 85,540 - R 85,589 R 0 R 3,962 R 3,962 R 0 R 0 R 0 R 0 R 0 R 0

R 85,590 - R 85,639 R 0 R 3,971 R 3,971 R 0 R 0 R 0 R 0 R 0 R 0

R 85,640 - R 85,689 R 0 R 3,980 R 3,980 R 0 R 0 R 0 R 0 R 0 R 0

R 85,690 - R 85,739 R 0 R 3,989 R 3,989 R 0 R 0 R 0 R 0 R 0 R 0

R 85,740 - R 85,789 R 0 R 3,998 R 3,998 R 0 R 0 R 0 R 0 R 0 R 0

R 85,790 - R 85,839 R 0 R 4,007 R 4,007 R 0 R 0 R 0 R 0 R 0 R 0

R 85,840 - R 85,889 R 0 R 4,016 R 4,016 R 0 R 0 R 0 R 0 R 0 R 0

R 85,890 - R 85,939 R 0 R 4,025 R 4,025 R 0 R 0 R 0 R 0 R 0 R 0

R 85,940 - R 85,989 R 0 R 4,034 R 4,034 R 0 R 0 R 0 R 0 R 0 R 0

R 85,990 - R 86,039 R 0 R 4,043 R 4,043 R 0 R 0 R 0 R 0 R 0 R 0

R 86,040 - R 86,089 R 0 R 4,052 R 4,052 R 0 R 0 R 0 R 0 R 0 R 0

R 86,090 - R 86,139 R 0 R 4,061 R 4,061 R 0 R 0 R 0 R 0 R 0 R 0

R 86,140 - R 86,189 R 0 R 4,070 R 4,070 R 0 R 0 R 0 R 0 R 0 R 0

R 86,190 - R 86,239 R 0 R 4,079 R 4,079 R 0 R 0 R 0 R 0 R 0 R 0

R 83,740 - R 86,239 TABLE D

Page 35: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 17 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 86,240 - R 86,289 R 0 R 4,088 R 4,088 R 0 R 0 R 0 R 0 R 0 R 0

R 86,290 - R 86,339 R 0 R 4,097 R 4,097 R 0 R 0 R 0 R 0 R 0 R 0

R 86,340 - R 86,389 R 0 R 4,106 R 4,106 R 0 R 0 R 0 R 0 R 0 R 0

R 86,390 - R 86,439 R 0 R 4,115 R 4,115 R 0 R 0 R 0 R 0 R 0 R 0

R 86,440 - R 86,489 R 0 R 4,124 R 4,124 R 0 R 0 R 0 R 0 R 0 R 0

R 86,490 - R 86,539 R 0 R 4,133 R 4,133 R 0 R 0 R 0 R 0 R 0 R 0

R 86,540 - R 86,589 R 0 R 4,142 R 4,142 R 0 R 0 R 0 R 0 R 0 R 0

R 86,590 - R 86,639 R 0 R 4,151 R 4,151 R 0 R 0 R 0 R 0 R 0 R 0

R 86,640 - R 86,689 R 0 R 4,160 R 4,160 R 0 R 0 R 0 R 0 R 0 R 0

R 86,690 - R 86,739 R 0 R 4,169 R 4,169 R 0 R 0 R 0 R 0 R 0 R 0

R 86,740 - R 86,789 R 0 R 4,178 R 4,178 R 0 R 0 R 0 R 0 R 0 R 0

R 86,790 - R 86,839 R 0 R 4,187 R 4,187 R 0 R 0 R 0 R 0 R 0 R 0

R 86,840 - R 86,889 R 0 R 4,196 R 4,196 R 0 R 0 R 0 R 0 R 0 R 0

R 86,890 - R 86,939 R 0 R 4,205 R 4,205 R 0 R 0 R 0 R 0 R 0 R 0

R 86,940 - R 86,989 R 0 R 4,214 R 4,214 R 0 R 0 R 0 R 0 R 0 R 0

R 86,990 - R 87,039 R 0 R 4,223 R 4,223 R 0 R 0 R 0 R 0 R 0 R 0

R 87,040 - R 87,089 R 0 R 4,232 R 4,232 R 0 R 0 R 0 R 0 R 0 R 0

R 87,090 - R 87,139 R 0 R 4,241 R 4,241 R 0 R 0 R 0 R 0 R 0 R 0

R 87,140 - R 87,189 R 0 R 4,250 R 4,250 R 0 R 0 R 0 R 0 R 0 R 0

R 87,190 - R 87,239 R 0 R 4,259 R 4,259 R 0 R 0 R 0 R 0 R 0 R 0

R 87,240 - R 87,289 R 0 R 4,268 R 4,268 R 0 R 0 R 0 R 0 R 0 R 0

R 87,290 - R 87,339 R 0 R 4,277 R 4,277 R 0 R 0 R 0 R 0 R 0 R 0

R 87,340 - R 87,389 R 0 R 4,286 R 4,286 R 0 R 0 R 0 R 0 R 0 R 0

R 87,390 - R 87,439 R 0 R 4,295 R 4,295 R 0 R 0 R 0 R 0 R 0 R 0

R 87,440 - R 87,489 R 0 R 4,304 R 4,304 R 0 R 0 R 0 R 0 R 0 R 0

R 87,490 - R 87,539 R 0 R 4,313 R 4,313 R 0 R 0 R 0 R 0 R 0 R 0

R 87,540 - R 87,589 R 0 R 4,322 R 4,322 R 0 R 0 R 0 R 0 R 0 R 0

R 87,590 - R 87,639 R 0 R 4,331 R 4,331 R 0 R 0 R 0 R 0 R 0 R 0

R 87,640 - R 87,689 R 0 R 4,340 R 4,340 R 0 R 0 R 0 R 0 R 0 R 0

R 87,690 - R 87,739 R 0 R 4,349 R 4,349 R 0 R 0 R 0 R 0 R 0 R 0

R 87,740 - R 87,789 R 0 R 4,358 R 4,358 R 0 R 0 R 0 R 0 R 0 R 0

R 87,790 - R 87,839 R 0 R 4,367 R 4,367 R 0 R 0 R 0 R 0 R 0 R 0

R 87,840 - R 87,889 R 0 R 4,376 R 4,376 R 0 R 0 R 0 R 0 R 0 R 0

R 87,890 - R 87,939 R 0 R 4,385 R 4,385 R 0 R 0 R 0 R 0 R 0 R 0

R 87,940 - R 87,989 R 0 R 4,394 R 4,394 R 0 R 0 R 0 R 0 R 0 R 0

R 87,990 - R 88,039 R 0 R 4,403 R 4,403 R 0 R 0 R 0 R 0 R 0 R 0

R 88,040 - R 88,089 R 0 R 4,412 R 4,412 R 0 R 0 R 0 R 0 R 0 R 0

R 88,090 - R 88,139 R 0 R 4,421 R 4,421 R 0 R 0 R 0 R 0 R 0 R 0

R 88,140 - R 88,189 R 0 R 4,430 R 4,430 R 0 R 0 R 0 R 0 R 0 R 0

R 88,190 - R 88,239 R 0 R 4,439 R 4,439 R 0 R 0 R 0 R 0 R 0 R 0

R 88,240 - R 88,289 R 0 R 4,448 R 4,448 R 0 R 0 R 0 R 0 R 0 R 0

R 88,290 - R 88,339 R 0 R 4,457 R 4,457 R 0 R 0 R 0 R 0 R 0 R 0

R 88,340 - R 88,389 R 0 R 4,466 R 4,466 R 0 R 0 R 0 R 0 R 0 R 0

R 88,390 - R 88,439 R 0 R 4,475 R 4,475 R 0 R 0 R 0 R 0 R 0 R 0

R 88,440 - R 88,489 R 0 R 4,484 R 4,484 R 0 R 0 R 0 R 0 R 0 R 0

R 88,490 - R 88,539 R 0 R 4,493 R 4,493 R 0 R 0 R 0 R 0 R 0 R 0

R 88,540 - R 88,589 R 0 R 4,502 R 4,502 R 0 R 0 R 0 R 0 R 0 R 0

R 88,590 - R 88,639 R 0 R 4,511 R 4,511 R 0 R 0 R 0 R 0 R 0 R 0

R 88,640 - R 88,689 R 0 R 4,520 R 4,520 R 0 R 0 R 0 R 0 R 0 R 0

R 88,690 - R 88,739 R 0 R 4,529 R 4,529 R 0 R 0 R 0 R 0 R 0 R 0

R 86,240 - R 88,739 TABLE D

Page 36: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 18 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 88,740 - R 88,789 R 0 R 4,538 R 4,538 R 0 R 0 R 0 R 0 R 0 R 0

R 88,790 - R 88,839 R 0 R 4,547 R 4,547 R 0 R 0 R 0 R 0 R 0 R 0

R 88,840 - R 88,889 R 0 R 4,556 R 4,556 R 0 R 0 R 0 R 0 R 0 R 0

R 88,890 - R 88,939 R 0 R 4,565 R 4,565 R 0 R 0 R 0 R 0 R 0 R 0

R 88,940 - R 88,989 R 0 R 4,574 R 4,574 R 0 R 0 R 0 R 0 R 0 R 0

R 88,990 - R 89,039 R 0 R 4,583 R 4,583 R 0 R 0 R 0 R 0 R 0 R 0

R 89,040 - R 89,089 R 0 R 4,592 R 4,592 R 0 R 0 R 0 R 0 R 0 R 0

R 89,090 - R 89,139 R 0 R 4,601 R 4,601 R 0 R 0 R 0 R 0 R 0 R 0

R 89,140 - R 89,189 R 0 R 4,610 R 4,610 R 0 R 0 R 0 R 0 R 0 R 0

R 89,190 - R 89,239 R 0 R 4,619 R 4,619 R 0 R 0 R 0 R 0 R 0 R 0

R 89,240 - R 89,289 R 0 R 4,628 R 4,628 R 0 R 0 R 0 R 0 R 0 R 0

R 89,290 - R 89,339 R 0 R 4,637 R 4,637 R 0 R 0 R 0 R 0 R 0 R 0

R 89,340 - R 89,389 R 0 R 4,646 R 4,646 R 0 R 0 R 0 R 0 R 0 R 0

R 89,390 - R 89,439 R 0 R 4,655 R 4,655 R 0 R 0 R 0 R 0 R 0 R 0

R 89,440 - R 89,489 R 0 R 4,664 R 4,664 R 0 R 0 R 0 R 0 R 0 R 0

R 89,490 - R 89,539 R 0 R 4,673 R 4,673 R 0 R 0 R 0 R 0 R 0 R 0

R 89,540 - R 89,589 R 0 R 4,682 R 4,682 R 0 R 0 R 0 R 0 R 0 R 0

R 89,590 - R 89,639 R 0 R 4,691 R 4,691 R 0 R 0 R 0 R 0 R 0 R 0

R 89,640 - R 89,689 R 0 R 4,700 R 4,700 R 0 R 0 R 0 R 0 R 0 R 0

R 89,690 - R 89,739 R 0 R 4,709 R 4,709 R 0 R 0 R 0 R 0 R 0 R 0

R 89,740 - R 89,789 R 0 R 4,718 R 4,718 R 0 R 0 R 0 R 0 R 0 R 0

R 89,790 - R 89,839 R 0 R 4,727 R 4,727 R 0 R 0 R 0 R 0 R 0 R 0

R 89,840 - R 89,889 R 0 R 4,736 R 4,736 R 0 R 0 R 0 R 0 R 0 R 0

R 89,890 - R 89,939 R 0 R 4,745 R 4,745 R 0 R 0 R 0 R 0 R 0 R 0

R 89,940 - R 89,989 R 0 R 4,754 R 4,754 R 0 R 0 R 0 R 0 R 0 R 0

R 89,990 - R 90,039 R 0 R 4,763 R 4,763 R 0 R 0 R 0 R 0 R 0 R 0

R 90,040 - R 90,089 R 0 R 4,772 R 4,772 R 0 R 0 R 0 R 0 R 0 R 0

R 90,090 - R 90,139 R 0 R 4,781 R 4,781 R 0 R 0 R 0 R 0 R 0 R 0

R 90,140 - R 90,189 R 0 R 4,790 R 4,790 R 0 R 0 R 0 R 0 R 0 R 0

R 90,190 - R 90,239 R 0 R 4,799 R 4,799 R 0 R 0 R 0 R 0 R 0 R 0

R 90,240 - R 90,289 R 0 R 4,808 R 4,808 R 0 R 0 R 0 R 0 R 0 R 0

R 90,290 - R 90,339 R 0 R 4,817 R 4,817 R 0 R 0 R 0 R 0 R 0 R 0

R 90,340 - R 90,389 R 0 R 4,826 R 4,826 R 0 R 0 R 0 R 0 R 0 R 0

R 90,390 - R 90,439 R 0 R 4,835 R 4,835 R 0 R 0 R 0 R 0 R 0 R 0

R 90,440 - R 90,489 R 0 R 4,844 R 4,844 R 0 R 0 R 0 R 0 R 0 R 0

R 90,490 - R 90,539 R 0 R 4,853 R 4,853 R 0 R 0 R 0 R 0 R 0 R 0

R 90,540 - R 90,589 R 0 R 4,862 R 4,862 R 0 R 0 R 0 R 0 R 0 R 0

R 90,590 - R 90,639 R 0 R 4,871 R 4,871 R 0 R 0 R 0 R 0 R 0 R 0

R 90,640 - R 90,689 R 0 R 4,880 R 4,880 R 0 R 0 R 0 R 0 R 0 R 0

R 90,690 - R 90,739 R 0 R 4,889 R 4,889 R 0 R 0 R 0 R 0 R 0 R 0

R 90,740 - R 90,789 R 0 R 4,898 R 4,898 R 0 R 0 R 0 R 0 R 0 R 0

R 90,790 - R 90,839 R 0 R 4,907 R 4,907 R 0 R 0 R 0 R 0 R 0 R 0

R 90,840 - R 90,889 R 0 R 4,916 R 4,916 R 0 R 0 R 0 R 0 R 0 R 0

R 90,890 - R 90,939 R 0 R 4,925 R 4,925 R 0 R 0 R 0 R 0 R 0 R 0

R 90,940 - R 90,989 R 0 R 4,934 R 4,934 R 0 R 0 R 0 R 0 R 0 R 0

R 90,990 - R 91,039 R 0 R 4,943 R 4,943 R 0 R 0 R 0 R 0 R 0 R 0

R 91,040 - R 91,089 R 0 R 4,952 R 4,952 R 0 R 0 R 0 R 0 R 0 R 0

R 91,090 - R 91,139 R 0 R 4,961 R 4,961 R 0 R 0 R 0 R 0 R 0 R 0

R 91,140 - R 91,189 R 0 R 4,970 R 4,970 R 0 R 0 R 0 R 0 R 0 R 0

R 91,190 - R 91,239 R 0 R 4,979 R 4,979 R 0 R 0 R 0 R 0 R 0 R 0

R 88,740 - R 91,239 TABLE D

Page 37: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 19 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 91,240 - R 91,289 R 0 R 4,988 R 4,988 R 0 R 0 R 0 R 0 R 0 R 0

R 91,290 - R 91,339 R 0 R 4,997 R 4,997 R 0 R 0 R 0 R 0 R 0 R 0

R 91,340 - R 91,389 R 0 R 5,006 R 5,006 R 0 R 0 R 0 R 0 R 0 R 0

R 91,390 - R 91,439 R 0 R 5,015 R 5,015 R 0 R 0 R 0 R 0 R 0 R 0

R 91,440 - R 91,489 R 0 R 5,024 R 5,024 R 0 R 0 R 0 R 0 R 0 R 0

R 91,490 - R 91,539 R 0 R 5,033 R 5,033 R 0 R 0 R 0 R 0 R 0 R 0

R 91,540 - R 91,589 R 0 R 5,042 R 5,042 R 0 R 0 R 0 R 0 R 0 R 0

R 91,590 - R 91,639 R 0 R 5,051 R 5,051 R 0 R 0 R 0 R 0 R 0 R 0

R 91,640 - R 91,689 R 0 R 5,060 R 5,060 R 0 R 0 R 0 R 0 R 0 R 0

R 91,690 - R 91,739 R 0 R 5,069 R 5,069 R 0 R 0 R 0 R 0 R 0 R 0

R 91,740 - R 91,789 R 0 R 5,078 R 5,078 R 0 R 0 R 0 R 0 R 0 R 0

R 91,790 - R 91,839 R 0 R 5,087 R 5,087 R 0 R 0 R 0 R 0 R 0 R 0

R 91,840 - R 91,889 R 0 R 5,096 R 5,096 R 0 R 0 R 0 R 0 R 0 R 0

R 91,890 - R 91,939 R 0 R 5,105 R 5,105 R 0 R 0 R 0 R 0 R 0 R 0

R 91,940 - R 91,989 R 0 R 5,114 R 5,114 R 0 R 0 R 0 R 0 R 0 R 0

R 91,990 - R 92,039 R 0 R 5,123 R 5,123 R 0 R 0 R 0 R 0 R 0 R 0

R 92,040 - R 92,089 R 0 R 5,132 R 5,132 R 0 R 0 R 0 R 0 R 0 R 0

R 92,090 - R 92,139 R 0 R 5,141 R 5,141 R 0 R 0 R 0 R 0 R 0 R 0

R 92,140 - R 92,189 R 0 R 5,150 R 5,150 R 0 R 0 R 0 R 0 R 0 R 0

R 92,190 - R 92,239 R 0 R 5,159 R 5,159 R 0 R 0 R 0 R 0 R 0 R 0

R 92,240 - R 92,289 R 0 R 5,168 R 5,168 R 0 R 0 R 0 R 0 R 0 R 0

R 92,290 - R 92,339 R 0 R 5,177 R 5,177 R 0 R 0 R 0 R 0 R 0 R 0

R 92,340 - R 92,389 R 0 R 5,186 R 5,186 R 0 R 0 R 0 R 0 R 0 R 0

R 92,390 - R 92,439 R 0 R 5,195 R 5,195 R 0 R 0 R 0 R 0 R 0 R 0

R 92,440 - R 92,489 R 0 R 5,204 R 5,204 R 0 R 0 R 0 R 0 R 0 R 0

R 92,490 - R 92,539 R 0 R 5,213 R 5,213 R 0 R 0 R 0 R 0 R 0 R 0

R 92,540 - R 92,589 R 0 R 5,222 R 5,222 R 0 R 0 R 0 R 0 R 0 R 0

R 92,590 - R 92,639 R 0 R 5,231 R 5,231 R 0 R 0 R 0 R 0 R 0 R 0

R 92,640 - R 92,689 R 0 R 5,240 R 5,240 R 0 R 0 R 0 R 0 R 0 R 0

R 92,690 - R 92,739 R 0 R 5,249 R 5,249 R 0 R 0 R 0 R 0 R 0 R 0

R 92,740 - R 92,789 R 0 R 5,258 R 5,258 R 0 R 0 R 0 R 0 R 0 R 0

R 92,790 - R 92,839 R 0 R 5,267 R 5,267 R 0 R 0 R 0 R 0 R 0 R 0

R 92,840 - R 92,889 R 0 R 5,276 R 5,276 R 0 R 0 R 0 R 0 R 0 R 0

R 92,890 - R 92,939 R 0 R 5,285 R 5,285 R 0 R 0 R 0 R 0 R 0 R 0

R 92,940 - R 92,989 R 0 R 5,294 R 5,294 R 0 R 0 R 0 R 0 R 0 R 0

R 92,990 - R 93,039 R 0 R 5,303 R 5,303 R 0 R 0 R 0 R 0 R 0 R 0

R 93,040 - R 93,089 R 0 R 5,312 R 5,312 R 0 R 0 R 0 R 0 R 0 R 0

R 93,090 - R 93,139 R 0 R 5,321 R 5,321 R 0 R 0 R 0 R 0 R 0 R 0

R 93,140 - R 93,189 R 0 R 5,330 R 5,330 R 0 R 0 R 0 R 0 R 0 R 0

R 93,190 - R 93,239 R 0 R 5,339 R 5,339 R 0 R 0 R 0 R 0 R 0 R 0

R 93,240 - R 93,289 R 0 R 5,348 R 5,348 R 0 R 0 R 0 R 0 R 0 R 0

R 93,290 - R 93,339 R 0 R 5,357 R 5,357 R 0 R 0 R 0 R 0 R 0 R 0

R 93,340 - R 93,389 R 0 R 5,366 R 5,366 R 0 R 0 R 0 R 0 R 0 R 0

R 93,390 - R 93,439 R 0 R 5,375 R 5,375 R 0 R 0 R 0 R 0 R 0 R 0

R 93,440 - R 93,489 R 0 R 5,384 R 5,384 R 0 R 0 R 0 R 0 R 0 R 0

R 93,490 - R 93,539 R 0 R 5,393 R 5,393 R 0 R 0 R 0 R 0 R 0 R 0

R 93,540 - R 93,589 R 0 R 5,402 R 5,402 R 0 R 0 R 0 R 0 R 0 R 0

R 93,590 - R 93,639 R 0 R 5,411 R 5,411 R 0 R 0 R 0 R 0 R 0 R 0

R 93,640 - R 93,689 R 0 R 5,420 R 5,420 R 0 R 0 R 0 R 0 R 0 R 0

R 93,690 - R 93,739 R 0 R 5,429 R 5,429 R 0 R 0 R 0 R 0 R 0 R 0

R 91,240 - R 93,739 TABLE D

Page 38: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 20 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 93,740 - R 93,839 R 0 R 5,442 R 5,442 R 0 R 0 R 0 R 0 R 0 R 0

R 93,840 - R 93,939 R 0 R 5,460 R 5,460 R 0 R 0 R 0 R 0 R 0 R 0

R 93,940 - R 94,039 R 0 R 5,478 R 5,478 R 0 R 0 R 0 R 0 R 0 R 0

R 94,040 - R 94,139 R 0 R 5,496 R 5,496 R 0 R 0 R 0 R 0 R 0 R 0

R 94,140 - R 94,239 R 0 R 5,514 R 5,514 R 0 R 0 R 0 R 0 R 0 R 0

R 94,240 - R 94,339 R 0 R 5,532 R 5,532 R 0 R 0 R 0 R 0 R 0 R 0

R 94,340 - R 94,439 R 0 R 5,550 R 5,550 R 0 R 0 R 0 R 0 R 0 R 0

R 94,440 - R 94,539 R 0 R 5,568 R 5,568 R 0 R 0 R 0 R 0 R 0 R 0

R 94,540 - R 94,639 R 0 R 5,586 R 5,586 R 0 R 0 R 0 R 0 R 0 R 0

R 94,640 - R 94,739 R 0 R 5,604 R 5,604 R 0 R 0 R 0 R 0 R 0 R 0

R 94,740 - R 94,839 R 0 R 5,622 R 5,622 R 0 R 0 R 0 R 0 R 0 R 0

R 94,840 - R 94,939 R 0 R 5,640 R 5,640 R 0 R 0 R 0 R 0 R 0 R 0

R 94,940 - R 95,039 R 0 R 5,658 R 5,658 R 0 R 0 R 0 R 0 R 0 R 0

R 95,040 - R 95,139 R 0 R 5,676 R 5,676 R 0 R 0 R 0 R 0 R 0 R 0

R 95,140 - R 95,239 R 0 R 5,694 R 5,694 R 0 R 0 R 0 R 0 R 0 R 0

R 95,240 - R 95,339 R 0 R 5,712 R 5,712 R 0 R 0 R 0 R 0 R 0 R 0

R 95,340 - R 95,439 R 0 R 5,730 R 5,730 R 0 R 0 R 0 R 0 R 0 R 0

R 95,440 - R 95,539 R 0 R 5,748 R 5,748 R 0 R 0 R 0 R 0 R 0 R 0

R 95,540 - R 95,639 R 0 R 5,766 R 5,766 R 0 R 0 R 0 R 0 R 0 R 0

R 95,640 - R 95,739 R 0 R 5,784 R 5,784 R 0 R 0 R 0 R 0 R 0 R 0

R 95,740 - R 95,839 R 0 R 5,802 R 5,802 R 0 R 0 R 0 R 0 R 0 R 0

R 95,840 - R 95,939 R 0 R 5,820 R 5,820 R 0 R 0 R 0 R 0 R 0 R 0

R 95,940 - R 96,039 R 0 R 5,838 R 5,838 R 0 R 0 R 0 R 0 R 0 R 0

R 96,040 - R 96,139 R 0 R 5,856 R 5,856 R 0 R 0 R 0 R 0 R 0 R 0

R 96,140 - R 96,239 R 0 R 5,874 R 5,874 R 0 R 0 R 0 R 0 R 0 R 0

R 96,240 - R 96,339 R 0 R 5,892 R 5,892 R 0 R 0 R 0 R 0 R 0 R 0

R 96,340 - R 96,439 R 0 R 5,910 R 5,910 R 0 R 0 R 0 R 0 R 0 R 0

R 96,440 - R 96,539 R 0 R 5,928 R 5,928 R 0 R 0 R 0 R 0 R 0 R 0

R 96,540 - R 96,639 R 0 R 5,946 R 5,946 R 0 R 0 R 0 R 0 R 0 R 0

R 96,640 - R 96,739 R 0 R 5,964 R 5,964 R 0 R 0 R 0 R 0 R 0 R 0

R 96,740 - R 96,839 R 0 R 5,982 R 5,982 R 0 R 0 R 0 R 0 R 0 R 0

R 96,840 - R 96,939 R 0 R 6,000 R 6,000 R 0 R 0 R 0 R 0 R 0 R 0

R 96,940 - R 97,039 R 0 R 6,018 R 6,018 R 0 R 0 R 0 R 0 R 0 R 0

R 97,040 - R 97,139 R 0 R 6,036 R 6,036 R 0 R 0 R 0 R 0 R 0 R 0

R 97,140 - R 97,239 R 0 R 6,054 R 6,054 R 0 R 0 R 0 R 0 R 0 R 0

R 97,240 - R 97,339 R 0 R 6,072 R 6,072 R 0 R 0 R 0 R 0 R 0 R 0

R 97,340 - R 97,439 R 0 R 6,090 R 6,090 R 0 R 0 R 0 R 0 R 0 R 0

R 97,440 - R 97,539 R 0 R 6,108 R 6,108 R 0 R 0 R 0 R 0 R 0 R 0

R 97,540 - R 97,639 R 0 R 6,126 R 6,126 R 0 R 0 R 0 R 0 R 0 R 0

R 97,640 - R 97,739 R 0 R 6,144 R 6,144 R 0 R 0 R 0 R 0 R 0 R 0

R 97,740 - R 97,839 R 0 R 6,162 R 6,162 R 0 R 0 R 0 R 0 R 0 R 0

R 97,840 - R 97,939 R 0 R 6,180 R 6,180 R 0 R 0 R 0 R 0 R 0 R 0

R 97,940 - R 98,039 R 0 R 6,198 R 6,198 R 0 R 0 R 0 R 0 R 0 R 0

R 98,040 - R 98,139 R 0 R 6,216 R 6,216 R 0 R 0 R 0 R 0 R 0 R 0

R 98,140 - R 98,239 R 0 R 6,234 R 6,234 R 0 R 0 R 0 R 0 R 0 R 0

R 98,240 - R 98,339 R 0 R 6,252 R 6,252 R 0 R 0 R 0 R 0 R 0 R 0

R 98,340 - R 98,439 R 0 R 6,270 R 6,270 R 0 R 0 R 0 R 0 R 0 R 0

R 98,440 - R 98,539 R 0 R 6,288 R 6,288 R 0 R 0 R 0 R 0 R 0 R 0

R 98,540 - R 98,639 R 0 R 6,306 R 6,306 R 0 R 0 R 0 R 0 R 0 R 0

R 98,640 - R 98,739 R 0 R 6,324 R 6,324 R 0 R 0 R 0 R 0 R 0 R 0

R 93,740 - R 98,739 TABLE D

Page 39: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 21 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 98,740 - R 98,839 R 0 R 6,342 R 6,342 R 0 R 0 R 0 R 0 R 0 R 0

R 98,840 - R 98,939 R 0 R 6,360 R 6,360 R 0 R 0 R 0 R 0 R 0 R 0

R 98,940 - R 99,039 R 0 R 6,378 R 6,378 R 0 R 0 R 0 R 0 R 0 R 0

R 99,040 - R 99,139 R 0 R 6,396 R 6,396 R 0 R 6 R 6 R 0 R 0 R 0

R 99,140 - R 99,239 R 0 R 6,414 R 6,414 R 0 R 24 R 24 R 0 R 0 R 0

R 99,240 - R 99,339 R 0 R 6,432 R 6,432 R 0 R 42 R 42 R 0 R 0 R 0

R 99,340 - R 99,439 R 0 R 6,450 R 6,450 R 0 R 60 R 60 R 0 R 0 R 0

R 99,440 - R 99,539 R 0 R 6,468 R 6,468 R 0 R 78 R 78 R 0 R 0 R 0

R 99,540 - R 99,639 R 0 R 6,486 R 6,486 R 0 R 96 R 96 R 0 R 0 R 0

R 99,640 - R 99,739 R 0 R 6,504 R 6,504 R 0 R 114 R 114 R 0 R 0 R 0

R 99,740 - R 99,839 R 0 R 6,522 R 6,522 R 0 R 132 R 132 R 0 R 0 R 0

R 99,840 - R 99,939 R 0 R 6,540 R 6,540 R 0 R 150 R 150 R 0 R 0 R 0

R 99,940 - R 100,039 R 0 R 6,558 R 6,558 R 0 R 168 R 168 R 0 R 0 R 0

R 100,040 - R 100,139 R 0 R 6,576 R 6,576 R 0 R 186 R 186 R 0 R 0 R 0

R 100,140 - R 100,239 R 0 R 6,594 R 6,594 R 0 R 204 R 204 R 0 R 0 R 0

R 100,240 - R 100,339 R 0 R 6,612 R 6,612 R 0 R 222 R 222 R 0 R 0 R 0

R 100,340 - R 100,439 R 0 R 6,630 R 6,630 R 0 R 240 R 240 R 0 R 0 R 0

R 100,440 - R 100,539 R 0 R 6,648 R 6,648 R 0 R 258 R 258 R 0 R 0 R 0

R 100,540 - R 100,639 R 0 R 6,666 R 6,666 R 0 R 276 R 276 R 0 R 0 R 0

R 100,640 - R 100,739 R 0 R 6,684 R 6,684 R 0 R 294 R 294 R 0 R 0 R 0

R 100,740 - R 100,839 R 0 R 6,702 R 6,702 R 0 R 312 R 312 R 0 R 0 R 0

R 100,840 - R 100,939 R 0 R 6,720 R 6,720 R 0 R 330 R 330 R 0 R 0 R 0

R 100,940 - R 101,039 R 0 R 6,738 R 6,738 R 0 R 348 R 348 R 0 R 0 R 0

R 101,040 - R 101,139 R 0 R 6,756 R 6,756 R 0 R 366 R 366 R 0 R 0 R 0

R 101,140 - R 101,239 R 0 R 6,774 R 6,774 R 0 R 384 R 384 R 0 R 0 R 0

R 101,240 - R 101,339 R 0 R 6,792 R 6,792 R 0 R 402 R 402 R 0 R 0 R 0

R 101,340 - R 101,439 R 0 R 6,810 R 6,810 R 0 R 420 R 420 R 0 R 0 R 0

R 101,440 - R 101,539 R 0 R 6,828 R 6,828 R 0 R 438 R 438 R 0 R 0 R 0

R 101,540 - R 101,639 R 0 R 6,846 R 6,846 R 0 R 456 R 456 R 0 R 0 R 0

R 101,640 - R 101,739 R 0 R 6,864 R 6,864 R 0 R 474 R 474 R 0 R 0 R 0

R 101,740 - R 101,839 R 0 R 6,882 R 6,882 R 0 R 492 R 492 R 0 R 0 R 0

R 101,840 - R 101,939 R 0 R 6,900 R 6,900 R 0 R 510 R 510 R 0 R 0 R 0

R 101,940 - R 102,039 R 0 R 6,918 R 6,918 R 0 R 528 R 528 R 0 R 0 R 0

R 102,040 - R 102,139 R 0 R 6,936 R 6,936 R 0 R 546 R 546 R 0 R 0 R 0

R 102,140 - R 102,239 R 0 R 6,954 R 6,954 R 0 R 564 R 564 R 0 R 0 R 0

R 102,240 - R 102,339 R 0 R 6,972 R 6,972 R 0 R 582 R 582 R 0 R 0 R 0

R 102,340 - R 102,439 R 0 R 6,990 R 6,990 R 0 R 600 R 600 R 0 R 0 R 0

R 102,440 - R 102,539 R 0 R 7,008 R 7,008 R 0 R 618 R 618 R 0 R 0 R 0

R 102,540 - R 102,639 R 0 R 7,026 R 7,026 R 0 R 636 R 636 R 0 R 0 R 0

R 102,640 - R 102,739 R 0 R 7,044 R 7,044 R 0 R 654 R 654 R 0 R 0 R 0

R 102,740 - R 102,839 R 0 R 7,062 R 7,062 R 0 R 672 R 672 R 0 R 0 R 0

R 102,840 - R 102,939 R 0 R 7,080 R 7,080 R 0 R 690 R 690 R 0 R 0 R 0

R 102,940 - R 103,039 R 0 R 7,098 R 7,098 R 0 R 708 R 708 R 0 R 0 R 0

R 103,040 - R 103,139 R 0 R 7,116 R 7,116 R 0 R 726 R 726 R 0 R 0 R 0

R 103,140 - R 103,239 R 0 R 7,134 R 7,134 R 0 R 744 R 744 R 0 R 0 R 0

R 103,240 - R 103,339 R 0 R 7,152 R 7,152 R 0 R 762 R 762 R 0 R 0 R 0

R 103,340 - R 103,439 R 0 R 7,170 R 7,170 R 0 R 780 R 780 R 0 R 0 R 0

R 103,440 - R 103,539 R 0 R 7,188 R 7,188 R 0 R 798 R 798 R 0 R 0 R 0

R 103,540 - R 103,639 R 0 R 7,206 R 7,206 R 0 R 816 R 816 R 0 R 0 R 0

R 103,640 - R 103,739 R 0 R 7,224 R 7,224 R 0 R 834 R 834 R 0 R 0 R 0

R 98,740 - R 103,739 TABLE D

Page 40: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 22 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 103,740 - R 103,839 R 0 R 7,242 R 7,242 R 0 R 852 R 852 R 0 R 0 R 0

R 103,840 - R 103,939 R 0 R 7,260 R 7,260 R 0 R 870 R 870 R 0 R 0 R 0

R 103,940 - R 104,039 R 0 R 7,278 R 7,278 R 0 R 888 R 888 R 0 R 0 R 0

R 104,040 - R 104,139 R 0 R 7,296 R 7,296 R 0 R 906 R 906 R 0 R 0 R 0

R 104,140 - R 104,239 R 0 R 7,314 R 7,314 R 0 R 924 R 924 R 0 R 0 R 0

R 104,240 - R 104,339 R 0 R 7,332 R 7,332 R 0 R 942 R 942 R 0 R 0 R 0

R 104,340 - R 104,439 R 0 R 7,350 R 7,350 R 0 R 960 R 960 R 0 R 0 R 0

R 104,440 - R 104,539 R 0 R 7,368 R 7,368 R 0 R 978 R 978 R 0 R 0 R 0

R 104,540 - R 104,639 R 0 R 7,386 R 7,386 R 0 R 996 R 996 R 0 R 0 R 0

R 104,640 - R 104,739 R 0 R 7,404 R 7,404 R 0 R 1,014 R 1,014 R 0 R 0 R 0

R 104,740 - R 104,839 R 0 R 7,422 R 7,422 R 0 R 1,032 R 1,032 R 0 R 0 R 0

R 104,840 - R 104,939 R 0 R 7,440 R 7,440 R 0 R 1,050 R 1,050 R 0 R 0 R 0

R 104,940 - R 105,039 R 0 R 7,458 R 7,458 R 0 R 1,068 R 1,068 R 0 R 0 R 0

R 105,040 - R 105,139 R 0 R 7,476 R 7,476 R 0 R 1,086 R 1,086 R 0 R 0 R 0

R 105,140 - R 105,239 R 0 R 7,494 R 7,494 R 0 R 1,104 R 1,104 R 0 R 0 R 0

R 105,240 - R 105,339 R 0 R 7,512 R 7,512 R 0 R 1,122 R 1,122 R 0 R 0 R 0

R 105,340 - R 105,439 R 0 R 7,530 R 7,530 R 0 R 1,140 R 1,140 R 0 R 0 R 0

R 105,440 - R 105,539 R 0 R 7,548 R 7,548 R 0 R 1,158 R 1,158 R 0 R 0 R 0

R 105,540 - R 105,639 R 0 R 7,566 R 7,566 R 0 R 1,176 R 1,176 R 0 R 0 R 0

R 105,640 - R 105,739 R 0 R 7,584 R 7,584 R 0 R 1,194 R 1,194 R 0 R 0 R 0

R 105,740 - R 105,839 R 0 R 7,602 R 7,602 R 0 R 1,212 R 1,212 R 0 R 0 R 0

R 105,840 - R 105,939 R 0 R 7,620 R 7,620 R 0 R 1,230 R 1,230 R 0 R 0 R 0

R 105,940 - R 106,039 R 0 R 7,638 R 7,638 R 0 R 1,248 R 1,248 R 0 R 0 R 0

R 106,040 - R 106,139 R 0 R 7,656 R 7,656 R 0 R 1,266 R 1,266 R 0 R 0 R 0

R 106,140 - R 106,239 R 0 R 7,674 R 7,674 R 0 R 1,284 R 1,284 R 0 R 0 R 0

R 106,240 - R 106,339 R 0 R 7,692 R 7,692 R 0 R 1,302 R 1,302 R 0 R 0 R 0

R 106,340 - R 106,439 R 0 R 7,710 R 7,710 R 0 R 1,320 R 1,320 R 0 R 0 R 0

R 106,440 - R 106,539 R 0 R 7,728 R 7,728 R 0 R 1,338 R 1,338 R 0 R 0 R 0

R 106,540 - R 106,639 R 0 R 7,746 R 7,746 R 0 R 1,356 R 1,356 R 0 R 0 R 0

R 106,640 - R 106,739 R 0 R 7,764 R 7,764 R 0 R 1,374 R 1,374 R 0 R 0 R 0

R 106,740 - R 106,839 R 0 R 7,782 R 7,782 R 0 R 1,392 R 1,392 R 0 R 0 R 0

R 106,840 - R 106,939 R 0 R 7,800 R 7,800 R 0 R 1,410 R 1,410 R 0 R 0 R 0

R 106,940 - R 107,039 R 0 R 7,818 R 7,818 R 0 R 1,428 R 1,428 R 0 R 0 R 0

R 107,040 - R 107,139 R 0 R 7,836 R 7,836 R 0 R 1,446 R 1,446 R 0 R 0 R 0

R 107,140 - R 107,239 R 0 R 7,854 R 7,854 R 0 R 1,464 R 1,464 R 0 R 0 R 0

R 107,240 - R 107,339 R 0 R 7,872 R 7,872 R 0 R 1,482 R 1,482 R 0 R 0 R 0

R 107,340 - R 107,439 R 0 R 7,890 R 7,890 R 0 R 1,500 R 1,500 R 0 R 0 R 0

R 107,440 - R 107,539 R 0 R 7,908 R 7,908 R 0 R 1,518 R 1,518 R 0 R 0 R 0

R 107,540 - R 107,639 R 0 R 7,926 R 7,926 R 0 R 1,536 R 1,536 R 0 R 0 R 0

R 107,640 - R 107,739 R 0 R 7,944 R 7,944 R 0 R 1,554 R 1,554 R 0 R 0 R 0

R 107,740 - R 107,839 R 0 R 7,962 R 7,962 R 0 R 1,572 R 1,572 R 0 R 0 R 0

R 107,840 - R 107,939 R 0 R 7,980 R 7,980 R 0 R 1,590 R 1,590 R 0 R 0 R 0

R 107,940 - R 108,039 R 0 R 7,998 R 7,998 R 0 R 1,608 R 1,608 R 0 R 0 R 0

R 108,040 - R 108,139 R 0 R 8,016 R 8,016 R 0 R 1,626 R 1,626 R 0 R 0 R 0

R 108,140 - R 108,239 R 0 R 8,034 R 8,034 R 0 R 1,644 R 1,644 R 0 R 0 R 0

R 108,240 - R 108,339 R 0 R 8,052 R 8,052 R 0 R 1,662 R 1,662 R 0 R 0 R 0

R 108,340 - R 108,439 R 0 R 8,070 R 8,070 R 0 R 1,680 R 1,680 R 0 R 0 R 0

R 108,440 - R 108,539 R 0 R 8,088 R 8,088 R 0 R 1,698 R 1,698 R 0 R 0 R 0

R 108,540 - R 108,639 R 0 R 8,106 R 8,106 R 0 R 1,716 R 1,716 R 0 R 0 R 0

R 108,640 - R 108,739 R 0 R 8,124 R 8,124 R 0 R 1,734 R 1,734 R 0 R 0 R 0

R 103,740 - R 108,739 TABLE D

Page 41: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 23 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 108,740 - R 108,889 R 0 R 8,147 R 8,147 R 0 R 1,757 R 1,757 R 0 R 0 R 0

R 108,890 - R 109,039 R 0 R 8,174 R 8,174 R 0 R 1,784 R 1,784 R 0 R 0 R 0

R 109,040 - R 109,189 R 0 R 8,201 R 8,201 R 0 R 1,811 R 1,811 R 0 R 0 R 0

R 109,190 - R 109,339 R 0 R 8,228 R 8,228 R 0 R 1,838 R 1,838 R 0 R 0 R 0

R 109,340 - R 109,489 R 0 R 8,255 R 8,255 R 0 R 1,865 R 1,865 R 0 R 0 R 0

R 109,490 - R 109,639 R 0 R 8,282 R 8,282 R 0 R 1,892 R 1,892 R 0 R 0 R 0

R 109,640 - R 109,789 R 0 R 8,309 R 8,309 R 0 R 1,919 R 1,919 R 0 R 0 R 0

R 109,790 - R 109,939 R 0 R 8,336 R 8,336 R 0 R 1,946 R 1,946 R 0 R 0 R 0

R 109,940 - R 110,089 R 0 R 8,363 R 8,363 R 0 R 1,973 R 1,973 R 0 R 0 R 0

R 110,090 - R 110,239 R 0 R 8,390 R 8,390 R 0 R 2,000 R 2,000 R 0 R 0 R 0

R 110,240 - R 110,389 R 0 R 8,417 R 8,417 R 0 R 2,027 R 2,027 R 0 R 0 R 0

R 110,390 - R 110,539 R 0 R 8,444 R 8,444 R 0 R 2,054 R 2,054 R 0 R 0 R 0

R 110,540 - R 110,689 R 0 R 8,471 R 8,471 R 0 R 2,081 R 2,081 R 0 R 0 R 0

R 110,690 - R 110,839 R 0 R 8,498 R 8,498 R 0 R 2,108 R 2,108 R 0 R 0 R 0

R 110,840 - R 110,989 R 0 R 8,525 R 8,525 R 0 R 2,135 R 2,135 R 0 R 5 R 5

R 110,990 - R 111,139 R 0 R 8,552 R 8,552 R 0 R 2,162 R 2,162 R 0 R 32 R 32

R 111,140 - R 111,289 R 0 R 8,579 R 8,579 R 0 R 2,189 R 2,189 R 0 R 59 R 59

R 111,290 - R 111,439 R 0 R 8,606 R 8,606 R 0 R 2,216 R 2,216 R 0 R 86 R 86

R 111,440 - R 111,589 R 0 R 8,633 R 8,633 R 0 R 2,243 R 2,243 R 0 R 113 R 113

R 111,590 - R 111,739 R 0 R 8,660 R 8,660 R 0 R 2,270 R 2,270 R 0 R 140 R 140

R 111,740 - R 111,889 R 0 R 8,687 R 8,687 R 0 R 2,297 R 2,297 R 0 R 167 R 167

R 111,890 - R 112,039 R 0 R 8,714 R 8,714 R 0 R 2,324 R 2,324 R 0 R 194 R 194

R 112,040 - R 112,189 R 0 R 8,741 R 8,741 R 0 R 2,351 R 2,351 R 0 R 221 R 221

R 112,190 - R 112,339 R 0 R 8,768 R 8,768 R 0 R 2,378 R 2,378 R 0 R 248 R 248

R 112,340 - R 112,489 R 0 R 8,795 R 8,795 R 0 R 2,405 R 2,405 R 0 R 275 R 275

R 112,490 - R 112,639 R 0 R 8,822 R 8,822 R 0 R 2,432 R 2,432 R 0 R 302 R 302

R 112,640 - R 112,789 R 0 R 8,849 R 8,849 R 0 R 2,459 R 2,459 R 0 R 329 R 329

R 112,790 - R 112,939 R 0 R 8,876 R 8,876 R 0 R 2,486 R 2,486 R 0 R 356 R 356

R 112,940 - R 113,089 R 0 R 8,903 R 8,903 R 0 R 2,513 R 2,513 R 0 R 383 R 383

R 113,090 - R 113,239 R 0 R 8,930 R 8,930 R 0 R 2,540 R 2,540 R 0 R 410 R 410

R 113,240 - R 113,389 R 0 R 8,957 R 8,957 R 0 R 2,567 R 2,567 R 0 R 437 R 437

R 113,390 - R 113,539 R 0 R 8,984 R 8,984 R 0 R 2,594 R 2,594 R 0 R 464 R 464

R 113,540 - R 113,689 R 0 R 9,011 R 9,011 R 0 R 2,621 R 2,621 R 0 R 491 R 491

R 113,690 - R 113,839 R 0 R 9,038 R 9,038 R 0 R 2,648 R 2,648 R 0 R 518 R 518

R 113,840 - R 113,989 R 0 R 9,065 R 9,065 R 0 R 2,675 R 2,675 R 0 R 545 R 545

R 113,990 - R 114,139 R 0 R 9,092 R 9,092 R 0 R 2,702 R 2,702 R 0 R 572 R 572

R 114,140 - R 114,289 R 0 R 9,119 R 9,119 R 0 R 2,729 R 2,729 R 0 R 599 R 599

R 114,290 - R 114,439 R 0 R 9,146 R 9,146 R 0 R 2,756 R 2,756 R 0 R 626 R 626

R 114,440 - R 114,589 R 0 R 9,173 R 9,173 R 0 R 2,783 R 2,783 R 0 R 653 R 653

R 114,590 - R 114,739 R 0 R 9,200 R 9,200 R 0 R 2,810 R 2,810 R 0 R 680 R 680

R 114,740 - R 114,889 R 0 R 9,227 R 9,227 R 0 R 2,837 R 2,837 R 0 R 707 R 707

R 114,890 - R 115,039 R 0 R 9,254 R 9,254 R 0 R 2,864 R 2,864 R 0 R 734 R 734

R 115,040 - R 115,189 R 0 R 9,281 R 9,281 R 0 R 2,891 R 2,891 R 0 R 761 R 761

R 115,190 - R 115,339 R 0 R 9,308 R 9,308 R 0 R 2,918 R 2,918 R 0 R 788 R 788

R 115,340 - R 115,489 R 0 R 9,335 R 9,335 R 0 R 2,945 R 2,945 R 0 R 815 R 815

R 115,490 - R 115,639 R 0 R 9,362 R 9,362 R 0 R 2,972 R 2,972 R 0 R 842 R 842

R 115,640 - R 115,789 R 0 R 9,389 R 9,389 R 0 R 2,999 R 2,999 R 0 R 869 R 869

R 115,790 - R 115,939 R 0 R 9,416 R 9,416 R 0 R 3,026 R 3,026 R 0 R 896 R 896

R 115,940 - R 116,089 R 0 R 9,443 R 9,443 R 0 R 3,053 R 3,053 R 0 R 923 R 923

R 116,090 - R 116,239 R 0 R 9,470 R 9,470 R 0 R 3,080 R 3,080 R 0 R 950 R 950

R 108,740 - R 116,239 TABLE D

Page 42: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 24 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 116,240 - R 116,389 R 0 R 9,497 R 9,497 R 0 R 3,107 R 3,107 R 0 R 977 R 977

R 116,390 - R 116,539 R 0 R 9,524 R 9,524 R 0 R 3,134 R 3,134 R 0 R 1,004 R 1,004

R 116,540 - R 116,689 R 0 R 9,551 R 9,551 R 0 R 3,161 R 3,161 R 0 R 1,031 R 1,031

R 116,690 - R 116,839 R 0 R 9,578 R 9,578 R 0 R 3,188 R 3,188 R 0 R 1,058 R 1,058

R 116,840 - R 116,989 R 0 R 9,605 R 9,605 R 0 R 3,215 R 3,215 R 0 R 1,085 R 1,085

R 116,990 - R 117,139 R 0 R 9,632 R 9,632 R 0 R 3,242 R 3,242 R 0 R 1,112 R 1,112

R 117,140 - R 117,289 R 0 R 9,659 R 9,659 R 0 R 3,269 R 3,269 R 0 R 1,139 R 1,139

R 117,290 - R 117,439 R 0 R 9,686 R 9,686 R 0 R 3,296 R 3,296 R 0 R 1,166 R 1,166

R 117,440 - R 117,589 R 0 R 9,713 R 9,713 R 0 R 3,323 R 3,323 R 0 R 1,193 R 1,193

R 117,590 - R 117,739 R 0 R 9,740 R 9,740 R 0 R 3,350 R 3,350 R 0 R 1,220 R 1,220

R 117,740 - R 117,889 R 0 R 9,767 R 9,767 R 0 R 3,377 R 3,377 R 0 R 1,247 R 1,247

R 117,890 - R 118,039 R 0 R 9,794 R 9,794 R 0 R 3,404 R 3,404 R 0 R 1,274 R 1,274

R 118,040 - R 118,189 R 0 R 9,821 R 9,821 R 0 R 3,431 R 3,431 R 0 R 1,301 R 1,301

R 118,190 - R 118,339 R 0 R 9,848 R 9,848 R 0 R 3,458 R 3,458 R 0 R 1,328 R 1,328

R 118,340 - R 118,489 R 0 R 9,875 R 9,875 R 0 R 3,485 R 3,485 R 0 R 1,355 R 1,355

R 118,490 - R 118,639 R 0 R 9,902 R 9,902 R 0 R 3,512 R 3,512 R 0 R 1,382 R 1,382

R 118,640 - R 118,789 R 0 R 9,929 R 9,929 R 0 R 3,539 R 3,539 R 0 R 1,409 R 1,409

R 118,790 - R 118,939 R 0 R 9,956 R 9,956 R 0 R 3,566 R 3,566 R 0 R 1,436 R 1,436

R 118,940 - R 119,089 R 0 R 9,983 R 9,983 R 0 R 3,593 R 3,593 R 0 R 1,463 R 1,463

R 119,090 - R 119,239 R 0 R 10,010 R 10,010 R 0 R 3,620 R 3,620 R 0 R 1,490 R 1,490

R 119,240 - R 119,389 R 0 R 10,037 R 10,037 R 0 R 3,647 R 3,647 R 0 R 1,517 R 1,517

R 119,390 - R 119,539 R 0 R 10,064 R 10,064 R 0 R 3,674 R 3,674 R 0 R 1,544 R 1,544

R 119,540 - R 119,689 R 0 R 10,091 R 10,091 R 0 R 3,701 R 3,701 R 0 R 1,571 R 1,571

R 119,690 - R 119,839 R 0 R 10,118 R 10,118 R 0 R 3,728 R 3,728 R 0 R 1,598 R 1,598

R 119,840 - R 119,989 R 0 R 10,145 R 10,145 R 0 R 3,755 R 3,755 R 0 R 1,625 R 1,625

R 119,990 - R 120,139 R 0 R 10,172 R 10,172 R 0 R 3,782 R 3,782 R 0 R 1,652 R 1,652

R 120,140 - R 120,289 R 0 R 10,199 R 10,199 R 0 R 3,809 R 3,809 R 0 R 1,679 R 1,679

R 120,290 - R 120,439 R 0 R 10,226 R 10,226 R 0 R 3,836 R 3,836 R 0 R 1,706 R 1,706

R 120,440 - R 120,589 R 0 R 10,253 R 10,253 R 0 R 3,863 R 3,863 R 0 R 1,733 R 1,733

R 120,590 - R 120,739 R 0 R 10,280 R 10,280 R 0 R 3,890 R 3,890 R 0 R 1,760 R 1,760

R 120,740 - R 120,889 R 0 R 10,307 R 10,307 R 0 R 3,917 R 3,917 R 0 R 1,787 R 1,787

R 120,890 - R 121,039 R 0 R 10,334 R 10,334 R 0 R 3,944 R 3,944 R 0 R 1,814 R 1,814

R 121,040 - R 121,189 R 0 R 10,361 R 10,361 R 0 R 3,971 R 3,971 R 0 R 1,841 R 1,841

R 121,190 - R 121,339 R 0 R 10,388 R 10,388 R 0 R 3,998 R 3,998 R 0 R 1,868 R 1,868

R 121,340 - R 121,489 R 0 R 10,415 R 10,415 R 0 R 4,025 R 4,025 R 0 R 1,895 R 1,895

R 121,490 - R 121,639 R 0 R 10,442 R 10,442 R 0 R 4,052 R 4,052 R 0 R 1,922 R 1,922

R 121,640 - R 121,789 R 0 R 10,469 R 10,469 R 0 R 4,079 R 4,079 R 0 R 1,949 R 1,949

R 121,790 - R 121,939 R 0 R 10,496 R 10,496 R 0 R 4,106 R 4,106 R 0 R 1,976 R 1,976

R 121,940 - R 122,089 R 0 R 10,523 R 10,523 R 0 R 4,133 R 4,133 R 0 R 2,003 R 2,003

R 122,090 - R 122,239 R 0 R 10,550 R 10,550 R 0 R 4,160 R 4,160 R 0 R 2,030 R 2,030

R 122,240 - R 122,389 R 0 R 10,577 R 10,577 R 0 R 4,187 R 4,187 R 0 R 2,057 R 2,057

R 122,390 - R 122,539 R 0 R 10,604 R 10,604 R 0 R 4,214 R 4,214 R 0 R 2,084 R 2,084

R 122,540 - R 122,689 R 0 R 10,631 R 10,631 R 0 R 4,241 R 4,241 R 0 R 2,111 R 2,111

R 122,690 - R 122,839 R 0 R 10,658 R 10,658 R 0 R 4,268 R 4,268 R 0 R 2,138 R 2,138

R 122,840 - R 122,989 R 0 R 10,685 R 10,685 R 0 R 4,295 R 4,295 R 0 R 2,165 R 2,165

R 122,990 - R 123,139 R 0 R 10,712 R 10,712 R 0 R 4,322 R 4,322 R 0 R 2,192 R 2,192

R 123,140 - R 123,289 R 0 R 10,739 R 10,739 R 0 R 4,349 R 4,349 R 0 R 2,219 R 2,219

R 123,290 - R 123,439 R 0 R 10,766 R 10,766 R 0 R 4,376 R 4,376 R 0 R 2,246 R 2,246

R 123,440 - R 123,589 R 0 R 10,793 R 10,793 R 0 R 4,403 R 4,403 R 0 R 2,273 R 2,273

R 123,590 - R 123,739 R 0 R 10,820 R 10,820 R 0 R 4,430 R 4,430 R 0 R 2,300 R 2,300

R 116,240 - R 123,739 TABLE D

Page 43: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 25 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 123,740 - R 123,889 R 0 R 10,847 R 10,847 R 0 R 4,457 R 4,457 R 0 R 2,327 R 2,327

R 123,890 - R 124,039 R 0 R 10,874 R 10,874 R 0 R 4,484 R 4,484 R 0 R 2,354 R 2,354

R 124,040 - R 124,189 R 0 R 10,901 R 10,901 R 0 R 4,511 R 4,511 R 0 R 2,381 R 2,381

R 124,190 - R 124,339 R 0 R 10,928 R 10,928 R 0 R 4,538 R 4,538 R 0 R 2,408 R 2,408

R 124,340 - R 124,489 R 0 R 10,955 R 10,955 R 0 R 4,565 R 4,565 R 0 R 2,435 R 2,435

R 124,490 - R 124,639 R 0 R 10,982 R 10,982 R 0 R 4,592 R 4,592 R 0 R 2,462 R 2,462

R 124,640 - R 124,789 R 0 R 11,009 R 11,009 R 0 R 4,619 R 4,619 R 0 R 2,489 R 2,489

R 124,790 - R 124,939 R 0 R 11,036 R 11,036 R 0 R 4,646 R 4,646 R 0 R 2,516 R 2,516

R 124,940 - R 125,089 R 0 R 11,063 R 11,063 R 0 R 4,673 R 4,673 R 0 R 2,543 R 2,543

R 125,090 - R 125,239 R 0 R 11,090 R 11,090 R 0 R 4,700 R 4,700 R 0 R 2,570 R 2,570

R 125,240 - R 125,389 R 0 R 11,117 R 11,117 R 0 R 4,727 R 4,727 R 0 R 2,597 R 2,597

R 125,390 - R 125,539 R 0 R 11,144 R 11,144 R 0 R 4,754 R 4,754 R 0 R 2,624 R 2,624

R 125,540 - R 125,689 R 0 R 11,171 R 11,171 R 0 R 4,781 R 4,781 R 0 R 2,651 R 2,651

R 125,690 - R 125,839 R 0 R 11,198 R 11,198 R 0 R 4,808 R 4,808 R 0 R 2,678 R 2,678

R 125,840 - R 125,989 R 0 R 11,225 R 11,225 R 0 R 4,835 R 4,835 R 0 R 2,705 R 2,705

R 125,990 - R 126,139 R 0 R 11,252 R 11,252 R 0 R 4,862 R 4,862 R 0 R 2,732 R 2,732

R 126,140 - R 126,289 R 0 R 11,279 R 11,279 R 0 R 4,889 R 4,889 R 0 R 2,759 R 2,759

R 126,290 - R 126,439 R 0 R 11,306 R 11,306 R 0 R 4,916 R 4,916 R 0 R 2,786 R 2,786

R 126,440 - R 126,589 R 0 R 11,333 R 11,333 R 0 R 4,943 R 4,943 R 0 R 2,813 R 2,813

R 126,590 - R 126,739 R 0 R 11,360 R 11,360 R 0 R 4,970 R 4,970 R 0 R 2,840 R 2,840

R 126,740 - R 126,889 R 0 R 11,387 R 11,387 R 0 R 4,997 R 4,997 R 0 R 2,867 R 2,867

R 126,890 - R 127,039 R 0 R 11,414 R 11,414 R 0 R 5,024 R 5,024 R 0 R 2,894 R 2,894

R 127,040 - R 127,189 R 0 R 11,441 R 11,441 R 0 R 5,051 R 5,051 R 0 R 2,921 R 2,921

R 127,190 - R 127,339 R 0 R 11,468 R 11,468 R 0 R 5,078 R 5,078 R 0 R 2,948 R 2,948

R 127,340 - R 127,489 R 0 R 11,495 R 11,495 R 0 R 5,105 R 5,105 R 0 R 2,975 R 2,975

R 127,490 - R 127,639 R 0 R 11,522 R 11,522 R 0 R 5,132 R 5,132 R 0 R 3,002 R 3,002

R 127,640 - R 127,789 R 0 R 11,549 R 11,549 R 0 R 5,159 R 5,159 R 0 R 3,029 R 3,029

R 127,790 - R 127,939 R 0 R 11,576 R 11,576 R 0 R 5,186 R 5,186 R 0 R 3,056 R 3,056

R 127,940 - R 128,089 R 0 R 11,603 R 11,603 R 0 R 5,213 R 5,213 R 0 R 3,083 R 3,083

R 128,090 - R 128,239 R 0 R 11,630 R 11,630 R 0 R 5,240 R 5,240 R 0 R 3,110 R 3,110

R 128,240 - R 128,389 R 0 R 11,657 R 11,657 R 0 R 5,267 R 5,267 R 0 R 3,137 R 3,137

R 128,390 - R 128,539 R 0 R 11,684 R 11,684 R 0 R 5,294 R 5,294 R 0 R 3,164 R 3,164

R 128,540 - R 128,689 R 0 R 11,711 R 11,711 R 0 R 5,321 R 5,321 R 0 R 3,191 R 3,191

R 128,690 - R 128,839 R 0 R 11,738 R 11,738 R 0 R 5,348 R 5,348 R 0 R 3,218 R 3,218

R 128,840 - R 128,989 R 0 R 11,765 R 11,765 R 0 R 5,375 R 5,375 R 0 R 3,245 R 3,245

R 128,990 - R 129,139 R 0 R 11,792 R 11,792 R 0 R 5,402 R 5,402 R 0 R 3,272 R 3,272

R 129,140 - R 129,289 R 0 R 11,819 R 11,819 R 0 R 5,429 R 5,429 R 0 R 3,299 R 3,299

R 129,290 - R 129,439 R 0 R 11,846 R 11,846 R 0 R 5,456 R 5,456 R 0 R 3,326 R 3,326

R 129,440 - R 129,589 R 0 R 11,873 R 11,873 R 0 R 5,483 R 5,483 R 0 R 3,353 R 3,353

R 129,590 - R 129,739 R 0 R 11,900 R 11,900 R 0 R 5,510 R 5,510 R 0 R 3,380 R 3,380

R 129,740 - R 129,889 R 0 R 11,927 R 11,927 R 0 R 5,537 R 5,537 R 0 R 3,407 R 3,407

R 129,890 - R 130,039 R 0 R 11,954 R 11,954 R 0 R 5,564 R 5,564 R 0 R 3,434 R 3,434

R 130,040 - R 130,189 R 0 R 11,981 R 11,981 R 0 R 5,591 R 5,591 R 0 R 3,461 R 3,461

R 130,190 - R 130,339 R 0 R 12,008 R 12,008 R 0 R 5,618 R 5,618 R 0 R 3,488 R 3,488

R 130,340 - R 130,489 R 0 R 12,035 R 12,035 R 0 R 5,645 R 5,645 R 0 R 3,515 R 3,515

R 130,490 - R 130,639 R 0 R 12,062 R 12,062 R 0 R 5,672 R 5,672 R 0 R 3,542 R 3,542

R 130,640 - R 130,789 R 0 R 12,089 R 12,089 R 0 R 5,699 R 5,699 R 0 R 3,569 R 3,569

R 130,790 - R 130,939 R 0 R 12,116 R 12,116 R 0 R 5,726 R 5,726 R 0 R 3,596 R 3,596

R 130,940 - R 131,089 R 0 R 12,143 R 12,143 R 0 R 5,753 R 5,753 R 0 R 3,623 R 3,623

R 131,090 - R 131,239 R 0 R 12,170 R 12,170 R 0 R 5,780 R 5,780 R 0 R 3,650 R 3,650

R 123,740 - R 131,239 TABLE D

Page 44: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 26 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 131,240 - R 131,439 R 0 R 12,201 R 12,201 R 0 R 5,811 R 5,811 R 0 R 3,681 R 3,681

R 131,440 - R 131,639 R 0 R 12,237 R 12,237 R 0 R 5,847 R 5,847 R 0 R 3,717 R 3,717

R 131,640 - R 131,839 R 0 R 12,273 R 12,273 R 0 R 5,883 R 5,883 R 0 R 3,753 R 3,753

R 131,840 - R 132,039 R 0 R 12,309 R 12,309 R 0 R 5,919 R 5,919 R 0 R 3,789 R 3,789

R 132,040 - R 132,239 R 0 R 12,345 R 12,345 R 0 R 5,955 R 5,955 R 0 R 3,825 R 3,825

R 132,240 - R 132,439 R 0 R 12,381 R 12,381 R 0 R 5,991 R 5,991 R 0 R 3,861 R 3,861

R 132,440 - R 132,639 R 0 R 12,417 R 12,417 R 0 R 6,027 R 6,027 R 0 R 3,897 R 3,897

R 132,640 - R 132,839 R 0 R 12,453 R 12,453 R 0 R 6,063 R 6,063 R 0 R 3,933 R 3,933

R 132,840 - R 133,039 R 0 R 12,489 R 12,489 R 0 R 6,099 R 6,099 R 0 R 3,969 R 3,969

R 133,040 - R 133,239 R 0 R 12,525 R 12,525 R 0 R 6,135 R 6,135 R 0 R 4,005 R 4,005

R 133,240 - R 133,439 R 0 R 12,561 R 12,561 R 0 R 6,171 R 6,171 R 0 R 4,041 R 4,041

R 133,440 - R 133,639 R 0 R 12,597 R 12,597 R 0 R 6,207 R 6,207 R 0 R 4,077 R 4,077

R 133,640 - R 133,839 R 0 R 12,633 R 12,633 R 0 R 6,243 R 6,243 R 0 R 4,113 R 4,113

R 133,840 - R 134,039 R 0 R 12,669 R 12,669 R 0 R 6,279 R 6,279 R 0 R 4,149 R 4,149

R 134,040 - R 134,239 R 0 R 12,705 R 12,705 R 0 R 6,315 R 6,315 R 0 R 4,185 R 4,185

R 134,240 - R 134,439 R 0 R 12,741 R 12,741 R 0 R 6,351 R 6,351 R 0 R 4,221 R 4,221

R 134,440 - R 134,639 R 0 R 12,777 R 12,777 R 0 R 6,387 R 6,387 R 0 R 4,257 R 4,257

R 134,640 - R 134,839 R 0 R 12,813 R 12,813 R 0 R 6,423 R 6,423 R 0 R 4,293 R 4,293

R 134,840 - R 135,039 R 0 R 12,849 R 12,849 R 0 R 6,459 R 6,459 R 0 R 4,329 R 4,329

R 135,040 - R 135,239 R 0 R 12,885 R 12,885 R 0 R 6,495 R 6,495 R 0 R 4,365 R 4,365

R 135,240 - R 135,439 R 0 R 12,921 R 12,921 R 0 R 6,531 R 6,531 R 0 R 4,401 R 4,401

R 135,440 - R 135,639 R 0 R 12,957 R 12,957 R 0 R 6,567 R 6,567 R 0 R 4,437 R 4,437

R 135,640 - R 135,839 R 0 R 12,993 R 12,993 R 0 R 6,603 R 6,603 R 0 R 4,473 R 4,473

R 135,840 - R 136,039 R 0 R 13,029 R 13,029 R 0 R 6,639 R 6,639 R 0 R 4,509 R 4,509

R 136,040 - R 136,239 R 0 R 13,065 R 13,065 R 0 R 6,675 R 6,675 R 0 R 4,545 R 4,545

R 136,240 - R 136,439 R 0 R 13,101 R 13,101 R 0 R 6,711 R 6,711 R 0 R 4,581 R 4,581

R 136,440 - R 136,639 R 0 R 13,137 R 13,137 R 0 R 6,747 R 6,747 R 0 R 4,617 R 4,617

R 136,640 - R 136,839 R 0 R 13,173 R 13,173 R 0 R 6,783 R 6,783 R 0 R 4,653 R 4,653

R 136,840 - R 137,039 R 0 R 13,209 R 13,209 R 0 R 6,819 R 6,819 R 0 R 4,689 R 4,689

R 137,040 - R 137,239 R 0 R 13,245 R 13,245 R 0 R 6,855 R 6,855 R 0 R 4,725 R 4,725

R 137,240 - R 137,439 R 0 R 13,281 R 13,281 R 0 R 6,891 R 6,891 R 0 R 4,761 R 4,761

R 137,440 - R 137,639 R 0 R 13,317 R 13,317 R 0 R 6,927 R 6,927 R 0 R 4,797 R 4,797

R 137,640 - R 137,839 R 0 R 13,353 R 13,353 R 0 R 6,963 R 6,963 R 0 R 4,833 R 4,833

R 137,840 - R 138,039 R 0 R 13,389 R 13,389 R 0 R 6,999 R 6,999 R 0 R 4,869 R 4,869

R 138,040 - R 138,239 R 0 R 13,425 R 13,425 R 0 R 7,035 R 7,035 R 0 R 4,905 R 4,905

R 138,240 - R 138,439 R 0 R 13,461 R 13,461 R 0 R 7,071 R 7,071 R 0 R 4,941 R 4,941

R 138,440 - R 138,639 R 0 R 13,497 R 13,497 R 0 R 7,107 R 7,107 R 0 R 4,977 R 4,977

R 138,640 - R 138,839 R 0 R 13,533 R 13,533 R 0 R 7,143 R 7,143 R 0 R 5,013 R 5,013

R 138,840 - R 139,039 R 0 R 13,569 R 13,569 R 0 R 7,179 R 7,179 R 0 R 5,049 R 5,049

R 139,040 - R 139,239 R 0 R 13,605 R 13,605 R 0 R 7,215 R 7,215 R 0 R 5,085 R 5,085

R 139,240 - R 139,439 R 0 R 13,641 R 13,641 R 0 R 7,251 R 7,251 R 0 R 5,121 R 5,121

R 139,440 - R 139,639 R 0 R 13,677 R 13,677 R 0 R 7,287 R 7,287 R 0 R 5,157 R 5,157

R 139,640 - R 139,839 R 0 R 13,713 R 13,713 R 0 R 7,323 R 7,323 R 0 R 5,193 R 5,193

R 139,840 - R 140,039 R 0 R 13,749 R 13,749 R 0 R 7,359 R 7,359 R 0 R 5,229 R 5,229

R 140,040 - R 140,239 R 0 R 13,785 R 13,785 R 0 R 7,395 R 7,395 R 0 R 5,265 R 5,265

R 140,240 - R 140,439 R 0 R 13,821 R 13,821 R 0 R 7,431 R 7,431 R 0 R 5,301 R 5,301

R 140,440 - R 140,639 R 0 R 13,857 R 13,857 R 0 R 7,467 R 7,467 R 0 R 5,337 R 5,337

R 140,640 - R 140,839 R 0 R 13,893 R 13,893 R 0 R 7,503 R 7,503 R 0 R 5,373 R 5,373

R 140,840 - R 141,039 R 0 R 13,929 R 13,929 R 0 R 7,539 R 7,539 R 0 R 5,409 R 5,409

R 141,040 - R 141,239 R 0 R 13,965 R 13,965 R 0 R 7,575 R 7,575 R 0 R 5,445 R 5,445

R 131,240 - R 141,239 TABLE D

Page 45: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 27 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 141,240 - R 141,439 R 0 R 14,001 R 14,001 R 0 R 7,611 R 7,611 R 0 R 5,481 R 5,481

R 141,440 - R 141,639 R 0 R 14,037 R 14,037 R 0 R 7,647 R 7,647 R 0 R 5,517 R 5,517

R 141,640 - R 141,839 R 0 R 14,073 R 14,073 R 0 R 7,683 R 7,683 R 0 R 5,553 R 5,553

R 141,840 - R 142,039 R 0 R 14,109 R 14,109 R 0 R 7,719 R 7,719 R 0 R 5,589 R 5,589

R 142,040 - R 142,239 R 0 R 14,145 R 14,145 R 0 R 7,755 R 7,755 R 0 R 5,625 R 5,625

R 142,240 - R 142,439 R 0 R 14,181 R 14,181 R 0 R 7,791 R 7,791 R 0 R 5,661 R 5,661

R 142,440 - R 142,639 R 0 R 14,217 R 14,217 R 0 R 7,827 R 7,827 R 0 R 5,697 R 5,697

R 142,640 - R 142,839 R 0 R 14,253 R 14,253 R 0 R 7,863 R 7,863 R 0 R 5,733 R 5,733

R 142,840 - R 143,039 R 0 R 14,289 R 14,289 R 0 R 7,899 R 7,899 R 0 R 5,769 R 5,769

R 143,040 - R 143,239 R 0 R 14,325 R 14,325 R 0 R 7,935 R 7,935 R 0 R 5,805 R 5,805

R 143,240 - R 143,439 R 0 R 14,361 R 14,361 R 0 R 7,971 R 7,971 R 0 R 5,841 R 5,841

R 143,440 - R 143,639 R 0 R 14,397 R 14,397 R 0 R 8,007 R 8,007 R 0 R 5,877 R 5,877

R 143,640 - R 143,839 R 0 R 14,433 R 14,433 R 0 R 8,043 R 8,043 R 0 R 5,913 R 5,913

R 143,840 - R 144,039 R 0 R 14,469 R 14,469 R 0 R 8,079 R 8,079 R 0 R 5,949 R 5,949

R 144,040 - R 144,239 R 0 R 14,505 R 14,505 R 0 R 8,115 R 8,115 R 0 R 5,985 R 5,985

R 144,240 - R 144,439 R 0 R 14,541 R 14,541 R 0 R 8,151 R 8,151 R 0 R 6,021 R 6,021

R 144,440 - R 144,639 R 0 R 14,577 R 14,577 R 0 R 8,187 R 8,187 R 0 R 6,057 R 6,057

R 144,640 - R 144,839 R 0 R 14,613 R 14,613 R 0 R 8,223 R 8,223 R 0 R 6,093 R 6,093

R 144,840 - R 145,039 R 0 R 14,649 R 14,649 R 0 R 8,259 R 8,259 R 0 R 6,129 R 6,129

R 145,040 - R 145,239 R 0 R 14,685 R 14,685 R 0 R 8,295 R 8,295 R 0 R 6,165 R 6,165

R 145,240 - R 145,439 R 0 R 14,721 R 14,721 R 0 R 8,331 R 8,331 R 0 R 6,201 R 6,201

R 145,440 - R 145,639 R 0 R 14,757 R 14,757 R 0 R 8,367 R 8,367 R 0 R 6,237 R 6,237

R 145,640 - R 145,839 R 0 R 14,793 R 14,793 R 0 R 8,403 R 8,403 R 0 R 6,273 R 6,273

R 145,840 - R 146,039 R 0 R 14,829 R 14,829 R 0 R 8,439 R 8,439 R 0 R 6,309 R 6,309

R 146,040 - R 146,239 R 0 R 14,865 R 14,865 R 0 R 8,475 R 8,475 R 0 R 6,345 R 6,345

R 146,240 - R 146,439 R 0 R 14,901 R 14,901 R 0 R 8,511 R 8,511 R 0 R 6,381 R 6,381

R 146,440 - R 146,639 R 0 R 14,937 R 14,937 R 0 R 8,547 R 8,547 R 0 R 6,417 R 6,417

R 146,640 - R 146,839 R 0 R 14,973 R 14,973 R 0 R 8,583 R 8,583 R 0 R 6,453 R 6,453

R 146,840 - R 147,039 R 0 R 15,009 R 15,009 R 0 R 8,619 R 8,619 R 0 R 6,489 R 6,489

R 147,040 - R 147,239 R 0 R 15,045 R 15,045 R 0 R 8,655 R 8,655 R 0 R 6,525 R 6,525

R 147,240 - R 147,439 R 0 R 15,081 R 15,081 R 0 R 8,691 R 8,691 R 0 R 6,561 R 6,561

R 147,440 - R 147,639 R 0 R 15,117 R 15,117 R 0 R 8,727 R 8,727 R 0 R 6,597 R 6,597

R 147,640 - R 147,839 R 0 R 15,153 R 15,153 R 0 R 8,763 R 8,763 R 0 R 6,633 R 6,633

R 147,840 - R 148,039 R 0 R 15,189 R 15,189 R 0 R 8,799 R 8,799 R 0 R 6,669 R 6,669

R 148,040 - R 148,239 R 0 R 15,225 R 15,225 R 0 R 8,835 R 8,835 R 0 R 6,705 R 6,705

R 148,240 - R 148,439 R 0 R 15,261 R 15,261 R 0 R 8,871 R 8,871 R 0 R 6,741 R 6,741

R 148,440 - R 148,639 R 0 R 15,297 R 15,297 R 0 R 8,907 R 8,907 R 0 R 6,777 R 6,777

R 148,640 - R 148,839 R 0 R 15,333 R 15,333 R 0 R 8,943 R 8,943 R 0 R 6,813 R 6,813

R 148,840 - R 149,039 R 0 R 15,369 R 15,369 R 0 R 8,979 R 8,979 R 0 R 6,849 R 6,849

R 149,040 - R 149,239 R 0 R 15,405 R 15,405 R 0 R 9,015 R 9,015 R 0 R 6,885 R 6,885

R 149,240 - R 149,439 R 0 R 15,441 R 15,441 R 0 R 9,051 R 9,051 R 0 R 6,921 R 6,921

R 149,440 - R 149,639 R 0 R 15,477 R 15,477 R 0 R 9,087 R 9,087 R 0 R 6,957 R 6,957

R 149,640 - R 149,839 R 0 R 15,513 R 15,513 R 0 R 9,123 R 9,123 R 0 R 6,993 R 6,993

R 149,840 - R 150,039 R 0 R 15,549 R 15,549 R 0 R 9,159 R 9,159 R 0 R 7,029 R 7,029

R 150,040 - R 150,239 R 0 R 15,585 R 15,585 R 0 R 9,195 R 9,195 R 0 R 7,065 R 7,065

R 150,240 - R 150,439 R 0 R 15,621 R 15,621 R 0 R 9,231 R 9,231 R 0 R 7,101 R 7,101

R 150,440 - R 150,639 R 0 R 15,657 R 15,657 R 0 R 9,267 R 9,267 R 0 R 7,137 R 7,137

R 150,640 - R 150,839 R 0 R 15,693 R 15,693 R 0 R 9,303 R 9,303 R 0 R 7,173 R 7,173

R 150,840 - R 151,039 R 0 R 15,729 R 15,729 R 0 R 9,339 R 9,339 R 0 R 7,209 R 7,209

R 151,040 - R 151,239 R 0 R 15,765 R 15,765 R 0 R 9,375 R 9,375 R 0 R 7,245 R 7,245

R 141,240 - R 151,239 TABLE D

Page 46: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 28 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 151,240 - R 151,439 R 0 R 15,801 R 15,801 R 0 R 9,411 R 9,411 R 0 R 7,281 R 7,281

R 151,440 - R 151,639 R 0 R 15,837 R 15,837 R 0 R 9,447 R 9,447 R 0 R 7,317 R 7,317

R 151,640 - R 151,839 R 0 R 15,873 R 15,873 R 0 R 9,483 R 9,483 R 0 R 7,353 R 7,353

R 151,840 - R 152,039 R 0 R 15,909 R 15,909 R 0 R 9,519 R 9,519 R 0 R 7,389 R 7,389

R 152,040 - R 152,239 R 0 R 15,945 R 15,945 R 0 R 9,555 R 9,555 R 0 R 7,425 R 7,425

R 152,240 - R 152,439 R 0 R 15,981 R 15,981 R 0 R 9,591 R 9,591 R 0 R 7,461 R 7,461

R 152,440 - R 152,639 R 0 R 16,017 R 16,017 R 0 R 9,627 R 9,627 R 0 R 7,497 R 7,497

R 152,640 - R 152,839 R 0 R 16,053 R 16,053 R 0 R 9,663 R 9,663 R 0 R 7,533 R 7,533

R 152,840 - R 153,039 R 0 R 16,089 R 16,089 R 0 R 9,699 R 9,699 R 0 R 7,569 R 7,569

R 153,040 - R 153,239 R 0 R 16,125 R 16,125 R 0 R 9,735 R 9,735 R 0 R 7,605 R 7,605

R 153,240 - R 153,439 R 0 R 16,161 R 16,161 R 0 R 9,771 R 9,771 R 0 R 7,641 R 7,641

R 153,440 - R 153,639 R 0 R 16,197 R 16,197 R 0 R 9,807 R 9,807 R 0 R 7,677 R 7,677

R 153,640 - R 153,839 R 0 R 16,233 R 16,233 R 0 R 9,843 R 9,843 R 0 R 7,713 R 7,713

R 153,840 - R 154,039 R 0 R 16,269 R 16,269 R 0 R 9,879 R 9,879 R 0 R 7,749 R 7,749

R 154,040 - R 154,239 R 0 R 16,305 R 16,305 R 0 R 9,915 R 9,915 R 0 R 7,785 R 7,785

R 154,240 - R 154,439 R 0 R 16,341 R 16,341 R 0 R 9,951 R 9,951 R 0 R 7,821 R 7,821

R 154,440 - R 154,639 R 0 R 16,377 R 16,377 R 0 R 9,987 R 9,987 R 0 R 7,857 R 7,857

R 154,640 - R 154,839 R 0 R 16,413 R 16,413 R 0 R 10,023 R 10,023 R 0 R 7,893 R 7,893

R 154,840 - R 155,039 R 0 R 16,449 R 16,449 R 0 R 10,059 R 10,059 R 0 R 7,929 R 7,929

R 155,040 - R 155,239 R 0 R 16,485 R 16,485 R 0 R 10,095 R 10,095 R 0 R 7,965 R 7,965

R 155,240 - R 155,439 R 0 R 16,521 R 16,521 R 0 R 10,131 R 10,131 R 0 R 8,001 R 8,001

R 155,440 - R 155,639 R 0 R 16,557 R 16,557 R 0 R 10,167 R 10,167 R 0 R 8,037 R 8,037

R 155,640 - R 155,839 R 0 R 16,593 R 16,593 R 0 R 10,203 R 10,203 R 0 R 8,073 R 8,073

R 155,840 - R 156,039 R 0 R 16,629 R 16,629 R 0 R 10,239 R 10,239 R 0 R 8,109 R 8,109

R 156,040 - R 156,239 R 0 R 16,665 R 16,665 R 0 R 10,275 R 10,275 R 0 R 8,145 R 8,145

R 156,240 - R 156,439 R 0 R 16,701 R 16,701 R 0 R 10,311 R 10,311 R 0 R 8,181 R 8,181

R 156,440 - R 156,639 R 0 R 16,737 R 16,737 R 0 R 10,347 R 10,347 R 0 R 8,217 R 8,217

R 156,640 - R 156,839 R 0 R 16,773 R 16,773 R 0 R 10,383 R 10,383 R 0 R 8,253 R 8,253

R 156,840 - R 157,039 R 0 R 16,809 R 16,809 R 0 R 10,419 R 10,419 R 0 R 8,289 R 8,289

R 157,040 - R 157,239 R 0 R 16,845 R 16,845 R 0 R 10,455 R 10,455 R 0 R 8,325 R 8,325

R 157,240 - R 157,439 R 0 R 16,881 R 16,881 R 0 R 10,491 R 10,491 R 0 R 8,361 R 8,361

R 157,440 - R 157,639 R 0 R 16,917 R 16,917 R 0 R 10,527 R 10,527 R 0 R 8,397 R 8,397

R 157,640 - R 157,839 R 0 R 16,953 R 16,953 R 0 R 10,563 R 10,563 R 0 R 8,433 R 8,433

R 157,840 - R 158,039 R 0 R 16,989 R 16,989 R 0 R 10,599 R 10,599 R 0 R 8,469 R 8,469

R 158,040 - R 158,239 R 0 R 17,025 R 17,025 R 0 R 10,635 R 10,635 R 0 R 8,505 R 8,505

R 158,240 - R 158,439 R 0 R 17,061 R 17,061 R 0 R 10,671 R 10,671 R 0 R 8,541 R 8,541

R 158,440 - R 158,639 R 0 R 17,097 R 17,097 R 0 R 10,707 R 10,707 R 0 R 8,577 R 8,577

R 158,640 - R 158,839 R 0 R 17,133 R 17,133 R 0 R 10,743 R 10,743 R 0 R 8,613 R 8,613

R 158,840 - R 159,039 R 0 R 17,169 R 17,169 R 0 R 10,779 R 10,779 R 0 R 8,649 R 8,649

R 159,040 - R 159,239 R 0 R 17,205 R 17,205 R 0 R 10,815 R 10,815 R 0 R 8,685 R 8,685

R 159,240 - R 159,439 R 0 R 17,241 R 17,241 R 0 R 10,851 R 10,851 R 0 R 8,721 R 8,721

R 159,440 - R 159,639 R 0 R 17,277 R 17,277 R 0 R 10,887 R 10,887 R 0 R 8,757 R 8,757

R 159,640 - R 159,839 R 0 R 17,313 R 17,313 R 0 R 10,923 R 10,923 R 0 R 8,793 R 8,793

R 159,840 - R 160,039 R 0 R 17,349 R 17,349 R 0 R 10,959 R 10,959 R 0 R 8,829 R 8,829

R 160,040 - R 160,239 R 0 R 17,395 R 17,395 R 0 R 11,005 R 11,005 R 0 R 8,875 R 8,875

R 160,240 - R 160,439 R 0 R 17,445 R 17,445 R 0 R 11,055 R 11,055 R 0 R 8,925 R 8,925

R 160,440 - R 160,639 R 0 R 17,495 R 17,495 R 0 R 11,105 R 11,105 R 0 R 8,975 R 8,975

R 160,640 - R 160,839 R 0 R 17,545 R 17,545 R 0 R 11,155 R 11,155 R 0 R 9,025 R 9,025

R 160,840 - R 161,039 R 0 R 17,595 R 17,595 R 0 R 11,205 R 11,205 R 0 R 9,075 R 9,075

R 161,040 - R 161,239 R 0 R 17,645 R 17,645 R 0 R 11,255 R 11,255 R 0 R 9,125 R 9,125

R 151,240 - R 161,239 TABLE D

Page 47: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 29 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 161,240 - R 161,539 R 0 R 17,707 R 17,707 R 0 R 11,317 R 11,317 R 0 R 9,187 R 9,187

R 161,540 - R 161,839 R 0 R 17,782 R 17,782 R 0 R 11,392 R 11,392 R 0 R 9,262 R 9,262

R 161,840 - R 162,139 R 0 R 17,857 R 17,857 R 0 R 11,467 R 11,467 R 0 R 9,337 R 9,337

R 162,140 - R 162,439 R 0 R 17,932 R 17,932 R 0 R 11,542 R 11,542 R 0 R 9,412 R 9,412

R 162,440 - R 162,739 R 0 R 18,007 R 18,007 R 0 R 11,617 R 11,617 R 0 R 9,487 R 9,487

R 162,740 - R 163,039 R 0 R 18,082 R 18,082 R 0 R 11,692 R 11,692 R 0 R 9,562 R 9,562

R 163,040 - R 163,339 R 0 R 18,157 R 18,157 R 0 R 11,767 R 11,767 R 0 R 9,637 R 9,637

R 163,340 - R 163,639 R 0 R 18,232 R 18,232 R 0 R 11,842 R 11,842 R 0 R 9,712 R 9,712

R 163,640 - R 163,939 R 0 R 18,307 R 18,307 R 0 R 11,917 R 11,917 R 0 R 9,787 R 9,787

R 163,940 - R 164,239 R 0 R 18,382 R 18,382 R 0 R 11,992 R 11,992 R 0 R 9,862 R 9,862

R 164,240 - R 164,539 R 0 R 18,457 R 18,457 R 0 R 12,067 R 12,067 R 0 R 9,937 R 9,937

R 164,540 - R 164,839 R 0 R 18,532 R 18,532 R 0 R 12,142 R 12,142 R 0 R 10,012 R 10,012

R 164,840 - R 165,139 R 0 R 18,607 R 18,607 R 0 R 12,217 R 12,217 R 0 R 10,087 R 10,087

R 165,140 - R 165,439 R 0 R 18,682 R 18,682 R 0 R 12,292 R 12,292 R 0 R 10,162 R 10,162

R 165,440 - R 165,739 R 0 R 18,757 R 18,757 R 0 R 12,367 R 12,367 R 0 R 10,237 R 10,237

R 165,740 - R 166,039 R 0 R 18,832 R 18,832 R 0 R 12,442 R 12,442 R 0 R 10,312 R 10,312

R 166,040 - R 166,339 R 0 R 18,907 R 18,907 R 0 R 12,517 R 12,517 R 0 R 10,387 R 10,387

R 166,340 - R 166,639 R 0 R 18,982 R 18,982 R 0 R 12,592 R 12,592 R 0 R 10,462 R 10,462

R 166,640 - R 166,939 R 0 R 19,057 R 19,057 R 0 R 12,667 R 12,667 R 0 R 10,537 R 10,537

R 166,940 - R 167,239 R 0 R 19,132 R 19,132 R 0 R 12,742 R 12,742 R 0 R 10,612 R 10,612

R 167,240 - R 167,539 R 0 R 19,207 R 19,207 R 0 R 12,817 R 12,817 R 0 R 10,687 R 10,687

R 167,540 - R 167,839 R 0 R 19,282 R 19,282 R 0 R 12,892 R 12,892 R 0 R 10,762 R 10,762

R 167,840 - R 168,139 R 0 R 19,357 R 19,357 R 0 R 12,967 R 12,967 R 0 R 10,837 R 10,837

R 168,140 - R 168,439 R 0 R 19,432 R 19,432 R 0 R 13,042 R 13,042 R 0 R 10,912 R 10,912

R 168,440 - R 168,739 R 0 R 19,507 R 19,507 R 0 R 13,117 R 13,117 R 0 R 10,987 R 10,987

R 168,740 - R 169,039 R 0 R 19,582 R 19,582 R 0 R 13,192 R 13,192 R 0 R 11,062 R 11,062

R 169,040 - R 169,339 R 0 R 19,657 R 19,657 R 0 R 13,267 R 13,267 R 0 R 11,137 R 11,137

R 169,340 - R 169,639 R 0 R 19,732 R 19,732 R 0 R 13,342 R 13,342 R 0 R 11,212 R 11,212

R 169,640 - R 169,939 R 0 R 19,807 R 19,807 R 0 R 13,417 R 13,417 R 0 R 11,287 R 11,287

R 169,940 - R 170,239 R 0 R 19,882 R 19,882 R 0 R 13,492 R 13,492 R 0 R 11,362 R 11,362

R 170,240 - R 170,539 R 0 R 19,957 R 19,957 R 0 R 13,567 R 13,567 R 0 R 11,437 R 11,437

R 170,540 - R 170,839 R 0 R 20,032 R 20,032 R 0 R 13,642 R 13,642 R 0 R 11,512 R 11,512

R 170,840 - R 171,139 R 0 R 20,107 R 20,107 R 0 R 13,717 R 13,717 R 0 R 11,587 R 11,587

R 171,140 - R 171,439 R 0 R 20,182 R 20,182 R 0 R 13,792 R 13,792 R 0 R 11,662 R 11,662

R 171,440 - R 171,739 R 0 R 20,257 R 20,257 R 0 R 13,867 R 13,867 R 0 R 11,737 R 11,737

R 171,740 - R 172,039 R 0 R 20,332 R 20,332 R 0 R 13,942 R 13,942 R 0 R 11,812 R 11,812

R 172,040 - R 172,339 R 0 R 20,407 R 20,407 R 0 R 14,017 R 14,017 R 0 R 11,887 R 11,887

R 172,340 - R 172,639 R 0 R 20,482 R 20,482 R 0 R 14,092 R 14,092 R 0 R 11,962 R 11,962

R 172,640 - R 172,939 R 0 R 20,557 R 20,557 R 0 R 14,167 R 14,167 R 0 R 12,037 R 12,037

R 172,940 - R 173,239 R 0 R 20,632 R 20,632 R 0 R 14,242 R 14,242 R 0 R 12,112 R 12,112

R 173,240 - R 173,539 R 0 R 20,707 R 20,707 R 0 R 14,317 R 14,317 R 0 R 12,187 R 12,187

R 173,540 - R 173,839 R 0 R 20,782 R 20,782 R 0 R 14,392 R 14,392 R 0 R 12,262 R 12,262

R 173,840 - R 174,139 R 0 R 20,857 R 20,857 R 0 R 14,467 R 14,467 R 0 R 12,337 R 12,337

R 174,140 - R 174,439 R 0 R 20,932 R 20,932 R 0 R 14,542 R 14,542 R 0 R 12,412 R 12,412

R 174,440 - R 174,739 R 0 R 21,007 R 21,007 R 0 R 14,617 R 14,617 R 0 R 12,487 R 12,487

R 174,740 - R 175,039 R 0 R 21,082 R 21,082 R 0 R 14,692 R 14,692 R 0 R 12,562 R 12,562

R 175,040 - R 175,339 R 0 R 21,157 R 21,157 R 0 R 14,767 R 14,767 R 0 R 12,637 R 12,637

R 175,340 - R 175,639 R 0 R 21,232 R 21,232 R 0 R 14,842 R 14,842 R 0 R 12,712 R 12,712

R 175,640 - R 175,939 R 0 R 21,307 R 21,307 R 0 R 14,917 R 14,917 R 0 R 12,787 R 12,787

R 175,940 - R 176,239 R 0 R 21,382 R 21,382 R 0 R 14,992 R 14,992 R 0 R 12,862 R 12,862

R 161,240 - R 176,239 TABLE D

Page 48: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 30 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 176,240 - R 176,539 R 0 R 21,457 R 21,457 R 0 R 15,067 R 15,067 R 0 R 12,937 R 12,937

R 176,540 - R 176,839 R 0 R 21,532 R 21,532 R 0 R 15,142 R 15,142 R 0 R 13,012 R 13,012

R 176,840 - R 177,139 R 0 R 21,607 R 21,607 R 0 R 15,217 R 15,217 R 0 R 13,087 R 13,087

R 177,140 - R 177,439 R 0 R 21,682 R 21,682 R 0 R 15,292 R 15,292 R 0 R 13,162 R 13,162

R 177,440 - R 177,739 R 0 R 21,757 R 21,757 R 0 R 15,367 R 15,367 R 0 R 13,237 R 13,237

R 177,740 - R 178,039 R 0 R 21,832 R 21,832 R 0 R 15,442 R 15,442 R 0 R 13,312 R 13,312

R 178,040 - R 178,339 R 0 R 21,907 R 21,907 R 0 R 15,517 R 15,517 R 0 R 13,387 R 13,387

R 178,340 - R 178,639 R 0 R 21,982 R 21,982 R 0 R 15,592 R 15,592 R 0 R 13,462 R 13,462

R 178,640 - R 178,939 R 0 R 22,057 R 22,057 R 0 R 15,667 R 15,667 R 0 R 13,537 R 13,537

R 178,940 - R 179,239 R 0 R 22,132 R 22,132 R 0 R 15,742 R 15,742 R 0 R 13,612 R 13,612

R 179,240 - R 179,539 R 0 R 22,207 R 22,207 R 0 R 15,817 R 15,817 R 0 R 13,687 R 13,687

R 179,540 - R 179,839 R 0 R 22,282 R 22,282 R 0 R 15,892 R 15,892 R 0 R 13,762 R 13,762

R 179,840 - R 180,139 R 0 R 22,357 R 22,357 R 0 R 15,967 R 15,967 R 0 R 13,837 R 13,837

R 180,140 - R 180,439 R 0 R 22,432 R 22,432 R 0 R 16,042 R 16,042 R 0 R 13,912 R 13,912

R 180,440 - R 180,739 R 0 R 22,507 R 22,507 R 0 R 16,117 R 16,117 R 0 R 13,987 R 13,987

R 180,740 - R 181,039 R 0 R 22,582 R 22,582 R 0 R 16,192 R 16,192 R 0 R 14,062 R 14,062

R 181,040 - R 181,339 R 0 R 22,657 R 22,657 R 0 R 16,267 R 16,267 R 0 R 14,137 R 14,137

R 181,340 - R 181,639 R 0 R 22,732 R 22,732 R 0 R 16,342 R 16,342 R 0 R 14,212 R 14,212

R 181,640 - R 181,939 R 0 R 22,807 R 22,807 R 0 R 16,417 R 16,417 R 0 R 14,287 R 14,287

R 181,940 - R 182,239 R 0 R 22,882 R 22,882 R 0 R 16,492 R 16,492 R 0 R 14,362 R 14,362

R 182,240 - R 182,539 R 0 R 22,957 R 22,957 R 0 R 16,567 R 16,567 R 0 R 14,437 R 14,437

R 182,540 - R 182,839 R 0 R 23,032 R 23,032 R 0 R 16,642 R 16,642 R 0 R 14,512 R 14,512

R 182,840 - R 183,139 R 0 R 23,107 R 23,107 R 0 R 16,717 R 16,717 R 0 R 14,587 R 14,587

R 183,140 - R 183,439 R 0 R 23,182 R 23,182 R 0 R 16,792 R 16,792 R 0 R 14,662 R 14,662

R 183,440 - R 183,739 R 0 R 23,257 R 23,257 R 0 R 16,867 R 16,867 R 0 R 14,737 R 14,737

R 183,740 - R 184,039 R 0 R 23,332 R 23,332 R 0 R 16,942 R 16,942 R 0 R 14,812 R 14,812

R 184,040 - R 184,339 R 0 R 23,407 R 23,407 R 0 R 17,017 R 17,017 R 0 R 14,887 R 14,887

R 184,340 - R 184,639 R 0 R 23,482 R 23,482 R 0 R 17,092 R 17,092 R 0 R 14,962 R 14,962

R 184,640 - R 184,939 R 0 R 23,557 R 23,557 R 0 R 17,167 R 17,167 R 0 R 15,037 R 15,037

R 184,940 - R 185,239 R 0 R 23,632 R 23,632 R 0 R 17,242 R 17,242 R 0 R 15,112 R 15,112

R 185,240 - R 185,539 R 0 R 23,707 R 23,707 R 0 R 17,317 R 17,317 R 0 R 15,187 R 15,187

R 185,540 - R 185,839 R 0 R 23,782 R 23,782 R 0 R 17,392 R 17,392 R 0 R 15,262 R 15,262

R 185,840 - R 186,139 R 0 R 23,857 R 23,857 R 0 R 17,467 R 17,467 R 0 R 15,337 R 15,337

R 186,140 - R 186,439 R 0 R 23,932 R 23,932 R 0 R 17,542 R 17,542 R 0 R 15,412 R 15,412

R 186,440 - R 186,739 R 0 R 24,007 R 24,007 R 0 R 17,617 R 17,617 R 0 R 15,487 R 15,487

R 186,740 - R 187,039 R 0 R 24,082 R 24,082 R 0 R 17,692 R 17,692 R 0 R 15,562 R 15,562

R 187,040 - R 187,339 R 0 R 24,157 R 24,157 R 0 R 17,767 R 17,767 R 0 R 15,637 R 15,637

R 187,340 - R 187,639 R 0 R 24,232 R 24,232 R 0 R 17,842 R 17,842 R 0 R 15,712 R 15,712

R 187,640 - R 187,939 R 0 R 24,307 R 24,307 R 0 R 17,917 R 17,917 R 0 R 15,787 R 15,787

R 187,940 - R 188,239 R 0 R 24,382 R 24,382 R 0 R 17,992 R 17,992 R 0 R 15,862 R 15,862

R 188,240 - R 188,539 R 0 R 24,457 R 24,457 R 0 R 18,067 R 18,067 R 0 R 15,937 R 15,937

R 188,540 - R 188,839 R 0 R 24,532 R 24,532 R 0 R 18,142 R 18,142 R 0 R 16,012 R 16,012

R 188,840 - R 189,139 R 0 R 24,607 R 24,607 R 0 R 18,217 R 18,217 R 0 R 16,087 R 16,087

R 189,140 - R 189,439 R 0 R 24,682 R 24,682 R 0 R 18,292 R 18,292 R 0 R 16,162 R 16,162

R 189,440 - R 189,739 R 0 R 24,757 R 24,757 R 0 R 18,367 R 18,367 R 0 R 16,237 R 16,237

R 189,740 - R 190,039 R 0 R 24,832 R 24,832 R 0 R 18,442 R 18,442 R 0 R 16,312 R 16,312

R 190,040 - R 190,339 R 0 R 24,907 R 24,907 R 0 R 18,517 R 18,517 R 0 R 16,387 R 16,387

R 190,340 - R 190,639 R 0 R 24,982 R 24,982 R 0 R 18,592 R 18,592 R 0 R 16,462 R 16,462

R 190,640 - R 190,939 R 0 R 25,057 R 25,057 R 0 R 18,667 R 18,667 R 0 R 16,537 R 16,537

R 190,940 - R 191,239 R 0 R 25,132 R 25,132 R 0 R 18,742 R 18,742 R 0 R 16,612 R 16,612

R 176,240 - R 191,239 TABLE D

Page 49: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 31 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 191,240 - R 191,539 R 0 R 25,207 R 25,207 R 0 R 18,817 R 18,817 R 0 R 16,687 R 16,687

R 191,540 - R 191,839 R 0 R 25,282 R 25,282 R 0 R 18,892 R 18,892 R 0 R 16,762 R 16,762

R 191,840 - R 192,139 R 0 R 25,357 R 25,357 R 0 R 18,967 R 18,967 R 0 R 16,837 R 16,837

R 192,140 - R 192,439 R 0 R 25,432 R 25,432 R 0 R 19,042 R 19,042 R 0 R 16,912 R 16,912

R 192,440 - R 192,739 R 0 R 25,507 R 25,507 R 0 R 19,117 R 19,117 R 0 R 16,987 R 16,987

R 192,740 - R 193,039 R 0 R 25,582 R 25,582 R 0 R 19,192 R 19,192 R 0 R 17,062 R 17,062

R 193,040 - R 193,339 R 0 R 25,657 R 25,657 R 0 R 19,267 R 19,267 R 0 R 17,137 R 17,137

R 193,340 - R 193,639 R 0 R 25,732 R 25,732 R 0 R 19,342 R 19,342 R 0 R 17,212 R 17,212

R 193,640 - R 193,939 R 0 R 25,807 R 25,807 R 0 R 19,417 R 19,417 R 0 R 17,287 R 17,287

R 193,940 - R 194,239 R 0 R 25,882 R 25,882 R 0 R 19,492 R 19,492 R 0 R 17,362 R 17,362

R 194,240 - R 194,539 R 0 R 25,957 R 25,957 R 0 R 19,567 R 19,567 R 0 R 17,437 R 17,437

R 194,540 - R 194,839 R 0 R 26,032 R 26,032 R 0 R 19,642 R 19,642 R 0 R 17,512 R 17,512

R 194,840 - R 195,139 R 0 R 26,107 R 26,107 R 0 R 19,717 R 19,717 R 0 R 17,587 R 17,587

R 195,140 - R 195,439 R 0 R 26,182 R 26,182 R 0 R 19,792 R 19,792 R 0 R 17,662 R 17,662

R 195,440 - R 195,739 R 0 R 26,257 R 26,257 R 0 R 19,867 R 19,867 R 0 R 17,737 R 17,737

R 195,740 - R 196,039 R 0 R 26,332 R 26,332 R 0 R 19,942 R 19,942 R 0 R 17,812 R 17,812

R 196,040 - R 196,339 R 0 R 26,407 R 26,407 R 0 R 20,017 R 20,017 R 0 R 17,887 R 17,887

R 196,340 - R 196,639 R 0 R 26,482 R 26,482 R 0 R 20,092 R 20,092 R 0 R 17,962 R 17,962

R 196,640 - R 196,939 R 0 R 26,557 R 26,557 R 0 R 20,167 R 20,167 R 0 R 18,037 R 18,037

R 196,940 - R 197,239 R 0 R 26,632 R 26,632 R 0 R 20,242 R 20,242 R 0 R 18,112 R 18,112

R 197,240 - R 197,539 R 0 R 26,707 R 26,707 R 0 R 20,317 R 20,317 R 0 R 18,187 R 18,187

R 197,540 - R 197,839 R 0 R 26,782 R 26,782 R 0 R 20,392 R 20,392 R 0 R 18,262 R 18,262

R 197,840 - R 198,139 R 0 R 26,857 R 26,857 R 0 R 20,467 R 20,467 R 0 R 18,337 R 18,337

R 198,140 - R 198,439 R 0 R 26,932 R 26,932 R 0 R 20,542 R 20,542 R 0 R 18,412 R 18,412

R 198,440 - R 198,739 R 0 R 27,007 R 27,007 R 0 R 20,617 R 20,617 R 0 R 18,487 R 18,487

R 198,740 - R 199,039 R 0 R 27,082 R 27,082 R 0 R 20,692 R 20,692 R 0 R 18,562 R 18,562

R 199,040 - R 199,339 R 0 R 27,157 R 27,157 R 0 R 20,767 R 20,767 R 0 R 18,637 R 18,637

R 199,340 - R 199,639 R 0 R 27,232 R 27,232 R 0 R 20,842 R 20,842 R 0 R 18,712 R 18,712

R 199,640 - R 199,939 R 0 R 27,307 R 27,307 R 0 R 20,917 R 20,917 R 0 R 18,787 R 18,787

R 199,940 - R 200,239 R 0 R 27,382 R 27,382 R 0 R 20,992 R 20,992 R 0 R 18,862 R 18,862

R 200,240 - R 200,539 R 0 R 27,457 R 27,457 R 0 R 21,067 R 21,067 R 0 R 18,937 R 18,937

R 200,540 - R 200,839 R 0 R 27,532 R 27,532 R 0 R 21,142 R 21,142 R 0 R 19,012 R 19,012

R 200,840 - R 201,139 R 0 R 27,607 R 27,607 R 0 R 21,217 R 21,217 R 0 R 19,087 R 19,087

R 201,140 - R 201,439 R 0 R 27,682 R 27,682 R 0 R 21,292 R 21,292 R 0 R 19,162 R 19,162

R 201,440 - R 201,739 R 0 R 27,757 R 27,757 R 0 R 21,367 R 21,367 R 0 R 19,237 R 19,237

R 201,740 - R 202,039 R 0 R 27,832 R 27,832 R 0 R 21,442 R 21,442 R 0 R 19,312 R 19,312

R 202,040 - R 202,339 R 0 R 27,907 R 27,907 R 0 R 21,517 R 21,517 R 0 R 19,387 R 19,387

R 202,340 - R 202,639 R 0 R 27,982 R 27,982 R 0 R 21,592 R 21,592 R 0 R 19,462 R 19,462

R 202,640 - R 202,939 R 0 R 28,057 R 28,057 R 0 R 21,667 R 21,667 R 0 R 19,537 R 19,537

R 202,940 - R 203,239 R 0 R 28,132 R 28,132 R 0 R 21,742 R 21,742 R 0 R 19,612 R 19,612

R 203,240 - R 203,539 R 0 R 28,207 R 28,207 R 0 R 21,817 R 21,817 R 0 R 19,687 R 19,687

R 203,540 - R 203,839 R 0 R 28,282 R 28,282 R 0 R 21,892 R 21,892 R 0 R 19,762 R 19,762

R 203,840 - R 204,139 R 0 R 28,357 R 28,357 R 0 R 21,967 R 21,967 R 0 R 19,837 R 19,837

R 204,140 - R 204,439 R 0 R 28,432 R 28,432 R 0 R 22,042 R 22,042 R 0 R 19,912 R 19,912

R 204,440 - R 204,739 R 0 R 28,507 R 28,507 R 0 R 22,117 R 22,117 R 0 R 19,987 R 19,987

R 204,740 - R 205,039 R 0 R 28,582 R 28,582 R 0 R 22,192 R 22,192 R 0 R 20,062 R 20,062

R 205,040 - R 205,339 R 0 R 28,657 R 28,657 R 0 R 22,267 R 22,267 R 0 R 20,137 R 20,137

R 205,340 - R 205,639 R 0 R 28,732 R 28,732 R 0 R 22,342 R 22,342 R 0 R 20,212 R 20,212

R 205,640 - R 205,939 R 0 R 28,807 R 28,807 R 0 R 22,417 R 22,417 R 0 R 20,287 R 20,287

R 205,940 - R 206,239 R 0 R 28,882 R 28,882 R 0 R 22,492 R 22,492 R 0 R 20,362 R 20,362

R 191,240 - R 206,239 TABLE D

Page 50: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 32 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 206,240 - R 206,739 R 0 R 28,982 R 28,982 R 0 R 22,592 R 22,592 R 0 R 20,462 R 20,462

R 206,740 - R 207,239 R 0 R 29,107 R 29,107 R 0 R 22,717 R 22,717 R 0 R 20,587 R 20,587

R 207,240 - R 207,739 R 0 R 29,232 R 29,232 R 0 R 22,842 R 22,842 R 0 R 20,712 R 20,712

R 207,740 - R 208,239 R 0 R 29,357 R 29,357 R 0 R 22,967 R 22,967 R 0 R 20,837 R 20,837

R 208,240 - R 208,739 R 0 R 29,482 R 29,482 R 0 R 23,092 R 23,092 R 0 R 20,962 R 20,962

R 208,740 - R 209,239 R 0 R 29,607 R 29,607 R 0 R 23,217 R 23,217 R 0 R 21,087 R 21,087

R 209,240 - R 209,739 R 0 R 29,732 R 29,732 R 0 R 23,342 R 23,342 R 0 R 21,212 R 21,212

R 209,740 - R 210,239 R 0 R 29,857 R 29,857 R 0 R 23,467 R 23,467 R 0 R 21,337 R 21,337

R 210,240 - R 210,739 R 0 R 29,982 R 29,982 R 0 R 23,592 R 23,592 R 0 R 21,462 R 21,462

R 210,740 - R 211,239 R 0 R 30,107 R 30,107 R 0 R 23,717 R 23,717 R 0 R 21,587 R 21,587

R 211,240 - R 211,739 R 0 R 30,232 R 30,232 R 0 R 23,842 R 23,842 R 0 R 21,712 R 21,712

R 211,740 - R 212,239 R 0 R 30,357 R 30,357 R 0 R 23,967 R 23,967 R 0 R 21,837 R 21,837

R 212,240 - R 212,739 R 0 R 30,482 R 30,482 R 0 R 24,092 R 24,092 R 0 R 21,962 R 21,962

R 212,740 - R 213,239 R 0 R 30,607 R 30,607 R 0 R 24,217 R 24,217 R 0 R 22,087 R 22,087

R 213,240 - R 213,739 R 0 R 30,732 R 30,732 R 0 R 24,342 R 24,342 R 0 R 22,212 R 22,212

R 213,740 - R 214,239 R 0 R 30,857 R 30,857 R 0 R 24,467 R 24,467 R 0 R 22,337 R 22,337

R 214,240 - R 214,739 R 0 R 30,982 R 30,982 R 0 R 24,592 R 24,592 R 0 R 22,462 R 22,462

R 214,740 - R 215,239 R 0 R 31,107 R 31,107 R 0 R 24,717 R 24,717 R 0 R 22,587 R 22,587

R 215,240 - R 215,739 R 0 R 31,232 R 31,232 R 0 R 24,842 R 24,842 R 0 R 22,712 R 22,712

R 215,740 - R 216,239 R 0 R 31,357 R 31,357 R 0 R 24,967 R 24,967 R 0 R 22,837 R 22,837

R 216,240 - R 216,739 R 0 R 31,482 R 31,482 R 0 R 25,092 R 25,092 R 0 R 22,962 R 22,962

R 216,740 - R 217,239 R 0 R 31,607 R 31,607 R 0 R 25,217 R 25,217 R 0 R 23,087 R 23,087

R 217,240 - R 217,739 R 0 R 31,732 R 31,732 R 0 R 25,342 R 25,342 R 0 R 23,212 R 23,212

R 217,740 - R 218,239 R 0 R 31,857 R 31,857 R 0 R 25,467 R 25,467 R 0 R 23,337 R 23,337

R 218,240 - R 218,739 R 0 R 31,982 R 31,982 R 0 R 25,592 R 25,592 R 0 R 23,462 R 23,462

R 218,740 - R 219,239 R 0 R 32,107 R 32,107 R 0 R 25,717 R 25,717 R 0 R 23,587 R 23,587

R 219,240 - R 219,739 R 0 R 32,232 R 32,232 R 0 R 25,842 R 25,842 R 0 R 23,712 R 23,712

R 219,740 - R 220,239 R 0 R 32,357 R 32,357 R 0 R 25,967 R 25,967 R 0 R 23,837 R 23,837

R 220,240 - R 220,739 R 0 R 32,482 R 32,482 R 0 R 26,092 R 26,092 R 0 R 23,962 R 23,962

R 220,740 - R 221,239 R 0 R 32,607 R 32,607 R 0 R 26,217 R 26,217 R 0 R 24,087 R 24,087

R 221,240 - R 221,739 R 0 R 32,732 R 32,732 R 0 R 26,342 R 26,342 R 0 R 24,212 R 24,212

R 221,740 - R 222,239 R 0 R 32,857 R 32,857 R 0 R 26,467 R 26,467 R 0 R 24,337 R 24,337

R 222,240 - R 222,739 R 0 R 32,982 R 32,982 R 0 R 26,592 R 26,592 R 0 R 24,462 R 24,462

R 222,740 - R 223,239 R 0 R 33,107 R 33,107 R 0 R 26,717 R 26,717 R 0 R 24,587 R 24,587

R 223,240 - R 223,739 R 0 R 33,232 R 33,232 R 0 R 26,842 R 26,842 R 0 R 24,712 R 24,712

R 223,740 - R 224,239 R 0 R 33,357 R 33,357 R 0 R 26,967 R 26,967 R 0 R 24,837 R 24,837

R 224,240 - R 224,739 R 0 R 33,482 R 33,482 R 0 R 27,092 R 27,092 R 0 R 24,962 R 24,962

R 224,740 - R 225,239 R 0 R 33,607 R 33,607 R 0 R 27,217 R 27,217 R 0 R 25,087 R 25,087

R 225,240 - R 225,739 R 0 R 33,732 R 33,732 R 0 R 27,342 R 27,342 R 0 R 25,212 R 25,212

R 225,740 - R 226,239 R 0 R 33,857 R 33,857 R 0 R 27,467 R 27,467 R 0 R 25,337 R 25,337

R 226,240 - R 226,739 R 0 R 33,982 R 33,982 R 0 R 27,592 R 27,592 R 0 R 25,462 R 25,462

R 226,740 - R 227,239 R 0 R 34,107 R 34,107 R 0 R 27,717 R 27,717 R 0 R 25,587 R 25,587

R 227,240 - R 227,739 R 0 R 34,232 R 34,232 R 0 R 27,842 R 27,842 R 0 R 25,712 R 25,712

R 227,740 - R 228,239 R 0 R 34,357 R 34,357 R 0 R 27,967 R 27,967 R 0 R 25,837 R 25,837

R 228,240 - R 228,739 R 0 R 34,482 R 34,482 R 0 R 28,092 R 28,092 R 0 R 25,962 R 25,962

R 228,740 - R 229,239 R 0 R 34,607 R 34,607 R 0 R 28,217 R 28,217 R 0 R 26,087 R 26,087

R 229,240 - R 229,739 R 0 R 34,732 R 34,732 R 0 R 28,342 R 28,342 R 0 R 26,212 R 26,212

R 229,740 - R 230,239 R 0 R 34,857 R 34,857 R 0 R 28,467 R 28,467 R 0 R 26,337 R 26,337

R 230,240 - R 230,739 R 0 R 34,982 R 34,982 R 0 R 28,592 R 28,592 R 0 R 26,462 R 26,462

R 230,740 - R 231,239 R 0 R 35,107 R 35,107 R 0 R 28,717 R 28,717 R 0 R 26,587 R 26,587

R 206,240 - R 231,239 TABLE D

Page 51: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 33 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 231,240 - R 231,739 R 0 R 35,232 R 35,232 R 0 R 28,842 R 28,842 R 0 R 26,712 R 26,712

R 231,740 - R 232,239 R 0 R 35,357 R 35,357 R 0 R 28,967 R 28,967 R 0 R 26,837 R 26,837

R 232,240 - R 232,739 R 0 R 35,482 R 35,482 R 0 R 29,092 R 29,092 R 0 R 26,962 R 26,962

R 232,740 - R 233,239 R 0 R 35,607 R 35,607 R 0 R 29,217 R 29,217 R 0 R 27,087 R 27,087

R 233,240 - R 233,739 R 0 R 35,732 R 35,732 R 0 R 29,342 R 29,342 R 0 R 27,212 R 27,212

R 233,740 - R 234,239 R 0 R 35,857 R 35,857 R 0 R 29,467 R 29,467 R 0 R 27,337 R 27,337

R 234,240 - R 234,739 R 0 R 35,982 R 35,982 R 0 R 29,592 R 29,592 R 0 R 27,462 R 27,462

R 234,740 - R 235,239 R 0 R 36,107 R 36,107 R 0 R 29,717 R 29,717 R 0 R 27,587 R 27,587

R 235,240 - R 235,739 R 0 R 36,232 R 36,232 R 0 R 29,842 R 29,842 R 0 R 27,712 R 27,712

R 235,740 - R 236,239 R 0 R 36,357 R 36,357 R 0 R 29,967 R 29,967 R 0 R 27,837 R 27,837

R 236,240 - R 236,739 R 0 R 36,482 R 36,482 R 0 R 30,092 R 30,092 R 0 R 27,962 R 27,962

R 236,740 - R 237,239 R 0 R 36,607 R 36,607 R 0 R 30,217 R 30,217 R 0 R 28,087 R 28,087

R 237,240 - R 237,739 R 0 R 36,732 R 36,732 R 0 R 30,342 R 30,342 R 0 R 28,212 R 28,212

R 237,740 - R 238,239 R 0 R 36,857 R 36,857 R 0 R 30,467 R 30,467 R 0 R 28,337 R 28,337

R 238,240 - R 238,739 R 0 R 36,982 R 36,982 R 0 R 30,592 R 30,592 R 0 R 28,462 R 28,462

R 238,740 - R 239,239 R 0 R 37,107 R 37,107 R 0 R 30,717 R 30,717 R 0 R 28,587 R 28,587

R 239,240 - R 239,739 R 0 R 37,232 R 37,232 R 0 R 30,842 R 30,842 R 0 R 28,712 R 28,712

R 239,740 - R 240,239 R 0 R 37,357 R 37,357 R 0 R 30,967 R 30,967 R 0 R 28,837 R 28,837

R 240,240 - R 240,739 R 0 R 37,482 R 37,482 R 0 R 31,092 R 31,092 R 0 R 28,962 R 28,962

R 240,740 - R 241,239 R 0 R 37,607 R 37,607 R 0 R 31,217 R 31,217 R 0 R 29,087 R 29,087

R 241,240 - R 241,739 R 0 R 37,732 R 37,732 R 0 R 31,342 R 31,342 R 0 R 29,212 R 29,212

R 241,740 - R 242,239 R 0 R 37,857 R 37,857 R 0 R 31,467 R 31,467 R 0 R 29,337 R 29,337

R 242,240 - R 242,739 R 0 R 37,982 R 37,982 R 0 R 31,592 R 31,592 R 0 R 29,462 R 29,462

R 242,740 - R 243,239 R 0 R 38,107 R 38,107 R 0 R 31,717 R 31,717 R 0 R 29,587 R 29,587

R 243,240 - R 243,739 R 0 R 38,232 R 38,232 R 0 R 31,842 R 31,842 R 0 R 29,712 R 29,712

R 243,740 - R 244,239 R 0 R 38,357 R 38,357 R 0 R 31,967 R 31,967 R 0 R 29,837 R 29,837

R 244,240 - R 244,739 R 0 R 38,482 R 38,482 R 0 R 32,092 R 32,092 R 0 R 29,962 R 29,962

R 244,740 - R 245,239 R 0 R 38,607 R 38,607 R 0 R 32,217 R 32,217 R 0 R 30,087 R 30,087

R 245,240 - R 245,739 R 0 R 38,732 R 38,732 R 0 R 32,342 R 32,342 R 0 R 30,212 R 30,212

R 245,740 - R 246,239 R 0 R 38,857 R 38,857 R 0 R 32,467 R 32,467 R 0 R 30,337 R 30,337

R 246,240 - R 246,739 R 0 R 38,982 R 38,982 R 0 R 32,592 R 32,592 R 0 R 30,462 R 30,462

R 246,740 - R 247,239 R 0 R 39,107 R 39,107 R 0 R 32,717 R 32,717 R 0 R 30,587 R 30,587

R 247,240 - R 247,739 R 0 R 39,232 R 39,232 R 0 R 32,842 R 32,842 R 0 R 30,712 R 30,712

R 247,740 - R 248,239 R 0 R 39,357 R 39,357 R 0 R 32,967 R 32,967 R 0 R 30,837 R 30,837

R 248,240 - R 248,739 R 0 R 39,482 R 39,482 R 0 R 33,092 R 33,092 R 0 R 30,962 R 30,962

R 248,740 - R 249,239 R 0 R 39,607 R 39,607 R 0 R 33,217 R 33,217 R 0 R 31,087 R 31,087

R 249,240 - R 249,739 R 0 R 39,732 R 39,732 R 0 R 33,342 R 33,342 R 0 R 31,212 R 31,212

R 249,740 - R 250,239 R 0 R 39,857 R 39,857 R 0 R 33,467 R 33,467 R 0 R 31,337 R 31,337

R 250,240 - R 250,739 R 0 R 40,007 R 40,007 R 0 R 33,617 R 33,617 R 0 R 31,487 R 31,487

R 250,740 - R 251,239 R 0 R 40,157 R 40,157 R 0 R 33,767 R 33,767 R 0 R 31,637 R 31,637

R 251,240 - R 251,739 R 0 R 40,307 R 40,307 R 0 R 33,917 R 33,917 R 0 R 31,787 R 31,787

R 251,740 - R 252,239 R 0 R 40,457 R 40,457 R 0 R 34,067 R 34,067 R 0 R 31,937 R 31,937

R 252,240 - R 252,739 R 0 R 40,607 R 40,607 R 0 R 34,217 R 34,217 R 0 R 32,087 R 32,087

R 252,740 - R 253,239 R 0 R 40,757 R 40,757 R 0 R 34,367 R 34,367 R 0 R 32,237 R 32,237

R 253,240 - R 253,739 R 0 R 40,907 R 40,907 R 0 R 34,517 R 34,517 R 0 R 32,387 R 32,387

R 253,740 - R 254,239 R 0 R 41,057 R 41,057 R 0 R 34,667 R 34,667 R 0 R 32,537 R 32,537

R 254,240 - R 254,739 R 0 R 41,207 R 41,207 R 0 R 34,817 R 34,817 R 0 R 32,687 R 32,687

R 254,740 - R 255,239 R 0 R 41,357 R 41,357 R 0 R 34,967 R 34,967 R 0 R 32,837 R 32,837 R 255,240 - R 255,739 R 0 R 41,507 R 41,507 R 0 R 35,117 R 35,117 R 0 R 32,987 R 32,987

R 255,740 - R 256,239 R 0 R 41,657 R 41,657 R 0 R 35,267 R 35,267 R 0 R 33,137 R 33,137

R 231,240 - R 256,239 TABLE D

Page 52: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 34 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 256,240 - R 256,739 R 0 R 41,807 R 41,807 R 0 R 35,417 R 35,417 R 0 R 33,287 R 33,287

R 256,740 - R 257,239 R 0 R 41,957 R 41,957 R 0 R 35,567 R 35,567 R 0 R 33,437 R 33,437

R 257,240 - R 257,739 R 0 R 42,107 R 42,107 R 0 R 35,717 R 35,717 R 0 R 33,587 R 33,587

R 257,740 - R 258,239 R 0 R 42,257 R 42,257 R 0 R 35,867 R 35,867 R 0 R 33,737 R 33,737

R 258,240 - R 258,739 R 0 R 42,407 R 42,407 R 0 R 36,017 R 36,017 R 0 R 33,887 R 33,887

R 258,740 - R 259,239 R 0 R 42,557 R 42,557 R 0 R 36,167 R 36,167 R 0 R 34,037 R 34,037

R 259,240 - R 259,739 R 0 R 42,707 R 42,707 R 0 R 36,317 R 36,317 R 0 R 34,187 R 34,187

R 259,740 - R 260,239 R 0 R 42,857 R 42,857 R 0 R 36,467 R 36,467 R 0 R 34,337 R 34,337

R 260,240 - R 260,739 R 0 R 43,007 R 43,007 R 0 R 36,617 R 36,617 R 0 R 34,487 R 34,487

R 260,740 - R 261,239 R 0 R 43,157 R 43,157 R 0 R 36,767 R 36,767 R 0 R 34,637 R 34,637

R 261,240 - R 261,739 R 0 R 43,307 R 43,307 R 0 R 36,917 R 36,917 R 0 R 34,787 R 34,787

R 261,740 - R 262,239 R 0 R 43,457 R 43,457 R 0 R 37,067 R 37,067 R 0 R 34,937 R 34,937

R 262,240 - R 262,739 R 0 R 43,607 R 43,607 R 0 R 37,217 R 37,217 R 0 R 35,087 R 35,087

R 262,740 - R 263,239 R 0 R 43,757 R 43,757 R 0 R 37,367 R 37,367 R 0 R 35,237 R 35,237

R 263,240 - R 263,739 R 0 R 43,907 R 43,907 R 0 R 37,517 R 37,517 R 0 R 35,387 R 35,387

R 263,740 - R 264,239 R 0 R 44,057 R 44,057 R 0 R 37,667 R 37,667 R 0 R 35,537 R 35,537

R 264,240 - R 264,739 R 0 R 44,207 R 44,207 R 0 R 37,817 R 37,817 R 0 R 35,687 R 35,687

R 264,740 - R 265,239 R 0 R 44,357 R 44,357 R 0 R 37,967 R 37,967 R 0 R 35,837 R 35,837

R 265,240 - R 265,739 R 0 R 44,507 R 44,507 R 0 R 38,117 R 38,117 R 0 R 35,987 R 35,987

R 265,740 - R 266,239 R 0 R 44,657 R 44,657 R 0 R 38,267 R 38,267 R 0 R 36,137 R 36,137

R 266,240 - R 266,739 R 0 R 44,807 R 44,807 R 0 R 38,417 R 38,417 R 0 R 36,287 R 36,287

R 266,740 - R 267,239 R 0 R 44,957 R 44,957 R 0 R 38,567 R 38,567 R 0 R 36,437 R 36,437

R 267,240 - R 267,739 R 0 R 45,107 R 45,107 R 0 R 38,717 R 38,717 R 0 R 36,587 R 36,587

R 267,740 - R 268,239 R 0 R 45,257 R 45,257 R 0 R 38,867 R 38,867 R 0 R 36,737 R 36,737

R 268,240 - R 268,739 R 0 R 45,407 R 45,407 R 0 R 39,017 R 39,017 R 0 R 36,887 R 36,887

R 268,740 - R 269,239 R 0 R 45,557 R 45,557 R 0 R 39,167 R 39,167 R 0 R 37,037 R 37,037

R 269,240 - R 269,739 R 0 R 45,707 R 45,707 R 0 R 39,317 R 39,317 R 0 R 37,187 R 37,187

R 269,740 - R 270,239 R 0 R 45,857 R 45,857 R 0 R 39,467 R 39,467 R 0 R 37,337 R 37,337

R 270,240 - R 270,739 R 0 R 46,007 R 46,007 R 0 R 39,617 R 39,617 R 0 R 37,487 R 37,487

R 270,740 - R 271,239 R 0 R 46,157 R 46,157 R 0 R 39,767 R 39,767 R 0 R 37,637 R 37,637

R 271,240 - R 271,739 R 0 R 46,307 R 46,307 R 0 R 39,917 R 39,917 R 0 R 37,787 R 37,787

R 271,740 - R 272,239 R 0 R 46,457 R 46,457 R 0 R 40,067 R 40,067 R 0 R 37,937 R 37,937

R 272,240 - R 272,739 R 0 R 46,607 R 46,607 R 0 R 40,217 R 40,217 R 0 R 38,087 R 38,087

R 272,740 - R 273,239 R 0 R 46,757 R 46,757 R 0 R 40,367 R 40,367 R 0 R 38,237 R 38,237

R 273,240 - R 273,739 R 0 R 46,907 R 46,907 R 0 R 40,517 R 40,517 R 0 R 38,387 R 38,387

R 273,740 - R 274,239 R 0 R 47,057 R 47,057 R 0 R 40,667 R 40,667 R 0 R 38,537 R 38,537

R 274,240 - R 274,739 R 0 R 47,207 R 47,207 R 0 R 40,817 R 40,817 R 0 R 38,687 R 38,687

R 274,740 - R 275,239 R 0 R 47,357 R 47,357 R 0 R 40,967 R 40,967 R 0 R 38,837 R 38,837

R 275,240 - R 275,739 R 0 R 47,507 R 47,507 R 0 R 41,117 R 41,117 R 0 R 38,987 R 38,987

R 275,740 - R 276,239 R 0 R 47,657 R 47,657 R 0 R 41,267 R 41,267 R 0 R 39,137 R 39,137

R 276,240 - R 276,739 R 0 R 47,807 R 47,807 R 0 R 41,417 R 41,417 R 0 R 39,287 R 39,287

R 276,740 - R 277,239 R 0 R 47,957 R 47,957 R 0 R 41,567 R 41,567 R 0 R 39,437 R 39,437

R 277,240 - R 277,739 R 0 R 48,107 R 48,107 R 0 R 41,717 R 41,717 R 0 R 39,587 R 39,587

R 277,740 - R 278,239 R 0 R 48,257 R 48,257 R 0 R 41,867 R 41,867 R 0 R 39,737 R 39,737

R 278,240 - R 278,739 R 0 R 48,407 R 48,407 R 0 R 42,017 R 42,017 R 0 R 39,887 R 39,887

R 278,740 - R 279,239 R 0 R 48,557 R 48,557 R 0 R 42,167 R 42,167 R 0 R 40,037 R 40,037

R 279,240 - R 279,739 R 0 R 48,707 R 48,707 R 0 R 42,317 R 42,317 R 0 R 40,187 R 40,187

R 279,740 - R 280,239 R 0 R 48,857 R 48,857 R 0 R 42,467 R 42,467 R 0 R 40,337 R 40,337

R 280,240 - R 280,739 R 0 R 49,007 R 49,007 R 0 R 42,617 R 42,617 R 0 R 40,487 R 40,487

R 280,740 - R 281,239 R 0 R 49,157 R 49,157 R 0 R 42,767 R 42,767 R 0 R 40,637 R 40,637

R 256,240 - R 281,239 TABLE D

Page 53: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 35 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 281,240 - R 281,739 R 0 R 49,307 R 49,307 R 0 R 42,917 R 42,917 R 0 R 40,787 R 40,787

R 281,740 - R 282,239 R 0 R 49,457 R 49,457 R 0 R 43,067 R 43,067 R 0 R 40,937 R 40,937

R 282,240 - R 282,739 R 0 R 49,607 R 49,607 R 0 R 43,217 R 43,217 R 0 R 41,087 R 41,087

R 282,740 - R 283,239 R 0 R 49,757 R 49,757 R 0 R 43,367 R 43,367 R 0 R 41,237 R 41,237

R 283,240 - R 283,739 R 0 R 49,907 R 49,907 R 0 R 43,517 R 43,517 R 0 R 41,387 R 41,387

R 283,740 - R 284,239 R 0 R 50,057 R 50,057 R 0 R 43,667 R 43,667 R 0 R 41,537 R 41,537

R 284,240 - R 284,739 R 0 R 50,207 R 50,207 R 0 R 43,817 R 43,817 R 0 R 41,687 R 41,687

R 284,740 - R 285,239 R 0 R 50,357 R 50,357 R 0 R 43,967 R 43,967 R 0 R 41,837 R 41,837

R 285,240 - R 285,739 R 0 R 50,507 R 50,507 R 0 R 44,117 R 44,117 R 0 R 41,987 R 41,987

R 285,740 - R 286,239 R 0 R 50,657 R 50,657 R 0 R 44,267 R 44,267 R 0 R 42,137 R 42,137

R 286,240 - R 286,739 R 0 R 50,807 R 50,807 R 0 R 44,417 R 44,417 R 0 R 42,287 R 42,287

R 286,740 - R 287,239 R 0 R 50,957 R 50,957 R 0 R 44,567 R 44,567 R 0 R 42,437 R 42,437

R 287,240 - R 287,739 R 0 R 51,107 R 51,107 R 0 R 44,717 R 44,717 R 0 R 42,587 R 42,587

R 287,740 - R 288,239 R 0 R 51,257 R 51,257 R 0 R 44,867 R 44,867 R 0 R 42,737 R 42,737

R 288,240 - R 288,739 R 0 R 51,407 R 51,407 R 0 R 45,017 R 45,017 R 0 R 42,887 R 42,887

R 288,740 - R 289,239 R 0 R 51,557 R 51,557 R 0 R 45,167 R 45,167 R 0 R 43,037 R 43,037

R 289,240 - R 289,739 R 0 R 51,707 R 51,707 R 0 R 45,317 R 45,317 R 0 R 43,187 R 43,187

R 289,740 - R 290,239 R 0 R 51,857 R 51,857 R 0 R 45,467 R 45,467 R 0 R 43,337 R 43,337

R 290,240 - R 290,739 R 0 R 52,007 R 52,007 R 0 R 45,617 R 45,617 R 0 R 43,487 R 43,487

R 290,740 - R 291,239 R 0 R 52,157 R 52,157 R 0 R 45,767 R 45,767 R 0 R 43,637 R 43,637

R 291,240 - R 291,739 R 0 R 52,307 R 52,307 R 0 R 45,917 R 45,917 R 0 R 43,787 R 43,787

R 291,740 - R 292,239 R 0 R 52,457 R 52,457 R 0 R 46,067 R 46,067 R 0 R 43,937 R 43,937

R 292,240 - R 292,739 R 0 R 52,607 R 52,607 R 0 R 46,217 R 46,217 R 0 R 44,087 R 44,087

R 292,740 - R 293,239 R 0 R 52,757 R 52,757 R 0 R 46,367 R 46,367 R 0 R 44,237 R 44,237

R 293,240 - R 293,739 R 0 R 52,907 R 52,907 R 0 R 46,517 R 46,517 R 0 R 44,387 R 44,387

R 293,740 - R 294,239 R 0 R 53,057 R 53,057 R 0 R 46,667 R 46,667 R 0 R 44,537 R 44,537

R 294,240 - R 294,739 R 0 R 53,207 R 53,207 R 0 R 46,817 R 46,817 R 0 R 44,687 R 44,687

R 294,740 - R 295,239 R 0 R 53,357 R 53,357 R 0 R 46,967 R 46,967 R 0 R 44,837 R 44,837

R 295,240 - R 295,739 R 0 R 53,507 R 53,507 R 0 R 47,117 R 47,117 R 0 R 44,987 R 44,987

R 295,740 - R 296,239 R 0 R 53,657 R 53,657 R 0 R 47,267 R 47,267 R 0 R 45,137 R 45,137

R 296,240 - R 296,739 R 0 R 53,807 R 53,807 R 0 R 47,417 R 47,417 R 0 R 45,287 R 45,287

R 296,740 - R 297,239 R 0 R 53,957 R 53,957 R 0 R 47,567 R 47,567 R 0 R 45,437 R 45,437

R 297,240 - R 297,739 R 0 R 54,107 R 54,107 R 0 R 47,717 R 47,717 R 0 R 45,587 R 45,587

R 297,740 - R 298,239 R 0 R 54,257 R 54,257 R 0 R 47,867 R 47,867 R 0 R 45,737 R 45,737

R 298,240 - R 298,739 R 0 R 54,407 R 54,407 R 0 R 48,017 R 48,017 R 0 R 45,887 R 45,887

R 298,740 - R 299,239 R 0 R 54,557 R 54,557 R 0 R 48,167 R 48,167 R 0 R 46,037 R 46,037

R 299,240 - R 299,739 R 0 R 54,707 R 54,707 R 0 R 48,317 R 48,317 R 0 R 46,187 R 46,187

R 299,740 - R 300,239 R 0 R 54,857 R 54,857 R 0 R 48,467 R 48,467 R 0 R 46,337 R 46,337

R 300,240 - R 300,739 R 0 R 55,007 R 55,007 R 0 R 48,617 R 48,617 R 0 R 46,487 R 46,487

R 300,740 - R 301,239 R 0 R 55,157 R 55,157 R 0 R 48,767 R 48,767 R 0 R 46,637 R 46,637

R 301,240 - R 301,739 R 0 R 55,307 R 55,307 R 0 R 48,917 R 48,917 R 0 R 46,787 R 46,787

R 301,740 - R 302,239 R 0 R 55,457 R 55,457 R 0 R 49,067 R 49,067 R 0 R 46,937 R 46,937

R 302,240 - R 302,739 R 0 R 55,607 R 55,607 R 0 R 49,217 R 49,217 R 0 R 47,087 R 47,087

R 302,740 - R 303,239 R 0 R 55,757 R 55,757 R 0 R 49,367 R 49,367 R 0 R 47,237 R 47,237

R 303,240 - R 303,739 R 0 R 55,907 R 55,907 R 0 R 49,517 R 49,517 R 0 R 47,387 R 47,387

R 303,740 - R 304,239 R 0 R 56,057 R 56,057 R 0 R 49,667 R 49,667 R 0 R 47,537 R 47,537

R 304,240 - R 304,739 R 0 R 56,207 R 56,207 R 0 R 49,817 R 49,817 R 0 R 47,687 R 47,687

R 304,740 - R 305,239 R 0 R 56,357 R 56,357 R 0 R 49,967 R 49,967 R 0 R 47,837 R 47,837

R 305,240 - R 305,739 R 0 R 56,507 R 56,507 R 0 R 50,117 R 50,117 R 0 R 47,987 R 47,987

R 305,740 - R 306,239 R 0 R 56,657 R 56,657 R 0 R 50,267 R 50,267 R 0 R 48,137 R 48,137

R 281,240 - R 306,239 TABLE D

Page 54: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 36 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 306,240 - R 306,739 R 0 R 56,807 R 56,807 R 0 R 50,417 R 50,417 R 0 R 48,287 R 48,287

R 306,740 - R 307,239 R 0 R 56,957 R 56,957 R 0 R 50,567 R 50,567 R 0 R 48,437 R 48,437

R 307,240 - R 307,739 R 0 R 57,107 R 57,107 R 0 R 50,717 R 50,717 R 0 R 48,587 R 48,587

R 307,740 - R 308,239 R 0 R 57,257 R 57,257 R 0 R 50,867 R 50,867 R 0 R 48,737 R 48,737

R 308,240 - R 308,739 R 0 R 57,407 R 57,407 R 0 R 51,017 R 51,017 R 0 R 48,887 R 48,887

R 308,740 - R 309,239 R 0 R 57,557 R 57,557 R 0 R 51,167 R 51,167 R 0 R 49,037 R 49,037

R 309,240 - R 309,739 R 0 R 57,707 R 57,707 R 0 R 51,317 R 51,317 R 0 R 49,187 R 49,187

R 309,740 - R 310,239 R 0 R 57,857 R 57,857 R 0 R 51,467 R 51,467 R 0 R 49,337 R 49,337

R 310,240 - R 310,739 R 0 R 58,007 R 58,007 R 0 R 51,617 R 51,617 R 0 R 49,487 R 49,487

R 310,740 - R 311,239 R 0 R 58,157 R 58,157 R 0 R 51,767 R 51,767 R 0 R 49,637 R 49,637

R 311,240 - R 311,739 R 0 R 58,307 R 58,307 R 0 R 51,917 R 51,917 R 0 R 49,787 R 49,787

R 311,740 - R 312,239 R 0 R 58,457 R 58,457 R 0 R 52,067 R 52,067 R 0 R 49,937 R 49,937

R 312,240 - R 312,739 R 0 R 58,607 R 58,607 R 0 R 52,217 R 52,217 R 0 R 50,087 R 50,087

R 312,740 - R 313,239 R 0 R 58,757 R 58,757 R 0 R 52,367 R 52,367 R 0 R 50,237 R 50,237

R 313,240 - R 313,739 R 0 R 58,907 R 58,907 R 0 R 52,517 R 52,517 R 0 R 50,387 R 50,387

R 313,740 - R 314,239 R 0 R 59,057 R 59,057 R 0 R 52,667 R 52,667 R 0 R 50,537 R 50,537

R 314,240 - R 314,739 R 0 R 59,207 R 59,207 R 0 R 52,817 R 52,817 R 0 R 50,687 R 50,687

R 314,740 - R 315,239 R 0 R 59,357 R 59,357 R 0 R 52,967 R 52,967 R 0 R 50,837 R 50,837

R 315,240 - R 315,739 R 0 R 59,507 R 59,507 R 0 R 53,117 R 53,117 R 0 R 50,987 R 50,987

R 315,740 - R 316,239 R 0 R 59,657 R 59,657 R 0 R 53,267 R 53,267 R 0 R 51,137 R 51,137

R 316,240 - R 316,739 R 0 R 59,807 R 59,807 R 0 R 53,417 R 53,417 R 0 R 51,287 R 51,287

R 316,740 - R 317,239 R 0 R 59,957 R 59,957 R 0 R 53,567 R 53,567 R 0 R 51,437 R 51,437

R 317,240 - R 317,739 R 0 R 60,107 R 60,107 R 0 R 53,717 R 53,717 R 0 R 51,587 R 51,587

R 317,740 - R 318,239 R 0 R 60,257 R 60,257 R 0 R 53,867 R 53,867 R 0 R 51,737 R 51,737

R 318,240 - R 318,739 R 0 R 60,407 R 60,407 R 0 R 54,017 R 54,017 R 0 R 51,887 R 51,887

R 318,740 - R 319,239 R 0 R 60,557 R 60,557 R 0 R 54,167 R 54,167 R 0 R 52,037 R 52,037

R 319,240 - R 319,739 R 0 R 60,707 R 60,707 R 0 R 54,317 R 54,317 R 0 R 52,187 R 52,187

R 319,740 - R 320,239 R 0 R 60,857 R 60,857 R 0 R 54,467 R 54,467 R 0 R 52,337 R 52,337

R 320,240 - R 320,739 R 0 R 61,007 R 61,007 R 0 R 54,617 R 54,617 R 0 R 52,487 R 52,487

R 320,740 - R 321,239 R 0 R 61,157 R 61,157 R 0 R 54,767 R 54,767 R 0 R 52,637 R 52,637

R 321,240 - R 321,739 R 0 R 61,307 R 61,307 R 0 R 54,917 R 54,917 R 0 R 52,787 R 52,787

R 321,740 - R 322,239 R 0 R 61,457 R 61,457 R 0 R 55,067 R 55,067 R 0 R 52,937 R 52,937

R 322,240 - R 322,739 R 0 R 61,607 R 61,607 R 0 R 55,217 R 55,217 R 0 R 53,087 R 53,087

R 322,740 - R 323,239 R 0 R 61,757 R 61,757 R 0 R 55,367 R 55,367 R 0 R 53,237 R 53,237

R 323,240 - R 323,739 R 0 R 61,907 R 61,907 R 0 R 55,517 R 55,517 R 0 R 53,387 R 53,387

R 323,740 - R 324,239 R 0 R 62,057 R 62,057 R 0 R 55,667 R 55,667 R 0 R 53,537 R 53,537

R 324,240 - R 324,739 R 0 R 62,207 R 62,207 R 0 R 55,817 R 55,817 R 0 R 53,687 R 53,687

R 324,740 - R 325,239 R 0 R 62,357 R 62,357 R 0 R 55,967 R 55,967 R 0 R 53,837 R 53,837

R 325,240 - R 325,739 R 0 R 62,507 R 62,507 R 0 R 56,117 R 56,117 R 0 R 53,987 R 53,987

R 325,740 - R 326,239 R 0 R 62,657 R 62,657 R 0 R 56,267 R 56,267 R 0 R 54,137 R 54,137

R 326,240 - R 326,739 R 0 R 62,807 R 62,807 R 0 R 56,417 R 56,417 R 0 R 54,287 R 54,287

R 326,740 - R 327,239 R 0 R 62,957 R 62,957 R 0 R 56,567 R 56,567 R 0 R 54,437 R 54,437

R 327,240 - R 327,739 R 0 R 63,107 R 63,107 R 0 R 56,717 R 56,717 R 0 R 54,587 R 54,587

R 327,740 - R 328,239 R 0 R 63,257 R 63,257 R 0 R 56,867 R 56,867 R 0 R 54,737 R 54,737

R 328,240 - R 328,739 R 0 R 63,407 R 63,407 R 0 R 57,017 R 57,017 R 0 R 54,887 R 54,887

R 328,740 - R 329,239 R 0 R 63,557 R 63,557 R 0 R 57,167 R 57,167 R 0 R 55,037 R 55,037

R 329,240 - R 329,739 R 0 R 63,707 R 63,707 R 0 R 57,317 R 57,317 R 0 R 55,187 R 55,187

R 329,740 - R 330,239 R 0 R 63,857 R 63,857 R 0 R 57,467 R 57,467 R 0 R 55,337 R 55,337

R 330,240 - R 330,739 R 0 R 64,007 R 64,007 R 0 R 57,617 R 57,617 R 0 R 55,487 R 55,487

R 330,740 - R 331,239 R 0 R 64,157 R 64,157 R 0 R 57,767 R 57,767 R 0 R 55,637 R 55,637

R 306,240 - R 331,239 TABLE D

Page 55: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 37 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 331,240 - R 331,739 R 0 R 64,307 R 64,307 R 0 R 57,917 R 57,917 R 0 R 55,787 R 55,787

R 331,740 - R 332,239 R 0 R 64,457 R 64,457 R 0 R 58,067 R 58,067 R 0 R 55,937 R 55,937

R 332,240 - R 332,739 R 0 R 64,607 R 64,607 R 0 R 58,217 R 58,217 R 0 R 56,087 R 56,087

R 332,740 - R 333,239 R 0 R 64,757 R 64,757 R 0 R 58,367 R 58,367 R 0 R 56,237 R 56,237

R 333,240 - R 333,739 R 0 R 64,907 R 64,907 R 0 R 58,517 R 58,517 R 0 R 56,387 R 56,387

R 333,740 - R 334,239 R 0 R 65,057 R 65,057 R 0 R 58,667 R 58,667 R 0 R 56,537 R 56,537

R 334,240 - R 334,739 R 0 R 65,207 R 65,207 R 0 R 58,817 R 58,817 R 0 R 56,687 R 56,687

R 334,740 - R 335,239 R 0 R 65,357 R 65,357 R 0 R 58,967 R 58,967 R 0 R 56,837 R 56,837

R 335,240 - R 335,739 R 0 R 65,507 R 65,507 R 0 R 59,117 R 59,117 R 0 R 56,987 R 56,987

R 335,740 - R 336,239 R 0 R 65,657 R 65,657 R 0 R 59,267 R 59,267 R 0 R 57,137 R 57,137

R 336,240 - R 336,739 R 0 R 65,807 R 65,807 R 0 R 59,417 R 59,417 R 0 R 57,287 R 57,287

R 336,740 - R 337,239 R 0 R 65,957 R 65,957 R 0 R 59,567 R 59,567 R 0 R 57,437 R 57,437

R 337,240 - R 337,739 R 0 R 66,107 R 66,107 R 0 R 59,717 R 59,717 R 0 R 57,587 R 57,587

R 337,740 - R 338,239 R 0 R 66,257 R 66,257 R 0 R 59,867 R 59,867 R 0 R 57,737 R 57,737

R 338,240 - R 338,739 R 0 R 66,407 R 66,407 R 0 R 60,017 R 60,017 R 0 R 57,887 R 57,887

R 338,740 - R 339,239 R 0 R 66,557 R 66,557 R 0 R 60,167 R 60,167 R 0 R 58,037 R 58,037

R 339,240 - R 339,739 R 0 R 66,707 R 66,707 R 0 R 60,317 R 60,317 R 0 R 58,187 R 58,187

R 339,740 - R 340,239 R 0 R 66,857 R 66,857 R 0 R 60,467 R 60,467 R 0 R 58,337 R 58,337

R 340,240 - R 340,739 R 0 R 67,007 R 67,007 R 0 R 60,617 R 60,617 R 0 R 58,487 R 58,487

R 340,740 - R 341,239 R 0 R 67,157 R 67,157 R 0 R 60,767 R 60,767 R 0 R 58,637 R 58,637

R 341,240 - R 341,739 R 0 R 67,307 R 67,307 R 0 R 60,917 R 60,917 R 0 R 58,787 R 58,787

R 341,740 - R 342,239 R 0 R 67,457 R 67,457 R 0 R 61,067 R 61,067 R 0 R 58,937 R 58,937

R 342,240 - R 342,739 R 0 R 67,607 R 67,607 R 0 R 61,217 R 61,217 R 0 R 59,087 R 59,087

R 342,740 - R 343,239 R 0 R 67,757 R 67,757 R 0 R 61,367 R 61,367 R 0 R 59,237 R 59,237

R 343,240 - R 343,739 R 0 R 67,907 R 67,907 R 0 R 61,517 R 61,517 R 0 R 59,387 R 59,387

R 343,740 - R 344,239 R 0 R 68,057 R 68,057 R 0 R 61,667 R 61,667 R 0 R 59,537 R 59,537

R 344,240 - R 344,739 R 0 R 68,207 R 68,207 R 0 R 61,817 R 61,817 R 0 R 59,687 R 59,687

R 344,740 - R 345,239 R 0 R 68,357 R 68,357 R 0 R 61,967 R 61,967 R 0 R 59,837 R 59,837

R 345,240 - R 345,739 R 0 R 68,507 R 68,507 R 0 R 62,117 R 62,117 R 0 R 59,987 R 59,987

R 345,740 - R 346,239 R 0 R 68,657 R 68,657 R 0 R 62,267 R 62,267 R 0 R 60,137 R 60,137

R 346,240 - R 346,739 R 0 R 68,831 R 68,831 R 0 R 62,441 R 62,441 R 0 R 60,311 R 60,311

R 346,740 - R 347,239 R 0 R 69,006 R 69,006 R 0 R 62,616 R 62,616 R 0 R 60,486 R 60,486

R 347,240 - R 347,739 R 0 R 69,181 R 69,181 R 0 R 62,791 R 62,791 R 0 R 60,661 R 60,661

R 347,740 - R 348,239 R 0 R 69,356 R 69,356 R 0 R 62,966 R 62,966 R 0 R 60,836 R 60,836

R 348,240 - R 348,739 R 0 R 69,531 R 69,531 R 0 R 63,141 R 63,141 R 0 R 61,011 R 61,011

R 348,740 - R 349,239 R 0 R 69,706 R 69,706 R 0 R 63,316 R 63,316 R 0 R 61,186 R 61,186

R 349,240 - R 349,739 R 0 R 69,881 R 69,881 R 0 R 63,491 R 63,491 R 0 R 61,361 R 61,361

R 349,740 - R 350,239 R 0 R 70,056 R 70,056 R 0 R 63,666 R 63,666 R 0 R 61,536 R 61,536

R 350,240 - R 350,739 R 0 R 70,231 R 70,231 R 0 R 63,841 R 63,841 R 0 R 61,711 R 61,711

R 350,740 - R 351,239 R 0 R 70,406 R 70,406 R 0 R 64,016 R 64,016 R 0 R 61,886 R 61,886

R 351,240 - R 351,739 R 0 R 70,581 R 70,581 R 0 R 64,191 R 64,191 R 0 R 62,061 R 62,061

R 351,740 - R 352,239 R 0 R 70,756 R 70,756 R 0 R 64,366 R 64,366 R 0 R 62,236 R 62,236

R 352,240 - R 352,739 R 0 R 70,931 R 70,931 R 0 R 64,541 R 64,541 R 0 R 62,411 R 62,411

R 352,740 - R 353,239 R 0 R 71,106 R 71,106 R 0 R 64,716 R 64,716 R 0 R 62,586 R 62,586

R 353,240 - R 353,739 R 0 R 71,281 R 71,281 R 0 R 64,891 R 64,891 R 0 R 62,761 R 62,761

R 353,740 - R 354,239 R 0 R 71,456 R 71,456 R 0 R 65,066 R 65,066 R 0 R 62,936 R 62,936

R 354,240 - R 354,739 R 0 R 71,631 R 71,631 R 0 R 65,241 R 65,241 R 0 R 63,111 R 63,111

R 354,740 - R 355,239 R 0 R 71,806 R 71,806 R 0 R 65,416 R 65,416 R 0 R 63,286 R 63,286

R 355,240 - R 355,739 R 0 R 71,981 R 71,981 R 0 R 65,591 R 65,591 R 0 R 63,461 R 63,461

R 355,740 - R 356,239 R 0 R 72,156 R 72,156 R 0 R 65,766 R 65,766 R 0 R 63,636 R 63,636

R 331,240 - R 356,239 TABLE D

Page 56: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 38 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 356,240 - R 356,739 R 0 R 72,331 R 72,331 R 0 R 65,941 R 65,941 R 0 R 63,811 R 63,811

R 356,740 - R 357,239 R 0 R 72,506 R 72,506 R 0 R 66,116 R 66,116 R 0 R 63,986 R 63,986

R 357,240 - R 357,739 R 0 R 72,681 R 72,681 R 0 R 66,291 R 66,291 R 0 R 64,161 R 64,161

R 357,740 - R 358,239 R 0 R 72,856 R 72,856 R 0 R 66,466 R 66,466 R 0 R 64,336 R 64,336

R 358,240 - R 358,739 R 0 R 73,031 R 73,031 R 0 R 66,641 R 66,641 R 0 R 64,511 R 64,511

R 358,740 - R 359,239 R 0 R 73,206 R 73,206 R 0 R 66,816 R 66,816 R 0 R 64,686 R 64,686

R 359,240 - R 359,739 R 0 R 73,381 R 73,381 R 0 R 66,991 R 66,991 R 0 R 64,861 R 64,861

R 359,740 - R 360,239 R 0 R 73,556 R 73,556 R 0 R 67,166 R 67,166 R 0 R 65,036 R 65,036

R 360,240 - R 360,739 R 0 R 73,731 R 73,731 R 0 R 67,341 R 67,341 R 0 R 65,211 R 65,211

R 360,740 - R 361,239 R 0 R 73,906 R 73,906 R 0 R 67,516 R 67,516 R 0 R 65,386 R 65,386

R 361,240 - R 361,739 R 0 R 74,081 R 74,081 R 0 R 67,691 R 67,691 R 0 R 65,561 R 65,561

R 361,740 - R 362,239 R 0 R 74,256 R 74,256 R 0 R 67,866 R 67,866 R 0 R 65,736 R 65,736

R 362,240 - R 362,739 R 0 R 74,431 R 74,431 R 0 R 68,041 R 68,041 R 0 R 65,911 R 65,911

R 362,740 - R 363,239 R 0 R 74,606 R 74,606 R 0 R 68,216 R 68,216 R 0 R 66,086 R 66,086

R 363,240 - R 363,739 R 0 R 74,781 R 74,781 R 0 R 68,391 R 68,391 R 0 R 66,261 R 66,261

R 363,740 - R 364,239 R 0 R 74,956 R 74,956 R 0 R 68,566 R 68,566 R 0 R 66,436 R 66,436

R 364,240 - R 364,739 R 0 R 75,131 R 75,131 R 0 R 68,741 R 68,741 R 0 R 66,611 R 66,611

R 364,740 - R 365,239 R 0 R 75,306 R 75,306 R 0 R 68,916 R 68,916 R 0 R 66,786 R 66,786

R 365,240 - R 365,739 R 0 R 75,481 R 75,481 R 0 R 69,091 R 69,091 R 0 R 66,961 R 66,961

R 365,740 - R 366,239 R 0 R 75,656 R 75,656 R 0 R 69,266 R 69,266 R 0 R 67,136 R 67,136

R 366,240 - R 366,739 R 0 R 75,831 R 75,831 R 0 R 69,441 R 69,441 R 0 R 67,311 R 67,311

R 366,740 - R 367,239 R 0 R 76,006 R 76,006 R 0 R 69,616 R 69,616 R 0 R 67,486 R 67,486

R 367,240 - R 367,739 R 0 R 76,181 R 76,181 R 0 R 69,791 R 69,791 R 0 R 67,661 R 67,661

R 367,740 - R 368,239 R 0 R 76,356 R 76,356 R 0 R 69,966 R 69,966 R 0 R 67,836 R 67,836

R 368,240 - R 368,739 R 0 R 76,531 R 76,531 R 0 R 70,141 R 70,141 R 0 R 68,011 R 68,011

R 368,740 - R 369,239 R 0 R 76,706 R 76,706 R 0 R 70,316 R 70,316 R 0 R 68,186 R 68,186

R 369,240 - R 369,739 R 0 R 76,881 R 76,881 R 0 R 70,491 R 70,491 R 0 R 68,361 R 68,361

R 369,740 - R 370,239 R 0 R 77,056 R 77,056 R 0 R 70,666 R 70,666 R 0 R 68,536 R 68,536

R 370,240 - R 370,739 R 0 R 77,231 R 77,231 R 0 R 70,841 R 70,841 R 0 R 68,711 R 68,711

R 370,740 - R 371,239 R 0 R 77,406 R 77,406 R 0 R 71,016 R 71,016 R 0 R 68,886 R 68,886

R 371,240 - R 371,739 R 0 R 77,581 R 77,581 R 0 R 71,191 R 71,191 R 0 R 69,061 R 69,061

R 371,740 - R 372,239 R 0 R 77,756 R 77,756 R 0 R 71,366 R 71,366 R 0 R 69,236 R 69,236

R 372,240 - R 372,739 R 0 R 77,931 R 77,931 R 0 R 71,541 R 71,541 R 0 R 69,411 R 69,411

R 372,740 - R 373,239 R 0 R 78,106 R 78,106 R 0 R 71,716 R 71,716 R 0 R 69,586 R 69,586

R 373,240 - R 373,739 R 0 R 78,281 R 78,281 R 0 R 71,891 R 71,891 R 0 R 69,761 R 69,761

R 373,740 - R 374,239 R 0 R 78,456 R 78,456 R 0 R 72,066 R 72,066 R 0 R 69,936 R 69,936

R 374,240 - R 374,739 R 0 R 78,631 R 78,631 R 0 R 72,241 R 72,241 R 0 R 70,111 R 70,111

R 374,740 - R 375,239 R 0 R 78,806 R 78,806 R 0 R 72,416 R 72,416 R 0 R 70,286 R 70,286

R 375,240 - R 375,739 R 0 R 78,981 R 78,981 R 0 R 72,591 R 72,591 R 0 R 70,461 R 70,461

R 375,740 - R 376,239 R 0 R 79,156 R 79,156 R 0 R 72,766 R 72,766 R 0 R 70,636 R 70,636

R 376,240 - R 376,739 R 0 R 79,331 R 79,331 R 0 R 72,941 R 72,941 R 0 R 70,811 R 70,811

R 376,740 - R 377,239 R 0 R 79,506 R 79,506 R 0 R 73,116 R 73,116 R 0 R 70,986 R 70,986

R 377,240 - R 377,739 R 0 R 79,681 R 79,681 R 0 R 73,291 R 73,291 R 0 R 71,161 R 71,161

R 377,740 - R 378,239 R 0 R 79,856 R 79,856 R 0 R 73,466 R 73,466 R 0 R 71,336 R 71,336

R 378,240 - R 378,739 R 0 R 80,031 R 80,031 R 0 R 73,641 R 73,641 R 0 R 71,511 R 71,511

R 378,740 - R 379,239 R 0 R 80,206 R 80,206 R 0 R 73,816 R 73,816 R 0 R 71,686 R 71,686

R 379,240 - R 379,739 R 0 R 80,381 R 80,381 R 0 R 73,991 R 73,991 R 0 R 71,861 R 71,861

R 379,740 - R 380,239 R 0 R 80,556 R 80,556 R 0 R 74,166 R 74,166 R 0 R 72,036 R 72,036

R 380,240 - R 380,739 R 0 R 80,731 R 80,731 R 0 R 74,341 R 74,341 R 0 R 72,211 R 72,211

R 380,740 - R 381,239 R 0 R 80,906 R 80,906 R 0 R 74,516 R 74,516 R 0 R 72,386 R 72,386

R 356,240 - R 381,239 TABLE D

Page 57: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 39 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 381,240 - R 381,739 R 0 R 81,081 R 81,081 R 0 R 74,691 R 74,691 R 0 R 72,561 R 72,561

R 381,740 - R 382,239 R 0 R 81,256 R 81,256 R 0 R 74,866 R 74,866 R 0 R 72,736 R 72,736

R 382,240 - R 382,739 R 0 R 81,431 R 81,431 R 0 R 75,041 R 75,041 R 0 R 72,911 R 72,911

R 382,740 - R 383,239 R 0 R 81,606 R 81,606 R 0 R 75,216 R 75,216 R 0 R 73,086 R 73,086

R 383,240 - R 383,739 R 0 R 81,781 R 81,781 R 0 R 75,391 R 75,391 R 0 R 73,261 R 73,261

R 383,740 - R 384,239 R 0 R 81,956 R 81,956 R 0 R 75,566 R 75,566 R 0 R 73,436 R 73,436

R 384,240 - R 384,739 R 0 R 82,131 R 82,131 R 0 R 75,741 R 75,741 R 0 R 73,611 R 73,611

R 384,740 - R 385,239 R 0 R 82,306 R 82,306 R 0 R 75,916 R 75,916 R 0 R 73,786 R 73,786

R 385,240 - R 385,739 R 0 R 82,481 R 82,481 R 0 R 76,091 R 76,091 R 0 R 73,961 R 73,961

R 385,740 - R 386,239 R 0 R 82,656 R 82,656 R 0 R 76,266 R 76,266 R 0 R 74,136 R 74,136

R 386,240 - R 386,739 R 0 R 82,831 R 82,831 R 0 R 76,441 R 76,441 R 0 R 74,311 R 74,311

R 386,740 - R 387,239 R 0 R 83,006 R 83,006 R 0 R 76,616 R 76,616 R 0 R 74,486 R 74,486

R 387,240 - R 387,739 R 0 R 83,181 R 83,181 R 0 R 76,791 R 76,791 R 0 R 74,661 R 74,661

R 387,740 - R 388,239 R 0 R 83,356 R 83,356 R 0 R 76,966 R 76,966 R 0 R 74,836 R 74,836

R 388,240 - R 388,739 R 0 R 83,531 R 83,531 R 0 R 77,141 R 77,141 R 0 R 75,011 R 75,011

R 388,740 - R 389,239 R 0 R 83,706 R 83,706 R 0 R 77,316 R 77,316 R 0 R 75,186 R 75,186

R 389,240 - R 389,739 R 0 R 83,881 R 83,881 R 0 R 77,491 R 77,491 R 0 R 75,361 R 75,361

R 389,740 - R 390,239 R 0 R 84,056 R 84,056 R 0 R 77,666 R 77,666 R 0 R 75,536 R 75,536

R 390,240 - R 390,739 R 0 R 84,231 R 84,231 R 0 R 77,841 R 77,841 R 0 R 75,711 R 75,711

R 390,740 - R 391,239 R 0 R 84,406 R 84,406 R 0 R 78,016 R 78,016 R 0 R 75,886 R 75,886

R 391,240 - R 391,739 R 0 R 84,581 R 84,581 R 0 R 78,191 R 78,191 R 0 R 76,061 R 76,061

R 391,740 - R 392,239 R 0 R 84,756 R 84,756 R 0 R 78,366 R 78,366 R 0 R 76,236 R 76,236

R 392,240 - R 392,739 R 0 R 84,931 R 84,931 R 0 R 78,541 R 78,541 R 0 R 76,411 R 76,411

R 392,740 - R 393,239 R 0 R 85,106 R 85,106 R 0 R 78,716 R 78,716 R 0 R 76,586 R 76,586

R 393,240 - R 393,739 R 0 R 85,281 R 85,281 R 0 R 78,891 R 78,891 R 0 R 76,761 R 76,761

R 393,740 - R 394,239 R 0 R 85,456 R 85,456 R 0 R 79,066 R 79,066 R 0 R 76,936 R 76,936

R 394,240 - R 394,739 R 0 R 85,631 R 85,631 R 0 R 79,241 R 79,241 R 0 R 77,111 R 77,111

R 394,740 - R 395,239 R 0 R 85,806 R 85,806 R 0 R 79,416 R 79,416 R 0 R 77,286 R 77,286

R 395,240 - R 395,739 R 0 R 85,981 R 85,981 R 0 R 79,591 R 79,591 R 0 R 77,461 R 77,461

R 395,740 - R 396,239 R 0 R 86,156 R 86,156 R 0 R 79,766 R 79,766 R 0 R 77,636 R 77,636

R 396,240 - R 396,739 R 0 R 86,331 R 86,331 R 0 R 79,941 R 79,941 R 0 R 77,811 R 77,811

R 396,740 - R 397,239 R 0 R 86,506 R 86,506 R 0 R 80,116 R 80,116 R 0 R 77,986 R 77,986

R 397,240 - R 397,739 R 0 R 86,681 R 86,681 R 0 R 80,291 R 80,291 R 0 R 78,161 R 78,161

R 397,740 - R 398,239 R 0 R 86,856 R 86,856 R 0 R 80,466 R 80,466 R 0 R 78,336 R 78,336

R 398,240 - R 398,739 R 0 R 87,031 R 87,031 R 0 R 80,641 R 80,641 R 0 R 78,511 R 78,511

R 398,740 - R 399,239 R 0 R 87,206 R 87,206 R 0 R 80,816 R 80,816 R 0 R 78,686 R 78,686

R 399,240 - R 399,739 R 0 R 87,381 R 87,381 R 0 R 80,991 R 80,991 R 0 R 78,861 R 78,861

R 399,740 - R 400,239 R 0 R 87,556 R 87,556 R 0 R 81,166 R 81,166 R 0 R 79,036 R 79,036

R 400,240 - R 400,739 R 0 R 87,731 R 87,731 R 0 R 81,341 R 81,341 R 0 R 79,211 R 79,211

R 400,740 - R 401,239 R 0 R 87,906 R 87,906 R 0 R 81,516 R 81,516 R 0 R 79,386 R 79,386

R 401,240 - R 401,739 R 0 R 88,081 R 88,081 R 0 R 81,691 R 81,691 R 0 R 79,561 R 79,561

R 401,740 - R 402,239 R 0 R 88,256 R 88,256 R 0 R 81,866 R 81,866 R 0 R 79,736 R 79,736

R 402,240 - R 402,739 R 0 R 88,431 R 88,431 R 0 R 82,041 R 82,041 R 0 R 79,911 R 79,911

R 402,740 - R 403,239 R 0 R 88,606 R 88,606 R 0 R 82,216 R 82,216 R 0 R 80,086 R 80,086

R 403,240 - R 403,739 R 0 R 88,781 R 88,781 R 0 R 82,391 R 82,391 R 0 R 80,261 R 80,261

R 403,740 - R 404,239 R 0 R 88,956 R 88,956 R 0 R 82,566 R 82,566 R 0 R 80,436 R 80,436

R 404,240 - R 404,739 R 0 R 89,131 R 89,131 R 0 R 82,741 R 82,741 R 0 R 80,611 R 80,611

R 404,740 - R 405,239 R 0 R 89,306 R 89,306 R 0 R 82,916 R 82,916 R 0 R 80,786 R 80,786

R 405,240 - R 405,739 R 0 R 89,481 R 89,481 R 0 R 83,091 R 83,091 R 0 R 80,961 R 80,961

R 405,740 - R 406,239 R 0 R 89,656 R 89,656 R 0 R 83,266 R 83,266 R 0 R 81,136 R 81,136

R 381,240 - R 406,239 TABLE D

Page 58: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 40 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 406,240 - R 406,739 R 0 R 89,831 R 89,831 R 0 R 83,441 R 83,441 R 0 R 81,311 R 81,311

R 406,740 - R 407,239 R 0 R 90,006 R 90,006 R 0 R 83,616 R 83,616 R 0 R 81,486 R 81,486

R 407,240 - R 407,739 R 0 R 90,181 R 90,181 R 0 R 83,791 R 83,791 R 0 R 81,661 R 81,661

R 407,740 - R 408,239 R 0 R 90,356 R 90,356 R 0 R 83,966 R 83,966 R 0 R 81,836 R 81,836

R 408,240 - R 408,739 R 0 R 90,531 R 90,531 R 0 R 84,141 R 84,141 R 0 R 82,011 R 82,011

R 408,740 - R 409,239 R 0 R 90,706 R 90,706 R 0 R 84,316 R 84,316 R 0 R 82,186 R 82,186

R 409,240 - R 409,739 R 0 R 90,881 R 90,881 R 0 R 84,491 R 84,491 R 0 R 82,361 R 82,361

R 409,740 - R 410,239 R 0 R 91,056 R 91,056 R 0 R 84,666 R 84,666 R 0 R 82,536 R 82,536

R 410,240 - R 410,739 R 0 R 91,231 R 91,231 R 0 R 84,841 R 84,841 R 0 R 82,711 R 82,711

R 410,740 - R 411,239 R 0 R 91,406 R 91,406 R 0 R 85,016 R 85,016 R 0 R 82,886 R 82,886

R 411,240 - R 411,739 R 0 R 91,581 R 91,581 R 0 R 85,191 R 85,191 R 0 R 83,061 R 83,061

R 411,740 - R 412,239 R 0 R 91,756 R 91,756 R 0 R 85,366 R 85,366 R 0 R 83,236 R 83,236

R 412,240 - R 412,739 R 0 R 91,931 R 91,931 R 0 R 85,541 R 85,541 R 0 R 83,411 R 83,411

R 412,740 - R 413,239 R 0 R 92,106 R 92,106 R 0 R 85,716 R 85,716 R 0 R 83,586 R 83,586

R 413,240 - R 413,739 R 0 R 92,281 R 92,281 R 0 R 85,891 R 85,891 R 0 R 83,761 R 83,761

R 413,740 - R 414,239 R 0 R 92,456 R 92,456 R 0 R 86,066 R 86,066 R 0 R 83,936 R 83,936

R 414,240 - R 414,739 R 0 R 92,631 R 92,631 R 0 R 86,241 R 86,241 R 0 R 84,111 R 84,111

R 414,740 - R 415,239 R 0 R 92,806 R 92,806 R 0 R 86,416 R 86,416 R 0 R 84,286 R 84,286

R 415,240 - R 415,739 R 0 R 92,981 R 92,981 R 0 R 86,591 R 86,591 R 0 R 84,461 R 84,461

R 415,740 - R 416,239 R 0 R 93,156 R 93,156 R 0 R 86,766 R 86,766 R 0 R 84,636 R 84,636

R 416,240 - R 416,739 R 0 R 93,331 R 93,331 R 0 R 86,941 R 86,941 R 0 R 84,811 R 84,811

R 416,740 - R 417,239 R 0 R 93,506 R 93,506 R 0 R 87,116 R 87,116 R 0 R 84,986 R 84,986

R 417,240 - R 417,739 R 0 R 93,681 R 93,681 R 0 R 87,291 R 87,291 R 0 R 85,161 R 85,161

R 417,740 - R 418,239 R 0 R 93,856 R 93,856 R 0 R 87,466 R 87,466 R 0 R 85,336 R 85,336

R 418,240 - R 418,739 R 0 R 94,031 R 94,031 R 0 R 87,641 R 87,641 R 0 R 85,511 R 85,511

R 418,740 - R 419,239 R 0 R 94,206 R 94,206 R 0 R 87,816 R 87,816 R 0 R 85,686 R 85,686

R 419,240 - R 419,739 R 0 R 94,381 R 94,381 R 0 R 87,991 R 87,991 R 0 R 85,861 R 85,861

R 419,740 - R 420,239 R 0 R 94,556 R 94,556 R 0 R 88,166 R 88,166 R 0 R 86,036 R 86,036

R 420,240 - R 420,739 R 0 R 94,731 R 94,731 R 0 R 88,341 R 88,341 R 0 R 86,211 R 86,211

R 420,740 - R 421,239 R 0 R 94,906 R 94,906 R 0 R 88,516 R 88,516 R 0 R 86,386 R 86,386

R 421,240 - R 421,739 R 0 R 95,081 R 95,081 R 0 R 88,691 R 88,691 R 0 R 86,561 R 86,561

R 421,740 - R 422,239 R 0 R 95,256 R 95,256 R 0 R 88,866 R 88,866 R 0 R 86,736 R 86,736

R 422,240 - R 422,739 R 0 R 95,431 R 95,431 R 0 R 89,041 R 89,041 R 0 R 86,911 R 86,911

R 422,740 - R 423,239 R 0 R 95,606 R 95,606 R 0 R 89,216 R 89,216 R 0 R 87,086 R 87,086

R 423,240 - R 423,739 R 0 R 95,781 R 95,781 R 0 R 89,391 R 89,391 R 0 R 87,261 R 87,261

R 423,740 - R 424,239 R 0 R 95,956 R 95,956 R 0 R 89,566 R 89,566 R 0 R 87,436 R 87,436

R 424,240 - R 424,739 R 0 R 96,131 R 96,131 R 0 R 89,741 R 89,741 R 0 R 87,611 R 87,611

R 424,740 - R 425,239 R 0 R 96,306 R 96,306 R 0 R 89,916 R 89,916 R 0 R 87,786 R 87,786

R 425,240 - R 425,739 R 0 R 96,481 R 96,481 R 0 R 90,091 R 90,091 R 0 R 87,961 R 87,961

R 425,740 - R 426,239 R 0 R 96,656 R 96,656 R 0 R 90,266 R 90,266 R 0 R 88,136 R 88,136

R 426,240 - R 426,739 R 0 R 96,831 R 96,831 R 0 R 90,441 R 90,441 R 0 R 88,311 R 88,311

R 426,740 - R 427,239 R 0 R 97,006 R 97,006 R 0 R 90,616 R 90,616 R 0 R 88,486 R 88,486

R 427,240 - R 427,739 R 0 R 97,181 R 97,181 R 0 R 90,791 R 90,791 R 0 R 88,661 R 88,661

R 427,740 - R 428,239 R 0 R 97,356 R 97,356 R 0 R 90,966 R 90,966 R 0 R 88,836 R 88,836

R 428,240 - R 428,739 R 0 R 97,531 R 97,531 R 0 R 91,141 R 91,141 R 0 R 89,011 R 89,011

R 428,740 - R 429,239 R 0 R 97,706 R 97,706 R 0 R 91,316 R 91,316 R 0 R 89,186 R 89,186

R 429,240 - R 429,739 R 0 R 97,881 R 97,881 R 0 R 91,491 R 91,491 R 0 R 89,361 R 89,361

R 429,740 - R 430,239 R 0 R 98,056 R 98,056 R 0 R 91,666 R 91,666 R 0 R 89,536 R 89,536

R 430,240 - R 430,739 R 0 R 98,231 R 98,231 R 0 R 91,841 R 91,841 R 0 R 89,711 R 89,711

R 430,740 - R 431,239 R 0 R 98,406 R 98,406 R 0 R 92,016 R 92,016 R 0 R 89,886 R 89,886

R 406,240 - R 431,239 TABLE D

Page 59: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 41 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 431,240 - R 431,739 R 0 R 98,581 R 98,581 R 0 R 92,191 R 92,191 R 0 R 90,061 R 90,061

R 431,740 - R 432,239 R 0 R 98,756 R 98,756 R 0 R 92,366 R 92,366 R 0 R 90,236 R 90,236

R 432,240 - R 432,739 R 0 R 98,931 R 98,931 R 0 R 92,541 R 92,541 R 0 R 90,411 R 90,411

R 432,740 - R 433,239 R 0 R 99,106 R 99,106 R 0 R 92,716 R 92,716 R 0 R 90,586 R 90,586

R 433,240 - R 433,739 R 0 R 99,281 R 99,281 R 0 R 92,891 R 92,891 R 0 R 90,761 R 90,761

R 433,740 - R 434,239 R 0 R 99,456 R 99,456 R 0 R 93,066 R 93,066 R 0 R 90,936 R 90,936

R 434,240 - R 434,739 R 0 R 99,631 R 99,631 R 0 R 93,241 R 93,241 R 0 R 91,111 R 91,111

R 434,740 - R 435,239 R 0 R 99,806 R 99,806 R 0 R 93,416 R 93,416 R 0 R 91,286 R 91,286

R 435,240 - R 435,739 R 0 R 99,981 R 99,981 R 0 R 93,591 R 93,591 R 0 R 91,461 R 91,461

R 435,740 - R 436,239 R 0 R 100,156 R 100,156 R 0 R 93,766 R 93,766 R 0 R 91,636 R 91,636

R 436,240 - R 436,739 R 0 R 100,331 R 100,331 R 0 R 93,941 R 93,941 R 0 R 91,811 R 91,811

R 436,740 - R 437,239 R 0 R 100,506 R 100,506 R 0 R 94,116 R 94,116 R 0 R 91,986 R 91,986

R 437,240 - R 437,739 R 0 R 100,681 R 100,681 R 0 R 94,291 R 94,291 R 0 R 92,161 R 92,161

R 437,740 - R 438,239 R 0 R 100,856 R 100,856 R 0 R 94,466 R 94,466 R 0 R 92,336 R 92,336

R 438,240 - R 438,739 R 0 R 101,031 R 101,031 R 0 R 94,641 R 94,641 R 0 R 92,511 R 92,511

R 438,740 - R 439,239 R 0 R 101,206 R 101,206 R 0 R 94,816 R 94,816 R 0 R 92,686 R 92,686

R 439,240 - R 439,739 R 0 R 101,381 R 101,381 R 0 R 94,991 R 94,991 R 0 R 92,861 R 92,861

R 439,740 - R 440,239 R 0 R 101,556 R 101,556 R 0 R 95,166 R 95,166 R 0 R 93,036 R 93,036

R 440,240 - R 440,739 R 0 R 101,731 R 101,731 R 0 R 95,341 R 95,341 R 0 R 93,211 R 93,211

R 440,740 - R 441,239 R 0 R 101,906 R 101,906 R 0 R 95,516 R 95,516 R 0 R 93,386 R 93,386

R 441,240 - R 441,739 R 0 R 102,081 R 102,081 R 0 R 95,691 R 95,691 R 0 R 93,561 R 93,561

R 441,740 - R 442,239 R 0 R 102,256 R 102,256 R 0 R 95,866 R 95,866 R 0 R 93,736 R 93,736

R 442,240 - R 442,739 R 0 R 102,431 R 102,431 R 0 R 96,041 R 96,041 R 0 R 93,911 R 93,911

R 442,740 - R 443,239 R 0 R 102,606 R 102,606 R 0 R 96,216 R 96,216 R 0 R 94,086 R 94,086

R 443,240 - R 443,739 R 0 R 102,781 R 102,781 R 0 R 96,391 R 96,391 R 0 R 94,261 R 94,261

R 443,740 - R 444,239 R 0 R 102,956 R 102,956 R 0 R 96,566 R 96,566 R 0 R 94,436 R 94,436

R 444,240 - R 444,739 R 0 R 103,131 R 103,131 R 0 R 96,741 R 96,741 R 0 R 94,611 R 94,611

R 444,740 - R 445,239 R 0 R 103,306 R 103,306 R 0 R 96,916 R 96,916 R 0 R 94,786 R 94,786

R 445,240 - R 445,739 R 0 R 103,481 R 103,481 R 0 R 97,091 R 97,091 R 0 R 94,961 R 94,961

R 445,740 - R 446,239 R 0 R 103,656 R 103,656 R 0 R 97,266 R 97,266 R 0 R 95,136 R 95,136

R 446,240 - R 446,739 R 0 R 103,831 R 103,831 R 0 R 97,441 R 97,441 R 0 R 95,311 R 95,311

R 446,740 - R 447,239 R 0 R 104,006 R 104,006 R 0 R 97,616 R 97,616 R 0 R 95,486 R 95,486

R 447,240 - R 447,739 R 0 R 104,181 R 104,181 R 0 R 97,791 R 97,791 R 0 R 95,661 R 95,661

R 447,740 - R 448,239 R 0 R 104,356 R 104,356 R 0 R 97,966 R 97,966 R 0 R 95,836 R 95,836

R 448,240 - R 448,739 R 0 R 104,531 R 104,531 R 0 R 98,141 R 98,141 R 0 R 96,011 R 96,011

R 448,740 - R 449,239 R 0 R 104,706 R 104,706 R 0 R 98,316 R 98,316 R 0 R 96,186 R 96,186

R 449,240 - R 449,739 R 0 R 104,881 R 104,881 R 0 R 98,491 R 98,491 R 0 R 96,361 R 96,361

R 449,740 - R 450,239 R 0 R 105,056 R 105,056 R 0 R 98,666 R 98,666 R 0 R 96,536 R 96,536

R 450,240 - R 450,739 R 0 R 105,231 R 105,231 R 0 R 98,841 R 98,841 R 0 R 96,711 R 96,711

R 450,740 - R 451,239 R 0 R 105,406 R 105,406 R 0 R 99,016 R 99,016 R 0 R 96,886 R 96,886

R 451,240 - R 451,739 R 0 R 105,581 R 105,581 R 0 R 99,191 R 99,191 R 0 R 97,061 R 97,061

R 451,740 - R 452,239 R 0 R 105,756 R 105,756 R 0 R 99,366 R 99,366 R 0 R 97,236 R 97,236

R 452,240 - R 452,739 R 0 R 105,931 R 105,931 R 0 R 99,541 R 99,541 R 0 R 97,411 R 97,411

R 452,740 - R 453,239 R 0 R 106,106 R 106,106 R 0 R 99,716 R 99,716 R 0 R 97,586 R 97,586

R 453,240 - R 453,739 R 0 R 106,281 R 106,281 R 0 R 99,891 R 99,891 R 0 R 97,761 R 97,761

R 453,740 - R 454,239 R 0 R 106,456 R 106,456 R 0 R 100,066 R 100,066 R 0 R 97,936 R 97,936

R 454,240 - R 454,739 R 0 R 106,631 R 106,631 R 0 R 100,241 R 100,241 R 0 R 98,111 R 98,111

R 454,740 - R 455,239 R 0 R 106,806 R 106,806 R 0 R 100,416 R 100,416 R 0 R 98,286 R 98,286

R 455,240 - R 455,739 R 0 R 106,981 R 106,981 R 0 R 100,591 R 100,591 R 0 R 98,461 R 98,461

R 455,740 - R 456,239 R 0 R 107,156 R 107,156 R 0 R 100,766 R 100,766 R 0 R 98,636 R 98,636

R 431,240 - R 456,239 TABLE D

Page 60: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 42 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 456,240 - R 456,739 R 0 R 107,331 R 107,331 R 0 R 100,941 R 100,941 R 0 R 98,811 R 98,811

R 456,740 - R 457,239 R 0 R 107,506 R 107,506 R 0 R 101,116 R 101,116 R 0 R 98,986 R 98,986

R 457,240 - R 457,739 R 0 R 107,681 R 107,681 R 0 R 101,291 R 101,291 R 0 R 99,161 R 99,161

R 457,740 - R 458,239 R 0 R 107,856 R 107,856 R 0 R 101,466 R 101,466 R 0 R 99,336 R 99,336

R 458,240 - R 458,739 R 0 R 108,031 R 108,031 R 0 R 101,641 R 101,641 R 0 R 99,511 R 99,511

R 458,740 - R 459,239 R 0 R 108,206 R 108,206 R 0 R 101,816 R 101,816 R 0 R 99,686 R 99,686

R 459,240 - R 459,739 R 0 R 108,381 R 108,381 R 0 R 101,991 R 101,991 R 0 R 99,861 R 99,861

R 459,740 - R 460,239 R 0 R 108,556 R 108,556 R 0 R 102,166 R 102,166 R 0 R 100,036 R 100,036

R 460,240 - R 460,739 R 0 R 108,731 R 108,731 R 0 R 102,341 R 102,341 R 0 R 100,211 R 100,211

R 460,740 - R 461,239 R 0 R 108,906 R 108,906 R 0 R 102,516 R 102,516 R 0 R 100,386 R 100,386

R 461,240 - R 461,739 R 0 R 109,081 R 109,081 R 0 R 102,691 R 102,691 R 0 R 100,561 R 100,561

R 461,740 - R 462,239 R 0 R 109,256 R 109,256 R 0 R 102,866 R 102,866 R 0 R 100,736 R 100,736

R 462,240 - R 462,739 R 0 R 109,431 R 109,431 R 0 R 103,041 R 103,041 R 0 R 100,911 R 100,911

R 462,740 - R 463,239 R 0 R 109,606 R 109,606 R 0 R 103,216 R 103,216 R 0 R 101,086 R 101,086

R 463,240 - R 463,739 R 0 R 109,781 R 109,781 R 0 R 103,391 R 103,391 R 0 R 101,261 R 101,261

R 463,740 - R 464,239 R 0 R 109,956 R 109,956 R 0 R 103,566 R 103,566 R 0 R 101,436 R 101,436

R 464,240 - R 464,739 R 0 R 110,131 R 110,131 R 0 R 103,741 R 103,741 R 0 R 101,611 R 101,611

R 464,740 - R 465,239 R 0 R 110,306 R 110,306 R 0 R 103,916 R 103,916 R 0 R 101,786 R 101,786

R 465,240 - R 465,739 R 0 R 110,481 R 110,481 R 0 R 104,091 R 104,091 R 0 R 101,961 R 101,961

R 465,740 - R 466,239 R 0 R 110,656 R 110,656 R 0 R 104,266 R 104,266 R 0 R 102,136 R 102,136

R 466,240 - R 466,739 R 0 R 110,831 R 110,831 R 0 R 104,441 R 104,441 R 0 R 102,311 R 102,311

R 466,740 - R 467,239 R 0 R 111,006 R 111,006 R 0 R 104,616 R 104,616 R 0 R 102,486 R 102,486

R 467,240 - R 467,739 R 0 R 111,181 R 111,181 R 0 R 104,791 R 104,791 R 0 R 102,661 R 102,661

R 467,740 - R 468,239 R 0 R 111,356 R 111,356 R 0 R 104,966 R 104,966 R 0 R 102,836 R 102,836

R 468,240 - R 468,739 R 0 R 111,531 R 111,531 R 0 R 105,141 R 105,141 R 0 R 103,011 R 103,011

R 468,740 - R 469,239 R 0 R 111,706 R 111,706 R 0 R 105,316 R 105,316 R 0 R 103,186 R 103,186

R 469,240 - R 469,739 R 0 R 111,881 R 111,881 R 0 R 105,491 R 105,491 R 0 R 103,361 R 103,361

R 469,740 - R 470,239 R 0 R 112,056 R 112,056 R 0 R 105,666 R 105,666 R 0 R 103,536 R 103,536

R 470,240 - R 470,739 R 0 R 112,231 R 112,231 R 0 R 105,841 R 105,841 R 0 R 103,711 R 103,711

R 470,740 - R 471,239 R 0 R 112,406 R 112,406 R 0 R 106,016 R 106,016 R 0 R 103,886 R 103,886

R 471,240 - R 471,739 R 0 R 112,581 R 112,581 R 0 R 106,191 R 106,191 R 0 R 104,061 R 104,061

R 471,740 - R 472,239 R 0 R 112,756 R 112,756 R 0 R 106,366 R 106,366 R 0 R 104,236 R 104,236

R 472,240 - R 472,739 R 0 R 112,931 R 112,931 R 0 R 106,541 R 106,541 R 0 R 104,411 R 104,411

R 472,740 - R 473,239 R 0 R 113,106 R 113,106 R 0 R 106,716 R 106,716 R 0 R 104,586 R 104,586

R 473,240 - R 473,739 R 0 R 113,281 R 113,281 R 0 R 106,891 R 106,891 R 0 R 104,761 R 104,761

R 473,740 - R 474,239 R 0 R 113,456 R 113,456 R 0 R 107,066 R 107,066 R 0 R 104,936 R 104,936

R 474,240 - R 474,739 R 0 R 113,631 R 113,631 R 0 R 107,241 R 107,241 R 0 R 105,111 R 105,111

R 474,740 - R 475,239 R 0 R 113,806 R 113,806 R 0 R 107,416 R 107,416 R 0 R 105,286 R 105,286

R 475,240 - R 475,739 R 0 R 113,981 R 113,981 R 0 R 107,591 R 107,591 R 0 R 105,461 R 105,461

R 475,740 - R 476,239 R 0 R 114,156 R 114,156 R 0 R 107,766 R 107,766 R 0 R 105,636 R 105,636

R 476,240 - R 476,739 R 0 R 114,331 R 114,331 R 0 R 107,941 R 107,941 R 0 R 105,811 R 105,811

R 476,740 - R 477,239 R 0 R 114,506 R 114,506 R 0 R 108,116 R 108,116 R 0 R 105,986 R 105,986

R 477,240 - R 477,739 R 0 R 114,681 R 114,681 R 0 R 108,291 R 108,291 R 0 R 106,161 R 106,161

R 477,740 - R 478,239 R 0 R 114,856 R 114,856 R 0 R 108,466 R 108,466 R 0 R 106,336 R 106,336

R 478,240 - R 478,739 R 0 R 115,031 R 115,031 R 0 R 108,641 R 108,641 R 0 R 106,511 R 106,511

R 478,740 - R 479,239 R 0 R 115,206 R 115,206 R 0 R 108,816 R 108,816 R 0 R 106,686 R 106,686

R 479,240 - R 479,739 R 0 R 115,381 R 115,381 R 0 R 108,991 R 108,991 R 0 R 106,861 R 106,861

R 479,740 - R 480,239 R 0 R 115,556 R 115,556 R 0 R 109,166 R 109,166 R 0 R 107,036 R 107,036

R 480,240 - R 480,739 R 0 R 115,731 R 115,731 R 0 R 109,341 R 109,341 R 0 R 107,211 R 107,211

R 480,740 - R 481,239 R 0 R 115,906 R 115,906 R 0 R 109,516 R 109,516 R 0 R 107,386 R 107,386

R 456,240 - R 481,239 TABLE D

Page 61: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 43 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 481,240 - R 481,739 R 0 R 116,081 R 116,081 R 0 R 109,691 R 109,691 R 0 R 107,561 R 107,561

R 481,740 - R 482,239 R 0 R 116,256 R 116,256 R 0 R 109,866 R 109,866 R 0 R 107,736 R 107,736

R 482,240 - R 482,739 R 0 R 116,431 R 116,431 R 0 R 110,041 R 110,041 R 0 R 107,911 R 107,911

R 482,740 - R 483,239 R 0 R 116,606 R 116,606 R 0 R 110,216 R 110,216 R 0 R 108,086 R 108,086

R 483,240 - R 483,739 R 0 R 116,781 R 116,781 R 0 R 110,391 R 110,391 R 0 R 108,261 R 108,261

R 483,740 - R 484,239 R 0 R 116,956 R 116,956 R 0 R 110,566 R 110,566 R 0 R 108,436 R 108,436

R 484,240 - R 484,739 R 0 R 117,146 R 117,146 R 0 R 110,756 R 110,756 R 0 R 108,626 R 108,626

R 484,740 - R 485,239 R 0 R 117,336 R 117,336 R 0 R 110,946 R 110,946 R 0 R 108,816 R 108,816

R 485,240 - R 485,739 R 0 R 117,526 R 117,526 R 0 R 111,136 R 111,136 R 0 R 109,006 R 109,006

R 485,740 - R 486,239 R 0 R 117,716 R 117,716 R 0 R 111,326 R 111,326 R 0 R 109,196 R 109,196

R 486,240 - R 486,739 R 0 R 117,906 R 117,906 R 0 R 111,516 R 111,516 R 0 R 109,386 R 109,386

R 486,740 - R 487,239 R 0 R 118,096 R 118,096 R 0 R 111,706 R 111,706 R 0 R 109,576 R 109,576

R 487,240 - R 487,739 R 0 R 118,286 R 118,286 R 0 R 111,896 R 111,896 R 0 R 109,766 R 109,766

R 487,740 - R 488,239 R 0 R 118,476 R 118,476 R 0 R 112,086 R 112,086 R 0 R 109,956 R 109,956

R 488,240 - R 488,739 R 0 R 118,666 R 118,666 R 0 R 112,276 R 112,276 R 0 R 110,146 R 110,146

R 488,740 - R 489,239 R 0 R 118,856 R 118,856 R 0 R 112,466 R 112,466 R 0 R 110,336 R 110,336

R 489,240 - R 489,739 R 0 R 119,046 R 119,046 R 0 R 112,656 R 112,656 R 0 R 110,526 R 110,526

R 489,740 - R 490,239 R 0 R 119,236 R 119,236 R 0 R 112,846 R 112,846 R 0 R 110,716 R 110,716

R 490,240 - R 490,739 R 0 R 119,426 R 119,426 R 0 R 113,036 R 113,036 R 0 R 110,906 R 110,906

R 490,740 - R 491,239 R 0 R 119,616 R 119,616 R 0 R 113,226 R 113,226 R 0 R 111,096 R 111,096

R 491,240 - R 491,739 R 0 R 119,806 R 119,806 R 0 R 113,416 R 113,416 R 0 R 111,286 R 111,286

R 491,740 - R 492,239 R 0 R 119,996 R 119,996 R 0 R 113,606 R 113,606 R 0 R 111,476 R 111,476

R 492,240 - R 492,739 R 0 R 120,186 R 120,186 R 0 R 113,796 R 113,796 R 0 R 111,666 R 111,666

R 492,740 - R 493,239 R 0 R 120,376 R 120,376 R 0 R 113,986 R 113,986 R 0 R 111,856 R 111,856

R 493,240 - R 493,739 R 0 R 120,566 R 120,566 R 0 R 114,176 R 114,176 R 0 R 112,046 R 112,046

R 493,740 - R 494,239 R 0 R 120,756 R 120,756 R 0 R 114,366 R 114,366 R 0 R 112,236 R 112,236

R 494,240 - R 494,739 R 0 R 120,946 R 120,946 R 0 R 114,556 R 114,556 R 0 R 112,426 R 112,426

R 494,740 - R 495,239 R 0 R 121,136 R 121,136 R 0 R 114,746 R 114,746 R 0 R 112,616 R 112,616

R 495,240 - R 495,739 R 0 R 121,326 R 121,326 R 0 R 114,936 R 114,936 R 0 R 112,806 R 112,806

R 495,740 - R 496,239 R 0 R 121,516 R 121,516 R 0 R 115,126 R 115,126 R 0 R 112,996 R 112,996

R 496,240 - R 496,739 R 0 R 121,706 R 121,706 R 0 R 115,316 R 115,316 R 0 R 113,186 R 113,186

R 496,740 - R 497,239 R 0 R 121,896 R 121,896 R 0 R 115,506 R 115,506 R 0 R 113,376 R 113,376

R 497,240 - R 497,739 R 0 R 122,086 R 122,086 R 0 R 115,696 R 115,696 R 0 R 113,566 R 113,566

R 497,740 - R 498,239 R 0 R 122,276 R 122,276 R 0 R 115,886 R 115,886 R 0 R 113,756 R 113,756

R 498,240 - R 498,739 R 0 R 122,466 R 122,466 R 0 R 116,076 R 116,076 R 0 R 113,946 R 113,946

R 498,740 - R 499,239 R 0 R 122,656 R 122,656 R 0 R 116,266 R 116,266 R 0 R 114,136 R 114,136

R 499,240 - R 499,739 R 0 R 122,846 R 122,846 R 0 R 116,456 R 116,456 R 0 R 114,326 R 114,326

R 499,740 - R 500,239 R 0 R 123,036 R 123,036 R 0 R 116,646 R 116,646 R 0 R 114,516 R 114,516

R 500,240 - R 500,739 R 0 R 123,226 R 123,226 R 0 R 116,836 R 116,836 R 0 R 114,706 R 114,706

R 500,740 - R 501,239 R 0 R 123,416 R 123,416 R 0 R 117,026 R 117,026 R 0 R 114,896 R 114,896

R 501,240 - R 501,739 R 0 R 123,606 R 123,606 R 0 R 117,216 R 117,216 R 0 R 115,086 R 115,086

R 501,740 - R 502,239 R 0 R 123,796 R 123,796 R 0 R 117,406 R 117,406 R 0 R 115,276 R 115,276

R 502,240 - R 502,739 R 0 R 123,986 R 123,986 R 0 R 117,596 R 117,596 R 0 R 115,466 R 115,466

R 502,740 - R 503,239 R 0 R 124,176 R 124,176 R 0 R 117,786 R 117,786 R 0 R 115,656 R 115,656

R 503,240 - R 503,739 R 0 R 124,366 R 124,366 R 0 R 117,976 R 117,976 R 0 R 115,846 R 115,846

R 503,740 - R 504,239 R 0 R 124,556 R 124,556 R 0 R 118,166 R 118,166 R 0 R 116,036 R 116,036

R 504,240 - R 504,739 R 0 R 124,746 R 124,746 R 0 R 118,356 R 118,356 R 0 R 116,226 R 116,226

R 504,740 - R 505,239 R 0 R 124,936 R 124,936 R 0 R 118,546 R 118,546 R 0 R 116,416 R 116,416

R 505,240 - R 505,739 R 0 R 125,126 R 125,126 R 0 R 118,736 R 118,736 R 0 R 116,606 R 116,606

R 505,740 - R 506,239 R 0 R 125,316 R 125,316 R 0 R 118,926 R 118,926 R 0 R 116,796 R 116,796

R 481,240 - R 506,239 TABLE D

Page 62: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 44 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 506,240 - R 506,739 R 0 R 125,506 R 125,506 R 0 R 119,116 R 119,116 R 0 R 116,986 R 116,986

R 506,740 - R 507,239 R 0 R 125,696 R 125,696 R 0 R 119,306 R 119,306 R 0 R 117,176 R 117,176

R 507,240 - R 507,739 R 0 R 125,886 R 125,886 R 0 R 119,496 R 119,496 R 0 R 117,366 R 117,366

R 507,740 - R 508,239 R 0 R 126,076 R 126,076 R 0 R 119,686 R 119,686 R 0 R 117,556 R 117,556

R 508,240 - R 508,739 R 0 R 126,266 R 126,266 R 0 R 119,876 R 119,876 R 0 R 117,746 R 117,746

R 508,740 - R 509,239 R 0 R 126,456 R 126,456 R 0 R 120,066 R 120,066 R 0 R 117,936 R 117,936

R 509,240 - R 509,739 R 0 R 126,646 R 126,646 R 0 R 120,256 R 120,256 R 0 R 118,126 R 118,126

R 509,740 - R 510,239 R 0 R 126,836 R 126,836 R 0 R 120,446 R 120,446 R 0 R 118,316 R 118,316

R 510,240 - R 510,739 R 0 R 127,026 R 127,026 R 0 R 120,636 R 120,636 R 0 R 118,506 R 118,506

R 510,740 - R 511,239 R 0 R 127,216 R 127,216 R 0 R 120,826 R 120,826 R 0 R 118,696 R 118,696

R 511,240 - R 511,739 R 0 R 127,406 R 127,406 R 0 R 121,016 R 121,016 R 0 R 118,886 R 118,886

R 511,740 - R 512,239 R 0 R 127,596 R 127,596 R 0 R 121,206 R 121,206 R 0 R 119,076 R 119,076

R 512,240 - R 512,739 R 0 R 127,786 R 127,786 R 0 R 121,396 R 121,396 R 0 R 119,266 R 119,266

R 512,740 - R 513,239 R 0 R 127,976 R 127,976 R 0 R 121,586 R 121,586 R 0 R 119,456 R 119,456

R 513,240 - R 513,739 R 0 R 128,166 R 128,166 R 0 R 121,776 R 121,776 R 0 R 119,646 R 119,646

R 513,740 - R 514,239 R 0 R 128,356 R 128,356 R 0 R 121,966 R 121,966 R 0 R 119,836 R 119,836

R 514,240 - R 514,739 R 0 R 128,546 R 128,546 R 0 R 122,156 R 122,156 R 0 R 120,026 R 120,026

R 514,740 - R 515,239 R 0 R 128,736 R 128,736 R 0 R 122,346 R 122,346 R 0 R 120,216 R 120,216

R 515,240 - R 515,739 R 0 R 128,926 R 128,926 R 0 R 122,536 R 122,536 R 0 R 120,406 R 120,406

R 515,740 - R 516,239 R 0 R 129,116 R 129,116 R 0 R 122,726 R 122,726 R 0 R 120,596 R 120,596

R 516,240 - R 516,739 R 0 R 129,306 R 129,306 R 0 R 122,916 R 122,916 R 0 R 120,786 R 120,786

R 516,740 - R 517,239 R 0 R 129,496 R 129,496 R 0 R 123,106 R 123,106 R 0 R 120,976 R 120,976

R 517,240 - R 517,739 R 0 R 129,686 R 129,686 R 0 R 123,296 R 123,296 R 0 R 121,166 R 121,166

R 517,740 - R 518,239 R 0 R 129,876 R 129,876 R 0 R 123,486 R 123,486 R 0 R 121,356 R 121,356

R 518,240 - R 518,739 R 0 R 130,066 R 130,066 R 0 R 123,676 R 123,676 R 0 R 121,546 R 121,546

R 518,740 - R 519,239 R 0 R 130,256 R 130,256 R 0 R 123,866 R 123,866 R 0 R 121,736 R 121,736

R 519,240 - R 519,739 R 0 R 130,446 R 130,446 R 0 R 124,056 R 124,056 R 0 R 121,926 R 121,926

R 519,740 - R 520,239 R 0 R 130,636 R 130,636 R 0 R 124,246 R 124,246 R 0 R 122,116 R 122,116

R 520,240 - R 520,739 R 0 R 130,826 R 130,826 R 0 R 124,436 R 124,436 R 0 R 122,306 R 122,306

R 520,740 - R 521,239 R 0 R 131,016 R 131,016 R 0 R 124,626 R 124,626 R 0 R 122,496 R 122,496

R 521,240 - R 521,739 R 0 R 131,206 R 131,206 R 0 R 124,816 R 124,816 R 0 R 122,686 R 122,686

R 521,740 - R 522,239 R 0 R 131,396 R 131,396 R 0 R 125,006 R 125,006 R 0 R 122,876 R 122,876

R 522,240 - R 522,739 R 0 R 131,586 R 131,586 R 0 R 125,196 R 125,196 R 0 R 123,066 R 123,066

R 522,740 - R 523,239 R 0 R 131,776 R 131,776 R 0 R 125,386 R 125,386 R 0 R 123,256 R 123,256

R 523,240 - R 523,739 R 0 R 131,966 R 131,966 R 0 R 125,576 R 125,576 R 0 R 123,446 R 123,446

R 523,740 - R 524,239 R 0 R 132,156 R 132,156 R 0 R 125,766 R 125,766 R 0 R 123,636 R 123,636

R 524,240 - R 524,739 R 0 R 132,346 R 132,346 R 0 R 125,956 R 125,956 R 0 R 123,826 R 123,826

R 524,740 - R 525,239 R 0 R 132,536 R 132,536 R 0 R 126,146 R 126,146 R 0 R 124,016 R 124,016

R 525,240 - R 525,739 R 0 R 132,726 R 132,726 R 0 R 126,336 R 126,336 R 0 R 124,206 R 124,206

R 525,740 - R 526,239 R 0 R 132,916 R 132,916 R 0 R 126,526 R 126,526 R 0 R 124,396 R 124,396

R 526,240 - R 526,739 R 0 R 133,106 R 133,106 R 0 R 126,716 R 126,716 R 0 R 124,586 R 124,586

R 526,740 - R 527,239 R 0 R 133,296 R 133,296 R 0 R 126,906 R 126,906 R 0 R 124,776 R 124,776

R 527,240 - R 527,739 R 0 R 133,486 R 133,486 R 0 R 127,096 R 127,096 R 0 R 124,966 R 124,966

R 527,740 - R 528,239 R 0 R 133,676 R 133,676 R 0 R 127,286 R 127,286 R 0 R 125,156 R 125,156

R 528,240 - R 528,739 R 0 R 133,866 R 133,866 R 0 R 127,476 R 127,476 R 0 R 125,346 R 125,346

R 528,740 - R 529,239 R 0 R 134,056 R 134,056 R 0 R 127,666 R 127,666 R 0 R 125,536 R 125,536

R 529,240 - R 529,739 R 0 R 134,246 R 134,246 R 0 R 127,856 R 127,856 R 0 R 125,726 R 125,726

R 529,740 - R 530,239 R 0 R 134,436 R 134,436 R 0 R 128,046 R 128,046 R 0 R 125,916 R 125,916

R 530,240 - R 530,739 R 0 R 134,626 R 134,626 R 0 R 128,236 R 128,236 R 0 R 126,106 R 126,106

R 530,740 - R 531,239 R 0 R 134,816 R 134,816 R 0 R 128,426 R 128,426 R 0 R 126,296 R 126,296

R 506,240 - R 531,239 TABLE D

Page 63: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 45 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 531,240 - R 531,739 R 0 R 135,006 R 135,006 R 0 R 128,616 R 128,616 R 0 R 126,486 R 126,486

R 531,740 - R 532,239 R 0 R 135,196 R 135,196 R 0 R 128,806 R 128,806 R 0 R 126,676 R 126,676

R 532,240 - R 532,739 R 0 R 135,386 R 135,386 R 0 R 128,996 R 128,996 R 0 R 126,866 R 126,866

R 532,740 - R 533,239 R 0 R 135,576 R 135,576 R 0 R 129,186 R 129,186 R 0 R 127,056 R 127,056

R 533,240 - R 533,739 R 0 R 135,766 R 135,766 R 0 R 129,376 R 129,376 R 0 R 127,246 R 127,246

R 533,740 - R 534,239 R 0 R 135,956 R 135,956 R 0 R 129,566 R 129,566 R 0 R 127,436 R 127,436

R 534,240 - R 534,739 R 0 R 136,146 R 136,146 R 0 R 129,756 R 129,756 R 0 R 127,626 R 127,626

R 534,740 - R 535,239 R 0 R 136,336 R 136,336 R 0 R 129,946 R 129,946 R 0 R 127,816 R 127,816

R 535,240 - R 535,739 R 0 R 136,526 R 136,526 R 0 R 130,136 R 130,136 R 0 R 128,006 R 128,006

R 535,740 - R 536,239 R 0 R 136,716 R 136,716 R 0 R 130,326 R 130,326 R 0 R 128,196 R 128,196

R 536,240 - R 536,739 R 0 R 136,906 R 136,906 R 0 R 130,516 R 130,516 R 0 R 128,386 R 128,386

R 536,740 - R 537,239 R 0 R 137,096 R 137,096 R 0 R 130,706 R 130,706 R 0 R 128,576 R 128,576

R 537,240 - R 537,739 R 0 R 137,286 R 137,286 R 0 R 130,896 R 130,896 R 0 R 128,766 R 128,766

R 537,740 - R 538,239 R 0 R 137,476 R 137,476 R 0 R 131,086 R 131,086 R 0 R 128,956 R 128,956

R 538,240 - R 538,739 R 0 R 137,666 R 137,666 R 0 R 131,276 R 131,276 R 0 R 129,146 R 129,146

R 538,740 - R 539,239 R 0 R 137,856 R 137,856 R 0 R 131,466 R 131,466 R 0 R 129,336 R 129,336

R 539,240 - R 539,739 R 0 R 138,046 R 138,046 R 0 R 131,656 R 131,656 R 0 R 129,526 R 129,526

R 539,740 - R 540,239 R 0 R 138,236 R 138,236 R 0 R 131,846 R 131,846 R 0 R 129,716 R 129,716

R 540,240 - R 540,739 R 0 R 138,426 R 138,426 R 0 R 132,036 R 132,036 R 0 R 129,906 R 129,906

R 540,740 - R 541,239 R 0 R 138,616 R 138,616 R 0 R 132,226 R 132,226 R 0 R 130,096 R 130,096

R 541,240 - R 541,739 R 0 R 138,806 R 138,806 R 0 R 132,416 R 132,416 R 0 R 130,286 R 130,286

R 541,740 - R 542,239 R 0 R 138,996 R 138,996 R 0 R 132,606 R 132,606 R 0 R 130,476 R 130,476

R 542,240 - R 542,739 R 0 R 139,186 R 139,186 R 0 R 132,796 R 132,796 R 0 R 130,666 R 130,666

R 542,740 - R 543,239 R 0 R 139,376 R 139,376 R 0 R 132,986 R 132,986 R 0 R 130,856 R 130,856

R 543,240 - R 543,739 R 0 R 139,566 R 139,566 R 0 R 133,176 R 133,176 R 0 R 131,046 R 131,046

R 543,740 - R 544,239 R 0 R 139,756 R 139,756 R 0 R 133,366 R 133,366 R 0 R 131,236 R 131,236

R 544,240 - R 544,739 R 0 R 139,946 R 139,946 R 0 R 133,556 R 133,556 R 0 R 131,426 R 131,426

R 544,740 - R 545,239 R 0 R 140,136 R 140,136 R 0 R 133,746 R 133,746 R 0 R 131,616 R 131,616

R 545,240 - R 545,739 R 0 R 140,326 R 140,326 R 0 R 133,936 R 133,936 R 0 R 131,806 R 131,806

R 545,740 - R 546,239 R 0 R 140,516 R 140,516 R 0 R 134,126 R 134,126 R 0 R 131,996 R 131,996

R 546,240 - R 546,739 R 0 R 140,706 R 140,706 R 0 R 134,316 R 134,316 R 0 R 132,186 R 132,186

R 546,740 - R 547,239 R 0 R 140,896 R 140,896 R 0 R 134,506 R 134,506 R 0 R 132,376 R 132,376

R 547,240 - R 547,739 R 0 R 141,086 R 141,086 R 0 R 134,696 R 134,696 R 0 R 132,566 R 132,566

R 547,740 - R 548,239 R 0 R 141,276 R 141,276 R 0 R 134,886 R 134,886 R 0 R 132,756 R 132,756

R 548,240 - R 548,739 R 0 R 141,466 R 141,466 R 0 R 135,076 R 135,076 R 0 R 132,946 R 132,946

R 548,740 - R 549,239 R 0 R 141,656 R 141,656 R 0 R 135,266 R 135,266 R 0 R 133,136 R 133,136

R 549,240 - R 549,739 R 0 R 141,846 R 141,846 R 0 R 135,456 R 135,456 R 0 R 133,326 R 133,326

R 549,740 - R 550,239 R 0 R 142,036 R 142,036 R 0 R 135,646 R 135,646 R 0 R 133,516 R 133,516

R 550,240 - R 550,739 R 0 R 142,226 R 142,226 R 0 R 135,836 R 135,836 R 0 R 133,706 R 133,706

R 550,740 - R 551,239 R 0 R 142,416 R 142,416 R 0 R 136,026 R 136,026 R 0 R 133,896 R 133,896

R 551,240 - R 551,739 R 0 R 142,606 R 142,606 R 0 R 136,216 R 136,216 R 0 R 134,086 R 134,086

R 551,740 - R 552,239 R 0 R 142,796 R 142,796 R 0 R 136,406 R 136,406 R 0 R 134,276 R 134,276

R 552,240 - R 552,739 R 0 R 142,986 R 142,986 R 0 R 136,596 R 136,596 R 0 R 134,466 R 134,466

R 552,740 - R 553,239 R 0 R 143,176 R 143,176 R 0 R 136,786 R 136,786 R 0 R 134,656 R 134,656

R 553,240 - R 553,739 R 0 R 143,366 R 143,366 R 0 R 136,976 R 136,976 R 0 R 134,846 R 134,846

R 553,740 - R 554,239 R 0 R 143,556 R 143,556 R 0 R 137,166 R 137,166 R 0 R 135,036 R 135,036

R 554,240 - R 554,739 R 0 R 143,746 R 143,746 R 0 R 137,356 R 137,356 R 0 R 135,226 R 135,226

R 554,740 - R 555,239 R 0 R 143,936 R 143,936 R 0 R 137,546 R 137,546 R 0 R 135,416 R 135,416

R 555,240 - R 555,739 R 0 R 144,126 R 144,126 R 0 R 137,736 R 137,736 R 0 R 135,606 R 135,606

R 555,740 - R 556,239 R 0 R 144,316 R 144,316 R 0 R 137,926 R 137,926 R 0 R 135,796 R 135,796

R 531,240 - R 556,239 TABLE D

Page 64: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 46 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 556,240 - R 556,739 R 0 R 144,506 R 144,506 R 0 R 138,116 R 138,116 R 0 R 135,986 R 135,986

R 556,740 - R 557,239 R 0 R 144,696 R 144,696 R 0 R 138,306 R 138,306 R 0 R 136,176 R 136,176

R 557,240 - R 557,739 R 0 R 144,886 R 144,886 R 0 R 138,496 R 138,496 R 0 R 136,366 R 136,366

R 557,740 - R 558,239 R 0 R 145,076 R 145,076 R 0 R 138,686 R 138,686 R 0 R 136,556 R 136,556

R 558,240 - R 558,739 R 0 R 145,266 R 145,266 R 0 R 138,876 R 138,876 R 0 R 136,746 R 136,746

R 558,740 - R 559,239 R 0 R 145,456 R 145,456 R 0 R 139,066 R 139,066 R 0 R 136,936 R 136,936

R 559,240 - R 559,739 R 0 R 145,646 R 145,646 R 0 R 139,256 R 139,256 R 0 R 137,126 R 137,126

R 559,740 - R 560,239 R 0 R 145,836 R 145,836 R 0 R 139,446 R 139,446 R 0 R 137,316 R 137,316

R 560,240 - R 560,739 R 0 R 146,026 R 146,026 R 0 R 139,636 R 139,636 R 0 R 137,506 R 137,506

R 560,740 - R 561,239 R 0 R 146,216 R 146,216 R 0 R 139,826 R 139,826 R 0 R 137,696 R 137,696

R 561,240 - R 561,739 R 0 R 146,406 R 146,406 R 0 R 140,016 R 140,016 R 0 R 137,886 R 137,886

R 561,740 - R 562,239 R 0 R 146,596 R 146,596 R 0 R 140,206 R 140,206 R 0 R 138,076 R 138,076

R 562,240 - R 562,739 R 0 R 146,786 R 146,786 R 0 R 140,396 R 140,396 R 0 R 138,266 R 138,266

R 562,740 - R 563,239 R 0 R 146,976 R 146,976 R 0 R 140,586 R 140,586 R 0 R 138,456 R 138,456

R 563,240 - R 563,739 R 0 R 147,166 R 147,166 R 0 R 140,776 R 140,776 R 0 R 138,646 R 138,646

R 563,740 - R 564,239 R 0 R 147,356 R 147,356 R 0 R 140,966 R 140,966 R 0 R 138,836 R 138,836

R 564,240 - R 564,739 R 0 R 147,546 R 147,546 R 0 R 141,156 R 141,156 R 0 R 139,026 R 139,026

R 564,740 - R 565,239 R 0 R 147,736 R 147,736 R 0 R 141,346 R 141,346 R 0 R 139,216 R 139,216

R 565,240 - R 565,739 R 0 R 147,926 R 147,926 R 0 R 141,536 R 141,536 R 0 R 139,406 R 139,406

R 565,740 - R 566,239 R 0 R 148,116 R 148,116 R 0 R 141,726 R 141,726 R 0 R 139,596 R 139,596

R 566,240 - R 566,739 R 0 R 148,306 R 148,306 R 0 R 141,916 R 141,916 R 0 R 139,786 R 139,786

R 566,740 - R 567,239 R 0 R 148,496 R 148,496 R 0 R 142,106 R 142,106 R 0 R 139,976 R 139,976

R 567,240 - R 567,739 R 0 R 148,686 R 148,686 R 0 R 142,296 R 142,296 R 0 R 140,166 R 140,166

R 567,740 - R 568,239 R 0 R 148,876 R 148,876 R 0 R 142,486 R 142,486 R 0 R 140,356 R 140,356

R 568,240 - R 568,739 R 0 R 149,066 R 149,066 R 0 R 142,676 R 142,676 R 0 R 140,546 R 140,546

R 568,740 - R 569,239 R 0 R 149,256 R 149,256 R 0 R 142,866 R 142,866 R 0 R 140,736 R 140,736

R 569,240 - R 569,739 R 0 R 149,446 R 149,446 R 0 R 143,056 R 143,056 R 0 R 140,926 R 140,926

R 569,740 - R 570,239 R 0 R 149,636 R 149,636 R 0 R 143,246 R 143,246 R 0 R 141,116 R 141,116

R 570,240 - R 570,739 R 0 R 149,826 R 149,826 R 0 R 143,436 R 143,436 R 0 R 141,306 R 141,306

R 570,740 - R 571,239 R 0 R 150,016 R 150,016 R 0 R 143,626 R 143,626 R 0 R 141,496 R 141,496

R 571,240 - R 571,739 R 0 R 150,206 R 150,206 R 0 R 143,816 R 143,816 R 0 R 141,686 R 141,686

R 571,740 - R 572,239 R 0 R 150,396 R 150,396 R 0 R 144,006 R 144,006 R 0 R 141,876 R 141,876

R 572,240 - R 572,739 R 0 R 150,586 R 150,586 R 0 R 144,196 R 144,196 R 0 R 142,066 R 142,066

R 572,740 - R 573,239 R 0 R 150,776 R 150,776 R 0 R 144,386 R 144,386 R 0 R 142,256 R 142,256

R 573,240 - R 573,739 R 0 R 150,966 R 150,966 R 0 R 144,576 R 144,576 R 0 R 142,446 R 142,446

R 573,740 - R 574,239 R 0 R 151,156 R 151,156 R 0 R 144,766 R 144,766 R 0 R 142,636 R 142,636

R 574,240 - R 574,739 R 0 R 151,346 R 151,346 R 0 R 144,956 R 144,956 R 0 R 142,826 R 142,826

R 574,740 - R 575,239 R 0 R 151,536 R 151,536 R 0 R 145,146 R 145,146 R 0 R 143,016 R 143,016

R 575,240 - R 575,739 R 0 R 151,726 R 151,726 R 0 R 145,336 R 145,336 R 0 R 143,206 R 143,206

R 575,740 - R 576,239 R 0 R 151,916 R 151,916 R 0 R 145,526 R 145,526 R 0 R 143,396 R 143,396

R 576,240 - R 576,739 R 0 R 152,106 R 152,106 R 0 R 145,716 R 145,716 R 0 R 143,586 R 143,586

R 576,740 - R 577,239 R 0 R 152,296 R 152,296 R 0 R 145,906 R 145,906 R 0 R 143,776 R 143,776

R 577,240 - R 577,739 R 0 R 152,486 R 152,486 R 0 R 146,096 R 146,096 R 0 R 143,966 R 143,966

R 577,740 - R 578,239 R 0 R 152,676 R 152,676 R 0 R 146,286 R 146,286 R 0 R 144,156 R 144,156

R 578,240 - R 578,739 R 0 R 152,866 R 152,866 R 0 R 146,476 R 146,476 R 0 R 144,346 R 144,346

R 578,740 - R 579,239 R 0 R 153,056 R 153,056 R 0 R 146,666 R 146,666 R 0 R 144,536 R 144,536

R 579,240 - R 579,739 R 0 R 153,246 R 153,246 R 0 R 146,856 R 146,856 R 0 R 144,726 R 144,726

R 579,740 - R 580,239 R 0 R 153,436 R 153,436 R 0 R 147,046 R 147,046 R 0 R 144,916 R 144,916

R 580,240 - R 580,739 R 0 R 153,626 R 153,626 R 0 R 147,236 R 147,236 R 0 R 145,106 R 145,106

R 580,740 - R 581,239 R 0 R 153,816 R 153,816 R 0 R 147,426 R 147,426 R 0 R 145,296 R 145,296

R 556,240 - R 581,239 TABLE D

Page 65: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 47 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 581,240 - R 581,739 R 0 R 154,006 R 154,006 R 0 R 147,616 R 147,616 R 0 R 145,486 R 145,486

R 581,740 - R 582,239 R 0 R 154,196 R 154,196 R 0 R 147,806 R 147,806 R 0 R 145,676 R 145,676

R 582,240 - R 582,739 R 0 R 154,386 R 154,386 R 0 R 147,996 R 147,996 R 0 R 145,866 R 145,866

R 582,740 - R 583,239 R 0 R 154,576 R 154,576 R 0 R 148,186 R 148,186 R 0 R 146,056 R 146,056

R 583,240 - R 583,739 R 0 R 154,766 R 154,766 R 0 R 148,376 R 148,376 R 0 R 146,246 R 146,246

R 583,740 - R 584,239 R 0 R 154,956 R 154,956 R 0 R 148,566 R 148,566 R 0 R 146,436 R 146,436

R 584,240 - R 584,739 R 0 R 155,146 R 155,146 R 0 R 148,756 R 148,756 R 0 R 146,626 R 146,626

R 584,740 - R 585,239 R 0 R 155,336 R 155,336 R 0 R 148,946 R 148,946 R 0 R 146,816 R 146,816

R 585,240 - R 585,739 R 0 R 155,526 R 155,526 R 0 R 149,136 R 149,136 R 0 R 147,006 R 147,006

R 585,740 - R 586,239 R 0 R 155,716 R 155,716 R 0 R 149,326 R 149,326 R 0 R 147,196 R 147,196

R 586,240 - R 586,739 R 0 R 155,906 R 155,906 R 0 R 149,516 R 149,516 R 0 R 147,386 R 147,386

R 586,740 - R 587,239 R 0 R 156,096 R 156,096 R 0 R 149,706 R 149,706 R 0 R 147,576 R 147,576

R 587,240 - R 587,739 R 0 R 156,286 R 156,286 R 0 R 149,896 R 149,896 R 0 R 147,766 R 147,766

R 587,740 - R 588,239 R 0 R 156,476 R 156,476 R 0 R 150,086 R 150,086 R 0 R 147,956 R 147,956

R 588,240 - R 588,739 R 0 R 156,666 R 156,666 R 0 R 150,276 R 150,276 R 0 R 148,146 R 148,146

R 588,740 - R 589,239 R 0 R 156,856 R 156,856 R 0 R 150,466 R 150,466 R 0 R 148,336 R 148,336

R 589,240 - R 589,739 R 0 R 157,046 R 157,046 R 0 R 150,656 R 150,656 R 0 R 148,526 R 148,526

R 589,740 - R 590,239 R 0 R 157,236 R 157,236 R 0 R 150,846 R 150,846 R 0 R 148,716 R 148,716

R 590,240 - R 590,739 R 0 R 157,426 R 157,426 R 0 R 151,036 R 151,036 R 0 R 148,906 R 148,906

R 590,740 - R 591,239 R 0 R 157,616 R 157,616 R 0 R 151,226 R 151,226 R 0 R 149,096 R 149,096

R 591,240 - R 591,739 R 0 R 157,806 R 157,806 R 0 R 151,416 R 151,416 R 0 R 149,286 R 149,286

R 591,740 - R 592,239 R 0 R 157,996 R 157,996 R 0 R 151,606 R 151,606 R 0 R 149,476 R 149,476

R 592,240 - R 592,739 R 0 R 158,186 R 158,186 R 0 R 151,796 R 151,796 R 0 R 149,666 R 149,666

R 592,740 - R 593,239 R 0 R 158,376 R 158,376 R 0 R 151,986 R 151,986 R 0 R 149,856 R 149,856

R 593,240 - R 593,739 R 0 R 158,566 R 158,566 R 0 R 152,176 R 152,176 R 0 R 150,046 R 150,046

R 593,740 - R 594,239 R 0 R 158,756 R 158,756 R 0 R 152,366 R 152,366 R 0 R 150,236 R 150,236

R 594,240 - R 594,739 R 0 R 158,946 R 158,946 R 0 R 152,556 R 152,556 R 0 R 150,426 R 150,426

R 594,740 - R 595,239 R 0 R 159,136 R 159,136 R 0 R 152,746 R 152,746 R 0 R 150,616 R 150,616

R 595,240 - R 595,739 R 0 R 159,326 R 159,326 R 0 R 152,936 R 152,936 R 0 R 150,806 R 150,806

R 595,740 - R 596,239 R 0 R 159,516 R 159,516 R 0 R 153,126 R 153,126 R 0 R 150,996 R 150,996

R 596,240 - R 596,739 R 0 R 159,706 R 159,706 R 0 R 153,316 R 153,316 R 0 R 151,186 R 151,186

R 596,740 - R 597,239 R 0 R 159,896 R 159,896 R 0 R 153,506 R 153,506 R 0 R 151,376 R 151,376

R 597,240 - R 597,739 R 0 R 160,086 R 160,086 R 0 R 153,696 R 153,696 R 0 R 151,566 R 151,566

R 597,740 - R 598,239 R 0 R 160,276 R 160,276 R 0 R 153,886 R 153,886 R 0 R 151,756 R 151,756

R 598,240 - R 598,739 R 0 R 160,466 R 160,466 R 0 R 154,076 R 154,076 R 0 R 151,946 R 151,946

R 598,740 - R 599,239 R 0 R 160,656 R 160,656 R 0 R 154,266 R 154,266 R 0 R 152,136 R 152,136

R 599,240 - R 599,739 R 0 R 160,846 R 160,846 R 0 R 154,456 R 154,456 R 0 R 152,326 R 152,326

R 599,740 - R 600,239 R 0 R 161,036 R 161,036 R 0 R 154,646 R 154,646 R 0 R 152,516 R 152,516

R 600,240 - R 600,739 R 0 R 161,226 R 161,226 R 0 R 154,836 R 154,836 R 0 R 152,706 R 152,706

R 600,740 - R 601,239 R 0 R 161,416 R 161,416 R 0 R 155,026 R 155,026 R 0 R 152,896 R 152,896

R 601,240 - R 601,739 R 0 R 161,606 R 161,606 R 0 R 155,216 R 155,216 R 0 R 153,086 R 153,086

R 601,740 - R 602,239 R 0 R 161,796 R 161,796 R 0 R 155,406 R 155,406 R 0 R 153,276 R 153,276

R 602,240 - R 602,739 R 0 R 161,986 R 161,986 R 0 R 155,596 R 155,596 R 0 R 153,466 R 153,466

R 602,740 - R 603,239 R 0 R 162,176 R 162,176 R 0 R 155,786 R 155,786 R 0 R 153,656 R 153,656

R 603,240 - R 603,739 R 0 R 162,366 R 162,366 R 0 R 155,976 R 155,976 R 0 R 153,846 R 153,846

R 603,740 - R 604,239 R 0 R 162,556 R 162,556 R 0 R 156,166 R 156,166 R 0 R 154,036 R 154,036

R 604,240 - R 604,739 R 0 R 162,746 R 162,746 R 0 R 156,356 R 156,356 R 0 R 154,226 R 154,226

R 604,740 - R 605,239 R 0 R 162,936 R 162,936 R 0 R 156,546 R 156,546 R 0 R 154,416 R 154,416

R 605,240 - R 605,739 R 0 R 163,126 R 163,126 R 0 R 156,736 R 156,736 R 0 R 154,606 R 154,606

R 605,740 - R 606,239 R 0 R 163,316 R 163,316 R 0 R 156,926 R 156,926 R 0 R 154,796 R 154,796

R 581,240 - R 606,239 TABLE D

Page 66: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 48 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 606,240 - R 606,739 R 0 R 163,506 R 163,506 R 0 R 157,116 R 157,116 R 0 R 154,986 R 154,986

R 606,740 - R 607,239 R 0 R 163,696 R 163,696 R 0 R 157,306 R 157,306 R 0 R 155,176 R 155,176

R 607,240 - R 607,739 R 0 R 163,886 R 163,886 R 0 R 157,496 R 157,496 R 0 R 155,366 R 155,366

R 607,740 - R 608,239 R 0 R 164,076 R 164,076 R 0 R 157,686 R 157,686 R 0 R 155,556 R 155,556

R 608,240 - R 608,739 R 0 R 164,266 R 164,266 R 0 R 157,876 R 157,876 R 0 R 155,746 R 155,746

R 608,740 - R 609,239 R 0 R 164,456 R 164,456 R 0 R 158,066 R 158,066 R 0 R 155,936 R 155,936

R 609,240 - R 609,739 R 0 R 164,646 R 164,646 R 0 R 158,256 R 158,256 R 0 R 156,126 R 156,126

R 609,740 - R 610,239 R 0 R 164,836 R 164,836 R 0 R 158,446 R 158,446 R 0 R 156,316 R 156,316

R 610,240 - R 610,739 R 0 R 165,026 R 165,026 R 0 R 158,636 R 158,636 R 0 R 156,506 R 156,506

R 610,740 - R 611,239 R 0 R 165,216 R 165,216 R 0 R 158,826 R 158,826 R 0 R 156,696 R 156,696

R 611,240 - R 611,739 R 0 R 165,406 R 165,406 R 0 R 159,016 R 159,016 R 0 R 156,886 R 156,886

R 611,740 - R 612,239 R 0 R 165,596 R 165,596 R 0 R 159,206 R 159,206 R 0 R 157,076 R 157,076

R 612,240 - R 612,739 R 0 R 165,786 R 165,786 R 0 R 159,396 R 159,396 R 0 R 157,266 R 157,266

R 612,740 - R 613,239 R 0 R 165,976 R 165,976 R 0 R 159,586 R 159,586 R 0 R 157,456 R 157,456

R 613,240 - R 613,739 R 0 R 166,166 R 166,166 R 0 R 159,776 R 159,776 R 0 R 157,646 R 157,646

R 613,740 - R 614,239 R 0 R 166,356 R 166,356 R 0 R 159,966 R 159,966 R 0 R 157,836 R 157,836

R 614,240 - R 614,739 R 0 R 166,546 R 166,546 R 0 R 160,156 R 160,156 R 0 R 158,026 R 158,026

R 614,740 - R 615,239 R 0 R 166,736 R 166,736 R 0 R 160,346 R 160,346 R 0 R 158,216 R 158,216

R 615,240 - R 615,739 R 0 R 166,926 R 166,926 R 0 R 160,536 R 160,536 R 0 R 158,406 R 158,406

R 615,740 - R 616,239 R 0 R 167,116 R 167,116 R 0 R 160,726 R 160,726 R 0 R 158,596 R 158,596

R 616,240 - R 616,739 R 0 R 167,306 R 167,306 R 0 R 160,916 R 160,916 R 0 R 158,786 R 158,786

R 616,740 - R 617,239 R 0 R 167,496 R 167,496 R 0 R 161,106 R 161,106 R 0 R 158,976 R 158,976

R 617,240 - R 617,739 R 0 R 167,696 R 167,696 R 0 R 161,306 R 161,306 R 0 R 159,176 R 159,176

R 617,740 - R 618,239 R 0 R 167,896 R 167,896 R 0 R 161,506 R 161,506 R 0 R 159,376 R 159,376

R 618,240 - R 618,739 R 0 R 168,096 R 168,096 R 0 R 161,706 R 161,706 R 0 R 159,576 R 159,576

R 618,740 - R 619,239 R 0 R 168,296 R 168,296 R 0 R 161,906 R 161,906 R 0 R 159,776 R 159,776

R 619,240 - R 619,739 R 0 R 168,496 R 168,496 R 0 R 162,106 R 162,106 R 0 R 159,976 R 159,976

R 619,740 - R 620,239 R 0 R 168,696 R 168,696 R 0 R 162,306 R 162,306 R 0 R 160,176 R 160,176

R 620,240 - R 620,739 R 0 R 168,896 R 168,896 R 0 R 162,506 R 162,506 R 0 R 160,376 R 160,376

R 620,740 - R 621,239 R 0 R 169,096 R 169,096 R 0 R 162,706 R 162,706 R 0 R 160,576 R 160,576

R 621,240 - R 621,739 R 0 R 169,296 R 169,296 R 0 R 162,906 R 162,906 R 0 R 160,776 R 160,776

R 621,740 - R 622,239 R 0 R 169,496 R 169,496 R 0 R 163,106 R 163,106 R 0 R 160,976 R 160,976

R 622,240 - R 622,739 R 0 R 169,696 R 169,696 R 0 R 163,306 R 163,306 R 0 R 161,176 R 161,176

R 622,740 - R 623,239 R 0 R 169,896 R 169,896 R 0 R 163,506 R 163,506 R 0 R 161,376 R 161,376

R 623,240 - R 623,739 R 0 R 170,096 R 170,096 R 0 R 163,706 R 163,706 R 0 R 161,576 R 161,576

R 623,740 - R 624,239 R 0 R 170,296 R 170,296 R 0 R 163,906 R 163,906 R 0 R 161,776 R 161,776

R 624,240 - R 624,739 R 0 R 170,496 R 170,496 R 0 R 164,106 R 164,106 R 0 R 161,976 R 161,976

R 624,740 - R 625,239 R 0 R 170,696 R 170,696 R 0 R 164,306 R 164,306 R 0 R 162,176 R 162,176

R 625,240 - R 625,739 R 0 R 170,896 R 170,896 R 0 R 164,506 R 164,506 R 0 R 162,376 R 162,376

R 625,740 - R 626,239 R 0 R 171,096 R 171,096 R 0 R 164,706 R 164,706 R 0 R 162,576 R 162,576

R 626,240 - R 626,739 R 0 R 171,296 R 171,296 R 0 R 164,906 R 164,906 R 0 R 162,776 R 162,776

R 626,740 - R 627,239 R 0 R 171,496 R 171,496 R 0 R 165,106 R 165,106 R 0 R 162,976 R 162,976

R 627,240 - R 627,739 R 0 R 171,696 R 171,696 R 0 R 165,306 R 165,306 R 0 R 163,176 R 163,176

R 627,740 - R 628,239 R 0 R 171,896 R 171,896 R 0 R 165,506 R 165,506 R 0 R 163,376 R 163,376

R 628,240 - R 628,739 R 0 R 172,096 R 172,096 R 0 R 165,706 R 165,706 R 0 R 163,576 R 163,576

R 628,740 - R 629,239 R 0 R 172,296 R 172,296 R 0 R 165,906 R 165,906 R 0 R 163,776 R 163,776

R 629,240 - R 629,739 R 0 R 172,496 R 172,496 R 0 R 166,106 R 166,106 R 0 R 163,976 R 163,976

R 629,740 - R 630,239 R 0 R 172,696 R 172,696 R 0 R 166,306 R 166,306 R 0 R 164,176 R 164,176

R 630,240 - R 630,739 R 0 R 172,896 R 172,896 R 0 R 166,506 R 166,506 R 0 R 164,376 R 164,376

R 630,740 - R 631,239 R 0 R 173,096 R 173,096 R 0 R 166,706 R 166,706 R 0 R 164,576 R 164,576

R 606,240 - R 631,239 TABLE D

Page 67: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 49 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 631,240 - R 631,739 R 0 R 173,296 R 173,296 R 0 R 166,906 R 166,906 R 0 R 164,776 R 164,776

R 631,740 - R 632,239 R 0 R 173,496 R 173,496 R 0 R 167,106 R 167,106 R 0 R 164,976 R 164,976

R 632,240 - R 632,739 R 0 R 173,696 R 173,696 R 0 R 167,306 R 167,306 R 0 R 165,176 R 165,176

R 632,740 - R 633,239 R 0 R 173,896 R 173,896 R 0 R 167,506 R 167,506 R 0 R 165,376 R 165,376

R 633,240 - R 633,739 R 0 R 174,096 R 174,096 R 0 R 167,706 R 167,706 R 0 R 165,576 R 165,576

R 633,740 - R 634,239 R 0 R 174,296 R 174,296 R 0 R 167,906 R 167,906 R 0 R 165,776 R 165,776

R 634,240 - R 634,739 R 0 R 174,496 R 174,496 R 0 R 168,106 R 168,106 R 0 R 165,976 R 165,976

R 634,740 - R 635,239 R 0 R 174,696 R 174,696 R 0 R 168,306 R 168,306 R 0 R 166,176 R 166,176

R 635,240 - R 635,739 R 0 R 174,896 R 174,896 R 0 R 168,506 R 168,506 R 0 R 166,376 R 166,376

R 635,740 - R 636,239 R 0 R 175,096 R 175,096 R 0 R 168,706 R 168,706 R 0 R 166,576 R 166,576

R 636,240 - R 636,739 R 0 R 175,296 R 175,296 R 0 R 168,906 R 168,906 R 0 R 166,776 R 166,776

R 636,740 - R 637,239 R 0 R 175,496 R 175,496 R 0 R 169,106 R 169,106 R 0 R 166,976 R 166,976

R 637,240 - R 637,739 R 0 R 175,696 R 175,696 R 0 R 169,306 R 169,306 R 0 R 167,176 R 167,176

R 637,740 - R 638,239 R 0 R 175,896 R 175,896 R 0 R 169,506 R 169,506 R 0 R 167,376 R 167,376

R 638,240 - R 638,739 R 0 R 176,096 R 176,096 R 0 R 169,706 R 169,706 R 0 R 167,576 R 167,576

R 638,740 - R 639,239 R 0 R 176,296 R 176,296 R 0 R 169,906 R 169,906 R 0 R 167,776 R 167,776

R 639,240 - R 639,739 R 0 R 176,496 R 176,496 R 0 R 170,106 R 170,106 R 0 R 167,976 R 167,976

R 639,740 - R 640,239 R 0 R 176,696 R 176,696 R 0 R 170,306 R 170,306 R 0 R 168,176 R 168,176

R 640,240 - R 640,739 R 0 R 176,896 R 176,896 R 0 R 170,506 R 170,506 R 0 R 168,376 R 168,376

R 640,740 - R 641,239 R 0 R 177,096 R 177,096 R 0 R 170,706 R 170,706 R 0 R 168,576 R 168,576

R 641,240 - R 641,739 R 0 R 177,296 R 177,296 R 0 R 170,906 R 170,906 R 0 R 168,776 R 168,776

R 641,740 - R 642,239 R 0 R 177,496 R 177,496 R 0 R 171,106 R 171,106 R 0 R 168,976 R 168,976

R 642,240 - R 642,739 R 0 R 177,696 R 177,696 R 0 R 171,306 R 171,306 R 0 R 169,176 R 169,176

R 642,740 - R 643,239 R 0 R 177,896 R 177,896 R 0 R 171,506 R 171,506 R 0 R 169,376 R 169,376

R 643,240 - R 643,739 R 0 R 178,096 R 178,096 R 0 R 171,706 R 171,706 R 0 R 169,576 R 169,576

R 643,740 - R 644,239 R 0 R 178,296 R 178,296 R 0 R 171,906 R 171,906 R 0 R 169,776 R 169,776

R 644,240 - R 644,739 R 0 R 178,496 R 178,496 R 0 R 172,106 R 172,106 R 0 R 169,976 R 169,976

R 644,740 - R 645,239 R 0 R 178,696 R 178,696 R 0 R 172,306 R 172,306 R 0 R 170,176 R 170,176

R 645,240 - R 645,739 R 0 R 178,896 R 178,896 R 0 R 172,506 R 172,506 R 0 R 170,376 R 170,376

R 645,740 - R 646,239 R 0 R 179,096 R 179,096 R 0 R 172,706 R 172,706 R 0 R 170,576 R 170,576

R 646,240 - R 646,739 R 0 R 179,296 R 179,296 R 0 R 172,906 R 172,906 R 0 R 170,776 R 170,776

R 646,740 - R 647,239 R 0 R 179,496 R 179,496 R 0 R 173,106 R 173,106 R 0 R 170,976 R 170,976

R 647,240 - R 647,739 R 0 R 179,696 R 179,696 R 0 R 173,306 R 173,306 R 0 R 171,176 R 171,176

R 647,740 - R 648,239 R 0 R 179,896 R 179,896 R 0 R 173,506 R 173,506 R 0 R 171,376 R 171,376

R 648,240 - R 648,739 R 0 R 180,096 R 180,096 R 0 R 173,706 R 173,706 R 0 R 171,576 R 171,576

R 648,740 - R 649,239 R 0 R 180,296 R 180,296 R 0 R 173,906 R 173,906 R 0 R 171,776 R 171,776

R 649,240 - R 649,739 R 0 R 180,496 R 180,496 R 0 R 174,106 R 174,106 R 0 R 171,976 R 171,976

R 649,740 - R 650,239 R 0 R 180,696 R 180,696 R 0 R 174,306 R 174,306 R 0 R 172,176 R 172,176

R 650,240 - R 650,739 R 0 R 180,896 R 180,896 R 0 R 174,506 R 174,506 R 0 R 172,376 R 172,376

R 650,740 - R 651,239 R 0 R 181,096 R 181,096 R 0 R 174,706 R 174,706 R 0 R 172,576 R 172,576

R 651,240 - R 651,739 R 0 R 181,296 R 181,296 R 0 R 174,906 R 174,906 R 0 R 172,776 R 172,776

R 651,740 - R 652,239 R 0 R 181,496 R 181,496 R 0 R 175,106 R 175,106 R 0 R 172,976 R 172,976

R 652,240 - R 652,739 R 0 R 181,696 R 181,696 R 0 R 175,306 R 175,306 R 0 R 173,176 R 173,176

R 652,740 - R 653,239 R 0 R 181,896 R 181,896 R 0 R 175,506 R 175,506 R 0 R 173,376 R 173,376

R 653,240 - R 653,739 R 0 R 182,096 R 182,096 R 0 R 175,706 R 175,706 R 0 R 173,576 R 173,576

R 653,740 - R 654,239 R 0 R 182,296 R 182,296 R 0 R 175,906 R 175,906 R 0 R 173,776 R 173,776

R 654,240 - R 654,739 R 0 R 182,496 R 182,496 R 0 R 176,106 R 176,106 R 0 R 173,976 R 173,976

R 654,740 - R 655,239 R 0 R 182,696 R 182,696 R 0 R 176,306 R 176,306 R 0 R 174,176 R 174,176

R 655,240 - R 655,739 R 0 R 182,896 R 182,896 R 0 R 176,506 R 176,506 R 0 R 174,376 R 174,376

R 655,740 - R 656,239 R 0 R 183,096 R 183,096 R 0 R 176,706 R 176,706 R 0 R 174,576 R 174,576

R 631,240 - R 656,239 TABLE D

Page 68: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 50 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 656,240 - R 656,739 R 0 R 183,296 R 183,296 R 0 R 176,906 R 176,906 R 0 R 174,776 R 174,776

R 656,740 - R 657,239 R 0 R 183,496 R 183,496 R 0 R 177,106 R 177,106 R 0 R 174,976 R 174,976

R 657,240 - R 657,739 R 0 R 183,696 R 183,696 R 0 R 177,306 R 177,306 R 0 R 175,176 R 175,176

R 657,740 - R 658,239 R 0 R 183,896 R 183,896 R 0 R 177,506 R 177,506 R 0 R 175,376 R 175,376

R 658,240 - R 658,739 R 0 R 184,096 R 184,096 R 0 R 177,706 R 177,706 R 0 R 175,576 R 175,576

R 658,740 - R 659,239 R 0 R 184,296 R 184,296 R 0 R 177,906 R 177,906 R 0 R 175,776 R 175,776

R 659,240 - R 659,739 R 0 R 184,496 R 184,496 R 0 R 178,106 R 178,106 R 0 R 175,976 R 175,976

R 659,740 - R 660,239 R 0 R 184,696 R 184,696 R 0 R 178,306 R 178,306 R 0 R 176,176 R 176,176

R 660,240 - R 660,739 R 0 R 184,896 R 184,896 R 0 R 178,506 R 178,506 R 0 R 176,376 R 176,376

R 660,740 - R 661,239 R 0 R 185,096 R 185,096 R 0 R 178,706 R 178,706 R 0 R 176,576 R 176,576

R 661,240 - R 661,739 R 0 R 185,296 R 185,296 R 0 R 178,906 R 178,906 R 0 R 176,776 R 176,776

R 661,740 - R 662,239 R 0 R 185,496 R 185,496 R 0 R 179,106 R 179,106 R 0 R 176,976 R 176,976

R 662,240 - R 662,739 R 0 R 185,696 R 185,696 R 0 R 179,306 R 179,306 R 0 R 177,176 R 177,176

R 662,740 - R 663,239 R 0 R 185,896 R 185,896 R 0 R 179,506 R 179,506 R 0 R 177,376 R 177,376

R 663,240 - R 663,739 R 0 R 186,096 R 186,096 R 0 R 179,706 R 179,706 R 0 R 177,576 R 177,576

R 663,740 - R 664,239 R 0 R 186,296 R 186,296 R 0 R 179,906 R 179,906 R 0 R 177,776 R 177,776

R 664,240 - R 664,739 R 0 R 186,496 R 186,496 R 0 R 180,106 R 180,106 R 0 R 177,976 R 177,976

R 664,740 - R 665,239 R 0 R 186,696 R 186,696 R 0 R 180,306 R 180,306 R 0 R 178,176 R 178,176

R 665,240 - R 665,739 R 0 R 186,896 R 186,896 R 0 R 180,506 R 180,506 R 0 R 178,376 R 178,376

R 665,740 - R 666,239 R 0 R 187,096 R 187,096 R 0 R 180,706 R 180,706 R 0 R 178,576 R 178,576

R 666,240 - R 666,739 R 0 R 187,296 R 187,296 R 0 R 180,906 R 180,906 R 0 R 178,776 R 178,776

R 666,740 - R 667,239 R 0 R 187,496 R 187,496 R 0 R 181,106 R 181,106 R 0 R 178,976 R 178,976

R 667,240 - R 667,739 R 0 R 187,696 R 187,696 R 0 R 181,306 R 181,306 R 0 R 179,176 R 179,176

R 667,740 - R 668,239 R 0 R 187,896 R 187,896 R 0 R 181,506 R 181,506 R 0 R 179,376 R 179,376

R 668,240 - R 668,739 R 0 R 188,096 R 188,096 R 0 R 181,706 R 181,706 R 0 R 179,576 R 179,576

R 668,740 - R 669,239 R 0 R 188,296 R 188,296 R 0 R 181,906 R 181,906 R 0 R 179,776 R 179,776

R 669,240 - R 669,739 R 0 R 188,496 R 188,496 R 0 R 182,106 R 182,106 R 0 R 179,976 R 179,976

R 669,740 - R 670,239 R 0 R 188,696 R 188,696 R 0 R 182,306 R 182,306 R 0 R 180,176 R 180,176

R 670,240 - R 670,739 R 0 R 188,896 R 188,896 R 0 R 182,506 R 182,506 R 0 R 180,376 R 180,376

R 670,740 - R 671,239 R 0 R 189,096 R 189,096 R 0 R 182,706 R 182,706 R 0 R 180,576 R 180,576

R 671,240 - R 671,739 R 0 R 189,296 R 189,296 R 0 R 182,906 R 182,906 R 0 R 180,776 R 180,776

R 671,740 - R 672,239 R 0 R 189,496 R 189,496 R 0 R 183,106 R 183,106 R 0 R 180,976 R 180,976

R 672,240 - R 672,739 R 0 R 189,696 R 189,696 R 0 R 183,306 R 183,306 R 0 R 181,176 R 181,176

R 672,740 - R 673,239 R 0 R 189,896 R 189,896 R 0 R 183,506 R 183,506 R 0 R 181,376 R 181,376

R 673,240 - R 673,739 R 0 R 190,096 R 190,096 R 0 R 183,706 R 183,706 R 0 R 181,576 R 181,576

R 673,740 - R 674,239 R 0 R 190,296 R 190,296 R 0 R 183,906 R 183,906 R 0 R 181,776 R 181,776

R 674,240 - R 674,739 R 0 R 190,496 R 190,496 R 0 R 184,106 R 184,106 R 0 R 181,976 R 181,976

R 674,740 - R 675,239 R 0 R 190,696 R 190,696 R 0 R 184,306 R 184,306 R 0 R 182,176 R 182,176

R 675,240 - R 675,739 R 0 R 190,896 R 190,896 R 0 R 184,506 R 184,506 R 0 R 182,376 R 182,376

R 675,740 - R 676,239 R 0 R 191,096 R 191,096 R 0 R 184,706 R 184,706 R 0 R 182,576 R 182,576

R 676,240 - R 676,739 R 0 R 191,296 R 191,296 R 0 R 184,906 R 184,906 R 0 R 182,776 R 182,776

R 676,740 - R 677,239 R 0 R 191,496 R 191,496 R 0 R 185,106 R 185,106 R 0 R 182,976 R 182,976

R 677,240 - R 677,739 R 0 R 191,696 R 191,696 R 0 R 185,306 R 185,306 R 0 R 183,176 R 183,176

R 677,740 - R 678,239 R 0 R 191,896 R 191,896 R 0 R 185,506 R 185,506 R 0 R 183,376 R 183,376

R 678,240 - R 678,739 R 0 R 192,096 R 192,096 R 0 R 185,706 R 185,706 R 0 R 183,576 R 183,576

R 678,740 - R 679,239 R 0 R 192,296 R 192,296 R 0 R 185,906 R 185,906 R 0 R 183,776 R 183,776

R 679,240 - R 679,739 R 0 R 192,496 R 192,496 R 0 R 186,106 R 186,106 R 0 R 183,976 R 183,976

R 679,740 - R 680,239 R 0 R 192,696 R 192,696 R 0 R 186,306 R 186,306 R 0 R 184,176 R 184,176

R 680,240 - R 680,739 R 0 R 192,896 R 192,896 R 0 R 186,506 R 186,506 R 0 R 184,376 R 184,376

R 680,740 - R 681,239 R 0 R 193,096 R 193,096 R 0 R 186,706 R 186,706 R 0 R 184,576 R 184,576

R 656,240 - R 681,239 TABLE D

Page 69: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 51 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

R 177,506 R 177,706

PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 681,240 - R 681,739 R 0 R 193,296 R 193,296 R 0 R 186,906 R 186,906 R 0 R 184,776 R 184,776

R 681,740 - R 682,239 R 0 R 193,496 R 193,496 R 0 R 187,106 R 187,106 R 0 R 184,976 R 184,976

R 682,240 - R 682,739 R 0 R 193,696 R 193,696 R 0 R 187,306 R 187,306 R 0 R 185,176 R 185,176

R 682,740 - R 683,239 R 0 R 193,896 R 193,896 R 0 R 187,506 R 187,506 R 0 R 185,376 R 185,376

R 683,240 - R 683,739 R 0 R 194,096 R 194,096 R 0 R 187,706 R 187,706 R 0 R 185,576 R 185,576

R 683,740 - R 684,239 R 0 R 194,296 R 194,296 R 0 R 187,906 R 187,906 R 0 R 185,776 R 185,776

R 684,240 - R 684,739 R 0 R 194,496 R 194,496 R 0 R 188,106 R 188,106 R 0 R 185,976 R 185,976

R 684,740 - R 685,239 R 0 R 194,696 R 194,696 R 0 R 188,306 R 188,306 R 0 R 186,176 R 186,176

R 685,240 - R 685,739 R 0 R 194,896 R 194,896 R 0 R 188,506 R 188,506 R 0 R 186,376 R 186,376

R 685,740 - R 686,239 R 0 R 195,096 R 195,096 R 0 R 188,706 R 188,706 R 0 R 186,576 R 186,576

R 686,240 - R 686,739 R 0 R 195,296 R 195,296 R 0 R 188,906 R 188,906 R 0 R 186,776 R 186,776

R 686,740 - R 687,239 R 0 R 195,496 R 195,496 R 0 R 189,106 R 189,106 R 0 R 186,976 R 186,976

R 687,240 - R 687,739 R 0 R 195,696 R 195,696 R 0 R 189,306 R 189,306 R 0 R 187,176 R 187,176

R 687,740 - R 688,239 R 0 R 195,896 R 195,896 R 0 R 189,506 R 189,506 R 0 R 187,376 R 187,376

R 688,240 - R 688,739 R 0 R 196,096 R 196,096 R 0 R 189,706 R 189,706 R 0 R 187,576 R 187,576

R 688,740 - R 689,239 R 0 R 196,296 R 196,296 R 0 R 189,906 R 189,906 R 0 R 187,776 R 187,776

R 689,240 - R 689,739 R 0 R 196,496 R 196,496 R 0 R 190,106 R 190,106 R 0 R 187,976 R 187,976

R 689,740 - R 690,239 R 0 R 196,696 R 196,696 R 0 R 190,306 R 190,306 R 0 R 188,176 R 188,176

R 690,240 - R 690,739 R 0 R 196,896 R 196,896 R 0 R 190,506 R 190,506 R 0 R 188,376 R 188,376

R 690,740 - R 691,239 R 0 R 197,096 R 197,096 R 0 R 190,706 R 190,706 R 0 R 188,576 R 188,576

R 691,240 - R 691,739 R 0 R 197,296 R 197,296 R 0 R 190,906 R 190,906 R 0 R 188,776 R 188,776

R 691,740 - R 692,239 R 0 R 197,496 R 197,496 R 0 R 191,106 R 191,106 R 0 R 188,976 R 188,976

R 692,240 - R 692,739 R 0 R 197,696 R 197,696 R 0 R 191,306 R 191,306 R 0 R 189,176 R 189,176

R 692,740 - R 693,239 R 0 R 197,896 R 197,896 R 0 R 191,506 R 191,506 R 0 R 189,376 R 189,376

R 693,240 - R 693,739 R 0 R 198,096 R 198,096 R 0 R 191,706 R 191,706 R 0 R 189,576 R 189,576

R 693,740 - R 694,239 R 0 R 198,296 R 198,296 R 0 R 191,906 R 191,906 R 0 R 189,776 R 189,776

R 694,240 - R 694,739 R 0 R 198,496 R 198,496 R 0 R 192,106 R 192,106 R 0 R 189,976 R 189,976

R 694,740 - R 695,239 R 0 R 198,696 R 198,696 R 0 R 192,306 R 192,306 R 0 R 190,176 R 190,176

R 695,240 - R 695,739 R 0 R 198,896 R 198,896 R 0 R 192,506 R 192,506 R 0 R 190,376 R 190,376

R 695,740 - R 696,239 R 0 R 199,096 R 199,096 R 0 R 192,706 R 192,706 R 0 R 190,576 R 190,576

R 696,240 - R 696,739 R 0 R 199,296 R 199,296 R 0 R 192,906 R 192,906 R 0 R 190,776 R 190,776

R 696,740 - R 697,239 R 0 R 199,496 R 199,496 R 0 R 193,106 R 193,106 R 0 R 190,976 R 190,976

R 697,240 - R 697,739 R 0 R 199,696 R 199,696 R 0 R 193,306 R 193,306 R 0 R 191,176 R 191,176

R 697,740 - R 698,239 R 0 R 199,896 R 199,896 R 0 R 193,506 R 193,506 R 0 R 191,376 R 191,376

R 698,240 - R 698,739 R 0 R 200,096 R 200,096 R 0 R 193,706 R 193,706 R 0 R 191,576 R 191,576

R 698,740 - R 699,239 R 0 R 200,296 R 200,296 R 0 R 193,906 R 193,906 R 0 R 191,776 R 191,776

R 699,240 - R 699,739 R 0 R 200,496 R 200,496 R 0 R 194,106 R 194,106 R 0 R 191,976 R 191,976

R 699,740 - R 700,239 R 0 R 200,696 R 200,696 R 0 R 194,306 R 194,306 R 0 R 192,176 R 192,176

R 700,240 - R 700,739 R 0 R 200,896 R 200,896 R 0 R 194,506 R 194,506 R 0 R 192,376 R 192,376

R 700,740 - R 701,239 R 0 R 201,096 R 201,096 R 0 R 194,706 R 194,706 R 0 R 192,576 R 192,576

R 701,240 - R 701,739 R 0 R 201,296 R 201,296 R 0 R 194,906 R 194,906 R 0 R 192,776 R 192,776

R 701,740 - R 702,239 R 0 R 201,496 R 201,496 R 0 R 195,106 R 195,106 R 0 R 192,976 R 192,976

R 702,240 - R 702,739 R 0 R 201,696 R 201,696 R 0 R 195,306 R 195,306 R 0 R 193,176 R 193,176

R 702,740 - R 703,239 R 0 R 201,896 R 201,896 R 0 R 195,506 R 195,506 R 0 R 193,376 R 193,376

R 703,240 - R 703,739 R 0 R 202,096 R 202,096 R 0 R 195,706 R 195,706 R 0 R 193,576 R 193,576

R 703,740 - R 704,239 R 0 R 202,296 R 202,296 R 0 R 195,906 R 195,906 R 0 R 193,776 R 193,776

R 704,240 - R 704,739 R 0 R 202,496 R 202,496 R 0 R 196,106 R 196,106 R 0 R 193,976 R 193,976

R 704,740 - R 705,239 R 0 R 202,696 R 202,696 R 0 R 196,306 R 196,306 R 0 R 194,176 R 194,176

R 705,240 - R 705,739 R 0 R 202,896 R 202,896 R 0 R 196,506 R 196,506 R 0 R 194,376 R 194,376

R 705,740 - R 706,239 R 0 R 203,096 R 203,096 R 0 R 196,706 R 196,706 R 0 R 194,576 R 194,576

R 681,240 - R 706,239 TABLE D

Page 70: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 52 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 706,240 - R 706,739 R 0 R 203,296 R 203,296 R 0 R 196,906 R 196,906 R 0 R 194,776 R 194,776

R 706,740 - R 707,239 R 0 R 203,496 R 203,496 R 0 R 197,106 R 197,106 R 0 R 194,976 R 194,976

R 707,240 - R 707,739 R 0 R 203,696 R 203,696 R 0 R 197,306 R 197,306 R 0 R 195,176 R 195,176

R 707,740 - R 708,239 R 0 R 203,896 R 203,896 R 0 R 197,506 R 197,506 R 0 R 195,376 R 195,376

R 708,240 - R 708,739 R 0 R 204,096 R 204,096 R 0 R 197,706 R 197,706 R 0 R 195,576 R 195,576

R 708,740 - R 709,239 R 0 R 204,296 R 204,296 R 0 R 197,906 R 197,906 R 0 R 195,776 R 195,776

R 709,240 - R 709,739 R 0 R 204,496 R 204,496 R 0 R 198,106 R 198,106 R 0 R 195,976 R 195,976

R 709,740 - R 710,239 R 0 R 204,696 R 204,696 R 0 R 198,306 R 198,306 R 0 R 196,176 R 196,176

R 710,240 - R 710,739 R 0 R 204,896 R 204,896 R 0 R 198,506 R 198,506 R 0 R 196,376 R 196,376

R 710,740 - R 711,239 R 0 R 205,096 R 205,096 R 0 R 198,706 R 198,706 R 0 R 196,576 R 196,576

R 711,240 - R 711,739 R 0 R 205,296 R 205,296 R 0 R 198,906 R 198,906 R 0 R 196,776 R 196,776

R 711,740 - R 712,239 R 0 R 205,496 R 205,496 R 0 R 199,106 R 199,106 R 0 R 196,976 R 196,976

R 712,240 - R 712,739 R 0 R 205,696 R 205,696 R 0 R 199,306 R 199,306 R 0 R 197,176 R 197,176

R 712,740 - R 713,239 R 0 R 205,896 R 205,896 R 0 R 199,506 R 199,506 R 0 R 197,376 R 197,376

R 713,240 - R 713,739 R 0 R 206,096 R 206,096 R 0 R 199,706 R 199,706 R 0 R 197,576 R 197,576

R 713,740 - R 714,239 R 0 R 206,296 R 206,296 R 0 R 199,906 R 199,906 R 0 R 197,776 R 197,776

R 714,240 - R 714,739 R 0 R 206,496 R 206,496 R 0 R 200,106 R 200,106 R 0 R 197,976 R 197,976

R 714,740 - R 715,239 R 0 R 206,696 R 206,696 R 0 R 200,306 R 200,306 R 0 R 198,176 R 198,176

R 715,240 - R 715,739 R 0 R 206,896 R 206,896 R 0 R 200,506 R 200,506 R 0 R 198,376 R 198,376

R 715,740 - R 716,239 R 0 R 207,096 R 207,096 R 0 R 200,706 R 200,706 R 0 R 198,576 R 198,576

R 716,240 - R 716,739 R 0 R 207,296 R 207,296 R 0 R 200,906 R 200,906 R 0 R 198,776 R 198,776

R 716,740 - R 717,239 R 0 R 207,496 R 207,496 R 0 R 201,106 R 201,106 R 0 R 198,976 R 198,976

R 717,240 - R 717,739 R 0 R 207,696 R 207,696 R 0 R 201,306 R 201,306 R 0 R 199,176 R 199,176

R 717,740 - R 718,239 R 0 R 207,896 R 207,896 R 0 R 201,506 R 201,506 R 0 R 199,376 R 199,376

R 718,240 - R 718,739 R 0 R 208,096 R 208,096 R 0 R 201,706 R 201,706 R 0 R 199,576 R 199,576

R 718,740 - R 719,239 R 0 R 208,296 R 208,296 R 0 R 201,906 R 201,906 R 0 R 199,776 R 199,776

R 719,240 - R 719,739 R 0 R 208,496 R 208,496 R 0 R 202,106 R 202,106 R 0 R 199,976 R 199,976

R 719,740 - R 720,239 R 0 R 208,696 R 208,696 R 0 R 202,306 R 202,306 R 0 R 200,176 R 200,176

R 720,240 - R 720,739 R 0 R 208,896 R 208,896 R 0 R 202,506 R 202,506 R 0 R 200,376 R 200,376

R 720,740 - R 721,239 R 0 R 209,096 R 209,096 R 0 R 202,706 R 202,706 R 0 R 200,576 R 200,576

R 721,240 - R 721,739 R 0 R 209,296 R 209,296 R 0 R 202,906 R 202,906 R 0 R 200,776 R 200,776

R 721,740 - R 722,239 R 0 R 209,496 R 209,496 R 0 R 203,106 R 203,106 R 0 R 200,976 R 200,976

R 722,240 - R 722,739 R 0 R 209,696 R 209,696 R 0 R 203,306 R 203,306 R 0 R 201,176 R 201,176

R 722,740 - R 723,239 R 0 R 209,896 R 209,896 R 0 R 203,506 R 203,506 R 0 R 201,376 R 201,376

R 723,240 - R 723,739 R 0 R 210,096 R 210,096 R 0 R 203,706 R 203,706 R 0 R 201,576 R 201,576

R 723,740 - R 724,239 R 0 R 210,296 R 210,296 R 0 R 203,906 R 203,906 R 0 R 201,776 R 201,776

R 724,240 - R 724,739 R 0 R 210,496 R 210,496 R 0 R 204,106 R 204,106 R 0 R 201,976 R 201,976

R 724,740 - R 725,239 R 0 R 210,696 R 210,696 R 0 R 204,306 R 204,306 R 0 R 202,176 R 202,176

R 725,240 - R 725,739 R 0 R 210,896 R 210,896 R 0 R 204,506 R 204,506 R 0 R 202,376 R 202,376

R 725,740 - R 726,239 R 0 R 211,096 R 211,096 R 0 R 204,706 R 204,706 R 0 R 202,576 R 202,576

R 726,240 - R 726,739 R 0 R 211,296 R 211,296 R 0 R 204,906 R 204,906 R 0 R 202,776 R 202,776

R 726,740 - R 727,239 R 0 R 211,496 R 211,496 R 0 R 205,106 R 205,106 R 0 R 202,976 R 202,976

R 727,240 - R 727,739 R 0 R 211,696 R 211,696 R 0 R 205,306 R 205,306 R 0 R 203,176 R 203,176

R 727,740 - R 728,239 R 0 R 211,896 R 211,896 R 0 R 205,506 R 205,506 R 0 R 203,376 R 203,376

R 728,240 - R 728,739 R 0 R 212,096 R 212,096 R 0 R 205,706 R 205,706 R 0 R 203,576 R 203,576

R 728,740 - R 729,239 R 0 R 212,296 R 212,296 R 0 R 205,906 R 205,906 R 0 R 203,776 R 203,776

R 729,240 - R 729,739 R 0 R 212,496 R 212,496 R 0 R 206,106 R 206,106 R 0 R 203,976 R 203,976

R 729,740 - R 730,239 R 0 R 212,696 R 212,696 R 0 R 206,306 R 206,306 R 0 R 204,176 R 204,176

R 730,240 - R 730,739 R 0 R 212,896 R 212,896 R 0 R 206,506 R 206,506 R 0 R 204,376 R 204,376

R 730,740 - R 731,239 R 0 R 213,096 R 213,096 R 0 R 206,706 R 206,706 R 0 R 204,576 R 204,576

R 706,240 - R 731,239 TABLE D

Page 71: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 53 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 731,240 - R 731,739 R 0 R 213,296 R 213,296 R 0 R 206,906 R 206,906 R 0 R 204,776 R 204,776

R 731,740 - R 732,239 R 0 R 213,496 R 213,496 R 0 R 207,106 R 207,106 R 0 R 204,976 R 204,976

R 732,240 - R 732,739 R 0 R 213,696 R 213,696 R 0 R 207,306 R 207,306 R 0 R 205,176 R 205,176

R 732,740 - R 733,239 R 0 R 213,896 R 213,896 R 0 R 207,506 R 207,506 R 0 R 205,376 R 205,376

R 733,240 - R 733,739 R 0 R 214,096 R 214,096 R 0 R 207,706 R 207,706 R 0 R 205,576 R 205,576

R 733,740 - R 734,239 R 0 R 214,296 R 214,296 R 0 R 207,906 R 207,906 R 0 R 205,776 R 205,776

R 734,240 - R 734,739 R 0 R 214,496 R 214,496 R 0 R 208,106 R 208,106 R 0 R 205,976 R 205,976

R 734,740 - R 735,239 R 0 R 214,696 R 214,696 R 0 R 208,306 R 208,306 R 0 R 206,176 R 206,176

R 735,240 - R 735,739 R 0 R 214,896 R 214,896 R 0 R 208,506 R 208,506 R 0 R 206,376 R 206,376

R 735,740 - R 736,239 R 0 R 215,096 R 215,096 R 0 R 208,706 R 208,706 R 0 R 206,576 R 206,576

R 736,240 - R 736,739 R 0 R 215,296 R 215,296 R 0 R 208,906 R 208,906 R 0 R 206,776 R 206,776

R 736,740 - R 737,239 R 0 R 215,496 R 215,496 R 0 R 209,106 R 209,106 R 0 R 206,976 R 206,976

R 737,240 - R 737,739 R 0 R 215,696 R 215,696 R 0 R 209,306 R 209,306 R 0 R 207,176 R 207,176

R 737,740 - R 738,239 R 0 R 215,896 R 215,896 R 0 R 209,506 R 209,506 R 0 R 207,376 R 207,376

R 738,240 - R 738,739 R 0 R 216,096 R 216,096 R 0 R 209,706 R 209,706 R 0 R 207,576 R 207,576

R 738,740 - R 739,239 R 0 R 216,296 R 216,296 R 0 R 209,906 R 209,906 R 0 R 207,776 R 207,776

R 739,240 - R 739,739 R 0 R 216,496 R 216,496 R 0 R 210,106 R 210,106 R 0 R 207,976 R 207,976

R 739,740 - R 740,239 R 0 R 216,696 R 216,696 R 0 R 210,306 R 210,306 R 0 R 208,176 R 208,176

R 740,240 - R 740,739 R 0 R 216,896 R 216,896 R 0 R 210,506 R 210,506 R 0 R 208,376 R 208,376

R 740,740 - R 741,239 R 0 R 217,096 R 217,096 R 0 R 210,706 R 210,706 R 0 R 208,576 R 208,576

R 741,240 - R 741,739 R 0 R 217,296 R 217,296 R 0 R 210,906 R 210,906 R 0 R 208,776 R 208,776

R 741,740 - R 742,239 R 0 R 217,496 R 217,496 R 0 R 211,106 R 211,106 R 0 R 208,976 R 208,976

R 742,240 - R 742,739 R 0 R 217,696 R 217,696 R 0 R 211,306 R 211,306 R 0 R 209,176 R 209,176

R 742,740 - R 743,239 R 0 R 217,896 R 217,896 R 0 R 211,506 R 211,506 R 0 R 209,376 R 209,376

R 743,240 - R 743,739 R 0 R 218,096 R 218,096 R 0 R 211,706 R 211,706 R 0 R 209,576 R 209,576

R 743,740 - R 744,239 R 0 R 218,296 R 218,296 R 0 R 211,906 R 211,906 R 0 R 209,776 R 209,776

R 744,240 - R 744,739 R 0 R 218,496 R 218,496 R 0 R 212,106 R 212,106 R 0 R 209,976 R 209,976

R 744,740 - R 745,239 R 0 R 218,696 R 218,696 R 0 R 212,306 R 212,306 R 0 R 210,176 R 210,176

R 745,240 - R 745,739 R 0 R 218,896 R 218,896 R 0 R 212,506 R 212,506 R 0 R 210,376 R 210,376

R 745,740 - R 746,239 R 0 R 219,096 R 219,096 R 0 R 212,706 R 212,706 R 0 R 210,576 R 210,576

R 746,240 - R 746,739 R 0 R 219,296 R 219,296 R 0 R 212,906 R 212,906 R 0 R 210,776 R 210,776

R 746,740 - R 747,239 R 0 R 219,496 R 219,496 R 0 R 213,106 R 213,106 R 0 R 210,976 R 210,976

R 747,240 - R 747,739 R 0 R 219,696 R 219,696 R 0 R 213,306 R 213,306 R 0 R 211,176 R 211,176

R 747,740 - R 748,239 R 0 R 219,896 R 219,896 R 0 R 213,506 R 213,506 R 0 R 211,376 R 211,376

R 748,240 - R 748,739 R 0 R 220,096 R 220,096 R 0 R 213,706 R 213,706 R 0 R 211,576 R 211,576

R 748,740 - R 749,239 R 0 R 220,296 R 220,296 R 0 R 213,906 R 213,906 R 0 R 211,776 R 211,776

R 749,240 - R 749,739 R 0 R 220,496 R 220,496 R 0 R 214,106 R 214,106 R 0 R 211,976 R 211,976

R 749,740 - R 750,239 R 0 R 220,696 R 220,696 R 0 R 214,306 R 214,306 R 0 R 212,176 R 212,176

R 750,240 - R 750,739 R 0 R 220,896 R 220,896 R 0 R 214,506 R 214,506 R 0 R 212,376 R 212,376

R 750,740 - R 751,239 R 0 R 221,096 R 221,096 R 0 R 214,706 R 214,706 R 0 R 212,576 R 212,576

R 751,240 - R 751,739 R 0 R 221,296 R 221,296 R 0 R 214,906 R 214,906 R 0 R 212,776 R 212,776

R 751,740 - R 752,239 R 0 R 221,496 R 221,496 R 0 R 215,106 R 215,106 R 0 R 212,976 R 212,976

R 752,240 - R 752,739 R 0 R 221,696 R 221,696 R 0 R 215,306 R 215,306 R 0 R 213,176 R 213,176

R 752,740 - R 753,239 R 0 R 221,896 R 221,896 R 0 R 215,506 R 215,506 R 0 R 213,376 R 213,376

R 753,240 - R 753,739 R 0 R 222,096 R 222,096 R 0 R 215,706 R 215,706 R 0 R 213,576 R 213,576

R 753,740 - R 754,239 R 0 R 222,296 R 222,296 R 0 R 215,906 R 215,906 R 0 R 213,776 R 213,776

R 754,240 - R 754,739 R 0 R 222,496 R 222,496 R 0 R 216,106 R 216,106 R 0 R 213,976 R 213,976

R 754,740 - R 755,239 R 0 R 222,696 R 222,696 R 0 R 216,306 R 216,306 R 0 R 214,176 R 214,176

R 755,240 - R 755,739 R 0 R 222,896 R 222,896 R 0 R 216,506 R 216,506 R 0 R 214,376 R 214,376

R 755,740 - R 756,239 R 0 R 223,096 R 223,096 R 0 R 216,706 R 216,706 R 0 R 214,576 R 214,576

R 731,240 - R 756,239 TABLE D

Page 72: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 54 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 756,240 - R 756,739 R 0 R 223,296 R 223,296 R 0 R 216,906 R 216,906 R 0 R 214,776 R 214,776

R 756,740 - R 757,239 R 0 R 223,496 R 223,496 R 0 R 217,106 R 217,106 R 0 R 214,976 R 214,976

R 757,240 - R 757,739 R 0 R 223,696 R 223,696 R 0 R 217,306 R 217,306 R 0 R 215,176 R 215,176

R 757,740 - R 758,239 R 0 R 223,896 R 223,896 R 0 R 217,506 R 217,506 R 0 R 215,376 R 215,376

R 758,240 - R 758,739 R 0 R 224,096 R 224,096 R 0 R 217,706 R 217,706 R 0 R 215,576 R 215,576

R 758,740 - R 759,239 R 0 R 224,296 R 224,296 R 0 R 217,906 R 217,906 R 0 R 215,776 R 215,776

R 759,240 - R 759,739 R 0 R 224,496 R 224,496 R 0 R 218,106 R 218,106 R 0 R 215,976 R 215,976

R 759,740 - R 760,239 R 0 R 224,696 R 224,696 R 0 R 218,306 R 218,306 R 0 R 216,176 R 216,176

R 760,240 - R 760,739 R 0 R 224,896 R 224,896 R 0 R 218,506 R 218,506 R 0 R 216,376 R 216,376

R 760,740 - R 761,239 R 0 R 225,096 R 225,096 R 0 R 218,706 R 218,706 R 0 R 216,576 R 216,576

R 761,240 - R 761,739 R 0 R 225,296 R 225,296 R 0 R 218,906 R 218,906 R 0 R 216,776 R 216,776

R 761,740 - R 762,239 R 0 R 225,496 R 225,496 R 0 R 219,106 R 219,106 R 0 R 216,976 R 216,976

R 762,240 - R 762,739 R 0 R 225,696 R 225,696 R 0 R 219,306 R 219,306 R 0 R 217,176 R 217,176

R 762,740 - R 763,239 R 0 R 225,896 R 225,896 R 0 R 219,506 R 219,506 R 0 R 217,376 R 217,376

R 763,240 - R 763,739 R 0 R 226,096 R 226,096 R 0 R 219,706 R 219,706 R 0 R 217,576 R 217,576

R 763,740 - R 764,239 R 0 R 226,296 R 226,296 R 0 R 219,906 R 219,906 R 0 R 217,776 R 217,776

R 764,240 - R 764,739 R 0 R 226,496 R 226,496 R 0 R 220,106 R 220,106 R 0 R 217,976 R 217,976

R 764,740 - R 765,239 R 0 R 226,696 R 226,696 R 0 R 220,306 R 220,306 R 0 R 218,176 R 218,176

R 765,240 - R 765,739 R 0 R 226,896 R 226,896 R 0 R 220,506 R 220,506 R 0 R 218,376 R 218,376

R 765,740 - R 766,239 R 0 R 227,096 R 227,096 R 0 R 220,706 R 220,706 R 0 R 218,576 R 218,576

R 766,240 - R 766,739 R 0 R 227,296 R 227,296 R 0 R 220,906 R 220,906 R 0 R 218,776 R 218,776

R 766,740 - R 767,239 R 0 R 227,496 R 227,496 R 0 R 221,106 R 221,106 R 0 R 218,976 R 218,976

R 767,240 - R 767,739 R 0 R 227,696 R 227,696 R 0 R 221,306 R 221,306 R 0 R 219,176 R 219,176

R 767,740 - R 768,239 R 0 R 227,896 R 227,896 R 0 R 221,506 R 221,506 R 0 R 219,376 R 219,376

R 768,240 - R 768,739 R 0 R 228,096 R 228,096 R 0 R 221,706 R 221,706 R 0 R 219,576 R 219,576

R 768,740 - R 769,239 R 0 R 228,296 R 228,296 R 0 R 221,906 R 221,906 R 0 R 219,776 R 219,776

R 769,240 - R 769,739 R 0 R 228,496 R 228,496 R 0 R 222,106 R 222,106 R 0 R 219,976 R 219,976

R 769,740 - R 770,239 R 0 R 228,696 R 228,696 R 0 R 222,306 R 222,306 R 0 R 220,176 R 220,176

R 770,240 - R 770,739 R 0 R 228,896 R 228,896 R 0 R 222,506 R 222,506 R 0 R 220,376 R 220,376

R 770,740 - R 771,239 R 0 R 229,096 R 229,096 R 0 R 222,706 R 222,706 R 0 R 220,576 R 220,576

R 771,240 - R 771,739 R 0 R 229,296 R 229,296 R 0 R 222,906 R 222,906 R 0 R 220,776 R 220,776

R 771,740 - R 772,239 R 0 R 229,496 R 229,496 R 0 R 223,106 R 223,106 R 0 R 220,976 R 220,976

R 772,240 - R 772,739 R 0 R 229,696 R 229,696 R 0 R 223,306 R 223,306 R 0 R 221,176 R 221,176

R 772,740 - R 773,239 R 0 R 229,896 R 229,896 R 0 R 223,506 R 223,506 R 0 R 221,376 R 221,376

R 773,240 - R 773,739 R 0 R 230,096 R 230,096 R 0 R 223,706 R 223,706 R 0 R 221,576 R 221,576

R 773,740 - R 774,239 R 0 R 230,296 R 230,296 R 0 R 223,906 R 223,906 R 0 R 221,776 R 221,776

R 774,240 - R 774,739 R 0 R 230,496 R 230,496 R 0 R 224,106 R 224,106 R 0 R 221,976 R 221,976

R 774,740 - R 775,239 R 0 R 230,696 R 230,696 R 0 R 224,306 R 224,306 R 0 R 222,176 R 222,176

R 775,240 - R 775,739 R 0 R 230,896 R 230,896 R 0 R 224,506 R 224,506 R 0 R 222,376 R 222,376

R 775,740 - R 776,239 R 0 R 231,096 R 231,096 R 0 R 224,706 R 224,706 R 0 R 222,576 R 222,576

R 776,240 - R 776,739 R 0 R 231,296 R 231,296 R 0 R 224,906 R 224,906 R 0 R 222,776 R 222,776

R 776,740 - R 777,239 R 0 R 231,496 R 231,496 R 0 R 225,106 R 225,106 R 0 R 222,976 R 222,976

R 777,240 - R 777,739 R 0 R 231,696 R 231,696 R 0 R 225,306 R 225,306 R 0 R 223,176 R 223,176

R 777,740 - R 778,239 R 0 R 231,896 R 231,896 R 0 R 225,506 R 225,506 R 0 R 223,376 R 223,376

R 778,240 - R 778,739 R 0 R 232,096 R 232,096 R 0 R 225,706 R 225,706 R 0 R 223,576 R 223,576

R 778,740 - R 779,239 R 0 R 232,296 R 232,296 R 0 R 225,906 R 225,906 R 0 R 223,776 R 223,776

R 779,240 - R 779,739 R 0 R 232,496 R 232,496 R 0 R 226,106 R 226,106 R 0 R 223,976 R 223,976

R 779,740 - R 780,239 R 0 R 232,696 R 232,696 R 0 R 226,306 R 226,306 R 0 R 224,176 R 224,176

R 780,240 - R 780,739 R 0 R 232,896 R 232,896 R 0 R 226,506 R 226,506 R 0 R 224,376 R 224,376

R 780,740 - R 781,239 R 0 R 233,096 R 233,096 R 0 R 226,706 R 226,706 R 0 R 224,576 R 224,576

R 756,240 - R 781,239 TABLE D

Page 73: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 55 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 781,240 - R 781,739 R 0 R 233,296 R 233,296 R 0 R 226,906 R 226,906 R 0 R 224,776 R 224,776

R 781,740 - R 782,239 R 0 R 233,496 R 233,496 R 0 R 227,106 R 227,106 R 0 R 224,976 R 224,976

R 782,240 - R 782,739 R 0 R 233,696 R 233,696 R 0 R 227,306 R 227,306 R 0 R 225,176 R 225,176

R 782,740 - R 783,239 R 0 R 233,896 R 233,896 R 0 R 227,506 R 227,506 R 0 R 225,376 R 225,376

R 783,240 - R 783,739 R 0 R 234,096 R 234,096 R 0 R 227,706 R 227,706 R 0 R 225,576 R 225,576

R 783,740 - R 784,239 R 0 R 234,296 R 234,296 R 0 R 227,906 R 227,906 R 0 R 225,776 R 225,776

R 784,240 - R 784,739 R 0 R 234,496 R 234,496 R 0 R 228,106 R 228,106 R 0 R 225,976 R 225,976

R 784,740 - R 785,239 R 0 R 234,696 R 234,696 R 0 R 228,306 R 228,306 R 0 R 226,176 R 226,176

R 785,240 - R 785,739 R 0 R 234,896 R 234,896 R 0 R 228,506 R 228,506 R 0 R 226,376 R 226,376

R 785,740 - R 786,239 R 0 R 235,096 R 235,096 R 0 R 228,706 R 228,706 R 0 R 226,576 R 226,576

R 786,240 - R 786,739 R 0 R 235,296 R 235,296 R 0 R 228,906 R 228,906 R 0 R 226,776 R 226,776

R 786,740 - R 787,239 R 0 R 235,496 R 235,496 R 0 R 229,106 R 229,106 R 0 R 226,976 R 226,976

R 787,240 - R 787,739 R 0 R 235,696 R 235,696 R 0 R 229,306 R 229,306 R 0 R 227,176 R 227,176

R 787,740 - R 788,239 R 0 R 235,896 R 235,896 R 0 R 229,506 R 229,506 R 0 R 227,376 R 227,376

R 788,240 - R 788,739 R 0 R 236,096 R 236,096 R 0 R 229,706 R 229,706 R 0 R 227,576 R 227,576

R 788,740 - R 789,239 R 0 R 236,296 R 236,296 R 0 R 229,906 R 229,906 R 0 R 227,776 R 227,776

R 789,240 - R 789,739 R 0 R 236,496 R 236,496 R 0 R 230,106 R 230,106 R 0 R 227,976 R 227,976

R 789,740 - R 790,239 R 0 R 236,696 R 236,696 R 0 R 230,306 R 230,306 R 0 R 228,176 R 228,176

R 790,240 - R 790,739 R 0 R 236,896 R 236,896 R 0 R 230,506 R 230,506 R 0 R 228,376 R 228,376

R 790,740 - R 791,239 R 0 R 237,096 R 237,096 R 0 R 230,706 R 230,706 R 0 R 228,576 R 228,576

R 791,240 - R 791,739 R 0 R 237,296 R 237,296 R 0 R 230,906 R 230,906 R 0 R 228,776 R 228,776

R 791,740 - R 792,239 R 0 R 237,496 R 237,496 R 0 R 231,106 R 231,106 R 0 R 228,976 R 228,976

R 792,240 - R 792,739 R 0 R 237,696 R 237,696 R 0 R 231,306 R 231,306 R 0 R 229,176 R 229,176

R 792,740 - R 793,239 R 0 R 237,896 R 237,896 R 0 R 231,506 R 231,506 R 0 R 229,376 R 229,376

R 793,240 - R 793,739 R 0 R 238,096 R 238,096 R 0 R 231,706 R 231,706 R 0 R 229,576 R 229,576

R 793,740 - R 794,239 R 0 R 238,296 R 238,296 R 0 R 231,906 R 231,906 R 0 R 229,776 R 229,776

R 794,240 - R 794,739 R 0 R 238,496 R 238,496 R 0 R 232,106 R 232,106 R 0 R 229,976 R 229,976

R 794,740 - R 795,239 R 0 R 238,696 R 238,696 R 0 R 232,306 R 232,306 R 0 R 230,176 R 230,176

R 795,240 - R 795,739 R 0 R 238,896 R 238,896 R 0 R 232,506 R 232,506 R 0 R 230,376 R 230,376

R 795,740 - R 796,239 R 0 R 239,096 R 239,096 R 0 R 232,706 R 232,706 R 0 R 230,576 R 230,576

R 796,240 - R 796,739 R 0 R 239,296 R 239,296 R 0 R 232,906 R 232,906 R 0 R 230,776 R 230,776

R 796,740 - R 797,239 R 0 R 239,496 R 239,496 R 0 R 233,106 R 233,106 R 0 R 230,976 R 230,976

R 797,240 - R 797,739 R 0 R 239,696 R 239,696 R 0 R 233,306 R 233,306 R 0 R 231,176 R 231,176

R 797,740 - R 798,239 R 0 R 239,896 R 239,896 R 0 R 233,506 R 233,506 R 0 R 231,376 R 231,376

R 798,240 - R 798,739 R 0 R 240,096 R 240,096 R 0 R 233,706 R 233,706 R 0 R 231,576 R 231,576

R 798,740 - R 799,239 R 0 R 240,296 R 240,296 R 0 R 233,906 R 233,906 R 0 R 231,776 R 231,776

R 799,240 - R 799,739 R 0 R 240,496 R 240,496 R 0 R 234,106 R 234,106 R 0 R 231,976 R 231,976

R 799,740 - R 800,239 R 0 R 240,696 R 240,696 R 0 R 234,306 R 234,306 R 0 R 232,176 R 232,176

R 800,240 - R 800,739 R 0 R 240,896 R 240,896 R 0 R 234,506 R 234,506 R 0 R 232,376 R 232,376

R 800,740 - R 801,239 R 0 R 241,096 R 241,096 R 0 R 234,706 R 234,706 R 0 R 232,576 R 232,576

R 801,240 - R 801,739 R 0 R 241,296 R 241,296 R 0 R 234,906 R 234,906 R 0 R 232,776 R 232,776

R 801,740 - R 802,239 R 0 R 241,496 R 241,496 R 0 R 235,106 R 235,106 R 0 R 232,976 R 232,976

R 802,240 - R 802,739 R 0 R 241,696 R 241,696 R 0 R 235,306 R 235,306 R 0 R 233,176 R 233,176

R 802,740 - R 803,239 R 0 R 241,896 R 241,896 R 0 R 235,506 R 235,506 R 0 R 233,376 R 233,376

R 803,240 - R 803,739 R 0 R 242,096 R 242,096 R 0 R 235,706 R 235,706 R 0 R 233,576 R 233,576

R 803,740 - R 804,239 R 0 R 242,296 R 242,296 R 0 R 235,906 R 235,906 R 0 R 233,776 R 233,776

R 804,240 - R 804,739 R 0 R 242,496 R 242,496 R 0 R 236,106 R 236,106 R 0 R 233,976 R 233,976

R 804,740 - R 805,239 R 0 R 242,696 R 242,696 R 0 R 236,306 R 236,306 R 0 R 234,176 R 234,176

R 805,240 - R 805,739 R 0 R 242,896 R 242,896 R 0 R 236,506 R 236,506 R 0 R 234,376 R 234,376

R 805,740 - R 806,239 R 0 R 243,096 R 243,096 R 0 R 236,706 R 236,706 R 0 R 234,576 R 234,576

R 781,240 - R 806,239 TABLE D

Page 74: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 56 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 806,240 - R 806,739 R 0 R 243,296 R 243,296 R 0 R 236,906 R 236,906 R 0 R 234,776 R 234,776

R 806,740 - R 807,239 R 0 R 243,496 R 243,496 R 0 R 237,106 R 237,106 R 0 R 234,976 R 234,976

R 807,240 - R 807,739 R 0 R 243,696 R 243,696 R 0 R 237,306 R 237,306 R 0 R 235,176 R 235,176

R 807,740 - R 808,239 R 0 R 243,896 R 243,896 R 0 R 237,506 R 237,506 R 0 R 235,376 R 235,376

R 808,240 - R 808,739 R 0 R 244,096 R 244,096 R 0 R 237,706 R 237,706 R 0 R 235,576 R 235,576

R 808,740 - R 809,239 R 0 R 244,296 R 244,296 R 0 R 237,906 R 237,906 R 0 R 235,776 R 235,776

R 809,240 - R 809,739 R 0 R 244,496 R 244,496 R 0 R 238,106 R 238,106 R 0 R 235,976 R 235,976

R 809,740 - R 810,239 R 0 R 244,696 R 244,696 R 0 R 238,306 R 238,306 R 0 R 236,176 R 236,176

R 810,240 - R 810,739 R 0 R 244,896 R 244,896 R 0 R 238,506 R 238,506 R 0 R 236,376 R 236,376

R 810,740 - R 811,239 R 0 R 245,096 R 245,096 R 0 R 238,706 R 238,706 R 0 R 236,576 R 236,576

R 811,240 - R 811,739 R 0 R 245,296 R 245,296 R 0 R 238,906 R 238,906 R 0 R 236,776 R 236,776

R 811,740 - R 812,239 R 0 R 245,496 R 245,496 R 0 R 239,106 R 239,106 R 0 R 236,976 R 236,976

R 812,240 - R 812,739 R 0 R 245,696 R 245,696 R 0 R 239,306 R 239,306 R 0 R 237,176 R 237,176

R 812,740 - R 813,239 R 0 R 245,896 R 245,896 R 0 R 239,506 R 239,506 R 0 R 237,376 R 237,376

R 813,240 - R 813,739 R 0 R 246,096 R 246,096 R 0 R 239,706 R 239,706 R 0 R 237,576 R 237,576

R 813,740 - R 814,239 R 0 R 246,296 R 246,296 R 0 R 239,906 R 239,906 R 0 R 237,776 R 237,776

R 814,240 - R 814,739 R 0 R 246,496 R 246,496 R 0 R 240,106 R 240,106 R 0 R 237,976 R 237,976

R 814,740 - R 815,239 R 0 R 246,696 R 246,696 R 0 R 240,306 R 240,306 R 0 R 238,176 R 238,176

R 815,240 - R 815,739 R 0 R 246,896 R 246,896 R 0 R 240,506 R 240,506 R 0 R 238,376 R 238,376

R 815,740 - R 816,239 R 0 R 247,096 R 247,096 R 0 R 240,706 R 240,706 R 0 R 238,576 R 238,576

R 816,240 - R 816,739 R 0 R 247,296 R 247,296 R 0 R 240,906 R 240,906 R 0 R 238,776 R 238,776

R 816,740 - R 817,239 R 0 R 247,496 R 247,496 R 0 R 241,106 R 241,106 R 0 R 238,976 R 238,976

R 817,240 - R 817,739 R 0 R 247,696 R 247,696 R 0 R 241,306 R 241,306 R 0 R 239,176 R 239,176

R 817,740 - R 818,239 R 0 R 247,896 R 247,896 R 0 R 241,506 R 241,506 R 0 R 239,376 R 239,376

R 818,240 - R 818,739 R 0 R 248,096 R 248,096 R 0 R 241,706 R 241,706 R 0 R 239,576 R 239,576

R 818,740 - R 819,239 R 0 R 248,296 R 248,296 R 0 R 241,906 R 241,906 R 0 R 239,776 R 239,776

R 819,240 - R 819,739 R 0 R 248,496 R 248,496 R 0 R 242,106 R 242,106 R 0 R 239,976 R 239,976

R 819,740 - R 820,239 R 0 R 248,696 R 248,696 R 0 R 242,306 R 242,306 R 0 R 240,176 R 240,176

R 820,240 - R 820,739 R 0 R 248,896 R 248,896 R 0 R 242,506 R 242,506 R 0 R 240,376 R 240,376

R 820,740 - R 821,239 R 0 R 249,096 R 249,096 R 0 R 242,706 R 242,706 R 0 R 240,576 R 240,576

R 821,240 - R 821,739 R 0 R 249,296 R 249,296 R 0 R 242,906 R 242,906 R 0 R 240,776 R 240,776

R 821,740 - R 822,239 R 0 R 249,496 R 249,496 R 0 R 243,106 R 243,106 R 0 R 240,976 R 240,976

R 822,240 - R 822,739 R 0 R 249,696 R 249,696 R 0 R 243,306 R 243,306 R 0 R 241,176 R 241,176

R 822,740 - R 823,239 R 0 R 249,896 R 249,896 R 0 R 243,506 R 243,506 R 0 R 241,376 R 241,376

R 823,240 - R 823,739 R 0 R 250,096 R 250,096 R 0 R 243,706 R 243,706 R 0 R 241,576 R 241,576

R 823,740 - R 824,239 R 0 R 250,296 R 250,296 R 0 R 243,906 R 243,906 R 0 R 241,776 R 241,776

R 824,240 - R 824,739 R 0 R 250,496 R 250,496 R 0 R 244,106 R 244,106 R 0 R 241,976 R 241,976

R 824,740 - R 825,239 R 0 R 250,696 R 250,696 R 0 R 244,306 R 244,306 R 0 R 242,176 R 242,176

R 825,240 - R 825,739 R 0 R 250,896 R 250,896 R 0 R 244,506 R 244,506 R 0 R 242,376 R 242,376

R 825,740 - R 826,239 R 0 R 251,096 R 251,096 R 0 R 244,706 R 244,706 R 0 R 242,576 R 242,576

R 826,240 - R 826,739 R 0 R 251,296 R 251,296 R 0 R 244,906 R 244,906 R 0 R 242,776 R 242,776

R 826,740 - R 827,239 R 0 R 251,496 R 251,496 R 0 R 245,106 R 245,106 R 0 R 242,976 R 242,976

R 827,240 - R 827,739 R 0 R 251,696 R 251,696 R 0 R 245,306 R 245,306 R 0 R 243,176 R 243,176

R 827,740 - R 828,239 R 0 R 251,896 R 251,896 R 0 R 245,506 R 245,506 R 0 R 243,376 R 243,376

R 828,240 - R 828,739 R 0 R 252,096 R 252,096 R 0 R 245,706 R 245,706 R 0 R 243,576 R 243,576

R 828,740 - R 829,239 R 0 R 252,296 R 252,296 R 0 R 245,906 R 245,906 R 0 R 243,776 R 243,776

R 829,240 - R 829,739 R 0 R 252,496 R 252,496 R 0 R 246,106 R 246,106 R 0 R 243,976 R 243,976

R 829,740 - R 830,239 R 0 R 252,696 R 252,696 R 0 R 246,306 R 246,306 R 0 R 244,176 R 244,176

R 830,240 - R 830,739 R 0 R 252,896 R 252,896 R 0 R 246,506 R 246,506 R 0 R 244,376 R 244,376

R 830,740 - R 831,239 R 0 R 253,096 R 253,096 R 0 R 246,706 R 246,706 R 0 R 244,576 R 244,576

R 806,240 - R 831,239 TABLE D

Page 75: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 57 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 831,240 - R 831,739 R 0 R 253,296 R 253,296 R 0 R 246,906 R 246,906 R 0 R 244,776 R 244,776

R 831,740 - R 832,239 R 0 R 253,496 R 253,496 R 0 R 247,106 R 247,106 R 0 R 244,976 R 244,976

R 832,240 - R 832,739 R 0 R 253,696 R 253,696 R 0 R 247,306 R 247,306 R 0 R 245,176 R 245,176

R 832,740 - R 833,239 R 0 R 253,896 R 253,896 R 0 R 247,506 R 247,506 R 0 R 245,376 R 245,376

R 833,240 - R 833,739 R 0 R 254,096 R 254,096 R 0 R 247,706 R 247,706 R 0 R 245,576 R 245,576

R 833,740 - R 834,239 R 0 R 254,296 R 254,296 R 0 R 247,906 R 247,906 R 0 R 245,776 R 245,776

R 834,240 - R 834,739 R 0 R 254,496 R 254,496 R 0 R 248,106 R 248,106 R 0 R 245,976 R 245,976

R 834,740 - R 835,239 R 0 R 254,696 R 254,696 R 0 R 248,306 R 248,306 R 0 R 246,176 R 246,176

R 835,240 - R 835,739 R 0 R 254,896 R 254,896 R 0 R 248,506 R 248,506 R 0 R 246,376 R 246,376

R 835,740 - R 836,239 R 0 R 255,096 R 255,096 R 0 R 248,706 R 248,706 R 0 R 246,576 R 246,576

R 836,240 - R 836,739 R 0 R 255,296 R 255,296 R 0 R 248,906 R 248,906 R 0 R 246,776 R 246,776

R 836,740 - R 837,239 R 0 R 255,496 R 255,496 R 0 R 249,106 R 249,106 R 0 R 246,976 R 246,976

R 837,240 - R 837,739 R 0 R 255,696 R 255,696 R 0 R 249,306 R 249,306 R 0 R 247,176 R 247,176

R 837,740 - R 838,239 R 0 R 255,896 R 255,896 R 0 R 249,506 R 249,506 R 0 R 247,376 R 247,376

R 838,240 - R 838,739 R 0 R 256,096 R 256,096 R 0 R 249,706 R 249,706 R 0 R 247,576 R 247,576

R 838,740 - R 839,239 R 0 R 256,296 R 256,296 R 0 R 249,906 R 249,906 R 0 R 247,776 R 247,776

R 839,240 - R 839,739 R 0 R 256,496 R 256,496 R 0 R 250,106 R 250,106 R 0 R 247,976 R 247,976

R 839,740 - R 840,239 R 0 R 256,696 R 256,696 R 0 R 250,306 R 250,306 R 0 R 248,176 R 248,176

R 840,240 - R 840,739 R 0 R 256,896 R 256,896 R 0 R 250,506 R 250,506 R 0 R 248,376 R 248,376

R 840,740 - R 841,239 R 0 R 257,096 R 257,096 R 0 R 250,706 R 250,706 R 0 R 248,576 R 248,576

R 841,240 - R 841,739 R 0 R 257,296 R 257,296 R 0 R 250,906 R 250,906 R 0 R 248,776 R 248,776

R 841,740 - R 842,239 R 0 R 257,496 R 257,496 R 0 R 251,106 R 251,106 R 0 R 248,976 R 248,976

R 842,240 - R 842,739 R 0 R 257,696 R 257,696 R 0 R 251,306 R 251,306 R 0 R 249,176 R 249,176

R 842,740 - R 843,239 R 0 R 257,896 R 257,896 R 0 R 251,506 R 251,506 R 0 R 249,376 R 249,376

R 843,240 - R 843,739 R 0 R 258,096 R 258,096 R 0 R 251,706 R 251,706 R 0 R 249,576 R 249,576

R 843,740 - R 844,239 R 0 R 258,296 R 258,296 R 0 R 251,906 R 251,906 R 0 R 249,776 R 249,776

R 844,240 - R 844,739 R 0 R 258,496 R 258,496 R 0 R 252,106 R 252,106 R 0 R 249,976 R 249,976

R 844,740 - R 845,239 R 0 R 258,696 R 258,696 R 0 R 252,306 R 252,306 R 0 R 250,176 R 250,176

R 845,240 - R 845,739 R 0 R 258,896 R 258,896 R 0 R 252,506 R 252,506 R 0 R 250,376 R 250,376

R 845,740 - R 846,239 R 0 R 259,096 R 259,096 R 0 R 252,706 R 252,706 R 0 R 250,576 R 250,576

R 846,240 - R 846,739 R 0 R 259,296 R 259,296 R 0 R 252,906 R 252,906 R 0 R 250,776 R 250,776

R 846,740 - R 847,239 R 0 R 259,496 R 259,496 R 0 R 253,106 R 253,106 R 0 R 250,976 R 250,976

R 847,240 - R 847,739 R 0 R 259,696 R 259,696 R 0 R 253,306 R 253,306 R 0 R 251,176 R 251,176

R 847,740 - R 848,239 R 0 R 259,896 R 259,896 R 0 R 253,506 R 253,506 R 0 R 251,376 R 251,376

R 848,240 - R 848,739 R 0 R 260,096 R 260,096 R 0 R 253,706 R 253,706 R 0 R 251,576 R 251,576

R 848,740 - R 849,239 R 0 R 260,296 R 260,296 R 0 R 253,906 R 253,906 R 0 R 251,776 R 251,776

R 849,240 - R 849,739 R 0 R 260,496 R 260,496 R 0 R 254,106 R 254,106 R 0 R 251,976 R 251,976

R 849,740 - R 850,239 R 0 R 260,696 R 260,696 R 0 R 254,306 R 254,306 R 0 R 252,176 R 252,176

R 850,240 - R 850,739 R 0 R 260,896 R 260,896 R 0 R 254,506 R 254,506 R 0 R 252,376 R 252,376

R 850,740 - R 851,239 R 0 R 261,096 R 261,096 R 0 R 254,706 R 254,706 R 0 R 252,576 R 252,576

R 851,240 - R 851,739 R 0 R 261,296 R 261,296 R 0 R 254,906 R 254,906 R 0 R 252,776 R 252,776

R 851,740 - R 852,239 R 0 R 261,496 R 261,496 R 0 R 255,106 R 255,106 R 0 R 252,976 R 252,976

R 852,240 - R 852,739 R 0 R 261,696 R 261,696 R 0 R 255,306 R 255,306 R 0 R 253,176 R 253,176

R 852,740 - R 853,239 R 0 R 261,896 R 261,896 R 0 R 255,506 R 255,506 R 0 R 253,376 R 253,376

R 853,240 - R 853,739 R 0 R 262,096 R 262,096 R 0 R 255,706 R 255,706 R 0 R 253,576 R 253,576

R 853,740 - R 854,239 R 0 R 262,296 R 262,296 R 0 R 255,906 R 255,906 R 0 R 253,776 R 253,776

R 854,240 - R 854,739 R 0 R 262,496 R 262,496 R 0 R 256,106 R 256,106 R 0 R 253,976 R 253,976

R 854,740 - R 855,239 R 0 R 262,696 R 262,696 R 0 R 256,306 R 256,306 R 0 R 254,176 R 254,176

R 855,240 - R 855,739 R 0 R 262,896 R 262,896 R 0 R 256,506 R 256,506 R 0 R 254,376 R 254,376

R 855,740 - R 856,239 R 0 R 263,096 R 263,096 R 0 R 256,706 R 256,706 R 0 R 254,576 R 254,576

R 831,240 - R 856,239 TABLE D

Page 76: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

ANNUAL TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 4 Page 58 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 856,240 - R 856,989 R 0 R 263,346 R 263,346 R 0 R 256,956 R 256,956 R 0 R 254,826 R 254,826

R 856,990 - R 857,739 R 0 R 263,646 R 263,646 R 0 R 257,256 R 257,256 R 0 R 255,126 R 255,126

R 857,740 - R 858,489 R 0 R 263,946 R 263,946 R 0 R 257,556 R 257,556 R 0 R 255,426 R 255,426

R 858,490 - R 859,239 R 0 R 264,246 R 264,246 R 0 R 257,856 R 257,856 R 0 R 255,726 R 255,726

R 859,240 - R 859,989 R 0 R 264,546 R 264,546 R 0 R 258,156 R 258,156 R 0 R 256,026 R 256,026

R 859,990 - R 860,739 R 0 R 264,846 R 264,846 R 0 R 258,456 R 258,456 R 0 R 256,326 R 256,326

R 860,740 - R 861,489 R 0 R 265,146 R 265,146 R 0 R 258,756 R 258,756 R 0 R 256,626 R 256,626

R 861,490 - R 862,239 R 0 R 265,446 R 265,446 R 0 R 259,056 R 259,056 R 0 R 256,926 R 256,926

R 862,240 - R 862,989 R 0 R 265,746 R 265,746 R 0 R 259,356 R 259,356 R 0 R 257,226 R 257,226

R 862,990 - R 863,739 R 0 R 266,046 R 266,046 R 0 R 259,656 R 259,656 R 0 R 257,526 R 257,526

R 863,740 - R 864,489 R 0 R 266,346 R 266,346 R 0 R 259,956 R 259,956 R 0 R 257,826 R 257,826

R 864,490 - R 865,239 R 0 R 266,646 R 266,646 R 0 R 260,256 R 260,256 R 0 R 258,126 R 258,126

R 865,240 - R 865,989 R 0 R 266,946 R 266,946 R 0 R 260,556 R 260,556 R 0 R 258,426 R 258,426

R 865,990 - R 866,739 R 0 R 267,246 R 267,246 R 0 R 260,856 R 260,856 R 0 R 258,726 R 258,726

R 866,740 - R 867,489 R 0 R 267,546 R 267,546 R 0 R 261,156 R 261,156 R 0 R 259,026 R 259,026

R 867,490 - R 868,239 R 0 R 267,846 R 267,846 R 0 R 261,456 R 261,456 R 0 R 259,326 R 259,326

R 868,240 - R 868,989 R 0 R 268,146 R 268,146 R 0 R 261,756 R 261,756 R 0 R 259,626 R 259,626

R 868,990 - R 869,739 R 0 R 268,446 R 268,446 R 0 R 262,056 R 262,056 R 0 R 259,926 R 259,926

R 869,740 - R 870,489 R 0 R 268,746 R 268,746 R 0 R 262,356 R 262,356 R 0 R 260,226 R 260,226

R 870,490 - R 871,239 R 0 R 269,046 R 269,046 R 0 R 262,656 R 262,656 R 0 R 260,526 R 260,526

R 871,240 - R 871,989 R 0 R 269,346 R 269,346 R 0 R 262,956 R 262,956 R 0 R 260,826 R 260,826

R 871,990 - R 872,739 R 0 R 269,646 R 269,646 R 0 R 263,256 R 263,256 R 0 R 261,126 R 261,126

R 872,740 - R 873,489 R 0 R 269,946 R 269,946 R 0 R 263,556 R 263,556 R 0 R 261,426 R 261,426

R 873,490 - R 874,239 R 0 R 270,246 R 270,246 R 0 R 263,856 R 263,856 R 0 R 261,726 R 261,726

R 874,240 - R 874,989 R 0 R 270,546 R 270,546 R 0 R 264,156 R 264,156 R 0 R 262,026 R 262,026

R 874,990 - R 875,739 R 0 R 270,846 R 270,846 R 0 R 264,456 R 264,456 R 0 R 262,326 R 262,326

R 875,740 - R 876,489 R 0 R 271,146 R 271,146 R 0 R 264,756 R 264,756 R 0 R 262,626 R 262,626

R 876,490 - R 877,239 R 0 R 271,446 R 271,446 R 0 R 265,056 R 265,056 R 0 R 262,926 R 262,926

R 877,240 - R 877,989 R 0 R 271,746 R 271,746 R 0 R 265,356 R 265,356 R 0 R 263,226 R 263,226

R 877,990 - R 878,739 R 0 R 272,046 R 272,046 R 0 R 265,656 R 265,656 R 0 R 263,526 R 263,526

R 878,740 - R 879,489 R 0 R 272,346 R 272,346 R 0 R 265,956 R 265,956 R 0 R 263,826 R 263,826

R 879,490 - R 880,239 R 0 R 272,646 R 272,646 R 0 R 266,256 R 266,256 R 0 R 264,126 R 264,126

R 880,240 - R 880,989 R 0 R 272,946 R 272,946 R 0 R 266,556 R 266,556 R 0 R 264,426 R 264,426

R 880,990 - R 881,739 R 0 R 273,246 R 273,246 R 0 R 266,856 R 266,856 R 0 R 264,726 R 264,726

R 881,740 - R 882,489 R 0 R 273,546 R 273,546 R 0 R 267,156 R 267,156 R 0 R 265,026 R 265,026

R 882,490 - R 883,239 R 0 R 273,846 R 273,846 R 0 R 267,456 R 267,456 R 0 R 265,326 R 265,326

R 883,240 - R 883,989 R 0 R 274,146 R 274,146 R 0 R 267,756 R 267,756 R 0 R 265,626 R 265,626

R 883,990 - R 884,739 R 0 R 274,446 R 274,446 R 0 R 268,056 R 268,056 R 0 R 265,926 R 265,926

R 884,740 - R 885,489 R 0 R 274,746 R 274,746 R 0 R 268,356 R 268,356 R 0 R 266,226 R 266,226

R 885,490 - R 886,239 R 0 R 275,046 R 275,046 R 0 R 268,656 R 268,656 R 0 R 266,526 R 266,526

R 886,240 - R 886,989 R 0 R 275,346 R 275,346 R 0 R 268,956 R 268,956 R 0 R 266,826 R 266,826

R 886,990 - R 887,739 R 0 R 275,646 R 275,646 R 0 R 269,256 R 269,256 R 0 R 267,126 R 267,126

R 887,740 - R 888,489 R 0 R 275,946 R 275,946 R 0 R 269,556 R 269,556 R 0 R 267,426 R 267,426

R 888,490 - R 889,239 R 0 R 276,246 R 276,246 R 0 R 269,856 R 269,856 R 0 R 267,726 R 267,726

R 889,240 - R 889,989 R 0 R 276,546 R 276,546 R 0 R 270,156 R 270,156 R 0 R 268,026 R 268,026

R 856,240 - R 889,989 TABLE D

If the table is inadequate: Add R276,546 (under 65), R270,156 (65 to 74) or R268,026 (over 75) to the result of [40% X (actual annual remuneration less R889,614.5)]. Apply rounding to the end result by disregarding the cents. Note: R889,614.50 is the average between R889,240 and R889,989 With effect from 01 March 2012 SITE will no longer be applicable.

Page 77: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 1 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 0 - R 2,298 R 59,748 R 0 R 0 R 0 R 2,593 - R 2,598 R 67,483 R 27 R 0 R 0

R 2,299 - R 2,304 R 59,839 R 0 R 0 R 0 R 2,599 - R 2,604 R 67,639 R 28 R 0 R 0

R 2,305 - R 2,310 R 59,995 R 0 R 0 R 0 R 2,605 - R 2,610 R 67,795 R 29 R 0 R 0

R 2,311 - R 2,316 R 60,151 R 0 R 0 R 0 R 2,611 - R 2,616 R 67,951 R 30 R 0 R 0

R 2,317 - R 2,322 R 60,307 R 0 R 0 R 0 R 2,617 - R 2,622 R 68,107 R 32 R 0 R 0

R 2,323 - R 2,328 R 60,463 R 0 R 0 R 0 R 2,623 - R 2,628 R 68,263 R 33 R 0 R 0

R 2,329 - R 2,334 R 60,619 R 0 R 0 R 0 R 2,629 - R 2,634 R 68,419 R 34 R 0 R 0

R 2,335 - R 2,340 R 60,775 R 0 R 0 R 0 R 2,635 - R 2,640 R 68,575 R 35 R 0 R 0

R 2,341 - R 2,346 R 60,931 R 0 R 0 R 0 R 2,641 - R 2,646 R 68,731 R 36 R 0 R 0

R 2,347 - R 2,352 R 61,087 R 0 R 0 R 0 R 2,647 - R 2,652 R 68,887 R 37 R 0 R 0

R 2,353 - R 2,358 R 61,243 R 0 R 0 R 0 R 2,653 - R 2,658 R 69,043 R 38 R 0 R 0

R 2,359 - R 2,364 R 61,399 R 0 R 0 R 0 R 2,659 - R 2,664 R 69,199 R 39 R 0 R 0

R 2,365 - R 2,370 R 61,555 R 0 R 0 R 0 R 2,665 - R 2,670 R 69,355 R 40 R 0 R 0

R 2,371 - R 2,376 R 61,711 R 0 R 0 R 0 R 2,671 - R 2,676 R 69,511 R 41 R 0 R 0

R 2,377 - R 2,382 R 61,867 R 0 R 0 R 0 R 2,677 - R 2,682 R 69,667 R 42 R 0 R 0

R 2,383 - R 2,388 R 62,023 R 0 R 0 R 0 R 2,683 - R 2,688 R 69,823 R 43 R 0 R 0

R 2,389 - R 2,394 R 62,179 R 0 R 0 R 0 R 2,689 - R 2,694 R 69,979 R 44 R 0 R 0

R 2,395 - R 2,400 R 62,335 R 0 R 0 R 0 R 2,695 - R 2,700 R 70,135 R 46 R 0 R 0

R 2,401 - R 2,406 R 62,491 R 0 R 0 R 0 R 2,701 - R 2,706 R 70,291 R 47 R 0 R 0

R 2,407 - R 2,412 R 62,647 R 0 R 0 R 0 R 2,707 - R 2,712 R 70,447 R 48 R 0 R 0

R 2,413 - R 2,418 R 62,803 R 0 R 0 R 0 R 2,713 - R 2,718 R 70,603 R 49 R 0 R 0

R 2,419 - R 2,424 R 62,959 R 0 R 0 R 0 R 2,719 - R 2,724 R 70,759 R 50 R 0 R 0

R 2,425 - R 2,430 R 63,115 R 0 R 0 R 0 R 2,725 - R 2,730 R 70,915 R 51 R 0 R 0

R 2,431 - R 2,436 R 63,271 R 0 R 0 R 0 R 2,731 - R 2,736 R 71,071 R 52 R 0 R 0

R 2,437 - R 2,442 R 63,427 R 0 R 0 R 0 R 2,737 - R 2,742 R 71,227 R 53 R 0 R 0

R 2,443 - R 2,448 R 63,583 R 0 R 0 R 0 R 2,743 - R 2,748 R 71,383 R 54 R 0 R 0

R 2,449 - R 2,454 R 63,739 R 1 R 0 R 0 R 2,749 - R 2,754 R 71,539 R 55 R 0 R 0

R 2,455 - R 2,460 R 63,895 R 2 R 0 R 0 R 2,755 - R 2,760 R 71,695 R 56 R 0 R 0

R 2,461 - R 2,466 R 64,051 R 3 R 0 R 0 R 2,761 - R 2,766 R 71,851 R 57 R 0 R 0

R 2,467 - R 2,472 R 64,207 R 5 R 0 R 0 R 2,767 - R 2,772 R 72,007 R 59 R 0 R 0

R 2,473 - R 2,478 R 64,363 R 6 R 0 R 0 R 2,773 - R 2,778 R 72,163 R 60 R 0 R 0

R 2,479 - R 2,484 R 64,519 R 7 R 0 R 0 R 2,779 - R 2,784 R 72,319 R 61 R 0 R 0

R 2,485 - R 2,490 R 64,675 R 8 R 0 R 0 R 2,785 - R 2,790 R 72,475 R 62 R 0 R 0

R 2,491 - R 2,496 R 64,831 R 9 R 0 R 0 R 2,791 - R 2,796 R 72,631 R 63 R 0 R 0

R 2,497 - R 2,502 R 64,987 R 10 R 0 R 0 R 2,797 - R 2,802 R 72,787 R 64 R 0 R 0

R 2,503 - R 2,508 R 65,143 R 11 R 0 R 0 R 2,803 - R 2,808 R 72,943 R 65 R 0 R 0

R 2,509 - R 2,514 R 65,299 R 12 R 0 R 0 R 2,809 - R 2,814 R 73,099 R 66 R 0 R 0

R 2,515 - R 2,520 R 65,455 R 13 R 0 R 0 R 2,815 - R 2,820 R 73,255 R 67 R 0 R 0

R 2,521 - R 2,526 R 65,611 R 14 R 0 R 0 R 2,821 - R 2,826 R 73,411 R 68 R 0 R 0

R 2,527 - R 2,532 R 65,767 R 15 R 0 R 0 R 2,827 - R 2,832 R 73,567 R 69 R 0 R 0

R 2,533 - R 2,538 R 65,923 R 16 R 0 R 0 R 2,833 - R 2,838 R 73,723 R 70 R 0 R 0

R 2,539 - R 2,544 R 66,079 R 17 R 0 R 0 R 2,839 - R 2,844 R 73,879 R 71 R 0 R 0

R 2,545 - R 2,550 R 66,235 R 19 R 0 R 0 R 2,845 - R 2,850 R 74,035 R 73 R 0 R 0

R 2,551 - R 2,556 R 66,391 R 20 R 0 R 0 R 2,851 - R 2,856 R 74,191 R 74 R 0 R 0

R 2,557 - R 2,562 R 66,547 R 21 R 0 R 0 R 2,857 - R 2,862 R 74,347 R 75 R 0 R 0

R 2,563 - R 2,568 R 66,703 R 22 R 0 R 0 R 2,863 - R 2,868 R 74,503 R 76 R 0 R 0

R 2,569 - R 2,574 R 66,859 R 23 R 0 R 0 R 2,869 - R 2,874 R 74,659 R 77 R 0 R 0

R 2,575 - R 2,580 R 67,015 R 24 R 0 R 0 R 2,875 - R 2,880 R 74,815 R 78 R 0 R 0

R 2,581 - R 2,586 R 67,171 R 25 R 0 R 0 R 2,881 - R 2,886 R 74,971 R 79 R 0 R 0

R 2,587 - R 2,592 R 67,327 R 26 R 0 R 0 R 2,887 - R 2,892 R 75,127 R 80 R 0 R 0

R 0 - R 2,892 TABLE B

Page 78: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 2 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 2,893 - R 2,898 R 75,283 R 81 R 0 R 0 R 3,193 - R 3,198 R 83,083 R 135 R 0 R 0

R 2,899 - R 2,904 R 75,439 R 82 R 0 R 0 R 3,199 - R 3,204 R 83,239 R 136 R 0 R 0

R 2,905 - R 2,910 R 75,595 R 83 R 0 R 0 R 3,205 - R 3,210 R 83,395 R 137 R 0 R 0

R 2,911 - R 2,916 R 75,751 R 84 R 0 R 0 R 3,211 - R 3,216 R 83,551 R 138 R 0 R 0

R 2,917 - R 2,922 R 75,907 R 86 R 0 R 0 R 3,217 - R 3,222 R 83,707 R 140 R 0 R 0

R 2,923 - R 2,928 R 76,063 R 87 R 0 R 0 R 3,223 - R 3,228 R 83,863 R 141 R 0 R 0

R 2,929 - R 2,934 R 76,219 R 88 R 0 R 0 R 3,229 - R 3,234 R 84,019 R 142 R 0 R 0

R 2,935 - R 2,940 R 76,375 R 89 R 0 R 0 R 3,235 - R 3,240 R 84,175 R 143 R 0 R 0

R 2,941 - R 2,946 R 76,531 R 90 R 0 R 0 R 3,241 - R 3,246 R 84,331 R 144 R 0 R 0

R 2,947 - R 2,952 R 76,687 R 91 R 0 R 0 R 3,247 - R 3,252 R 84,487 R 145 R 0 R 0

R 2,953 - R 2,958 R 76,843 R 92 R 0 R 0 R 3,253 - R 3,258 R 84,643 R 146 R 0 R 0

R 2,959 - R 2,964 R 76,999 R 93 R 0 R 0 R 3,259 - R 3,264 R 84,799 R 147 R 0 R 0

R 2,965 - R 2,970 R 77,155 R 94 R 0 R 0 R 3,265 - R 3,270 R 84,955 R 148 R 0 R 0

R 2,971 - R 2,976 R 77,311 R 95 R 0 R 0 R 3,271 - R 3,276 R 85,111 R 149 R 0 R 0

R 2,977 - R 2,982 R 77,467 R 96 R 0 R 0 R 3,277 - R 3,282 R 85,267 R 150 R 0 R 0

R 2,983 - R 2,988 R 77,623 R 97 R 0 R 0 R 3,283 - R 3,288 R 85,423 R 151 R 0 R 0

R 2,989 - R 2,994 R 77,779 R 98 R 0 R 0 R 3,289 - R 3,294 R 85,579 R 152 R 0 R 0

R 2,995 - R 3,000 R 77,935 R 100 R 0 R 0 R 3,295 - R 3,300 R 85,735 R 154 R 0 R 0

R 3,001 - R 3,006 R 78,091 R 101 R 0 R 0 R 3,301 - R 3,306 R 85,891 R 155 R 0 R 0

R 3,007 - R 3,012 R 78,247 R 102 R 0 R 0 R 3,307 - R 3,312 R 86,047 R 156 R 0 R 0

R 3,013 - R 3,018 R 78,403 R 103 R 0 R 0 R 3,313 - R 3,318 R 86,203 R 157 R 0 R 0

R 3,019 - R 3,024 R 78,559 R 104 R 0 R 0 R 3,319 - R 3,324 R 86,359 R 158 R 0 R 0

R 3,025 - R 3,030 R 78,715 R 105 R 0 R 0 R 3,325 - R 3,330 R 86,515 R 159 R 0 R 0

R 3,031 - R 3,036 R 78,871 R 106 R 0 R 0 R 3,331 - R 3,336 R 86,671 R 160 R 0 R 0

R 3,037 - R 3,042 R 79,027 R 107 R 0 R 0 R 3,337 - R 3,342 R 86,827 R 161 R 0 R 0

R 3,043 - R 3,048 R 79,183 R 108 R 0 R 0 R 3,343 - R 3,348 R 86,983 R 162 R 0 R 0

R 3,049 - R 3,054 R 79,339 R 109 R 0 R 0 R 3,349 - R 3,354 R 87,139 R 163 R 0 R 0

R 3,055 - R 3,060 R 79,495 R 110 R 0 R 0 R 3,355 - R 3,360 R 87,295 R 164 R 0 R 0

R 3,061 - R 3,066 R 79,651 R 111 R 0 R 0 R 3,361 - R 3,366 R 87,451 R 165 R 0 R 0

R 3,067 - R 3,072 R 79,807 R 113 R 0 R 0 R 3,367 - R 3,372 R 87,607 R 167 R 0 R 0

R 3,073 - R 3,078 R 79,963 R 114 R 0 R 0 R 3,373 - R 3,378 R 87,763 R 168 R 0 R 0

R 3,079 - R 3,084 R 80,119 R 115 R 0 R 0 R 3,379 - R 3,384 R 87,919 R 169 R 0 R 0

R 3,085 - R 3,090 R 80,275 R 116 R 0 R 0 R 3,385 - R 3,390 R 88,075 R 170 R 0 R 0

R 3,091 - R 3,096 R 80,431 R 117 R 0 R 0 R 3,391 - R 3,396 R 88,231 R 171 R 0 R 0

R 3,097 - R 3,102 R 80,587 R 118 R 0 R 0 R 3,397 - R 3,402 R 88,387 R 172 R 0 R 0

R 3,103 - R 3,108 R 80,743 R 119 R 0 R 0 R 3,403 - R 3,408 R 88,543 R 173 R 0 R 0

R 3,109 - R 3,114 R 80,899 R 120 R 0 R 0 R 3,409 - R 3,414 R 88,699 R 174 R 0 R 0

R 3,115 - R 3,120 R 81,055 R 121 R 0 R 0 R 3,415 - R 3,420 R 88,855 R 175 R 0 R 0

R 3,121 - R 3,126 R 81,211 R 122 R 0 R 0 R 3,421 - R 3,426 R 89,011 R 176 R 0 R 0

R 3,127 - R 3,132 R 81,367 R 123 R 0 R 0 R 3,427 - R 3,432 R 89,167 R 177 R 0 R 0

R 3,133 - R 3,138 R 81,523 R 124 R 0 R 0 R 3,433 - R 3,438 R 89,323 R 178 R 0 R 0

R 3,139 - R 3,144 R 81,679 R 125 R 0 R 0 R 3,439 - R 3,444 R 89,479 R 179 R 0 R 0

R 3,145 - R 3,150 R 81,835 R 127 R 0 R 0 R 3,445 - R 3,450 R 89,635 R 181 R 0 R 0

R 3,151 - R 3,156 R 81,991 R 128 R 0 R 0 R 3,451 - R 3,456 R 89,791 R 182 R 0 R 0

R 3,157 - R 3,162 R 82,147 R 129 R 0 R 0 R 3,457 - R 3,462 R 89,947 R 183 R 0 R 0

R 3,163 - R 3,168 R 82,303 R 130 R 0 R 0 R 3,463 - R 3,468 R 90,103 R 184 R 0 R 0

R 3,169 - R 3,174 R 82,459 R 131 R 0 R 0 R 3,469 - R 3,474 R 90,259 R 185 R 0 R 0

R 3,175 - R 3,180 R 82,615 R 132 R 0 R 0 R 3,475 - R 3,480 R 90,415 R 186 R 0 R 0

R 3,181 - R 3,186 R 82,771 R 133 R 0 R 0 R 3,481 - R 3,486 R 90,571 R 187 R 0 R 0

R 3,187 - R 3,192 R 82,927 R 134 R 0 R 0 R 3,487 - R 3,492 R 90,727 R 188 R 0 R 0

R 2,893 - R 3,492 TABLE B

Page 79: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 3 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 3,493 - R 3,498 R 90,883 R 189 R 0 R 0 R 3,793 - R 3,798 R 98,683 R 243 R 0 R 0

R 3,499 - R 3,504 R 91,039 R 190 R 0 R 0 R 3,799 - R 3,804 R 98,839 R 244 R 0 R 0

R 3,505 - R 3,510 R 91,195 R 191 R 0 R 0 R 3,805 - R 3,810 R 98,995 R 245 R 0 R 0

R 3,511 - R 3,516 R 91,351 R 192 R 0 R 0 R 3,811 - R 3,816 R 99,151 R 246 R 1 R 0

R 3,517 - R 3,522 R 91,507 R 194 R 0 R 0 R 3,817 - R 3,822 R 99,307 R 248 R 2 R 0

R 3,523 - R 3,528 R 91,663 R 195 R 0 R 0 R 3,823 - R 3,828 R 99,463 R 249 R 3 R 0

R 3,529 - R 3,534 R 91,819 R 196 R 0 R 0 R 3,829 - R 3,834 R 99,619 R 250 R 4 R 0

R 3,535 - R 3,540 R 91,975 R 197 R 0 R 0 R 3,835 - R 3,840 R 99,775 R 251 R 5 R 0

R 3,541 - R 3,546 R 92,131 R 198 R 0 R 0 R 3,841 - R 3,846 R 99,931 R 252 R 6 R 0

R 3,547 - R 3,552 R 92,287 R 199 R 0 R 0 R 3,847 - R 3,852 R 100,087 R 253 R 7 R 0

R 3,553 - R 3,558 R 92,443 R 200 R 0 R 0 R 3,853 - R 3,858 R 100,243 R 254 R 8 R 0

R 3,559 - R 3,564 R 92,599 R 201 R 0 R 0 R 3,859 - R 3,864 R 100,399 R 255 R 9 R 0

R 3,565 - R 3,570 R 92,755 R 202 R 0 R 0 R 3,865 - R 3,870 R 100,555 R 256 R 10 R 0

R 3,571 - R 3,576 R 92,911 R 203 R 0 R 0 R 3,871 - R 3,876 R 100,711 R 257 R 11 R 0

R 3,577 - R 3,582 R 93,067 R 204 R 0 R 0 R 3,877 - R 3,882 R 100,867 R 258 R 13 R 0

R 3,583 - R 3,588 R 93,223 R 205 R 0 R 0 R 3,883 - R 3,888 R 101,023 R 259 R 14 R 0

R 3,589 - R 3,594 R 93,379 R 206 R 0 R 0 R 3,889 - R 3,894 R 101,179 R 260 R 15 R 0

R 3,595 - R 3,600 R 93,535 R 208 R 0 R 0 R 3,895 - R 3,900 R 101,335 R 262 R 16 R 0

R 3,601 - R 3,606 R 93,691 R 209 R 0 R 0 R 3,901 - R 3,906 R 101,491 R 263 R 17 R 0

R 3,607 - R 3,612 R 93,847 R 210 R 0 R 0 R 3,907 - R 3,912 R 101,647 R 264 R 18 R 0

R 3,613 - R 3,618 R 94,003 R 211 R 0 R 0 R 3,913 - R 3,918 R 101,803 R 265 R 19 R 0

R 3,619 - R 3,624 R 94,159 R 212 R 0 R 0 R 3,919 - R 3,924 R 101,959 R 266 R 20 R 0

R 3,625 - R 3,630 R 94,315 R 213 R 0 R 0 R 3,925 - R 3,930 R 102,115 R 267 R 21 R 0

R 3,631 - R 3,636 R 94,471 R 214 R 0 R 0 R 3,931 - R 3,936 R 102,271 R 268 R 22 R 0

R 3,637 - R 3,642 R 94,627 R 215 R 0 R 0 R 3,937 - R 3,942 R 102,427 R 269 R 23 R 0

R 3,643 - R 3,648 R 94,783 R 216 R 0 R 0 R 3,943 - R 3,948 R 102,583 R 270 R 24 R 0

R 3,649 - R 3,654 R 94,939 R 217 R 0 R 0 R 3,949 - R 3,954 R 102,739 R 271 R 26 R 0

R 3,655 - R 3,660 R 95,095 R 218 R 0 R 0 R 3,955 - R 3,960 R 102,895 R 272 R 27 R 0

R 3,661 - R 3,666 R 95,251 R 219 R 0 R 0 R 3,961 - R 3,966 R 103,051 R 273 R 28 R 0

R 3,667 - R 3,672 R 95,407 R 221 R 0 R 0 R 3,967 - R 3,972 R 103,207 R 275 R 29 R 0

R 3,673 - R 3,678 R 95,563 R 222 R 0 R 0 R 3,973 - R 3,978 R 103,363 R 276 R 30 R 0

R 3,679 - R 3,684 R 95,719 R 223 R 0 R 0 R 3,979 - R 3,984 R 103,519 R 277 R 31 R 0

R 3,685 - R 3,690 R 95,875 R 224 R 0 R 0 R 3,985 - R 3,990 R 103,675 R 278 R 32 R 0

R 3,691 - R 3,696 R 96,031 R 225 R 0 R 0 R 3,991 - R 3,996 R 103,831 R 279 R 33 R 0

R 3,697 - R 3,702 R 96,187 R 226 R 0 R 0 R 3,997 - R 4,002 R 103,987 R 280 R 34 R 0

R 3,703 - R 3,708 R 96,343 R 227 R 0 R 0 R 4,003 - R 4,008 R 104,143 R 281 R 35 R 0

R 3,709 - R 3,714 R 96,499 R 228 R 0 R 0 R 4,009 - R 4,014 R 104,299 R 282 R 36 R 0

R 3,715 - R 3,720 R 96,655 R 229 R 0 R 0 R 4,015 - R 4,020 R 104,455 R 283 R 37 R 0

R 3,721 - R 3,726 R 96,811 R 230 R 0 R 0 R 4,021 - R 4,026 R 104,611 R 284 R 38 R 0

R 3,727 - R 3,732 R 96,967 R 231 R 0 R 0 R 4,027 - R 4,032 R 104,767 R 285 R 40 R 0

R 3,733 - R 3,738 R 97,123 R 232 R 0 R 0 R 4,033 - R 4,038 R 104,923 R 286 R 41 R 0

R 3,739 - R 3,744 R 97,279 R 233 R 0 R 0 R 4,039 - R 4,044 R 105,079 R 287 R 42 R 0

R 3,745 - R 3,750 R 97,435 R 235 R 0 R 0 R 4,045 - R 4,050 R 105,235 R 289 R 43 R 0

R 3,751 - R 3,756 R 97,591 R 236 R 0 R 0 R 4,051 - R 4,056 R 105,391 R 290 R 44 R 0

R 3,757 - R 3,762 R 97,747 R 237 R 0 R 0 R 4,057 - R 4,062 R 105,547 R 291 R 45 R 0

R 3,763 - R 3,768 R 97,903 R 238 R 0 R 0 R 4,063 - R 4,068 R 105,703 R 292 R 46 R 0

R 3,769 - R 3,774 R 98,059 R 239 R 0 R 0 R 4,069 - R 4,074 R 105,859 R 293 R 47 R 0

R 3,775 - R 3,780 R 98,215 R 240 R 0 R 0 R 4,075 - R 4,080 R 106,015 R 294 R 48 R 0

R 3,781 - R 3,786 R 98,371 R 241 R 0 R 0 R 4,081 - R 4,086 R 106,171 R 295 R 49 R 0

R 3,787 - R 3,792 R 98,527 R 242 R 0 R 0 R 4,087 - R 4,092 R 106,327 R 296 R 50 R 0

R 3,493 - R 4,092 TABLE B

Page 80: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 4 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 4,093 - R 4,103 R 106,548 R 298 R 52 R 0 R 4,643 - R 4,653 R 120,848 R 397 R 151 R 69

R 4,104 - R 4,114 R 106,834 R 300 R 54 R 0 R 4,654 - R 4,664 R 121,134 R 399 R 153 R 71

R 4,115 - R 4,125 R 107,120 R 302 R 56 R 0 R 4,665 - R 4,675 R 121,420 R 401 R 155 R 73

R 4,126 - R 4,136 R 107,406 R 304 R 58 R 0 R 4,676 - R 4,686 R 121,706 R 403 R 157 R 75

R 4,137 - R 4,147 R 107,692 R 306 R 60 R 0 R 4,687 - R 4,697 R 121,992 R 405 R 159 R 77

R 4,148 - R 4,158 R 107,978 R 308 R 62 R 0 R 4,698 - R 4,708 R 122,278 R 407 R 161 R 79

R 4,159 - R 4,169 R 108,264 R 310 R 64 R 0 R 4,709 - R 4,719 R 122,564 R 409 R 163 R 81

R 4,170 - R 4,180 R 108,550 R 312 R 66 R 0 R 4,720 - R 4,730 R 122,850 R 411 R 165 R 83

R 4,181 - R 4,191 R 108,836 R 313 R 68 R 0 R 4,731 - R 4,741 R 123,136 R 412 R 167 R 85

R 4,192 - R 4,202 R 109,122 R 315 R 70 R 0 R 4,742 - R 4,752 R 123,422 R 414 R 169 R 87

R 4,203 - R 4,213 R 109,408 R 317 R 72 R 0 R 4,753 - R 4,763 R 123,708 R 416 R 171 R 89

R 4,214 - R 4,224 R 109,694 R 319 R 74 R 0 R 4,764 - R 4,774 R 123,994 R 418 R 173 R 91

R 4,225 - R 4,235 R 109,980 R 321 R 76 R 0 R 4,775 - R 4,785 R 124,280 R 420 R 175 R 93

R 4,236 - R 4,246 R 110,266 R 323 R 78 R 0 R 4,786 - R 4,796 R 124,566 R 422 R 177 R 95

R 4,247 - R 4,257 R 110,552 R 325 R 80 R 0 R 4,797 - R 4,807 R 124,852 R 424 R 179 R 97

R 4,258 - R 4,268 R 110,838 R 327 R 82 R 0 R 4,808 - R 4,818 R 125,138 R 426 R 181 R 99

R 4,269 - R 4,279 R 111,124 R 329 R 84 R 2 R 4,819 - R 4,829 R 125,424 R 428 R 183 R 101

R 4,280 - R 4,290 R 111,410 R 331 R 86 R 4 R 4,830 - R 4,840 R 125,710 R 430 R 185 R 103

R 4,291 - R 4,301 R 111,696 R 333 R 88 R 6 R 4,841 - R 4,851 R 125,996 R 432 R 187 R 105

R 4,302 - R 4,312 R 111,982 R 335 R 89 R 8 R 4,852 - R 4,862 R 126,282 R 434 R 188 R 107

R 4,313 - R 4,323 R 112,268 R 337 R 91 R 10 R 4,863 - R 4,873 R 126,568 R 436 R 190 R 109

R 4,324 - R 4,334 R 112,554 R 339 R 93 R 12 R 4,874 - R 4,884 R 126,854 R 438 R 192 R 111

R 4,335 - R 4,345 R 112,840 R 341 R 95 R 14 R 4,885 - R 4,895 R 127,140 R 440 R 194 R 113

R 4,346 - R 4,356 R 113,126 R 343 R 97 R 15 R 4,896 - R 4,906 R 127,426 R 442 R 196 R 114

R 4,357 - R 4,367 R 113,412 R 345 R 99 R 17 R 4,907 - R 4,917 R 127,712 R 444 R 198 R 116

R 4,368 - R 4,378 R 113,698 R 347 R 101 R 19 R 4,918 - R 4,928 R 127,998 R 446 R 200 R 118

R 4,379 - R 4,389 R 113,984 R 349 R 103 R 21 R 4,929 - R 4,939 R 128,284 R 448 R 202 R 120

R 4,390 - R 4,400 R 114,270 R 351 R 105 R 23 R 4,940 - R 4,950 R 128,570 R 450 R 204 R 122

R 4,401 - R 4,411 R 114,556 R 353 R 107 R 25 R 4,951 - R 4,961 R 128,856 R 452 R 206 R 124

R 4,412 - R 4,422 R 114,842 R 355 R 109 R 27 R 4,962 - R 4,972 R 129,142 R 454 R 208 R 126

R 4,423 - R 4,433 R 115,128 R 357 R 111 R 29 R 4,973 - R 4,983 R 129,428 R 456 R 210 R 128

R 4,434 - R 4,444 R 115,414 R 359 R 113 R 31 R 4,984 - R 4,994 R 129,714 R 458 R 212 R 130

R 4,445 - R 4,455 R 115,700 R 361 R 115 R 33 R 4,995 - R 5,005 R 130,000 R 460 R 214 R 132

R 4,456 - R 4,466 R 115,986 R 363 R 117 R 35 R 5,006 - R 5,016 R 130,286 R 462 R 216 R 134

R 4,467 - R 4,477 R 116,272 R 365 R 119 R 37 R 5,017 - R 5,027 R 130,572 R 464 R 218 R 136

R 4,478 - R 4,488 R 116,558 R 367 R 121 R 39 R 5,028 - R 5,038 R 130,858 R 466 R 220 R 138

R 4,489 - R 4,499 R 116,844 R 369 R 123 R 41 R 5,039 - R 5,049 R 131,144 R 468 R 222 R 140

R 4,500 - R 4,510 R 117,130 R 371 R 125 R 43 R 5,050 - R 5,060 R 131,430 R 470 R 224 R 142

R 4,511 - R 4,521 R 117,416 R 373 R 127 R 45 R 5,061 - R 5,071 R 131,716 R 472 R 226 R 144

R 4,522 - R 4,532 R 117,702 R 375 R 129 R 47 R 5,072 - R 5,082 R 132,002 R 474 R 228 R 146

R 4,533 - R 4,543 R 117,988 R 377 R 131 R 49 R 5,083 - R 5,093 R 132,288 R 476 R 230 R 148

R 4,544 - R 4,554 R 118,274 R 379 R 133 R 51 R 5,094 - R 5,104 R 132,574 R 478 R 232 R 150

R 4,555 - R 4,565 R 118,560 R 381 R 135 R 53 R 5,105 - R 5,115 R 132,860 R 480 R 234 R 152

R 4,566 - R 4,576 R 118,846 R 383 R 137 R 55 R 5,116 - R 5,126 R 133,146 R 482 R 236 R 154

R 4,577 - R 4,587 R 119,132 R 385 R 139 R 57 R 5,127 - R 5,137 R 133,432 R 484 R 238 R 156

R 4,588 - R 4,598 R 119,418 R 387 R 141 R 59 R 5,138 - R 5,148 R 133,718 R 486 R 240 R 158

R 4,599 - R 4,609 R 119,704 R 389 R 143 R 61 R 5,149 - R 5,159 R 134,004 R 488 R 242 R 160

R 4,610 - R 4,620 R 119,990 R 391 R 145 R 63 R 5,160 - R 5,170 R 134,290 R 490 R 244 R 162

R 4,621 - R 4,631 R 120,276 R 393 R 147 R 65 R 5,171 - R 5,181 R 134,576 R 492 R 246 R 164

R 4,632 - R 4,642 R 120,562 R 395 R 149 R 67 R 5,182 - R 5,192 R 134,862 R 494 R 248 R 166

R 4,093 - R 5,192 TABLE B

Page 81: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 5 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 5,193 - R 5,203 R 135,148 R 496 R 250 R 168 R 5,743 - R 5,753 R 149,448 R 595 R 349 R 267

R 5,204 - R 5,214 R 135,434 R 498 R 252 R 170 R 5,754 - R 5,764 R 149,734 R 597 R 351 R 269

R 5,215 - R 5,225 R 135,720 R 500 R 254 R 172 R 5,765 - R 5,775 R 150,020 R 599 R 353 R 271

R 5,226 - R 5,236 R 136,006 R 502 R 256 R 174 R 5,776 - R 5,786 R 150,306 R 601 R 355 R 273

R 5,237 - R 5,247 R 136,292 R 504 R 258 R 176 R 5,787 - R 5,797 R 150,592 R 603 R 357 R 275

R 5,248 - R 5,258 R 136,578 R 506 R 260 R 178 R 5,798 - R 5,808 R 150,878 R 605 R 359 R 277

R 5,259 - R 5,269 R 136,864 R 508 R 262 R 180 R 5,809 - R 5,819 R 151,164 R 607 R 361 R 279

R 5,270 - R 5,280 R 137,150 R 510 R 264 R 182 R 5,820 - R 5,830 R 151,450 R 609 R 363 R 281

R 5,281 - R 5,291 R 137,436 R 511 R 266 R 184 R 5,831 - R 5,841 R 151,736 R 610 R 365 R 283

R 5,292 - R 5,302 R 137,722 R 513 R 268 R 186 R 5,842 - R 5,852 R 152,022 R 612 R 367 R 285

R 5,303 - R 5,313 R 138,008 R 515 R 270 R 188 R 5,853 - R 5,863 R 152,308 R 614 R 369 R 287

R 5,314 - R 5,324 R 138,294 R 517 R 272 R 190 R 5,864 - R 5,874 R 152,594 R 616 R 371 R 289

R 5,325 - R 5,335 R 138,580 R 519 R 274 R 192 R 5,875 - R 5,885 R 152,880 R 618 R 373 R 291

R 5,336 - R 5,346 R 138,866 R 521 R 276 R 194 R 5,886 - R 5,896 R 153,166 R 620 R 375 R 293

R 5,347 - R 5,357 R 139,152 R 523 R 278 R 196 R 5,897 - R 5,907 R 153,452 R 622 R 377 R 295

R 5,358 - R 5,368 R 139,438 R 525 R 280 R 198 R 5,908 - R 5,918 R 153,738 R 624 R 379 R 297

R 5,369 - R 5,379 R 139,724 R 527 R 282 R 200 R 5,919 - R 5,929 R 154,024 R 626 R 381 R 299

R 5,380 - R 5,390 R 140,010 R 529 R 284 R 202 R 5,930 - R 5,940 R 154,310 R 628 R 383 R 301

R 5,391 - R 5,401 R 140,296 R 531 R 286 R 204 R 5,941 - R 5,951 R 154,596 R 630 R 385 R 303

R 5,402 - R 5,412 R 140,582 R 533 R 287 R 206 R 5,952 - R 5,962 R 154,882 R 632 R 386 R 305

R 5,413 - R 5,423 R 140,868 R 535 R 289 R 208 R 5,963 - R 5,973 R 155,168 R 634 R 388 R 307

R 5,424 - R 5,434 R 141,154 R 537 R 291 R 210 R 5,974 - R 5,984 R 155,454 R 636 R 390 R 309

R 5,435 - R 5,445 R 141,440 R 539 R 293 R 212 R 5,985 - R 5,995 R 155,740 R 638 R 392 R 311

R 5,446 - R 5,456 R 141,726 R 541 R 295 R 213 R 5,996 - R 6,006 R 156,026 R 640 R 394 R 312

R 5,457 - R 5,467 R 142,012 R 543 R 297 R 215 R 6,007 - R 6,017 R 156,312 R 642 R 396 R 314

R 5,468 - R 5,478 R 142,298 R 545 R 299 R 217 R 6,018 - R 6,028 R 156,598 R 644 R 398 R 316

R 5,479 - R 5,489 R 142,584 R 547 R 301 R 219 R 6,029 - R 6,039 R 156,884 R 646 R 400 R 318

R 5,490 - R 5,500 R 142,870 R 549 R 303 R 221 R 6,040 - R 6,050 R 157,170 R 648 R 402 R 320

R 5,501 - R 5,511 R 143,156 R 551 R 305 R 223 R 6,051 - R 6,061 R 157,456 R 650 R 404 R 322

R 5,512 - R 5,522 R 143,442 R 553 R 307 R 225 R 6,062 - R 6,072 R 157,742 R 652 R 406 R 324

R 5,523 - R 5,533 R 143,728 R 555 R 309 R 227 R 6,073 - R 6,083 R 158,028 R 654 R 408 R 326

R 5,534 - R 5,544 R 144,014 R 557 R 311 R 229 R 6,084 - R 6,094 R 158,314 R 656 R 410 R 328

R 5,545 - R 5,555 R 144,300 R 559 R 313 R 231 R 6,095 - R 6,105 R 158,600 R 658 R 412 R 330

R 5,556 - R 5,566 R 144,586 R 561 R 315 R 233 R 6,106 - R 6,116 R 158,886 R 660 R 414 R 332

R 5,567 - R 5,577 R 144,872 R 563 R 317 R 235 R 6,117 - R 6,127 R 159,172 R 662 R 416 R 334

R 5,578 - R 5,588 R 145,158 R 565 R 319 R 237 R 6,128 - R 6,138 R 159,458 R 664 R 418 R 336

R 5,589 - R 5,599 R 145,444 R 567 R 321 R 239 R 6,139 - R 6,149 R 159,744 R 666 R 420 R 338

R 5,600 - R 5,610 R 145,730 R 569 R 323 R 241 R 6,150 - R 6,160 R 160,030 R 668 R 422 R 340

R 5,611 - R 5,621 R 146,016 R 571 R 325 R 243 R 6,161 - R 6,171 R 160,316 R 671 R 425 R 343

R 5,622 - R 5,632 R 146,302 R 573 R 327 R 245 R 6,172 - R 6,182 R 160,602 R 673 R 428 R 346

R 5,633 - R 5,643 R 146,588 R 575 R 329 R 247 R 6,183 - R 6,193 R 160,888 R 676 R 430 R 349

R 5,644 - R 5,654 R 146,874 R 577 R 331 R 249 R 6,194 - R 6,204 R 161,174 R 679 R 433 R 351

R 5,655 - R 5,665 R 147,160 R 579 R 333 R 251 R 6,205 - R 6,215 R 161,460 R 682 R 436 R 354

R 5,666 - R 5,676 R 147,446 R 581 R 335 R 253 R 6,216 - R 6,226 R 161,746 R 684 R 439 R 357

R 5,677 - R 5,687 R 147,732 R 583 R 337 R 255 R 6,227 - R 6,237 R 162,032 R 687 R 441 R 360

R 5,688 - R 5,698 R 148,018 R 585 R 339 R 257 R 6,238 - R 6,248 R 162,318 R 690 R 444 R 362

R 5,699 - R 5,709 R 148,304 R 587 R 341 R 259 R 6,249 - R 6,259 R 162,604 R 693 R 447 R 365

R 5,710 - R 5,720 R 148,590 R 589 R 343 R 261 R 6,260 - R 6,270 R 162,890 R 695 R 450 R 368

R 5,721 - R 5,731 R 148,876 R 591 R 345 R 263 R 6,271 - R 6,281 R 163,176 R 698 R 452 R 371

R 5,732 - R 5,742 R 149,162 R 593 R 347 R 265 R 6,282 - R 6,292 R 163,462 R 701 R 455 R 373

R 5,193 - R 6,292 TABLE B

Page 82: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 6 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 6,293 - R 6,308 R 163,813 R 704 R 459 R 377 R 7,093 - R 7,108 R 184,613 R 904 R 659 R 577

R 6,309 - R 6,324 R 164,229 R 708 R 463 R 381 R 7,109 - R 7,124 R 185,029 R 908 R 663 R 581

R 6,325 - R 6,340 R 164,645 R 712 R 467 R 385 R 7,125 - R 7,140 R 185,445 R 912 R 667 R 585

R 6,341 - R 6,356 R 165,061 R 716 R 471 R 389 R 7,141 - R 7,156 R 185,861 R 916 R 671 R 589

R 6,357 - R 6,372 R 165,477 R 720 R 475 R 393 R 7,157 - R 7,172 R 186,277 R 920 R 675 R 593

R 6,373 - R 6,388 R 165,893 R 724 R 479 R 397 R 7,173 - R 7,188 R 186,693 R 924 R 679 R 597

R 6,389 - R 6,404 R 166,309 R 728 R 483 R 401 R 7,189 - R 7,204 R 187,109 R 928 R 683 R 601

R 6,405 - R 6,420 R 166,725 R 732 R 487 R 405 R 7,205 - R 7,220 R 187,525 R 932 R 687 R 605

R 6,421 - R 6,436 R 167,141 R 736 R 491 R 409 R 7,221 - R 7,236 R 187,941 R 936 R 691 R 609

R 6,437 - R 6,452 R 167,557 R 740 R 495 R 413 R 7,237 - R 7,252 R 188,357 R 940 R 695 R 613

R 6,453 - R 6,468 R 167,973 R 744 R 499 R 417 R 7,253 - R 7,268 R 188,773 R 944 R 699 R 617

R 6,469 - R 6,484 R 168,389 R 748 R 503 R 421 R 7,269 - R 7,284 R 189,189 R 948 R 703 R 621

R 6,485 - R 6,500 R 168,805 R 752 R 507 R 425 R 7,285 - R 7,300 R 189,605 R 952 R 707 R 625

R 6,501 - R 6,516 R 169,221 R 756 R 511 R 429 R 7,301 - R 7,316 R 190,021 R 956 R 711 R 629

R 6,517 - R 6,532 R 169,637 R 760 R 515 R 433 R 7,317 - R 7,332 R 190,437 R 960 R 715 R 633

R 6,533 - R 6,548 R 170,053 R 764 R 519 R 437 R 7,333 - R 7,348 R 190,853 R 964 R 719 R 637

R 6,549 - R 6,564 R 170,469 R 768 R 523 R 441 R 7,349 - R 7,364 R 191,269 R 968 R 723 R 641

R 6,565 - R 6,580 R 170,885 R 772 R 527 R 445 R 7,365 - R 7,380 R 191,685 R 972 R 727 R 645

R 6,581 - R 6,596 R 171,301 R 776 R 531 R 449 R 7,381 - R 7,396 R 192,101 R 976 R 731 R 649

R 6,597 - R 6,612 R 171,717 R 780 R 535 R 453 R 7,397 - R 7,412 R 192,517 R 980 R 735 R 653

R 6,613 - R 6,628 R 172,133 R 784 R 539 R 457 R 7,413 - R 7,428 R 192,933 R 984 R 739 R 657

R 6,629 - R 6,644 R 172,549 R 788 R 543 R 461 R 7,429 - R 7,444 R 193,349 R 988 R 743 R 661

R 6,645 - R 6,660 R 172,965 R 792 R 547 R 465 R 7,445 - R 7,460 R 193,765 R 992 R 747 R 665

R 6,661 - R 6,676 R 173,381 R 796 R 551 R 469 R 7,461 - R 7,476 R 194,181 R 996 R 751 R 669

R 6,677 - R 6,692 R 173,797 R 800 R 555 R 473 R 7,477 - R 7,492 R 194,597 R 1,000 R 755 R 673

R 6,693 - R 6,708 R 174,213 R 804 R 559 R 477 R 7,493 - R 7,508 R 195,013 R 1,004 R 759 R 677

R 6,709 - R 6,724 R 174,629 R 808 R 563 R 481 R 7,509 - R 7,524 R 195,429 R 1,008 R 763 R 681

R 6,725 - R 6,740 R 175,045 R 812 R 567 R 485 R 7,525 - R 7,540 R 195,845 R 1,012 R 767 R 685

R 6,741 - R 6,756 R 175,461 R 816 R 571 R 489 R 7,541 - R 7,556 R 196,261 R 1,016 R 771 R 689

R 6,757 - R 6,772 R 175,877 R 820 R 575 R 493 R 7,557 - R 7,572 R 196,677 R 1,020 R 775 R 693

R 6,773 - R 6,788 R 176,293 R 824 R 579 R 497 R 7,573 - R 7,588 R 197,093 R 1,024 R 779 R 697

R 6,789 - R 6,804 R 176,709 R 828 R 583 R 501 R 7,589 - R 7,604 R 197,509 R 1,028 R 783 R 701

R 6,805 - R 6,820 R 177,125 R 832 R 587 R 505 R 7,605 - R 7,620 R 197,925 R 1,032 R 787 R 705

R 6,821 - R 6,836 R 177,541 R 836 R 591 R 509 R 7,621 - R 7,636 R 198,341 R 1,036 R 791 R 709

R 6,837 - R 6,852 R 177,957 R 840 R 595 R 513 R 7,637 - R 7,652 R 198,757 R 1,040 R 795 R 713

R 6,853 - R 6,868 R 178,373 R 844 R 599 R 517 R 7,653 - R 7,668 R 199,173 R 1,044 R 799 R 717

R 6,869 - R 6,884 R 178,789 R 848 R 603 R 521 R 7,669 - R 7,684 R 199,589 R 1,048 R 803 R 721

R 6,885 - R 6,900 R 179,205 R 852 R 607 R 525 R 7,685 - R 7,700 R 200,005 R 1,052 R 807 R 725

R 6,901 - R 6,916 R 179,621 R 856 R 611 R 529 R 7,701 - R 7,716 R 200,421 R 1,056 R 811 R 729

R 6,917 - R 6,932 R 180,037 R 860 R 615 R 533 R 7,717 - R 7,732 R 200,837 R 1,060 R 815 R 733

R 6,933 - R 6,948 R 180,453 R 864 R 619 R 537 R 7,733 - R 7,748 R 201,253 R 1,064 R 819 R 737

R 6,949 - R 6,964 R 180,869 R 868 R 623 R 541 R 7,749 - R 7,764 R 201,669 R 1,068 R 823 R 741

R 6,965 - R 6,980 R 181,285 R 872 R 627 R 545 R 7,765 - R 7,780 R 202,085 R 1,072 R 827 R 745

R 6,981 - R 6,996 R 181,701 R 876 R 631 R 549 R 7,781 - R 7,796 R 202,501 R 1,076 R 831 R 749

R 6,997 - R 7,012 R 182,117 R 880 R 635 R 553 R 7,797 - R 7,812 R 202,917 R 1,080 R 835 R 753

R 7,013 - R 7,028 R 182,533 R 884 R 639 R 557 R 7,813 - R 7,828 R 203,333 R 1,084 R 839 R 757

R 7,029 - R 7,044 R 182,949 R 888 R 643 R 561 R 7,829 - R 7,844 R 203,749 R 1,088 R 843 R 761

R 7,045 - R 7,060 R 183,365 R 892 R 647 R 565 R 7,845 - R 7,860 R 204,165 R 1,092 R 847 R 765

R 7,061 - R 7,076 R 183,781 R 896 R 651 R 569 R 7,861 - R 7,876 R 204,581 R 1,096 R 851 R 769

R 7,077 - R 7,092 R 184,197 R 900 R 655 R 573 R 7,877 - R 7,892 R 204,997 R 1,100 R 855 R 773

R 6,293 - R 7,892 TABLE B

Page 83: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 7 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 7,893 - R 7,908 R 205,413 R 1,104 R 859 R 777 R 8,693 - R 8,708 R 226,213 R 1,304 R 1,059 R 977

R 7,909 - R 7,924 R 205,829 R 1,108 R 863 R 781 R 8,709 - R 8,724 R 226,629 R 1,308 R 1,063 R 981

R 7,925 - R 7,940 R 206,245 R 1,112 R 867 R 785 R 8,725 - R 8,740 R 227,045 R 1,312 R 1,067 R 985

R 7,941 - R 7,956 R 206,661 R 1,116 R 871 R 789 R 8,741 - R 8,756 R 227,461 R 1,316 R 1,071 R 989

R 7,957 - R 7,972 R 207,077 R 1,120 R 875 R 793 R 8,757 - R 8,772 R 227,877 R 1,320 R 1,075 R 993

R 7,973 - R 7,988 R 207,493 R 1,124 R 879 R 797 R 8,773 - R 8,788 R 228,293 R 1,324 R 1,079 R 997

R 7,989 - R 8,004 R 207,909 R 1,128 R 883 R 801 R 8,789 - R 8,804 R 228,709 R 1,328 R 1,083 R 1,001

R 8,005 - R 8,020 R 208,325 R 1,132 R 887 R 805 R 8,805 - R 8,820 R 229,125 R 1,332 R 1,087 R 1,005

R 8,021 - R 8,036 R 208,741 R 1,136 R 891 R 809 R 8,821 - R 8,836 R 229,541 R 1,336 R 1,091 R 1,009

R 8,037 - R 8,052 R 209,157 R 1,140 R 895 R 813 R 8,837 - R 8,852 R 229,957 R 1,340 R 1,095 R 1,013

R 8,053 - R 8,068 R 209,573 R 1,144 R 899 R 817 R 8,853 - R 8,868 R 230,373 R 1,344 R 1,099 R 1,017

R 8,069 - R 8,084 R 209,989 R 1,148 R 903 R 821 R 8,869 - R 8,884 R 230,789 R 1,348 R 1,103 R 1,021

R 8,085 - R 8,100 R 210,405 R 1,152 R 907 R 825 R 8,885 - R 8,900 R 231,205 R 1,352 R 1,107 R 1,025

R 8,101 - R 8,116 R 210,821 R 1,156 R 911 R 829 R 8,901 - R 8,916 R 231,621 R 1,356 R 1,111 R 1,029

R 8,117 - R 8,132 R 211,237 R 1,160 R 915 R 833 R 8,917 - R 8,932 R 232,037 R 1,360 R 1,115 R 1,033

R 8,133 - R 8,148 R 211,653 R 1,164 R 919 R 837 R 8,933 - R 8,948 R 232,453 R 1,364 R 1,119 R 1,037

R 8,149 - R 8,164 R 212,069 R 1,168 R 923 R 841 R 8,949 - R 8,964 R 232,869 R 1,368 R 1,123 R 1,041

R 8,165 - R 8,180 R 212,485 R 1,172 R 927 R 845 R 8,965 - R 8,980 R 233,285 R 1,372 R 1,127 R 1,045

R 8,181 - R 8,196 R 212,901 R 1,176 R 931 R 849 R 8,981 - R 8,996 R 233,701 R 1,376 R 1,131 R 1,049

R 8,197 - R 8,212 R 213,317 R 1,180 R 935 R 853 R 8,997 - R 9,012 R 234,117 R 1,380 R 1,135 R 1,053

R 8,213 - R 8,228 R 213,733 R 1,184 R 939 R 857 R 9,013 - R 9,028 R 234,533 R 1,384 R 1,139 R 1,057

R 8,229 - R 8,244 R 214,149 R 1,188 R 943 R 861 R 9,029 - R 9,044 R 234,949 R 1,388 R 1,143 R 1,061

R 8,245 - R 8,260 R 214,565 R 1,192 R 947 R 865 R 9,045 - R 9,060 R 235,365 R 1,392 R 1,147 R 1,065

R 8,261 - R 8,276 R 214,981 R 1,196 R 951 R 869 R 9,061 - R 9,076 R 235,781 R 1,396 R 1,151 R 1,069

R 8,277 - R 8,292 R 215,397 R 1,200 R 955 R 873 R 9,077 - R 9,092 R 236,197 R 1,400 R 1,155 R 1,073

R 8,293 - R 8,308 R 215,813 R 1,204 R 959 R 877 R 9,093 - R 9,108 R 236,613 R 1,404 R 1,159 R 1,077

R 8,309 - R 8,324 R 216,229 R 1,208 R 963 R 881 R 9,109 - R 9,124 R 237,029 R 1,408 R 1,163 R 1,081

R 8,325 - R 8,340 R 216,645 R 1,212 R 967 R 885 R 9,125 - R 9,140 R 237,445 R 1,412 R 1,167 R 1,085

R 8,341 - R 8,356 R 217,061 R 1,216 R 971 R 889 R 9,141 - R 9,156 R 237,861 R 1,416 R 1,171 R 1,089

R 8,357 - R 8,372 R 217,477 R 1,220 R 975 R 893 R 9,157 - R 9,172 R 238,277 R 1,420 R 1,175 R 1,093

R 8,373 - R 8,388 R 217,893 R 1,224 R 979 R 897 R 9,173 - R 9,188 R 238,693 R 1,424 R 1,179 R 1,097

R 8,389 - R 8,404 R 218,309 R 1,228 R 983 R 901 R 9,189 - R 9,204 R 239,109 R 1,428 R 1,183 R 1,101

R 8,405 - R 8,420 R 218,725 R 1,232 R 987 R 905 R 9,205 - R 9,220 R 239,525 R 1,432 R 1,187 R 1,105

R 8,421 - R 8,436 R 219,141 R 1,236 R 991 R 909 R 9,221 - R 9,236 R 239,941 R 1,436 R 1,191 R 1,109

R 8,437 - R 8,452 R 219,557 R 1,240 R 995 R 913 R 9,237 - R 9,252 R 240,357 R 1,440 R 1,195 R 1,113

R 8,453 - R 8,468 R 219,973 R 1,244 R 999 R 917 R 9,253 - R 9,268 R 240,773 R 1,444 R 1,199 R 1,117

R 8,469 - R 8,484 R 220,389 R 1,248 R 1,003 R 921 R 9,269 - R 9,284 R 241,189 R 1,448 R 1,203 R 1,121

R 8,485 - R 8,500 R 220,805 R 1,252 R 1,007 R 925 R 9,285 - R 9,300 R 241,605 R 1,452 R 1,207 R 1,125

R 8,501 - R 8,516 R 221,221 R 1,256 R 1,011 R 929 R 9,301 - R 9,316 R 242,021 R 1,456 R 1,211 R 1,129

R 8,517 - R 8,532 R 221,637 R 1,260 R 1,015 R 933 R 9,317 - R 9,332 R 242,437 R 1,460 R 1,215 R 1,133

R 8,533 - R 8,548 R 222,053 R 1,264 R 1,019 R 937 R 9,333 - R 9,348 R 242,853 R 1,464 R 1,219 R 1,137

R 8,549 - R 8,564 R 222,469 R 1,268 R 1,023 R 941 R 9,349 - R 9,364 R 243,269 R 1,468 R 1,223 R 1,141

R 8,565 - R 8,580 R 222,885 R 1,272 R 1,027 R 945 R 9,365 - R 9,380 R 243,685 R 1,472 R 1,227 R 1,145

R 8,581 - R 8,596 R 223,301 R 1,276 R 1,031 R 949 R 9,381 - R 9,396 R 244,101 R 1,476 R 1,231 R 1,149

R 8,597 - R 8,612 R 223,717 R 1,280 R 1,035 R 953 R 9,397 - R 9,412 R 244,517 R 1,480 R 1,235 R 1,153

R 8,613 - R 8,628 R 224,133 R 1,284 R 1,039 R 957 R 9,413 - R 9,428 R 244,933 R 1,484 R 1,239 R 1,157

R 8,629 - R 8,644 R 224,549 R 1,288 R 1,043 R 961 R 9,429 - R 9,444 R 245,349 R 1,488 R 1,243 R 1,161

R 8,645 - R 8,660 R 224,965 R 1,292 R 1,047 R 965 R 9,445 - R 9,460 R 245,765 R 1,492 R 1,247 R 1,165

R 8,661 - R 8,676 R 225,381 R 1,296 R 1,051 R 969 R 9,461 - R 9,476 R 246,181 R 1,496 R 1,251 R 1,169

R 8,677 - R 8,692 R 225,797 R 1,300 R 1,055 R 973 R 9,477 - R 9,492 R 246,597 R 1,500 R 1,255 R 1,173

R 7,893 - R 9,492 TABLE B

Page 84: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 8 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 9,493 - R 9,513 R 247,078 R 1,505 R 1,259 R 1,177 R 10,543 - R 10,563 R 274,378 R 1,814 R 1,569 R 1,487

R 9,514 - R 9,534 R 247,624 R 1,510 R 1,264 R 1,183 R 10,564 - R 10,584 R 274,924 R 1,821 R 1,575 R 1,493

R 9,535 - R 9,555 R 248,170 R 1,515 R 1,270 R 1,188 R 10,585 - R 10,605 R 275,470 R 1,827 R 1,581 R 1,499

R 9,556 - R 9,576 R 248,716 R 1,521 R 1,275 R 1,193 R 10,606 - R 10,626 R 276,016 R 1,833 R 1,587 R 1,506

R 9,577 - R 9,597 R 249,262 R 1,526 R 1,280 R 1,198 R 10,627 - R 10,647 R 276,562 R 1,840 R 1,594 R 1,512

R 9,598 - R 9,618 R 249,808 R 1,531 R 1,285 R 1,204 R 10,648 - R 10,668 R 277,108 R 1,846 R 1,600 R 1,518

R 9,619 - R 9,639 R 250,354 R 1,537 R 1,291 R 1,209 R 10,669 - R 10,689 R 277,654 R 1,852 R 1,606 R 1,524

R 9,640 - R 9,660 R 250,900 R 1,543 R 1,298 R 1,216 R 10,690 - R 10,710 R 278,200 R 1,858 R 1,613 R 1,531

R 9,661 - R 9,681 R 251,446 R 1,550 R 1,304 R 1,222 R 10,711 - R 10,731 R 278,746 R 1,865 R 1,619 R 1,537

R 9,682 - R 9,702 R 251,992 R 1,556 R 1,310 R 1,228 R 10,732 - R 10,752 R 279,292 R 1,871 R 1,625 R 1,543

R 9,703 - R 9,723 R 252,538 R 1,562 R 1,317 R 1,235 R 10,753 - R 10,773 R 279,838 R 1,877 R 1,632 R 1,550

R 9,724 - R 9,744 R 253,084 R 1,569 R 1,323 R 1,241 R 10,774 - R 10,794 R 280,384 R 1,884 R 1,638 R 1,556

R 9,745 - R 9,765 R 253,630 R 1,575 R 1,329 R 1,247 R 10,795 - R 10,815 R 280,930 R 1,890 R 1,644 R 1,562

R 9,766 - R 9,786 R 254,176 R 1,581 R 1,335 R 1,254 R 10,816 - R 10,836 R 281,476 R 1,896 R 1,650 R 1,569

R 9,787 - R 9,807 R 254,722 R 1,588 R 1,342 R 1,260 R 10,837 - R 10,857 R 282,022 R 1,903 R 1,657 R 1,575

R 9,808 - R 9,828 R 255,268 R 1,594 R 1,348 R 1,266 R 10,858 - R 10,878 R 282,568 R 1,909 R 1,663 R 1,581

R 9,829 - R 9,849 R 255,814 R 1,600 R 1,354 R 1,272 R 10,879 - R 10,899 R 283,114 R 1,915 R 1,669 R 1,587

R 9,850 - R 9,870 R 256,360 R 1,606 R 1,361 R 1,279 R 10,900 - R 10,920 R 283,660 R 1,921 R 1,676 R 1,594

R 9,871 - R 9,891 R 256,906 R 1,613 R 1,367 R 1,285 R 10,921 - R 10,941 R 284,206 R 1,928 R 1,682 R 1,600

R 9,892 - R 9,912 R 257,452 R 1,619 R 1,373 R 1,291 R 10,942 - R 10,962 R 284,752 R 1,934 R 1,688 R 1,606

R 9,913 - R 9,933 R 257,998 R 1,625 R 1,380 R 1,298 R 10,963 - R 10,983 R 285,298 R 1,940 R 1,695 R 1,613

R 9,934 - R 9,954 R 258,544 R 1,632 R 1,386 R 1,304 R 10,984 - R 11,004 R 285,844 R 1,947 R 1,701 R 1,619

R 9,955 - R 9,975 R 259,090 R 1,638 R 1,392 R 1,310 R 11,005 - R 11,025 R 286,390 R 1,953 R 1,707 R 1,625

R 9,976 - R 9,996 R 259,636 R 1,644 R 1,398 R 1,317 R 11,026 - R 11,046 R 286,936 R 1,959 R 1,713 R 1,632

R 9,997 - R 10,017 R 260,182 R 1,651 R 1,405 R 1,323 R 11,047 - R 11,067 R 287,482 R 1,966 R 1,720 R 1,638

R 10,018 - R 10,038 R 260,728 R 1,657 R 1,411 R 1,329 R 11,068 - R 11,088 R 288,028 R 1,972 R 1,726 R 1,644

R 10,039 - R 10,059 R 261,274 R 1,663 R 1,417 R 1,335 R 11,089 - R 11,109 R 288,574 R 1,978 R 1,732 R 1,650

R 10,060 - R 10,080 R 261,820 R 1,669 R 1,424 R 1,342 R 11,110 - R 11,130 R 289,120 R 1,984 R 1,739 R 1,657

R 10,081 - R 10,101 R 262,366 R 1,676 R 1,430 R 1,348 R 11,131 - R 11,151 R 289,666 R 1,991 R 1,745 R 1,663

R 10,102 - R 10,122 R 262,912 R 1,682 R 1,436 R 1,354 R 11,152 - R 11,172 R 290,212 R 1,997 R 1,751 R 1,669

R 10,123 - R 10,143 R 263,458 R 1,688 R 1,443 R 1,361 R 11,173 - R 11,193 R 290,758 R 2,003 R 1,758 R 1,676

R 10,144 - R 10,164 R 264,004 R 1,695 R 1,449 R 1,367 R 11,194 - R 11,214 R 291,304 R 2,010 R 1,764 R 1,682

R 10,165 - R 10,185 R 264,550 R 1,701 R 1,455 R 1,373 R 11,215 - R 11,235 R 291,850 R 2,016 R 1,770 R 1,688

R 10,186 - R 10,206 R 265,096 R 1,707 R 1,461 R 1,380 R 11,236 - R 11,256 R 292,396 R 2,022 R 1,776 R 1,695

R 10,207 - R 10,227 R 265,642 R 1,714 R 1,468 R 1,386 R 11,257 - R 11,277 R 292,942 R 2,029 R 1,783 R 1,701

R 10,228 - R 10,248 R 266,188 R 1,720 R 1,474 R 1,392 R 11,278 - R 11,298 R 293,488 R 2,035 R 1,789 R 1,707

R 10,249 - R 10,269 R 266,734 R 1,726 R 1,480 R 1,398 R 11,299 - R 11,319 R 294,034 R 2,041 R 1,795 R 1,713

R 10,270 - R 10,290 R 267,280 R 1,732 R 1,487 R 1,405 R 11,320 - R 11,340 R 294,580 R 2,047 R 1,802 R 1,720

R 10,291 - R 10,311 R 267,826 R 1,739 R 1,493 R 1,411 R 11,341 - R 11,361 R 295,126 R 2,054 R 1,808 R 1,726

R 10,312 - R 10,332 R 268,372 R 1,745 R 1,499 R 1,417 R 11,362 - R 11,382 R 295,672 R 2,060 R 1,814 R 1,732

R 10,333 - R 10,353 R 268,918 R 1,751 R 1,506 R 1,424 R 11,383 - R 11,403 R 296,218 R 2,066 R 1,821 R 1,739

R 10,354 - R 10,374 R 269,464 R 1,758 R 1,512 R 1,430 R 11,404 - R 11,424 R 296,764 R 2,073 R 1,827 R 1,745

R 10,375 - R 10,395 R 270,010 R 1,764 R 1,518 R 1,436 R 11,425 - R 11,445 R 297,310 R 2,079 R 1,833 R 1,751

R 10,396 - R 10,416 R 270,556 R 1,770 R 1,524 R 1,443 R 11,446 - R 11,466 R 297,856 R 2,085 R 1,839 R 1,758

R 10,417 - R 10,437 R 271,102 R 1,777 R 1,531 R 1,449 R 11,467 - R 11,487 R 298,402 R 2,092 R 1,846 R 1,764

R 10,438 - R 10,458 R 271,648 R 1,783 R 1,537 R 1,455 R 11,488 - R 11,508 R 298,948 R 2,098 R 1,852 R 1,770

R 10,459 - R 10,479 R 272,194 R 1,789 R 1,543 R 1,461 R 11,509 - R 11,529 R 299,494 R 2,104 R 1,858 R 1,776

R 10,480 - R 10,500 R 272,740 R 1,795 R 1,550 R 1,468 R 11,530 - R 11,550 R 300,040 R 2,110 R 1,865 R 1,783

R 10,501 - R 10,521 R 273,286 R 1,802 R 1,556 R 1,474 R 11,551 - R 11,571 R 300,586 R 2,117 R 1,871 R 1,789

R 10,522 - R 10,542 R 273,832 R 1,808 R 1,562 R 1,480 R 11,572 - R 11,592 R 301,132 R 2,123 R 1,877 R 1,795

R 9,493 - R 11,592 TABLE B

Page 85: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 9 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 11,593 - R 11,613 R 301,678 R 2,129 R 1,884 R 1,802 R 12,643 - R 12,663 R 328,978 R 2,444 R 2,199 R 2,117

R 11,614 - R 11,634 R 302,224 R 2,136 R 1,890 R 1,808 R 12,664 - R 12,684 R 329,524 R 2,451 R 2,205 R 2,123

R 11,635 - R 11,655 R 302,770 R 2,142 R 1,896 R 1,814 R 12,685 - R 12,705 R 330,070 R 2,457 R 2,211 R 2,129

R 11,656 - R 11,676 R 303,316 R 2,148 R 1,902 R 1,821 R 12,706 - R 12,726 R 330,616 R 2,463 R 2,217 R 2,136

R 11,677 - R 11,697 R 303,862 R 2,155 R 1,909 R 1,827 R 12,727 - R 12,747 R 331,162 R 2,470 R 2,224 R 2,142

R 11,698 - R 11,718 R 304,408 R 2,161 R 1,915 R 1,833 R 12,748 - R 12,768 R 331,708 R 2,476 R 2,230 R 2,148

R 11,719 - R 11,739 R 304,954 R 2,167 R 1,921 R 1,839 R 12,769 - R 12,789 R 332,254 R 2,482 R 2,236 R 2,154

R 11,740 - R 11,760 R 305,500 R 2,173 R 1,928 R 1,846 R 12,790 - R 12,810 R 332,800 R 2,488 R 2,243 R 2,161

R 11,761 - R 11,781 R 306,046 R 2,180 R 1,934 R 1,852 R 12,811 - R 12,831 R 333,346 R 2,495 R 2,249 R 2,167

R 11,782 - R 11,802 R 306,592 R 2,186 R 1,940 R 1,858 R 12,832 - R 12,852 R 333,892 R 2,501 R 2,255 R 2,173

R 11,803 - R 11,823 R 307,138 R 2,192 R 1,947 R 1,865 R 12,853 - R 12,873 R 334,438 R 2,507 R 2,262 R 2,180

R 11,824 - R 11,844 R 307,684 R 2,199 R 1,953 R 1,871 R 12,874 - R 12,894 R 334,984 R 2,514 R 2,268 R 2,186

R 11,845 - R 11,865 R 308,230 R 2,205 R 1,959 R 1,877 R 12,895 - R 12,915 R 335,530 R 2,520 R 2,274 R 2,192

R 11,866 - R 11,886 R 308,776 R 2,211 R 1,965 R 1,884 R 12,916 - R 12,936 R 336,076 R 2,526 R 2,280 R 2,199

R 11,887 - R 11,907 R 309,322 R 2,218 R 1,972 R 1,890 R 12,937 - R 12,957 R 336,622 R 2,533 R 2,287 R 2,205

R 11,908 - R 11,928 R 309,868 R 2,224 R 1,978 R 1,896 R 12,958 - R 12,978 R 337,168 R 2,539 R 2,293 R 2,211

R 11,929 - R 11,949 R 310,414 R 2,230 R 1,984 R 1,902 R 12,979 - R 12,999 R 337,714 R 2,545 R 2,299 R 2,217

R 11,950 - R 11,970 R 310,960 R 2,236 R 1,991 R 1,909 R 13,000 - R 13,020 R 338,260 R 2,551 R 2,306 R 2,224

R 11,971 - R 11,991 R 311,506 R 2,243 R 1,997 R 1,915 R 13,021 - R 13,041 R 338,806 R 2,558 R 2,312 R 2,230

R 11,992 - R 12,012 R 312,052 R 2,249 R 2,003 R 1,921 R 13,042 - R 13,062 R 339,352 R 2,564 R 2,318 R 2,236

R 12,013 - R 12,033 R 312,598 R 2,255 R 2,010 R 1,928 R 13,063 - R 13,083 R 339,898 R 2,570 R 2,325 R 2,243

R 12,034 - R 12,054 R 313,144 R 2,262 R 2,016 R 1,934 R 13,084 - R 13,104 R 340,444 R 2,577 R 2,331 R 2,249

R 12,055 - R 12,075 R 313,690 R 2,268 R 2,022 R 1,940 R 13,105 - R 13,125 R 340,990 R 2,583 R 2,337 R 2,255

R 12,076 - R 12,096 R 314,236 R 2,274 R 2,028 R 1,947 R 13,126 - R 13,146 R 341,536 R 2,589 R 2,343 R 2,262

R 12,097 - R 12,117 R 314,782 R 2,281 R 2,035 R 1,953 R 13,147 - R 13,167 R 342,082 R 2,596 R 2,350 R 2,268

R 12,118 - R 12,138 R 315,328 R 2,287 R 2,041 R 1,959 R 13,168 - R 13,188 R 342,628 R 2,602 R 2,356 R 2,274

R 12,139 - R 12,159 R 315,874 R 2,293 R 2,047 R 1,965 R 13,189 - R 13,209 R 343,174 R 2,608 R 2,362 R 2,280

R 12,160 - R 12,180 R 316,420 R 2,299 R 2,054 R 1,972 R 13,210 - R 13,230 R 343,720 R 2,614 R 2,369 R 2,287

R 12,181 - R 12,201 R 316,966 R 2,306 R 2,060 R 1,978 R 13,231 - R 13,251 R 344,266 R 2,621 R 2,375 R 2,293

R 12,202 - R 12,222 R 317,512 R 2,312 R 2,066 R 1,984 R 13,252 - R 13,272 R 344,812 R 2,627 R 2,381 R 2,299

R 12,223 - R 12,243 R 318,058 R 2,318 R 2,073 R 1,991 R 13,273 - R 13,293 R 345,358 R 2,633 R 2,388 R 2,306

R 12,244 - R 12,264 R 318,604 R 2,325 R 2,079 R 1,997 R 13,294 - R 13,314 R 345,904 R 2,640 R 2,394 R 2,312

R 12,265 - R 12,285 R 319,150 R 2,331 R 2,085 R 2,003 R 13,315 - R 13,335 R 346,450 R 2,647 R 2,401 R 2,319

R 12,286 - R 12,306 R 319,696 R 2,337 R 2,091 R 2,010 R 13,336 - R 13,356 R 346,996 R 2,654 R 2,408 R 2,326

R 12,307 - R 12,327 R 320,242 R 2,344 R 2,098 R 2,016 R 13,357 - R 13,377 R 347,542 R 2,662 R 2,416 R 2,334

R 12,328 - R 12,348 R 320,788 R 2,350 R 2,104 R 2,022 R 13,378 - R 13,398 R 348,088 R 2,669 R 2,423 R 2,341

R 12,349 - R 12,369 R 321,334 R 2,356 R 2,110 R 2,028 R 13,399 - R 13,419 R 348,634 R 2,676 R 2,430 R 2,349

R 12,370 - R 12,390 R 321,880 R 2,362 R 2,117 R 2,035 R 13,420 - R 13,440 R 349,180 R 2,684 R 2,438 R 2,356

R 12,391 - R 12,411 R 322,426 R 2,369 R 2,123 R 2,041 R 13,441 - R 13,461 R 349,726 R 2,691 R 2,445 R 2,363

R 12,412 - R 12,432 R 322,972 R 2,375 R 2,129 R 2,047 R 13,462 - R 13,482 R 350,272 R 2,698 R 2,453 R 2,371

R 12,433 - R 12,453 R 323,518 R 2,381 R 2,136 R 2,054 R 13,483 - R 13,503 R 350,818 R 2,706 R 2,460 R 2,378

R 12,454 - R 12,474 R 324,064 R 2,388 R 2,142 R 2,060 R 13,504 - R 13,524 R 351,364 R 2,713 R 2,467 R 2,385

R 12,475 - R 12,495 R 324,610 R 2,394 R 2,148 R 2,066 R 13,525 - R 13,545 R 351,910 R 2,720 R 2,475 R 2,393

R 12,496 - R 12,516 R 325,156 R 2,400 R 2,154 R 2,073 R 13,546 - R 13,566 R 352,456 R 2,728 R 2,482 R 2,400

R 12,517 - R 12,537 R 325,702 R 2,407 R 2,161 R 2,079 R 13,567 - R 13,587 R 353,002 R 2,735 R 2,489 R 2,407

R 12,538 - R 12,558 R 326,248 R 2,413 R 2,167 R 2,085 R 13,588 - R 13,608 R 353,548 R 2,742 R 2,497 R 2,415

R 12,559 - R 12,579 R 326,794 R 2,419 R 2,173 R 2,091 R 13,609 - R 13,629 R 354,094 R 2,750 R 2,504 R 2,422

R 12,580 - R 12,600 R 327,340 R 2,425 R 2,180 R 2,098 R 13,630 - R 13,650 R 354,640 R 2,757 R 2,511 R 2,429

R 12,601 - R 12,621 R 327,886 R 2,432 R 2,186 R 2,104 R 13,651 - R 13,671 R 355,186 R 2,764 R 2,519 R 2,437

R 12,622 - R 12,642 R 328,432 R 2,438 R 2,192 R 2,110 R 13,672 - R 13,692 R 355,732 R 2,772 R 2,526 R 2,444

R 11,593 - R 13,692 TABLE B

Page 86: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 10 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 13,693 - R 13,718 R 356,343 R 2,780 R 2,534 R 2,452 R 14,993 - R 15,018 R 390,143 R 3,235 R 2,989 R 2,907

R 13,719 - R 13,744 R 357,019 R 2,789 R 2,543 R 2,461 R 15,019 - R 15,044 R 390,819 R 3,244 R 2,998 R 2,916

R 13,745 - R 13,770 R 357,695 R 2,798 R 2,552 R 2,471 R 15,045 - R 15,070 R 391,495 R 3,253 R 3,007 R 2,926

R 13,771 - R 13,796 R 358,371 R 2,807 R 2,562 R 2,480 R 15,071 - R 15,096 R 392,171 R 3,262 R 3,017 R 2,935

R 13,797 - R 13,822 R 359,047 R 2,816 R 2,571 R 2,489 R 15,097 - R 15,122 R 392,847 R 3,271 R 3,026 R 2,944

R 13,823 - R 13,848 R 359,723 R 2,826 R 2,580 R 2,498 R 15,123 - R 15,148 R 393,523 R 3,281 R 3,035 R 2,953

R 13,849 - R 13,874 R 360,399 R 2,835 R 2,589 R 2,507 R 15,149 - R 15,174 R 394,199 R 3,290 R 3,044 R 2,962

R 13,875 - R 13,900 R 361,075 R 2,844 R 2,598 R 2,516 R 15,175 - R 15,200 R 394,875 R 3,299 R 3,053 R 2,971

R 13,901 - R 13,926 R 361,751 R 2,853 R 2,607 R 2,525 R 15,201 - R 15,226 R 395,551 R 3,308 R 3,062 R 2,980

R 13,927 - R 13,952 R 362,427 R 2,862 R 2,616 R 2,534 R 15,227 - R 15,252 R 396,227 R 3,317 R 3,071 R 2,989

R 13,953 - R 13,978 R 363,103 R 2,871 R 2,625 R 2,543 R 15,253 - R 15,278 R 396,903 R 3,326 R 3,080 R 2,998

R 13,979 - R 14,004 R 363,779 R 2,880 R 2,634 R 2,552 R 15,279 - R 15,304 R 397,579 R 3,335 R 3,089 R 3,007

R 14,005 - R 14,030 R 364,455 R 2,889 R 2,643 R 2,562 R 15,305 - R 15,330 R 398,255 R 3,344 R 3,098 R 3,017

R 14,031 - R 14,056 R 365,131 R 2,898 R 2,653 R 2,571 R 15,331 - R 15,356 R 398,931 R 3,353 R 3,108 R 3,026

R 14,057 - R 14,082 R 365,807 R 2,907 R 2,662 R 2,580 R 15,357 - R 15,382 R 399,607 R 3,362 R 3,117 R 3,035

R 14,083 - R 14,108 R 366,483 R 2,917 R 2,671 R 2,589 R 15,383 - R 15,408 R 400,283 R 3,372 R 3,126 R 3,044

R 14,109 - R 14,134 R 367,159 R 2,926 R 2,680 R 2,598 R 15,409 - R 15,434 R 400,959 R 3,381 R 3,135 R 3,053

R 14,135 - R 14,160 R 367,835 R 2,935 R 2,689 R 2,607 R 15,435 - R 15,460 R 401,635 R 3,390 R 3,144 R 3,062

R 14,161 - R 14,186 R 368,511 R 2,944 R 2,698 R 2,616 R 15,461 - R 15,486 R 402,311 R 3,399 R 3,153 R 3,071

R 14,187 - R 14,212 R 369,187 R 2,953 R 2,707 R 2,625 R 15,487 - R 15,512 R 402,987 R 3,408 R 3,162 R 3,080

R 14,213 - R 14,238 R 369,863 R 2,962 R 2,716 R 2,634 R 15,513 - R 15,538 R 403,663 R 3,417 R 3,171 R 3,089

R 14,239 - R 14,264 R 370,539 R 2,971 R 2,725 R 2,643 R 15,539 - R 15,564 R 404,339 R 3,426 R 3,180 R 3,098

R 14,265 - R 14,290 R 371,215 R 2,980 R 2,734 R 2,653 R 15,565 - R 15,590 R 405,015 R 3,435 R 3,189 R 3,108

R 14,291 - R 14,316 R 371,891 R 2,989 R 2,744 R 2,662 R 15,591 - R 15,616 R 405,691 R 3,444 R 3,199 R 3,117

R 14,317 - R 14,342 R 372,567 R 2,998 R 2,753 R 2,671 R 15,617 - R 15,642 R 406,367 R 3,453 R 3,208 R 3,126

R 14,343 - R 14,368 R 373,243 R 3,008 R 2,762 R 2,680 R 15,643 - R 15,668 R 407,043 R 3,463 R 3,217 R 3,135

R 14,369 - R 14,394 R 373,919 R 3,017 R 2,771 R 2,689 R 15,669 - R 15,694 R 407,719 R 3,472 R 3,226 R 3,144

R 14,395 - R 14,420 R 374,595 R 3,026 R 2,780 R 2,698 R 15,695 - R 15,720 R 408,395 R 3,481 R 3,235 R 3,153

R 14,421 - R 14,446 R 375,271 R 3,035 R 2,789 R 2,707 R 15,721 - R 15,746 R 409,071 R 3,490 R 3,244 R 3,162

R 14,447 - R 14,472 R 375,947 R 3,044 R 2,798 R 2,716 R 15,747 - R 15,772 R 409,747 R 3,499 R 3,253 R 3,171

R 14,473 - R 14,498 R 376,623 R 3,053 R 2,807 R 2,725 R 15,773 - R 15,798 R 410,423 R 3,508 R 3,262 R 3,180

R 14,499 - R 14,524 R 377,299 R 3,062 R 2,816 R 2,734 R 15,799 - R 15,824 R 411,099 R 3,517 R 3,271 R 3,189

R 14,525 - R 14,550 R 377,975 R 3,071 R 2,825 R 2,744 R 15,825 - R 15,850 R 411,775 R 3,526 R 3,280 R 3,199

R 14,551 - R 14,576 R 378,651 R 3,080 R 2,835 R 2,753 R 15,851 - R 15,876 R 412,451 R 3,535 R 3,290 R 3,208

R 14,577 - R 14,602 R 379,327 R 3,089 R 2,844 R 2,762 R 15,877 - R 15,902 R 413,127 R 3,544 R 3,299 R 3,217

R 14,603 - R 14,628 R 380,003 R 3,099 R 2,853 R 2,771 R 15,903 - R 15,928 R 413,803 R 3,554 R 3,308 R 3,226

R 14,629 - R 14,654 R 380,679 R 3,108 R 2,862 R 2,780 R 15,929 - R 15,954 R 414,479 R 3,563 R 3,317 R 3,235

R 14,655 - R 14,680 R 381,355 R 3,117 R 2,871 R 2,789 R 15,955 - R 15,980 R 415,155 R 3,572 R 3,326 R 3,244

R 14,681 - R 14,706 R 382,031 R 3,126 R 2,880 R 2,798 R 15,981 - R 16,006 R 415,831 R 3,581 R 3,335 R 3,253

R 14,707 - R 14,732 R 382,707 R 3,135 R 2,889 R 2,807 R 16,007 - R 16,032 R 416,507 R 3,590 R 3,344 R 3,262

R 14,733 - R 14,758 R 383,383 R 3,144 R 2,898 R 2,816 R 16,033 - R 16,058 R 417,183 R 3,599 R 3,353 R 3,271

R 14,759 - R 14,784 R 384,059 R 3,153 R 2,907 R 2,825 R 16,059 - R 16,084 R 417,859 R 3,608 R 3,362 R 3,280

R 14,785 - R 14,810 R 384,735 R 3,162 R 2,916 R 2,835 R 16,085 - R 16,110 R 418,535 R 3,617 R 3,371 R 3,290

R 14,811 - R 14,836 R 385,411 R 3,171 R 2,926 R 2,844 R 16,111 - R 16,136 R 419,211 R 3,626 R 3,381 R 3,299

R 14,837 - R 14,862 R 386,087 R 3,180 R 2,935 R 2,853 R 16,137 - R 16,162 R 419,887 R 3,635 R 3,390 R 3,308

R 14,863 - R 14,888 R 386,763 R 3,190 R 2,944 R 2,862 R 16,163 - R 16,188 R 420,563 R 3,645 R 3,399 R 3,317

R 14,889 - R 14,914 R 387,439 R 3,199 R 2,953 R 2,871 R 16,189 - R 16,214 R 421,239 R 3,654 R 3,408 R 3,326

R 14,915 - R 14,940 R 388,115 R 3,208 R 2,962 R 2,880 R 16,215 - R 16,240 R 421,915 R 3,663 R 3,417 R 3,335

R 14,941 - R 14,966 R 388,791 R 3,217 R 2,971 R 2,889 R 16,241 - R 16,266 R 422,591 R 3,672 R 3,426 R 3,344

R 14,967 - R 14,992 R 389,467 R 3,226 R 2,980 R 2,898 R 16,267 - R 16,292 R 423,267 R 3,681 R 3,435 R 3,353

R 13,693 - R 16,292 TABLE B

Page 87: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 11 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 16,293 - R 16,318 R 423,943 R 3,690 R 3,444 R 3,362 R 17,593 - R 17,618 R 457,743 R 4,145 R 3,899 R 3,817

R 16,319 - R 16,344 R 424,619 R 3,699 R 3,453 R 3,371 R 17,619 - R 17,644 R 458,419 R 4,154 R 3,908 R 3,826

R 16,345 - R 16,370 R 425,295 R 3,708 R 3,462 R 3,381 R 17,645 - R 17,670 R 459,095 R 4,163 R 3,917 R 3,836

R 16,371 - R 16,396 R 425,971 R 3,717 R 3,472 R 3,390 R 17,671 - R 17,696 R 459,771 R 4,172 R 3,927 R 3,845

R 16,397 - R 16,422 R 426,647 R 3,726 R 3,481 R 3,399 R 17,697 - R 17,722 R 460,447 R 4,181 R 3,936 R 3,854

R 16,423 - R 16,448 R 427,323 R 3,736 R 3,490 R 3,408 R 17,723 - R 17,748 R 461,123 R 4,191 R 3,945 R 3,863

R 16,449 - R 16,474 R 427,999 R 3,745 R 3,499 R 3,417 R 17,749 - R 17,774 R 461,799 R 4,200 R 3,954 R 3,872

R 16,475 - R 16,500 R 428,675 R 3,754 R 3,508 R 3,426 R 17,775 - R 17,800 R 462,475 R 4,209 R 3,963 R 3,881

R 16,501 - R 16,526 R 429,351 R 3,763 R 3,517 R 3,435 R 17,801 - R 17,826 R 463,151 R 4,218 R 3,972 R 3,890

R 16,527 - R 16,552 R 430,027 R 3,772 R 3,526 R 3,444 R 17,827 - R 17,852 R 463,827 R 4,227 R 3,981 R 3,899

R 16,553 - R 16,578 R 430,703 R 3,781 R 3,535 R 3,453 R 17,853 - R 17,878 R 464,503 R 4,236 R 3,990 R 3,908

R 16,579 - R 16,604 R 431,379 R 3,790 R 3,544 R 3,462 R 17,879 - R 17,904 R 465,179 R 4,245 R 3,999 R 3,917

R 16,605 - R 16,630 R 432,055 R 3,799 R 3,553 R 3,472 R 17,905 - R 17,930 R 465,855 R 4,254 R 4,008 R 3,927

R 16,631 - R 16,656 R 432,731 R 3,808 R 3,563 R 3,481 R 17,931 - R 17,956 R 466,531 R 4,263 R 4,018 R 3,936

R 16,657 - R 16,682 R 433,407 R 3,817 R 3,572 R 3,490 R 17,957 - R 17,982 R 467,207 R 4,272 R 4,027 R 3,945

R 16,683 - R 16,708 R 434,083 R 3,827 R 3,581 R 3,499 R 17,983 - R 18,008 R 467,883 R 4,282 R 4,036 R 3,954

R 16,709 - R 16,734 R 434,759 R 3,836 R 3,590 R 3,508 R 18,009 - R 18,034 R 468,559 R 4,291 R 4,045 R 3,963

R 16,735 - R 16,760 R 435,435 R 3,845 R 3,599 R 3,517 R 18,035 - R 18,060 R 469,235 R 4,300 R 4,054 R 3,972

R 16,761 - R 16,786 R 436,111 R 3,854 R 3,608 R 3,526 R 18,061 - R 18,086 R 469,911 R 4,309 R 4,063 R 3,981

R 16,787 - R 16,812 R 436,787 R 3,863 R 3,617 R 3,535 R 18,087 - R 18,112 R 470,587 R 4,318 R 4,072 R 3,990

R 16,813 - R 16,838 R 437,463 R 3,872 R 3,626 R 3,544 R 18,113 - R 18,138 R 471,263 R 4,327 R 4,081 R 3,999

R 16,839 - R 16,864 R 438,139 R 3,881 R 3,635 R 3,553 R 18,139 - R 18,164 R 471,939 R 4,336 R 4,090 R 4,008

R 16,865 - R 16,890 R 438,815 R 3,890 R 3,644 R 3,563 R 18,165 - R 18,190 R 472,615 R 4,345 R 4,099 R 4,018

R 16,891 - R 16,916 R 439,491 R 3,899 R 3,654 R 3,572 R 18,191 - R 18,216 R 473,291 R 4,354 R 4,109 R 4,027

R 16,917 - R 16,942 R 440,167 R 3,908 R 3,663 R 3,581 R 18,217 - R 18,242 R 473,967 R 4,363 R 4,118 R 4,036

R 16,943 - R 16,968 R 440,843 R 3,918 R 3,672 R 3,590 R 18,243 - R 18,268 R 474,643 R 4,373 R 4,127 R 4,045

R 16,969 - R 16,994 R 441,519 R 3,927 R 3,681 R 3,599 R 18,269 - R 18,294 R 475,319 R 4,382 R 4,136 R 4,054

R 16,995 - R 17,020 R 442,195 R 3,936 R 3,690 R 3,608 R 18,295 - R 18,320 R 475,995 R 4,391 R 4,145 R 4,063

R 17,021 - R 17,046 R 442,871 R 3,945 R 3,699 R 3,617 R 18,321 - R 18,346 R 476,671 R 4,400 R 4,154 R 4,072

R 17,047 - R 17,072 R 443,547 R 3,954 R 3,708 R 3,626 R 18,347 - R 18,372 R 477,347 R 4,409 R 4,163 R 4,081

R 17,073 - R 17,098 R 444,223 R 3,963 R 3,717 R 3,635 R 18,373 - R 18,398 R 478,023 R 4,418 R 4,172 R 4,090

R 17,099 - R 17,124 R 444,899 R 3,972 R 3,726 R 3,644 R 18,399 - R 18,424 R 478,699 R 4,427 R 4,181 R 4,099

R 17,125 - R 17,150 R 445,575 R 3,981 R 3,735 R 3,654 R 18,425 - R 18,450 R 479,375 R 4,436 R 4,190 R 4,109

R 17,151 - R 17,176 R 446,251 R 3,990 R 3,745 R 3,663 R 18,451 - R 18,476 R 480,051 R 4,445 R 4,200 R 4,118

R 17,177 - R 17,202 R 446,927 R 3,999 R 3,754 R 3,672 R 18,477 - R 18,502 R 480,727 R 4,454 R 4,209 R 4,127

R 17,203 - R 17,228 R 447,603 R 4,009 R 3,763 R 3,681 R 18,503 - R 18,528 R 481,403 R 4,464 R 4,218 R 4,136

R 17,229 - R 17,254 R 448,279 R 4,018 R 3,772 R 3,690 R 18,529 - R 18,554 R 482,079 R 4,473 R 4,227 R 4,145

R 17,255 - R 17,280 R 448,955 R 4,027 R 3,781 R 3,699 R 18,555 - R 18,580 R 482,755 R 4,482 R 4,236 R 4,154

R 17,281 - R 17,306 R 449,631 R 4,036 R 3,790 R 3,708 R 18,581 - R 18,606 R 483,431 R 4,491 R 4,245 R 4,163

R 17,307 - R 17,332 R 450,307 R 4,045 R 3,799 R 3,717 R 18,607 - R 18,632 R 484,107 R 4,500 R 4,254 R 4,172

R 17,333 - R 17,358 R 450,983 R 4,054 R 3,808 R 3,726 R 18,633 - R 18,658 R 484,783 R 4,510 R 4,264 R 4,182

R 17,359 - R 17,384 R 451,659 R 4,063 R 3,817 R 3,735 R 18,659 - R 18,684 R 485,459 R 4,520 R 4,274 R 4,192

R 17,385 - R 17,410 R 452,335 R 4,072 R 3,826 R 3,745 R 18,685 - R 18,710 R 486,135 R 4,530 R 4,284 R 4,202

R 17,411 - R 17,436 R 453,011 R 4,081 R 3,836 R 3,754 R 18,711 - R 18,736 R 486,811 R 4,540 R 4,294 R 4,212

R 17,437 - R 17,462 R 453,687 R 4,090 R 3,845 R 3,763 R 18,737 - R 18,762 R 487,487 R 4,549 R 4,304 R 4,222

R 17,463 - R 17,488 R 454,363 R 4,100 R 3,854 R 3,772 R 18,763 - R 18,788 R 488,163 R 4,559 R 4,314 R 4,232

R 17,489 - R 17,514 R 455,039 R 4,109 R 3,863 R 3,781 R 18,789 - R 18,814 R 488,839 R 4,569 R 4,323 R 4,241

R 17,515 - R 17,540 R 455,715 R 4,118 R 3,872 R 3,790 R 18,815 - R 18,840 R 489,515 R 4,579 R 4,333 R 4,251

R 17,541 - R 17,566 R 456,391 R 4,127 R 3,881 R 3,799 R 18,841 - R 18,866 R 490,191 R 4,589 R 4,343 R 4,261

R 17,567 - R 17,592 R 457,067 R 4,136 R 3,890 R 3,808 R 18,867 - R 18,892 R 490,867 R 4,599 R 4,353 R 4,271

R 16,293 - R 18,892 TABLE B

Page 88: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 12 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 18,893 - R 18,918 R 491,543 R 4,609 R 4,363 R 4,281 R 20,193 - R 20,218 R 525,343 R 5,103 R 4,857 R 4,775

R 18,919 - R 18,944 R 492,219 R 4,619 R 4,373 R 4,291 R 20,219 - R 20,244 R 526,019 R 5,113 R 4,867 R 4,785

R 18,945 - R 18,970 R 492,895 R 4,628 R 4,383 R 4,301 R 20,245 - R 20,270 R 526,695 R 5,122 R 4,877 R 4,795

R 18,971 - R 18,996 R 493,571 R 4,638 R 4,393 R 4,311 R 20,271 - R 20,296 R 527,371 R 5,132 R 4,887 R 4,805

R 18,997 - R 19,022 R 494,247 R 4,648 R 4,402 R 4,321 R 20,297 - R 20,322 R 528,047 R 5,142 R 4,896 R 4,815

R 19,023 - R 19,048 R 494,923 R 4,658 R 4,412 R 4,330 R 20,323 - R 20,348 R 528,723 R 5,152 R 4,906 R 4,824

R 19,049 - R 19,074 R 495,599 R 4,668 R 4,422 R 4,340 R 20,349 - R 20,374 R 529,399 R 5,162 R 4,916 R 4,834

R 19,075 - R 19,100 R 496,275 R 4,678 R 4,432 R 4,350 R 20,375 - R 20,400 R 530,075 R 5,172 R 4,926 R 4,844

R 19,101 - R 19,126 R 496,951 R 4,688 R 4,442 R 4,360 R 20,401 - R 20,426 R 530,751 R 5,182 R 4,936 R 4,854

R 19,127 - R 19,152 R 497,627 R 4,698 R 4,452 R 4,370 R 20,427 - R 20,452 R 531,427 R 5,192 R 4,946 R 4,864

R 19,153 - R 19,178 R 498,303 R 4,708 R 4,462 R 4,380 R 20,453 - R 20,478 R 532,103 R 5,202 R 4,956 R 4,874

R 19,179 - R 19,204 R 498,979 R 4,717 R 4,472 R 4,390 R 20,479 - R 20,504 R 532,779 R 5,211 R 4,966 R 4,884

R 19,205 - R 19,230 R 499,655 R 4,727 R 4,481 R 4,400 R 20,505 - R 20,530 R 533,455 R 5,221 R 4,975 R 4,894

R 19,231 - R 19,256 R 500,331 R 4,737 R 4,491 R 4,409 R 20,531 - R 20,556 R 534,131 R 5,231 R 4,985 R 4,903

R 19,257 - R 19,282 R 501,007 R 4,747 R 4,501 R 4,419 R 20,557 - R 20,582 R 534,807 R 5,241 R 4,995 R 4,913

R 19,283 - R 19,308 R 501,683 R 4,757 R 4,511 R 4,429 R 20,583 - R 20,608 R 535,483 R 5,251 R 5,005 R 4,923

R 19,309 - R 19,334 R 502,359 R 4,767 R 4,521 R 4,439 R 20,609 - R 20,634 R 536,159 R 5,261 R 5,015 R 4,933

R 19,335 - R 19,360 R 503,035 R 4,777 R 4,531 R 4,449 R 20,635 - R 20,660 R 536,835 R 5,271 R 5,025 R 4,943

R 19,361 - R 19,386 R 503,711 R 4,787 R 4,541 R 4,459 R 20,661 - R 20,686 R 537,511 R 5,281 R 5,035 R 4,953

R 19,387 - R 19,412 R 504,387 R 4,796 R 4,551 R 4,469 R 20,687 - R 20,712 R 538,187 R 5,290 R 5,045 R 4,963

R 19,413 - R 19,438 R 505,063 R 4,806 R 4,561 R 4,479 R 20,713 - R 20,738 R 538,863 R 5,300 R 5,055 R 4,973

R 19,439 - R 19,464 R 505,739 R 4,816 R 4,570 R 4,488 R 20,739 - R 20,764 R 539,539 R 5,310 R 5,064 R 4,982

R 19,465 - R 19,490 R 506,415 R 4,826 R 4,580 R 4,498 R 20,765 - R 20,790 R 540,215 R 5,320 R 5,074 R 4,992

R 19,491 - R 19,516 R 507,091 R 4,836 R 4,590 R 4,508 R 20,791 - R 20,816 R 540,891 R 5,330 R 5,084 R 5,002

R 19,517 - R 19,542 R 507,767 R 4,846 R 4,600 R 4,518 R 20,817 - R 20,842 R 541,567 R 5,340 R 5,094 R 5,012

R 19,543 - R 19,568 R 508,443 R 4,856 R 4,610 R 4,528 R 20,843 - R 20,868 R 542,243 R 5,350 R 5,104 R 5,022

R 19,569 - R 19,594 R 509,119 R 4,866 R 4,620 R 4,538 R 20,869 - R 20,894 R 542,919 R 5,360 R 5,114 R 5,032

R 19,595 - R 19,620 R 509,795 R 4,875 R 4,630 R 4,548 R 20,895 - R 20,920 R 543,595 R 5,369 R 5,124 R 5,042

R 19,621 - R 19,646 R 510,471 R 4,885 R 4,640 R 4,558 R 20,921 - R 20,946 R 544,271 R 5,379 R 5,134 R 5,052

R 19,647 - R 19,672 R 511,147 R 4,895 R 4,649 R 4,568 R 20,947 - R 20,972 R 544,947 R 5,389 R 5,143 R 5,062

R 19,673 - R 19,698 R 511,823 R 4,905 R 4,659 R 4,577 R 20,973 - R 20,998 R 545,623 R 5,399 R 5,153 R 5,071

R 19,699 - R 19,724 R 512,499 R 4,915 R 4,669 R 4,587 R 20,999 - R 21,024 R 546,299 R 5,409 R 5,163 R 5,081

R 19,725 - R 19,750 R 513,175 R 4,925 R 4,679 R 4,597 R 21,025 - R 21,050 R 546,975 R 5,419 R 5,173 R 5,091

R 19,751 - R 19,776 R 513,851 R 4,935 R 4,689 R 4,607 R 21,051 - R 21,076 R 547,651 R 5,429 R 5,183 R 5,101

R 19,777 - R 19,802 R 514,527 R 4,945 R 4,699 R 4,617 R 21,077 - R 21,102 R 548,327 R 5,439 R 5,193 R 5,111

R 19,803 - R 19,828 R 515,203 R 4,955 R 4,709 R 4,627 R 21,103 - R 21,128 R 549,003 R 5,449 R 5,203 R 5,121

R 19,829 - R 19,854 R 515,879 R 4,964 R 4,719 R 4,637 R 21,129 - R 21,154 R 549,679 R 5,458 R 5,213 R 5,131

R 19,855 - R 19,880 R 516,555 R 4,974 R 4,728 R 4,647 R 21,155 - R 21,180 R 550,355 R 5,468 R 5,222 R 5,141

R 19,881 - R 19,906 R 517,231 R 4,984 R 4,738 R 4,656 R 21,181 - R 21,206 R 551,031 R 5,478 R 5,232 R 5,150

R 19,907 - R 19,932 R 517,907 R 4,994 R 4,748 R 4,666 R 21,207 - R 21,232 R 551,707 R 5,488 R 5,242 R 5,160

R 19,933 - R 19,958 R 518,583 R 5,004 R 4,758 R 4,676 R 21,233 - R 21,258 R 552,383 R 5,498 R 5,252 R 5,170

R 19,959 - R 19,984 R 519,259 R 5,014 R 4,768 R 4,686 R 21,259 - R 21,284 R 553,059 R 5,508 R 5,262 R 5,180

R 19,985 - R 20,010 R 519,935 R 5,024 R 4,778 R 4,696 R 21,285 - R 21,310 R 553,735 R 5,518 R 5,272 R 5,190

R 20,011 - R 20,036 R 520,611 R 5,034 R 4,788 R 4,706 R 21,311 - R 21,336 R 554,411 R 5,528 R 5,282 R 5,200

R 20,037 - R 20,062 R 521,287 R 5,043 R 4,798 R 4,716 R 21,337 - R 21,362 R 555,087 R 5,537 R 5,292 R 5,210

R 20,063 - R 20,088 R 521,963 R 5,053 R 4,808 R 4,726 R 21,363 - R 21,388 R 555,763 R 5,547 R 5,302 R 5,220

R 20,089 - R 20,114 R 522,639 R 5,063 R 4,817 R 4,735 R 21,389 - R 21,414 R 556,439 R 5,557 R 5,311 R 5,229

R 20,115 - R 20,140 R 523,315 R 5,073 R 4,827 R 4,745 R 21,415 - R 21,440 R 557,115 R 5,567 R 5,321 R 5,239

R 20,141 - R 20,166 R 523,991 R 5,083 R 4,837 R 4,755 R 21,441 - R 21,466 R 557,791 R 5,577 R 5,331 R 5,249

R 20,167 - R 20,192 R 524,667 R 5,093 R 4,847 R 4,765 R 21,467 - R 21,492 R 558,467 R 5,587 R 5,341 R 5,259

R 18,893 - R 21,492 TABLE B

Page 89: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 13 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 21,493 - R 21,518 R 559,143 R 5,597 R 5,351 R 5,269 R 22,793 - R 22,818 R 592,943 R 6,091 R 5,845 R 5,763

R 21,519 - R 21,544 R 559,819 R 5,607 R 5,361 R 5,279 R 22,819 - R 22,844 R 593,619 R 6,101 R 5,855 R 5,773

R 21,545 - R 21,570 R 560,495 R 5,616 R 5,371 R 5,289 R 22,845 - R 22,870 R 594,295 R 6,110 R 5,865 R 5,783

R 21,571 - R 21,596 R 561,171 R 5,626 R 5,381 R 5,299 R 22,871 - R 22,896 R 594,971 R 6,120 R 5,875 R 5,793

R 21,597 - R 21,622 R 561,847 R 5,636 R 5,390 R 5,309 R 22,897 - R 22,922 R 595,647 R 6,130 R 5,884 R 5,803

R 21,623 - R 21,648 R 562,523 R 5,646 R 5,400 R 5,318 R 22,923 - R 22,948 R 596,323 R 6,140 R 5,894 R 5,812

R 21,649 - R 21,674 R 563,199 R 5,656 R 5,410 R 5,328 R 22,949 - R 22,974 R 596,999 R 6,150 R 5,904 R 5,822

R 21,675 - R 21,700 R 563,875 R 5,666 R 5,420 R 5,338 R 22,975 - R 23,000 R 597,675 R 6,160 R 5,914 R 5,832

R 21,701 - R 21,726 R 564,551 R 5,676 R 5,430 R 5,348 R 23,001 - R 23,026 R 598,351 R 6,170 R 5,924 R 5,842

R 21,727 - R 21,752 R 565,227 R 5,686 R 5,440 R 5,358 R 23,027 - R 23,052 R 599,027 R 6,180 R 5,934 R 5,852

R 21,753 - R 21,778 R 565,903 R 5,696 R 5,450 R 5,368 R 23,053 - R 23,078 R 599,703 R 6,190 R 5,944 R 5,862

R 21,779 - R 21,804 R 566,579 R 5,705 R 5,460 R 5,378 R 23,079 - R 23,104 R 600,379 R 6,199 R 5,954 R 5,872

R 21,805 - R 21,830 R 567,255 R 5,715 R 5,469 R 5,388 R 23,105 - R 23,130 R 601,055 R 6,209 R 5,963 R 5,882

R 21,831 - R 21,856 R 567,931 R 5,725 R 5,479 R 5,397 R 23,131 - R 23,156 R 601,731 R 6,219 R 5,973 R 5,891

R 21,857 - R 21,882 R 568,607 R 5,735 R 5,489 R 5,407 R 23,157 - R 23,182 R 602,407 R 6,229 R 5,983 R 5,901

R 21,883 - R 21,908 R 569,283 R 5,745 R 5,499 R 5,417 R 23,183 - R 23,208 R 603,083 R 6,239 R 5,993 R 5,911

R 21,909 - R 21,934 R 569,959 R 5,755 R 5,509 R 5,427 R 23,209 - R 23,234 R 603,759 R 6,249 R 6,003 R 5,921

R 21,935 - R 21,960 R 570,635 R 5,765 R 5,519 R 5,437 R 23,235 - R 23,260 R 604,435 R 6,259 R 6,013 R 5,931

R 21,961 - R 21,986 R 571,311 R 5,775 R 5,529 R 5,447 R 23,261 - R 23,286 R 605,111 R 6,269 R 6,023 R 5,941

R 21,987 - R 22,012 R 571,987 R 5,784 R 5,539 R 5,457 R 23,287 - R 23,312 R 605,787 R 6,278 R 6,033 R 5,951

R 22,013 - R 22,038 R 572,663 R 5,794 R 5,549 R 5,467 R 23,313 - R 23,338 R 606,463 R 6,288 R 6,043 R 5,961

R 22,039 - R 22,064 R 573,339 R 5,804 R 5,558 R 5,476 R 23,339 - R 23,364 R 607,139 R 6,298 R 6,052 R 5,970

R 22,065 - R 22,090 R 574,015 R 5,814 R 5,568 R 5,486 R 23,365 - R 23,390 R 607,815 R 6,308 R 6,062 R 5,980

R 22,091 - R 22,116 R 574,691 R 5,824 R 5,578 R 5,496 R 23,391 - R 23,416 R 608,491 R 6,318 R 6,072 R 5,990

R 22,117 - R 22,142 R 575,367 R 5,834 R 5,588 R 5,506 R 23,417 - R 23,442 R 609,167 R 6,328 R 6,082 R 6,000

R 22,143 - R 22,168 R 576,043 R 5,844 R 5,598 R 5,516 R 23,443 - R 23,468 R 609,843 R 6,338 R 6,092 R 6,010

R 22,169 - R 22,194 R 576,719 R 5,854 R 5,608 R 5,526 R 23,469 - R 23,494 R 610,519 R 6,348 R 6,102 R 6,020

R 22,195 - R 22,220 R 577,395 R 5,863 R 5,618 R 5,536 R 23,495 - R 23,520 R 611,195 R 6,357 R 6,112 R 6,030

R 22,221 - R 22,246 R 578,071 R 5,873 R 5,628 R 5,546 R 23,521 - R 23,546 R 611,871 R 6,367 R 6,122 R 6,040

R 22,247 - R 22,272 R 578,747 R 5,883 R 5,637 R 5,556 R 23,547 - R 23,572 R 612,547 R 6,377 R 6,131 R 6,050

R 22,273 - R 22,298 R 579,423 R 5,893 R 5,647 R 5,565 R 23,573 - R 23,598 R 613,223 R 6,387 R 6,141 R 6,059

R 22,299 - R 22,324 R 580,099 R 5,903 R 5,657 R 5,575 R 23,599 - R 23,624 R 613,899 R 6,397 R 6,151 R 6,069

R 22,325 - R 22,350 R 580,775 R 5,913 R 5,667 R 5,585 R 23,625 - R 23,650 R 614,575 R 6,407 R 6,161 R 6,079

R 22,351 - R 22,376 R 581,451 R 5,923 R 5,677 R 5,595 R 23,651 - R 23,676 R 615,251 R 6,417 R 6,171 R 6,089

R 22,377 - R 22,402 R 582,127 R 5,933 R 5,687 R 5,605 R 23,677 - R 23,702 R 615,927 R 6,427 R 6,181 R 6,099

R 22,403 - R 22,428 R 582,803 R 5,943 R 5,697 R 5,615 R 23,703 - R 23,728 R 616,603 R 6,437 R 6,191 R 6,109

R 22,429 - R 22,454 R 583,479 R 5,952 R 5,707 R 5,625 R 23,729 - R 23,754 R 617,279 R 6,447 R 6,201 R 6,119

R 22,455 - R 22,480 R 584,155 R 5,962 R 5,716 R 5,635 R 23,755 - R 23,780 R 617,955 R 6,457 R 6,211 R 6,129

R 22,481 - R 22,506 R 584,831 R 5,972 R 5,726 R 5,644 R 23,781 - R 23,806 R 618,631 R 6,467 R 6,222 R 6,140

R 22,507 - R 22,532 R 585,507 R 5,982 R 5,736 R 5,654 R 23,807 - R 23,832 R 619,307 R 6,478 R 6,232 R 6,150

R 22,533 - R 22,558 R 586,183 R 5,992 R 5,746 R 5,664 R 23,833 - R 23,858 R 619,983 R 6,488 R 6,242 R 6,161

R 22,559 - R 22,584 R 586,859 R 6,002 R 5,756 R 5,674 R 23,859 - R 23,884 R 620,659 R 6,499 R 6,253 R 6,171

R 22,585 - R 22,610 R 587,535 R 6,012 R 5,766 R 5,684 R 23,885 - R 23,910 R 621,335 R 6,509 R 6,263 R 6,181

R 22,611 - R 22,636 R 588,211 R 6,022 R 5,776 R 5,694 R 23,911 - R 23,936 R 622,011 R 6,519 R 6,274 R 6,192

R 22,637 - R 22,662 R 588,887 R 6,031 R 5,786 R 5,704 R 23,937 - R 23,962 R 622,687 R 6,530 R 6,284 R 6,202

R 22,663 - R 22,688 R 589,563 R 6,041 R 5,796 R 5,714 R 23,963 - R 23,988 R 623,363 R 6,540 R 6,294 R 6,213

R 22,689 - R 22,714 R 590,239 R 6,051 R 5,805 R 5,723 R 23,989 - R 24,014 R 624,039 R 6,551 R 6,305 R 6,223

R 22,715 - R 22,740 R 590,915 R 6,061 R 5,815 R 5,733 R 24,015 - R 24,040 R 624,715 R 6,561 R 6,315 R 6,233

R 22,741 - R 22,766 R 591,591 R 6,071 R 5,825 R 5,743 R 24,041 - R 24,066 R 625,391 R 6,571 R 6,326 R 6,244

R 22,767 - R 22,792 R 592,267 R 6,081 R 5,835 R 5,753 R 24,067 - R 24,092 R 626,067 R 6,582 R 6,336 R 6,254

R 21,493 - R 24,092 TABLE B

Page 90: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

FORTNIGHTLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 4 Page 14 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 24,093 - R 24,118 R 626,743 R 6,592 R 6,346 R 6,265 R 25,263 - R 25,288 R 657,163 R 7,060 R 6,814 R 6,733

R 24,119 - R 24,144 R 627,419 R 6,603 R 6,357 R 6,275 R 25,289 - R 25,314 R 657,839 R 7,071 R 6,825 R 6,743

R 24,145 - R 24,170 R 628,095 R 6,613 R 6,367 R 6,285 R 25,315 - R 25,340 R 658,515 R 7,081 R 6,835 R 6,753

R 24,171 - R 24,196 R 628,771 R 6,623 R 6,378 R 6,296 R 25,341 - R 25,366 R 659,191 R 7,091 R 6,846 R 6,764

R 24,197 - R 24,222 R 629,447 R 6,634 R 6,388 R 6,306 R 25,367 - R 25,392 R 659,867 R 7,102 R 6,856 R 6,774

R 24,223 - R 24,248 R 630,123 R 6,644 R 6,398 R 6,317 R 25,393 - R 25,418 R 660,543 R 7,112 R 6,866 R 6,785

R 24,249 - R 24,274 R 630,799 R 6,655 R 6,409 R 6,327 R 25,419 - R 25,444 R 661,219 R 7,123 R 6,877 R 6,795

R 24,275 - R 24,300 R 631,475 R 6,665 R 6,419 R 6,337 R 25,445 - R 25,470 R 661,895 R 7,133 R 6,887 R 6,805

R 24,301 - R 24,326 R 632,151 R 6,675 R 6,430 R 6,348 R 25,471 - R 25,496 R 662,571 R 7,143 R 6,898 R 6,816

R 24,327 - R 24,352 R 632,827 R 6,686 R 6,440 R 6,358 R 25,497 - R 25,522 R 663,247 R 7,154 R 6,908 R 6,826

R 24,353 - R 24,378 R 633,503 R 6,696 R 6,450 R 6,369 R 25,523 - R 25,548 R 663,923 R 7,164 R 6,918 R 6,837

R 24,379 - R 24,404 R 634,179 R 6,707 R 6,461 R 6,379 R 25,549 - R 25,574 R 664,599 R 7,175 R 6,929 R 6,847

R 24,405 - R 24,430 R 634,855 R 6,717 R 6,471 R 6,389 R 25,575 - R 25,600 R 665,275 R 7,185 R 6,939 R 6,857

R 24,431 - R 24,456 R 635,531 R 6,727 R 6,482 R 6,400 R 25,601 - R 25,626 R 665,951 R 7,195 R 6,950 R 6,868

R 24,457 - R 24,482 R 636,207 R 6,738 R 6,492 R 6,410 R 25,627 - R 25,652 R 666,627 R 7,206 R 6,960 R 6,878

R 24,483 - R 24,508 R 636,883 R 6,748 R 6,502 R 6,421 R 25,653 - R 25,678 R 667,303 R 7,216 R 6,970 R 6,889

R 24,509 - R 24,534 R 637,559 R 6,759 R 6,513 R 6,431 R 25,679 - R 25,704 R 667,979 R 7,227 R 6,981 R 6,899

R 24,535 - R 24,560 R 638,235 R 6,769 R 6,523 R 6,441 R 25,705 - R 25,730 R 668,655 R 7,237 R 6,991 R 6,909

R 24,561 - R 24,586 R 638,911 R 6,779 R 6,534 R 6,452 R 25,731 - R 25,756 R 669,331 R 7,247 R 7,002 R 6,920

R 24,587 - R 24,612 R 639,587 R 6,790 R 6,544 R 6,462 R 25,757 - R 25,782 R 670,007 R 7,258 R 7,012 R 6,930

R 24,613 - R 24,638 R 640,263 R 6,800 R 6,554 R 6,473 R 25,783 - R 25,808 R 670,683 R 7,268 R 7,022 R 6,941

R 24,639 - R 24,664 R 640,939 R 6,811 R 6,565 R 6,483 R 25,809 - R 25,834 R 671,359 R 7,279 R 7,033 R 6,951

R 24,665 - R 24,690 R 641,615 R 6,821 R 6,575 R 6,493 R 25,835 - R 25,860 R 672,035 R 7,289 R 7,043 R 6,961

R 24,691 - R 24,716 R 642,291 R 6,831 R 6,586 R 6,504 R 25,861 - R 25,886 R 672,711 R 7,299 R 7,054 R 6,972

R 24,717 - R 24,742 R 642,967 R 6,842 R 6,596 R 6,514 R 25,887 - R 25,912 R 673,387 R 7,310 R 7,064 R 6,982

R 24,743 - R 24,768 R 643,643 R 6,852 R 6,606 R 6,525 R 25,913 - R 25,938 R 674,063 R 7,320 R 7,074 R 6,993

R 24,769 - R 24,794 R 644,319 R 6,863 R 6,617 R 6,535 R 25,939 - R 25,964 R 674,739 R 7,331 R 7,085 R 7,003

R 24,795 - R 24,820 R 644,995 R 6,873 R 6,627 R 6,545 R 25,965 - R 25,990 R 675,415 R 7,341 R 7,095 R 7,013

R 24,821 - R 24,846 R 645,671 R 6,883 R 6,638 R 6,556 R 25,991 - R 26,016 R 676,091 R 7,351 R 7,106 R 7,024

R 24,847 - R 24,872 R 646,347 R 6,894 R 6,648 R 6,566 R 26,017 - R 26,042 R 676,767 R 7,362 R 7,116 R 7,034

R 24,873 - R 24,898 R 647,023 R 6,904 R 6,658 R 6,577 R 26,043 - R 26,068 R 677,443 R 7,372 R 7,126 R 7,045

R 24,899 - R 24,924 R 647,699 R 6,915 R 6,669 R 6,587 R 26,069 - R 26,094 R 678,119 R 7,383 R 7,137 R 7,055

R 24,925 - R 24,950 R 648,375 R 6,925 R 6,679 R 6,597 R 26,095 - R 26,120 R 678,795 R 7,393 R 7,147 R 7,065

R 24,951 - R 24,976 R 649,051 R 6,935 R 6,690 R 6,608 R 26,121 - R 26,146 R 679,471 R 7,403 R 7,158 R 7,076

R 24,977 - R 25,002 R 649,727 R 6,946 R 6,700 R 6,618 R 26,147 - R 26,172 R 680,147 R 7,414 R 7,168 R 7,086

R 25,003 - R 25,028 R 650,403 R 6,956 R 6,710 R 6,629 R 26,173 - R 26,198 R 680,823 R 7,424 R 7,178 R 7,097

R 25,029 - R 25,054 R 651,079 R 6,967 R 6,721 R 6,639 R 26,199 - R 26,224 R 681,499 R 7,435 R 7,189 R 7,107

R 25,055 - R 25,080 R 651,755 R 6,977 R 6,731 R 6,649 R 26,225 - R 26,250 R 682,175 R 7,445 R 7,199 R 7,117

R 25,081 - R 25,106 R 652,431 R 6,987 R 6,742 R 6,660 R 26,251 - R 26,276 R 682,851 R 7,455 R 7,210 R 7,128

R 25,107 - R 25,132 R 653,107 R 6,998 R 6,752 R 6,670 R 26,277 - R 26,302 R 683,527 R 7,466 R 7,220 R 7,138

R 25,133 - R 25,158 R 653,783 R 7,008 R 6,762 R 6,681 R 26,303 - R 26,328 R 684,203 R 7,476 R 7,230 R 7,149

R 25,159 - R 25,184 R 654,459 R 7,019 R 6,773 R 6,691 R 26,329 - R 26,354 R 684,879 R 7,487 R 7,241 R 7,159

R 25,185 - R 25,210 R 655,135 R 7,029 R 6,783 R 6,701 R 26,355 - R 26,380 R 685,555 R 7,497 R 7,251 R 7,169

R 25,211 - R 25,236 R 655,811 R 7,039 R 6,794 R 6,712 R 26,381 - R 26,406 R 686,231 R 7,507 R 7,262 R 7,180

R 25,237 - R 25,262 R 656,487 R 7,050 R 6,804 R 6,722 R 26,407 - R 26,432 R 686,907 R 7,518 R 7,272 R 7,190

R 24,093 - R 26,432 TABLE B

If the table is inadequate: Add R7,518 (under 65), R7,272 (65 to 74) or R7,190 (over 75) to the result of [40% X (actual annual remuneration less R26,313,5)]. Apply rounding to the end result by disregarding the cents.

Note: R26,313.50 is the average between R26,301 and R26,432 With effect from 01 March 2012 SITE will no longer be applicable.

Page 91: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 1 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 0 - R 4,979 R 59,748 R 0 R 0 R 0 R 5,274 - R 5,279 R 63,318 R 0 R 0 R 0

R 4,980 - R 4,985 R 59,790 R 0 R 0 R 0 R 5,280 - R 5,285 R 63,390 R 0 R 0 R 0

R 4,986 - R 4,991 R 59,862 R 0 R 0 R 0 R 5,286 - R 5,291 R 63,462 R 0 R 0 R 0

R 4,992 - R 4,997 R 59,934 R 0 R 0 R 0 R 5,292 - R 5,297 R 63,534 R 0 R 0 R 0

R 4,998 - R 5,003 R 60,006 R 0 R 0 R 0 R 5,298 - R 5,303 R 63,606 R 1 R 0 R 0

R 5,004 - R 5,009 R 60,078 R 0 R 0 R 0 R 5,304 - R 5,309 R 63,678 R 2 R 0 R 0

R 5,010 - R 5,015 R 60,150 R 0 R 0 R 0 R 5,310 - R 5,315 R 63,750 R 3 R 0 R 0

R 5,016 - R 5,021 R 60,222 R 0 R 0 R 0 R 5,316 - R 5,321 R 63,822 R 4 R 0 R 0

R 5,022 - R 5,027 R 60,294 R 0 R 0 R 0 R 5,322 - R 5,327 R 63,894 R 5 R 0 R 0

R 5,028 - R 5,033 R 60,366 R 0 R 0 R 0 R 5,328 - R 5,333 R 63,966 R 6 R 0 R 0

R 5,034 - R 5,039 R 60,438 R 0 R 0 R 0 R 5,334 - R 5,339 R 64,038 R 7 R 0 R 0

R 5,040 - R 5,045 R 60,510 R 0 R 0 R 0 R 5,340 - R 5,345 R 64,110 R 8 R 0 R 0

R 5,046 - R 5,051 R 60,582 R 0 R 0 R 0 R 5,346 - R 5,351 R 64,182 R 9 R 0 R 0

R 5,052 - R 5,057 R 60,654 R 0 R 0 R 0 R 5,352 - R 5,357 R 64,254 R 10 R 0 R 0

R 5,058 - R 5,063 R 60,726 R 0 R 0 R 0 R 5,358 - R 5,363 R 64,326 R 12 R 0 R 0

R 5,064 - R 5,069 R 60,798 R 0 R 0 R 0 R 5,364 - R 5,369 R 64,398 R 13 R 0 R 0

R 5,070 - R 5,075 R 60,870 R 0 R 0 R 0 R 5,370 - R 5,375 R 64,470 R 14 R 0 R 0

R 5,076 - R 5,081 R 60,942 R 0 R 0 R 0 R 5,376 - R 5,381 R 64,542 R 15 R 0 R 0

R 5,082 - R 5,087 R 61,014 R 0 R 0 R 0 R 5,382 - R 5,387 R 64,614 R 16 R 0 R 0

R 5,088 - R 5,093 R 61,086 R 0 R 0 R 0 R 5,388 - R 5,393 R 64,686 R 17 R 0 R 0

R 5,094 - R 5,099 R 61,158 R 0 R 0 R 0 R 5,394 - R 5,399 R 64,758 R 18 R 0 R 0

R 5,100 - R 5,105 R 61,230 R 0 R 0 R 0 R 5,400 - R 5,405 R 64,830 R 19 R 0 R 0

R 5,106 - R 5,111 R 61,302 R 0 R 0 R 0 R 5,406 - R 5,411 R 64,902 R 20 R 0 R 0

R 5,112 - R 5,117 R 61,374 R 0 R 0 R 0 R 5,412 - R 5,417 R 64,974 R 21 R 0 R 0

R 5,118 - R 5,123 R 61,446 R 0 R 0 R 0 R 5,418 - R 5,423 R 65,046 R 22 R 0 R 0

R 5,124 - R 5,129 R 61,518 R 0 R 0 R 0 R 5,424 - R 5,429 R 65,118 R 23 R 0 R 0

R 5,130 - R 5,135 R 61,590 R 0 R 0 R 0 R 5,430 - R 5,435 R 65,190 R 25 R 0 R 0

R 5,136 - R 5,141 R 61,662 R 0 R 0 R 0 R 5,436 - R 5,441 R 65,262 R 26 R 0 R 0

R 5,142 - R 5,147 R 61,734 R 0 R 0 R 0 R 5,442 - R 5,447 R 65,334 R 27 R 0 R 0

R 5,148 - R 5,153 R 61,806 R 0 R 0 R 0 R 5,448 - R 5,453 R 65,406 R 28 R 0 R 0

R 5,154 - R 5,159 R 61,878 R 0 R 0 R 0 R 5,454 - R 5,459 R 65,478 R 29 R 0 R 0

R 5,160 - R 5,165 R 61,950 R 0 R 0 R 0 R 5,460 - R 5,465 R 65,550 R 30 R 0 R 0

R 5,166 - R 5,171 R 62,022 R 0 R 0 R 0 R 5,466 - R 5,471 R 65,622 R 31 R 0 R 0

R 5,172 - R 5,177 R 62,094 R 0 R 0 R 0 R 5,472 - R 5,477 R 65,694 R 32 R 0 R 0

R 5,178 - R 5,183 R 62,166 R 0 R 0 R 0 R 5,478 - R 5,483 R 65,766 R 33 R 0 R 0

R 5,184 - R 5,189 R 62,238 R 0 R 0 R 0 R 5,484 - R 5,489 R 65,838 R 34 R 0 R 0

R 5,190 - R 5,195 R 62,310 R 0 R 0 R 0 R 5,490 - R 5,495 R 65,910 R 35 R 0 R 0

R 5,196 - R 5,201 R 62,382 R 0 R 0 R 0 R 5,496 - R 5,501 R 65,982 R 36 R 0 R 0

R 5,202 - R 5,207 R 62,454 R 0 R 0 R 0 R 5,502 - R 5,507 R 66,054 R 37 R 0 R 0

R 5,208 - R 5,213 R 62,526 R 0 R 0 R 0 R 5,508 - R 5,513 R 66,126 R 39 R 0 R 0

R 5,214 - R 5,219 R 62,598 R 0 R 0 R 0 R 5,514 - R 5,519 R 66,198 R 40 R 0 R 0

R 5,220 - R 5,225 R 62,670 R 0 R 0 R 0 R 5,520 - R 5,525 R 66,270 R 41 R 0 R 0

R 5,226 - R 5,231 R 62,742 R 0 R 0 R 0 R 5,526 - R 5,531 R 66,342 R 42 R 0 R 0

R 5,232 - R 5,237 R 62,814 R 0 R 0 R 0 R 5,532 - R 5,537 R 66,414 R 43 R 0 R 0

R 5,238 - R 5,243 R 62,886 R 0 R 0 R 0 R 5,538 - R 5,543 R 66,486 R 44 R 0 R 0

R 5,244 - R 5,249 R 62,958 R 0 R 0 R 0 R 5,544 - R 5,549 R 66,558 R 45 R 0 R 0

R 5,250 - R 5,255 R 63,030 R 0 R 0 R 0 R 5,550 - R 5,555 R 66,630 R 46 R 0 R 0

R 5,256 - R 5,261 R 63,102 R 0 R 0 R 0 R 5,556 - R 5,561 R 66,702 R 47 R 0 R 0

R 5,262 - R 5,267 R 63,174 R 0 R 0 R 0 R 5,562 - R 5,567 R 66,774 R 48 R 0 R 0

R 5,268 - R 5,273 R 63,246 R 0 R 0 R 0 R 5,568 - R 5,573 R 66,846 R 49 R 0 R 0

R 0 - R 5,573 TABLE C

Page 92: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 2 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 5,574 - R 5,579 R 66,918 R 50 R 0 R 0 R 5,874 - R 5,879 R 70,518 R 104 R 0 R 0

R 5,580 - R 5,585 R 66,990 R 52 R 0 R 0 R 5,880 - R 5,885 R 70,590 R 106 R 0 R 0

R 5,586 - R 5,591 R 67,062 R 53 R 0 R 0 R 5,886 - R 5,891 R 70,662 R 107 R 0 R 0

R 5,592 - R 5,597 R 67,134 R 54 R 0 R 0 R 5,892 - R 5,897 R 70,734 R 108 R 0 R 0

R 5,598 - R 5,603 R 67,206 R 55 R 0 R 0 R 5,898 - R 5,903 R 70,806 R 109 R 0 R 0

R 5,604 - R 5,609 R 67,278 R 56 R 0 R 0 R 5,904 - R 5,909 R 70,878 R 110 R 0 R 0

R 5,610 - R 5,615 R 67,350 R 57 R 0 R 0 R 5,910 - R 5,915 R 70,950 R 111 R 0 R 0

R 5,616 - R 5,621 R 67,422 R 58 R 0 R 0 R 5,916 - R 5,921 R 71,022 R 112 R 0 R 0

R 5,622 - R 5,627 R 67,494 R 59 R 0 R 0 R 5,922 - R 5,927 R 71,094 R 113 R 0 R 0

R 5,628 - R 5,633 R 67,566 R 60 R 0 R 0 R 5,928 - R 5,933 R 71,166 R 114 R 0 R 0

R 5,634 - R 5,639 R 67,638 R 61 R 0 R 0 R 5,934 - R 5,939 R 71,238 R 115 R 0 R 0

R 5,640 - R 5,645 R 67,710 R 62 R 0 R 0 R 5,940 - R 5,945 R 71,310 R 116 R 0 R 0

R 5,646 - R 5,651 R 67,782 R 63 R 0 R 0 R 5,946 - R 5,951 R 71,382 R 117 R 0 R 0

R 5,652 - R 5,657 R 67,854 R 64 R 0 R 0 R 5,952 - R 5,957 R 71,454 R 118 R 0 R 0

R 5,658 - R 5,663 R 67,926 R 66 R 0 R 0 R 5,958 - R 5,963 R 71,526 R 120 R 0 R 0

R 5,664 - R 5,669 R 67,998 R 67 R 0 R 0 R 5,964 - R 5,969 R 71,598 R 121 R 0 R 0

R 5,670 - R 5,675 R 68,070 R 68 R 0 R 0 R 5,970 - R 5,975 R 71,670 R 122 R 0 R 0

R 5,676 - R 5,681 R 68,142 R 69 R 0 R 0 R 5,976 - R 5,981 R 71,742 R 123 R 0 R 0

R 5,682 - R 5,687 R 68,214 R 70 R 0 R 0 R 5,982 - R 5,987 R 71,814 R 124 R 0 R 0

R 5,688 - R 5,693 R 68,286 R 71 R 0 R 0 R 5,988 - R 5,993 R 71,886 R 125 R 0 R 0

R 5,694 - R 5,699 R 68,358 R 72 R 0 R 0 R 5,994 - R 5,999 R 71,958 R 126 R 0 R 0

R 5,700 - R 5,705 R 68,430 R 73 R 0 R 0 R 6,000 - R 6,005 R 72,030 R 127 R 0 R 0

R 5,706 - R 5,711 R 68,502 R 74 R 0 R 0 R 6,006 - R 6,011 R 72,102 R 128 R 0 R 0

R 5,712 - R 5,717 R 68,574 R 75 R 0 R 0 R 6,012 - R 6,017 R 72,174 R 129 R 0 R 0

R 5,718 - R 5,723 R 68,646 R 76 R 0 R 0 R 6,018 - R 6,023 R 72,246 R 130 R 0 R 0

R 5,724 - R 5,729 R 68,718 R 77 R 0 R 0 R 6,024 - R 6,029 R 72,318 R 131 R 0 R 0

R 5,730 - R 5,735 R 68,790 R 79 R 0 R 0 R 6,030 - R 6,035 R 72,390 R 133 R 0 R 0

R 5,736 - R 5,741 R 68,862 R 80 R 0 R 0 R 6,036 - R 6,041 R 72,462 R 134 R 0 R 0

R 5,742 - R 5,747 R 68,934 R 81 R 0 R 0 R 6,042 - R 6,047 R 72,534 R 135 R 0 R 0

R 5,748 - R 5,753 R 69,006 R 82 R 0 R 0 R 6,048 - R 6,053 R 72,606 R 136 R 0 R 0

R 5,754 - R 5,759 R 69,078 R 83 R 0 R 0 R 6,054 - R 6,059 R 72,678 R 137 R 0 R 0

R 5,760 - R 5,765 R 69,150 R 84 R 0 R 0 R 6,060 - R 6,065 R 72,750 R 138 R 0 R 0

R 5,766 - R 5,771 R 69,222 R 85 R 0 R 0 R 6,066 - R 6,071 R 72,822 R 139 R 0 R 0

R 5,772 - R 5,777 R 69,294 R 86 R 0 R 0 R 6,072 - R 6,077 R 72,894 R 140 R 0 R 0

R 5,778 - R 5,783 R 69,366 R 87 R 0 R 0 R 6,078 - R 6,083 R 72,966 R 141 R 0 R 0

R 5,784 - R 5,789 R 69,438 R 88 R 0 R 0 R 6,084 - R 6,089 R 73,038 R 142 R 0 R 0

R 5,790 - R 5,795 R 69,510 R 89 R 0 R 0 R 6,090 - R 6,095 R 73,110 R 143 R 0 R 0

R 5,796 - R 5,801 R 69,582 R 90 R 0 R 0 R 6,096 - R 6,101 R 73,182 R 144 R 0 R 0

R 5,802 - R 5,807 R 69,654 R 91 R 0 R 0 R 6,102 - R 6,107 R 73,254 R 145 R 0 R 0

R 5,808 - R 5,813 R 69,726 R 93 R 0 R 0 R 6,108 - R 6,113 R 73,326 R 147 R 0 R 0

R 5,814 - R 5,819 R 69,798 R 94 R 0 R 0 R 6,114 - R 6,119 R 73,398 R 148 R 0 R 0

R 5,820 - R 5,825 R 69,870 R 95 R 0 R 0 R 6,120 - R 6,125 R 73,470 R 149 R 0 R 0

R 5,826 - R 5,831 R 69,942 R 96 R 0 R 0 R 6,126 - R 6,131 R 73,542 R 150 R 0 R 0

R 5,832 - R 5,837 R 70,014 R 97 R 0 R 0 R 6,132 - R 6,137 R 73,614 R 151 R 0 R 0

R 5,838 - R 5,843 R 70,086 R 98 R 0 R 0 R 6,138 - R 6,143 R 73,686 R 152 R 0 R 0

R 5,844 - R 5,849 R 70,158 R 99 R 0 R 0 R 6,144 - R 6,149 R 73,758 R 153 R 0 R 0

R 5,850 - R 5,855 R 70,230 R 100 R 0 R 0 R 6,150 - R 6,155 R 73,830 R 154 R 0 R 0

R 5,856 - R 5,861 R 70,302 R 101 R 0 R 0 R 6,156 - R 6,161 R 73,902 R 155 R 0 R 0

R 5,862 - R 5,867 R 70,374 R 102 R 0 R 0 R 6,162 - R 6,167 R 73,974 R 156 R 0 R 0

R 5,868 - R 5,873 R 70,446 R 103 R 0 R 0 R 6,168 - R 6,173 R 74,046 R 157 R 0 R 0

R 5,574 - R 6,173 TABLE C

Page 93: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 3 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 6,174 - R 6,184 R 74,148 R 159 R 0 R 0 R 6,724 - R 6,734 R 80,748 R 258 R 0 R 0

R 6,185 - R 6,195 R 74,280 R 161 R 0 R 0 R 6,735 - R 6,745 R 80,880 R 260 R 0 R 0

R 6,196 - R 6,206 R 74,412 R 163 R 0 R 0 R 6,746 - R 6,756 R 81,012 R 262 R 0 R 0

R 6,207 - R 6,217 R 74,544 R 165 R 0 R 0 R 6,757 - R 6,767 R 81,144 R 264 R 0 R 0

R 6,218 - R 6,228 R 74,676 R 167 R 0 R 0 R 6,768 - R 6,778 R 81,276 R 266 R 0 R 0

R 6,229 - R 6,239 R 74,808 R 169 R 0 R 0 R 6,779 - R 6,789 R 81,408 R 268 R 0 R 0

R 6,240 - R 6,250 R 74,940 R 171 R 0 R 0 R 6,790 - R 6,800 R 81,540 R 270 R 0 R 0

R 6,251 - R 6,261 R 75,072 R 173 R 0 R 0 R 6,801 - R 6,811 R 81,672 R 272 R 0 R 0

R 6,262 - R 6,272 R 75,204 R 175 R 0 R 0 R 6,812 - R 6,822 R 81,804 R 274 R 0 R 0

R 6,273 - R 6,283 R 75,336 R 177 R 0 R 0 R 6,823 - R 6,833 R 81,936 R 276 R 0 R 0

R 6,284 - R 6,294 R 75,468 R 179 R 0 R 0 R 6,834 - R 6,844 R 82,068 R 278 R 0 R 0

R 6,295 - R 6,305 R 75,600 R 181 R 0 R 0 R 6,845 - R 6,855 R 82,200 R 280 R 0 R 0

R 6,306 - R 6,316 R 75,732 R 183 R 0 R 0 R 6,856 - R 6,866 R 82,332 R 282 R 0 R 0

R 6,317 - R 6,327 R 75,864 R 185 R 0 R 0 R 6,867 - R 6,877 R 82,464 R 284 R 0 R 0

R 6,328 - R 6,338 R 75,996 R 187 R 0 R 0 R 6,878 - R 6,888 R 82,596 R 286 R 0 R 0

R 6,339 - R 6,349 R 76,128 R 189 R 0 R 0 R 6,889 - R 6,899 R 82,728 R 288 R 0 R 0

R 6,350 - R 6,360 R 76,260 R 191 R 0 R 0 R 6,900 - R 6,910 R 82,860 R 290 R 0 R 0

R 6,361 - R 6,371 R 76,392 R 193 R 0 R 0 R 6,911 - R 6,921 R 82,992 R 292 R 0 R 0

R 6,372 - R 6,382 R 76,524 R 195 R 0 R 0 R 6,922 - R 6,932 R 83,124 R 294 R 0 R 0

R 6,383 - R 6,393 R 76,656 R 197 R 0 R 0 R 6,933 - R 6,943 R 83,256 R 296 R 0 R 0

R 6,394 - R 6,404 R 76,788 R 198 R 0 R 0 R 6,944 - R 6,954 R 83,388 R 297 R 0 R 0

R 6,405 - R 6,415 R 76,920 R 200 R 0 R 0 R 6,955 - R 6,965 R 83,520 R 299 R 0 R 0

R 6,416 - R 6,426 R 77,052 R 202 R 0 R 0 R 6,966 - R 6,976 R 83,652 R 301 R 0 R 0

R 6,427 - R 6,437 R 77,184 R 204 R 0 R 0 R 6,977 - R 6,987 R 83,784 R 303 R 0 R 0

R 6,438 - R 6,448 R 77,316 R 206 R 0 R 0 R 6,988 - R 6,998 R 83,916 R 305 R 0 R 0

R 6,449 - R 6,459 R 77,448 R 208 R 0 R 0 R 6,999 - R 7,009 R 84,048 R 307 R 0 R 0

R 6,460 - R 6,470 R 77,580 R 210 R 0 R 0 R 7,010 - R 7,020 R 84,180 R 309 R 0 R 0

R 6,471 - R 6,481 R 77,712 R 212 R 0 R 0 R 7,021 - R 7,031 R 84,312 R 311 R 0 R 0

R 6,482 - R 6,492 R 77,844 R 214 R 0 R 0 R 7,032 - R 7,042 R 84,444 R 313 R 0 R 0

R 6,493 - R 6,503 R 77,976 R 216 R 0 R 0 R 7,043 - R 7,053 R 84,576 R 315 R 0 R 0

R 6,504 - R 6,514 R 78,108 R 218 R 0 R 0 R 7,054 - R 7,064 R 84,708 R 317 R 0 R 0

R 6,515 - R 6,525 R 78,240 R 220 R 0 R 0 R 7,065 - R 7,075 R 84,840 R 319 R 0 R 0

R 6,526 - R 6,536 R 78,372 R 222 R 0 R 0 R 7,076 - R 7,086 R 84,972 R 321 R 0 R 0

R 6,537 - R 6,547 R 78,504 R 224 R 0 R 0 R 7,087 - R 7,097 R 85,104 R 323 R 0 R 0

R 6,548 - R 6,558 R 78,636 R 226 R 0 R 0 R 7,098 - R 7,108 R 85,236 R 325 R 0 R 0

R 6,559 - R 6,569 R 78,768 R 228 R 0 R 0 R 7,109 - R 7,119 R 85,368 R 327 R 0 R 0

R 6,570 - R 6,580 R 78,900 R 230 R 0 R 0 R 7,120 - R 7,130 R 85,500 R 329 R 0 R 0

R 6,581 - R 6,591 R 79,032 R 232 R 0 R 0 R 7,131 - R 7,141 R 85,632 R 331 R 0 R 0

R 6,592 - R 6,602 R 79,164 R 234 R 0 R 0 R 7,142 - R 7,152 R 85,764 R 333 R 0 R 0

R 6,603 - R 6,613 R 79,296 R 236 R 0 R 0 R 7,153 - R 7,163 R 85,896 R 335 R 0 R 0

R 6,614 - R 6,624 R 79,428 R 238 R 0 R 0 R 7,164 - R 7,174 R 86,028 R 337 R 0 R 0

R 6,625 - R 6,635 R 79,560 R 240 R 0 R 0 R 7,175 - R 7,185 R 86,160 R 339 R 0 R 0

R 6,636 - R 6,646 R 79,692 R 242 R 0 R 0 R 7,186 - R 7,196 R 86,292 R 341 R 0 R 0

R 6,647 - R 6,657 R 79,824 R 244 R 0 R 0 R 7,197 - R 7,207 R 86,424 R 343 R 0 R 0

R 6,658 - R 6,668 R 79,956 R 246 R 0 R 0 R 7,208 - R 7,218 R 86,556 R 345 R 0 R 0

R 6,669 - R 6,679 R 80,088 R 248 R 0 R 0 R 7,219 - R 7,229 R 86,688 R 347 R 0 R 0

R 6,680 - R 6,690 R 80,220 R 250 R 0 R 0 R 7,230 - R 7,240 R 86,820 R 349 R 0 R 0

R 6,691 - R 6,701 R 80,352 R 252 R 0 R 0 R 7,241 - R 7,251 R 86,952 R 351 R 0 R 0

R 6,702 - R 6,712 R 80,484 R 254 R 0 R 0 R 7,252 - R 7,262 R 87,084 R 353 R 0 R 0

R 6,713 - R 6,723 R 80,616 R 256 R 0 R 0 R 7,263 - R 7,273 R 87,216 R 355 R 0 R 0

R 6,174 - R 7,273 TABLE C

Page 94: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 4 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 7,274 - R 7,284 R 87,348 R 357 R 0 R 0 R 7,824 - R 7,834 R 93,948 R 456 R 0 R 0

R 7,285 - R 7,295 R 87,480 R 359 R 0 R 0 R 7,835 - R 7,845 R 94,080 R 458 R 0 R 0

R 7,296 - R 7,306 R 87,612 R 361 R 0 R 0 R 7,846 - R 7,856 R 94,212 R 460 R 0 R 0

R 7,307 - R 7,317 R 87,744 R 363 R 0 R 0 R 7,857 - R 7,867 R 94,344 R 462 R 0 R 0

R 7,318 - R 7,328 R 87,876 R 365 R 0 R 0 R 7,868 - R 7,878 R 94,476 R 464 R 0 R 0

R 7,329 - R 7,339 R 88,008 R 367 R 0 R 0 R 7,879 - R 7,889 R 94,608 R 466 R 0 R 0

R 7,340 - R 7,350 R 88,140 R 369 R 0 R 0 R 7,890 - R 7,900 R 94,740 R 468 R 0 R 0

R 7,351 - R 7,361 R 88,272 R 371 R 0 R 0 R 7,901 - R 7,911 R 94,872 R 470 R 0 R 0

R 7,362 - R 7,372 R 88,404 R 373 R 0 R 0 R 7,912 - R 7,922 R 95,004 R 472 R 0 R 0

R 7,373 - R 7,383 R 88,536 R 375 R 0 R 0 R 7,923 - R 7,933 R 95,136 R 474 R 0 R 0

R 7,384 - R 7,394 R 88,668 R 377 R 0 R 0 R 7,934 - R 7,944 R 95,268 R 476 R 0 R 0

R 7,395 - R 7,405 R 88,800 R 379 R 0 R 0 R 7,945 - R 7,955 R 95,400 R 478 R 0 R 0

R 7,406 - R 7,416 R 88,932 R 381 R 0 R 0 R 7,956 - R 7,966 R 95,532 R 480 R 0 R 0

R 7,417 - R 7,427 R 89,064 R 383 R 0 R 0 R 7,967 - R 7,977 R 95,664 R 482 R 0 R 0

R 7,428 - R 7,438 R 89,196 R 385 R 0 R 0 R 7,978 - R 7,988 R 95,796 R 484 R 0 R 0

R 7,439 - R 7,449 R 89,328 R 387 R 0 R 0 R 7,989 - R 7,999 R 95,928 R 486 R 0 R 0

R 7,450 - R 7,460 R 89,460 R 389 R 0 R 0 R 8,000 - R 8,010 R 96,060 R 488 R 0 R 0

R 7,461 - R 7,471 R 89,592 R 391 R 0 R 0 R 8,011 - R 8,021 R 96,192 R 490 R 0 R 0

R 7,472 - R 7,482 R 89,724 R 393 R 0 R 0 R 8,022 - R 8,032 R 96,324 R 492 R 0 R 0

R 7,483 - R 7,493 R 89,856 R 395 R 0 R 0 R 8,033 - R 8,043 R 96,456 R 494 R 0 R 0

R 7,494 - R 7,504 R 89,988 R 396 R 0 R 0 R 8,044 - R 8,054 R 96,588 R 495 R 0 R 0

R 7,505 - R 7,515 R 90,120 R 398 R 0 R 0 R 8,055 - R 8,065 R 96,720 R 497 R 0 R 0

R 7,516 - R 7,526 R 90,252 R 400 R 0 R 0 R 8,066 - R 8,076 R 96,852 R 499 R 0 R 0

R 7,527 - R 7,537 R 90,384 R 402 R 0 R 0 R 8,077 - R 8,087 R 96,984 R 501 R 0 R 0

R 7,538 - R 7,548 R 90,516 R 404 R 0 R 0 R 8,088 - R 8,098 R 97,116 R 503 R 0 R 0

R 7,549 - R 7,559 R 90,648 R 406 R 0 R 0 R 8,099 - R 8,109 R 97,248 R 505 R 0 R 0

R 7,560 - R 7,570 R 90,780 R 408 R 0 R 0 R 8,110 - R 8,120 R 97,380 R 507 R 0 R 0

R 7,571 - R 7,581 R 90,912 R 410 R 0 R 0 R 8,121 - R 8,131 R 97,512 R 509 R 0 R 0

R 7,582 - R 7,592 R 91,044 R 412 R 0 R 0 R 8,132 - R 8,142 R 97,644 R 511 R 0 R 0

R 7,593 - R 7,603 R 91,176 R 414 R 0 R 0 R 8,143 - R 8,153 R 97,776 R 513 R 0 R 0

R 7,604 - R 7,614 R 91,308 R 416 R 0 R 0 R 8,154 - R 8,164 R 97,908 R 515 R 0 R 0

R 7,615 - R 7,625 R 91,440 R 418 R 0 R 0 R 8,165 - R 8,175 R 98,040 R 517 R 0 R 0

R 7,626 - R 7,636 R 91,572 R 420 R 0 R 0 R 8,176 - R 8,186 R 98,172 R 519 R 0 R 0

R 7,637 - R 7,647 R 91,704 R 422 R 0 R 0 R 8,187 - R 8,197 R 98,304 R 521 R 0 R 0

R 7,648 - R 7,658 R 91,836 R 424 R 0 R 0 R 8,198 - R 8,208 R 98,436 R 523 R 0 R 0

R 7,659 - R 7,669 R 91,968 R 426 R 0 R 0 R 8,209 - R 8,219 R 98,568 R 525 R 0 R 0

R 7,670 - R 7,680 R 92,100 R 428 R 0 R 0 R 8,220 - R 8,230 R 98,700 R 527 R 0 R 0

R 7,681 - R 7,691 R 92,232 R 430 R 0 R 0 R 8,231 - R 8,241 R 98,832 R 529 R 0 R 0

R 7,692 - R 7,702 R 92,364 R 432 R 0 R 0 R 8,242 - R 8,252 R 98,964 R 531 R 0 R 0

R 7,703 - R 7,713 R 92,496 R 434 R 0 R 0 R 8,253 - R 8,263 R 99,096 R 533 R 1 R 0

R 7,714 - R 7,724 R 92,628 R 436 R 0 R 0 R 8,264 - R 8,274 R 99,228 R 535 R 3 R 0

R 7,725 - R 7,735 R 92,760 R 438 R 0 R 0 R 8,275 - R 8,285 R 99,360 R 537 R 5 R 0

R 7,736 - R 7,746 R 92,892 R 440 R 0 R 0 R 8,286 - R 8,296 R 99,492 R 539 R 7 R 0

R 7,747 - R 7,757 R 93,024 R 442 R 0 R 0 R 8,297 - R 8,307 R 99,624 R 541 R 9 R 0

R 7,758 - R 7,768 R 93,156 R 444 R 0 R 0 R 8,308 - R 8,318 R 99,756 R 543 R 11 R 0

R 7,769 - R 7,779 R 93,288 R 446 R 0 R 0 R 8,319 - R 8,329 R 99,888 R 545 R 12 R 0

R 7,780 - R 7,790 R 93,420 R 448 R 0 R 0 R 8,330 - R 8,340 R 100,020 R 547 R 14 R 0

R 7,791 - R 7,801 R 93,552 R 450 R 0 R 0 R 8,341 - R 8,351 R 100,152 R 549 R 16 R 0

R 7,802 - R 7,812 R 93,684 R 452 R 0 R 0 R 8,352 - R 8,362 R 100,284 R 551 R 18 R 0

R 7,813 - R 7,823 R 93,816 R 454 R 0 R 0 R 8,363 - R 8,373 R 100,416 R 553 R 20 R 0

R 7,274 - R 8,373 TABLE C

Page 95: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 5 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 8,374 - R 8,389 R 100,578 R 555 R 23 R 0 R 9,174 - R 9,189 R 110,178 R 699 R 167 R 0

R 8,390 - R 8,405 R 100,770 R 558 R 26 R 0 R 9,190 - R 9,205 R 110,370 R 702 R 170 R 0

R 8,406 - R 8,421 R 100,962 R 561 R 29 R 0 R 9,206 - R 9,221 R 110,562 R 705 R 173 R 0

R 8,422 - R 8,437 R 101,154 R 564 R 31 R 0 R 9,222 - R 9,237 R 110,754 R 708 R 175 R 0

R 8,438 - R 8,453 R 101,346 R 567 R 34 R 0 R 9,238 - R 9,253 R 110,946 R 711 R 178 R 1

R 8,454 - R 8,469 R 101,538 R 570 R 37 R 0 R 9,254 - R 9,269 R 111,138 R 714 R 181 R 4

R 8,470 - R 8,485 R 101,730 R 573 R 40 R 0 R 9,270 - R 9,285 R 111,330 R 717 R 184 R 7

R 8,486 - R 8,501 R 101,922 R 575 R 43 R 0 R 9,286 - R 9,301 R 111,522 R 719 R 187 R 9

R 8,502 - R 8,517 R 102,114 R 578 R 46 R 0 R 9,302 - R 9,317 R 111,714 R 722 R 190 R 12

R 8,518 - R 8,533 R 102,306 R 581 R 49 R 0 R 9,318 - R 9,333 R 111,906 R 725 R 193 R 15

R 8,534 - R 8,549 R 102,498 R 584 R 52 R 0 R 9,334 - R 9,349 R 112,098 R 728 R 196 R 18

R 8,550 - R 8,565 R 102,690 R 587 R 55 R 0 R 9,350 - R 9,365 R 112,290 R 731 R 199 R 21

R 8,566 - R 8,581 R 102,882 R 590 R 57 R 0 R 9,366 - R 9,381 R 112,482 R 734 R 201 R 24

R 8,582 - R 8,597 R 103,074 R 593 R 60 R 0 R 9,382 - R 9,397 R 112,674 R 737 R 204 R 27

R 8,598 - R 8,613 R 103,266 R 596 R 63 R 0 R 9,398 - R 9,413 R 112,866 R 740 R 207 R 30

R 8,614 - R 8,629 R 103,458 R 599 R 66 R 0 R 9,414 - R 9,429 R 113,058 R 743 R 210 R 33

R 8,630 - R 8,645 R 103,650 R 601 R 69 R 0 R 9,430 - R 9,445 R 113,250 R 745 R 213 R 35

R 8,646 - R 8,661 R 103,842 R 604 R 72 R 0 R 9,446 - R 9,461 R 113,442 R 748 R 216 R 38

R 8,662 - R 8,677 R 104,034 R 607 R 75 R 0 R 9,462 - R 9,477 R 113,634 R 751 R 219 R 41

R 8,678 - R 8,693 R 104,226 R 610 R 78 R 0 R 9,478 - R 9,493 R 113,826 R 754 R 222 R 44

R 8,694 - R 8,709 R 104,418 R 613 R 80 R 0 R 9,494 - R 9,509 R 114,018 R 757 R 224 R 47

R 8,710 - R 8,725 R 104,610 R 616 R 83 R 0 R 9,510 - R 9,525 R 114,210 R 760 R 227 R 50

R 8,726 - R 8,741 R 104,802 R 619 R 86 R 0 R 9,526 - R 9,541 R 114,402 R 763 R 230 R 53

R 8,742 - R 8,757 R 104,994 R 622 R 89 R 0 R 9,542 - R 9,557 R 114,594 R 766 R 233 R 56

R 8,758 - R 8,773 R 105,186 R 624 R 92 R 0 R 9,558 - R 9,573 R 114,786 R 768 R 236 R 58

R 8,774 - R 8,789 R 105,378 R 627 R 95 R 0 R 9,574 - R 9,589 R 114,978 R 771 R 239 R 61

R 8,790 - R 8,805 R 105,570 R 630 R 98 R 0 R 9,590 - R 9,605 R 115,170 R 774 R 242 R 64

R 8,806 - R 8,821 R 105,762 R 633 R 101 R 0 R 9,606 - R 9,621 R 115,362 R 777 R 245 R 67

R 8,822 - R 8,837 R 105,954 R 636 R 103 R 0 R 9,622 - R 9,637 R 115,554 R 780 R 247 R 70

R 8,838 - R 8,853 R 106,146 R 639 R 106 R 0 R 9,638 - R 9,653 R 115,746 R 783 R 250 R 73

R 8,854 - R 8,869 R 106,338 R 642 R 109 R 0 R 9,654 - R 9,669 R 115,938 R 786 R 253 R 76

R 8,870 - R 8,885 R 106,530 R 645 R 112 R 0 R 9,670 - R 9,685 R 116,130 R 789 R 256 R 79

R 8,886 - R 8,901 R 106,722 R 647 R 115 R 0 R 9,686 - R 9,701 R 116,322 R 791 R 259 R 81

R 8,902 - R 8,917 R 106,914 R 650 R 118 R 0 R 9,702 - R 9,717 R 116,514 R 794 R 262 R 84

R 8,918 - R 8,933 R 107,106 R 653 R 121 R 0 R 9,718 - R 9,733 R 116,706 R 797 R 265 R 87

R 8,934 - R 8,949 R 107,298 R 656 R 124 R 0 R 9,734 - R 9,749 R 116,898 R 800 R 268 R 90

R 8,950 - R 8,965 R 107,490 R 659 R 127 R 0 R 9,750 - R 9,765 R 117,090 R 803 R 271 R 93

R 8,966 - R 8,981 R 107,682 R 662 R 129 R 0 R 9,766 - R 9,781 R 117,282 R 806 R 273 R 96

R 8,982 - R 8,997 R 107,874 R 665 R 132 R 0 R 9,782 - R 9,797 R 117,474 R 809 R 276 R 99

R 8,998 - R 9,013 R 108,066 R 668 R 135 R 0 R 9,798 - R 9,813 R 117,666 R 812 R 279 R 102

R 9,014 - R 9,029 R 108,258 R 671 R 138 R 0 R 9,814 - R 9,829 R 117,858 R 815 R 282 R 105

R 9,030 - R 9,045 R 108,450 R 673 R 141 R 0 R 9,830 - R 9,845 R 118,050 R 817 R 285 R 107

R 9,046 - R 9,061 R 108,642 R 676 R 144 R 0 R 9,846 - R 9,861 R 118,242 R 820 R 288 R 110

R 9,062 - R 9,077 R 108,834 R 679 R 147 R 0 R 9,862 - R 9,877 R 118,434 R 823 R 291 R 113

R 9,078 - R 9,093 R 109,026 R 682 R 150 R 0 R 9,878 - R 9,893 R 118,626 R 826 R 294 R 116

R 9,094 - R 9,109 R 109,218 R 685 R 152 R 0 R 9,894 - R 9,909 R 118,818 R 829 R 296 R 119

R 9,110 - R 9,125 R 109,410 R 688 R 155 R 0 R 9,910 - R 9,925 R 119,010 R 832 R 299 R 122

R 9,126 - R 9,141 R 109,602 R 691 R 158 R 0 R 9,926 - R 9,941 R 119,202 R 835 R 302 R 125

R 9,142 - R 9,157 R 109,794 R 694 R 161 R 0 R 9,942 - R 9,957 R 119,394 R 838 R 305 R 128

R 9,158 - R 9,173 R 109,986 R 696 R 164 R 0 R 9,958 - R 9,973 R 119,586 R 840 R 308 R 130

R 8,374 - R 9,973 TABLE C

Page 96: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 6 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 9,974 - R 9,989 R 119,778 R 843 R 311 R 133 R 10,774 - R 10,789 R 129,378 R 987 R 455 R 277

R 9,990 - R 10,005 R 119,970 R 846 R 314 R 136 R 10,790 - R 10,805 R 129,570 R 990 R 458 R 280

R 10,006 - R 10,021 R 120,162 R 849 R 317 R 139 R 10,806 - R 10,821 R 129,762 R 993 R 461 R 283

R 10,022 - R 10,037 R 120,354 R 852 R 319 R 142 R 10,822 - R 10,837 R 129,954 R 996 R 463 R 286

R 10,038 - R 10,053 R 120,546 R 855 R 322 R 145 R 10,838 - R 10,853 R 130,146 R 999 R 466 R 289

R 10,054 - R 10,069 R 120,738 R 858 R 325 R 148 R 10,854 - R 10,869 R 130,338 R 1,002 R 469 R 292

R 10,070 - R 10,085 R 120,930 R 861 R 328 R 151 R 10,870 - R 10,885 R 130,530 R 1,005 R 472 R 295

R 10,086 - R 10,101 R 121,122 R 863 R 331 R 153 R 10,886 - R 10,901 R 130,722 R 1,007 R 475 R 297

R 10,102 - R 10,117 R 121,314 R 866 R 334 R 156 R 10,902 - R 10,917 R 130,914 R 1,010 R 478 R 300

R 10,118 - R 10,133 R 121,506 R 869 R 337 R 159 R 10,918 - R 10,933 R 131,106 R 1,013 R 481 R 303

R 10,134 - R 10,149 R 121,698 R 872 R 340 R 162 R 10,934 - R 10,949 R 131,298 R 1,016 R 484 R 306

R 10,150 - R 10,165 R 121,890 R 875 R 343 R 165 R 10,950 - R 10,965 R 131,490 R 1,019 R 487 R 309

R 10,166 - R 10,181 R 122,082 R 878 R 345 R 168 R 10,966 - R 10,981 R 131,682 R 1,022 R 489 R 312

R 10,182 - R 10,197 R 122,274 R 881 R 348 R 171 R 10,982 - R 10,997 R 131,874 R 1,025 R 492 R 315

R 10,198 - R 10,213 R 122,466 R 884 R 351 R 174 R 10,998 - R 11,013 R 132,066 R 1,028 R 495 R 318

R 10,214 - R 10,229 R 122,658 R 887 R 354 R 177 R 11,014 - R 11,029 R 132,258 R 1,031 R 498 R 321

R 10,230 - R 10,245 R 122,850 R 889 R 357 R 179 R 11,030 - R 11,045 R 132,450 R 1,033 R 501 R 323

R 10,246 - R 10,261 R 123,042 R 892 R 360 R 182 R 11,046 - R 11,061 R 132,642 R 1,036 R 504 R 326

R 10,262 - R 10,277 R 123,234 R 895 R 363 R 185 R 11,062 - R 11,077 R 132,834 R 1,039 R 507 R 329

R 10,278 - R 10,293 R 123,426 R 898 R 366 R 188 R 11,078 - R 11,093 R 133,026 R 1,042 R 510 R 332

R 10,294 - R 10,309 R 123,618 R 901 R 368 R 191 R 11,094 - R 11,109 R 133,218 R 1,045 R 512 R 335

R 10,310 - R 10,325 R 123,810 R 904 R 371 R 194 R 11,110 - R 11,125 R 133,410 R 1,048 R 515 R 338

R 10,326 - R 10,341 R 124,002 R 907 R 374 R 197 R 11,126 - R 11,141 R 133,602 R 1,051 R 518 R 341

R 10,342 - R 10,357 R 124,194 R 910 R 377 R 200 R 11,142 - R 11,157 R 133,794 R 1,054 R 521 R 344

R 10,358 - R 10,373 R 124,386 R 912 R 380 R 202 R 11,158 - R 11,173 R 133,986 R 1,056 R 524 R 346

R 10,374 - R 10,389 R 124,578 R 915 R 383 R 205 R 11,174 - R 11,189 R 134,178 R 1,059 R 527 R 349

R 10,390 - R 10,405 R 124,770 R 918 R 386 R 208 R 11,190 - R 11,205 R 134,370 R 1,062 R 530 R 352

R 10,406 - R 10,421 R 124,962 R 921 R 389 R 211 R 11,206 - R 11,221 R 134,562 R 1,065 R 533 R 355

R 10,422 - R 10,437 R 125,154 R 924 R 391 R 214 R 11,222 - R 11,237 R 134,754 R 1,068 R 535 R 358

R 10,438 - R 10,453 R 125,346 R 927 R 394 R 217 R 11,238 - R 11,253 R 134,946 R 1,071 R 538 R 361

R 10,454 - R 10,469 R 125,538 R 930 R 397 R 220 R 11,254 - R 11,269 R 135,138 R 1,074 R 541 R 364

R 10,470 - R 10,485 R 125,730 R 933 R 400 R 223 R 11,270 - R 11,285 R 135,330 R 1,077 R 544 R 367

R 10,486 - R 10,501 R 125,922 R 935 R 403 R 225 R 11,286 - R 11,301 R 135,522 R 1,079 R 547 R 369

R 10,502 - R 10,517 R 126,114 R 938 R 406 R 228 R 11,302 - R 11,317 R 135,714 R 1,082 R 550 R 372

R 10,518 - R 10,533 R 126,306 R 941 R 409 R 231 R 11,318 - R 11,333 R 135,906 R 1,085 R 553 R 375

R 10,534 - R 10,549 R 126,498 R 944 R 412 R 234 R 11,334 - R 11,349 R 136,098 R 1,088 R 556 R 378

R 10,550 - R 10,565 R 126,690 R 947 R 415 R 237 R 11,350 - R 11,365 R 136,290 R 1,091 R 559 R 381

R 10,566 - R 10,581 R 126,882 R 950 R 417 R 240 R 11,366 - R 11,381 R 136,482 R 1,094 R 561 R 384

R 10,582 - R 10,597 R 127,074 R 953 R 420 R 243 R 11,382 - R 11,397 R 136,674 R 1,097 R 564 R 387

R 10,598 - R 10,613 R 127,266 R 956 R 423 R 246 R 11,398 - R 11,413 R 136,866 R 1,100 R 567 R 390

R 10,614 - R 10,629 R 127,458 R 959 R 426 R 249 R 11,414 - R 11,429 R 137,058 R 1,103 R 570 R 393

R 10,630 - R 10,645 R 127,650 R 961 R 429 R 251 R 11,430 - R 11,445 R 137,250 R 1,105 R 573 R 395

R 10,646 - R 10,661 R 127,842 R 964 R 432 R 254 R 11,446 - R 11,461 R 137,442 R 1,108 R 576 R 398

R 10,662 - R 10,677 R 128,034 R 967 R 435 R 257 R 11,462 - R 11,477 R 137,634 R 1,111 R 579 R 401

R 10,678 - R 10,693 R 128,226 R 970 R 438 R 260 R 11,478 - R 11,493 R 137,826 R 1,114 R 582 R 404

R 10,694 - R 10,709 R 128,418 R 973 R 440 R 263 R 11,494 - R 11,509 R 138,018 R 1,117 R 584 R 407

R 10,710 - R 10,725 R 128,610 R 976 R 443 R 266 R 11,510 - R 11,525 R 138,210 R 1,120 R 587 R 410

R 10,726 - R 10,741 R 128,802 R 979 R 446 R 269 R 11,526 - R 11,541 R 138,402 R 1,123 R 590 R 413

R 10,742 - R 10,757 R 128,994 R 982 R 449 R 272 R 11,542 - R 11,557 R 138,594 R 1,126 R 593 R 416

R 10,758 - R 10,773 R 129,186 R 984 R 452 R 274 R 11,558 - R 11,573 R 138,786 R 1,128 R 596 R 418

R 9,974 - R 11,573 TABLE C

Page 97: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 7 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 11,574 - R 11,594 R 139,008 R 1,132 R 599 R 422 R 12,624 - R 12,644 R 151,608 R 1,321 R 788 R 611

R 11,595 - R 11,615 R 139,260 R 1,136 R 603 R 426 R 12,645 - R 12,665 R 151,860 R 1,325 R 792 R 615

R 11,616 - R 11,636 R 139,512 R 1,139 R 607 R 429 R 12,666 - R 12,686 R 152,112 R 1,328 R 796 R 618

R 11,637 - R 11,657 R 139,764 R 1,143 R 611 R 433 R 12,687 - R 12,707 R 152,364 R 1,332 R 800 R 622

R 11,658 - R 11,678 R 140,016 R 1,147 R 614 R 437 R 12,708 - R 12,728 R 152,616 R 1,336 R 803 R 626

R 11,679 - R 11,699 R 140,268 R 1,151 R 618 R 441 R 12,729 - R 12,749 R 152,868 R 1,340 R 807 R 630

R 11,700 - R 11,720 R 140,520 R 1,154 R 622 R 444 R 12,750 - R 12,770 R 153,120 R 1,343 R 811 R 633

R 11,721 - R 11,741 R 140,772 R 1,158 R 626 R 448 R 12,771 - R 12,791 R 153,372 R 1,347 R 815 R 637

R 11,742 - R 11,762 R 141,024 R 1,162 R 630 R 452 R 12,792 - R 12,812 R 153,624 R 1,351 R 819 R 641

R 11,763 - R 11,783 R 141,276 R 1,166 R 633 R 456 R 12,813 - R 12,833 R 153,876 R 1,355 R 822 R 645

R 11,784 - R 11,804 R 141,528 R 1,170 R 637 R 460 R 12,834 - R 12,854 R 154,128 R 1,359 R 826 R 649

R 11,805 - R 11,825 R 141,780 R 1,173 R 641 R 463 R 12,855 - R 12,875 R 154,380 R 1,362 R 830 R 652

R 11,826 - R 11,846 R 142,032 R 1,177 R 645 R 467 R 12,876 - R 12,896 R 154,632 R 1,366 R 834 R 656

R 11,847 - R 11,867 R 142,284 R 1,181 R 648 R 471 R 12,897 - R 12,917 R 154,884 R 1,370 R 837 R 660

R 11,868 - R 11,888 R 142,536 R 1,185 R 652 R 475 R 12,918 - R 12,938 R 155,136 R 1,374 R 841 R 664

R 11,889 - R 11,909 R 142,788 R 1,188 R 656 R 478 R 12,939 - R 12,959 R 155,388 R 1,377 R 845 R 667

R 11,910 - R 11,930 R 143,040 R 1,192 R 660 R 482 R 12,960 - R 12,980 R 155,640 R 1,381 R 849 R 671

R 11,931 - R 11,951 R 143,292 R 1,196 R 664 R 486 R 12,981 - R 13,001 R 155,892 R 1,385 R 853 R 675

R 11,952 - R 11,972 R 143,544 R 1,200 R 667 R 490 R 13,002 - R 13,022 R 156,144 R 1,389 R 856 R 679

R 11,973 - R 11,993 R 143,796 R 1,204 R 671 R 494 R 13,023 - R 13,043 R 156,396 R 1,393 R 860 R 683

R 11,994 - R 12,014 R 144,048 R 1,207 R 675 R 497 R 13,044 - R 13,064 R 156,648 R 1,396 R 864 R 686

R 12,015 - R 12,035 R 144,300 R 1,211 R 679 R 501 R 13,065 - R 13,085 R 156,900 R 1,400 R 868 R 690

R 12,036 - R 12,056 R 144,552 R 1,215 R 682 R 505 R 13,086 - R 13,106 R 157,152 R 1,404 R 871 R 694

R 12,057 - R 12,077 R 144,804 R 1,219 R 686 R 509 R 13,107 - R 13,127 R 157,404 R 1,408 R 875 R 698

R 12,078 - R 12,098 R 145,056 R 1,223 R 690 R 513 R 13,128 - R 13,148 R 157,656 R 1,412 R 879 R 702

R 12,099 - R 12,119 R 145,308 R 1,226 R 694 R 516 R 13,149 - R 13,169 R 157,908 R 1,415 R 883 R 705

R 12,120 - R 12,140 R 145,560 R 1,230 R 698 R 520 R 13,170 - R 13,190 R 158,160 R 1,419 R 887 R 709

R 12,141 - R 12,161 R 145,812 R 1,234 R 701 R 524 R 13,191 - R 13,211 R 158,412 R 1,423 R 890 R 713

R 12,162 - R 12,182 R 146,064 R 1,238 R 705 R 528 R 13,212 - R 13,232 R 158,664 R 1,427 R 894 R 717

R 12,183 - R 12,203 R 146,316 R 1,241 R 709 R 531 R 13,233 - R 13,253 R 158,916 R 1,430 R 898 R 720

R 12,204 - R 12,224 R 146,568 R 1,245 R 713 R 535 R 13,254 - R 13,274 R 159,168 R 1,434 R 902 R 724

R 12,225 - R 12,245 R 146,820 R 1,249 R 716 R 539 R 13,275 - R 13,295 R 159,420 R 1,438 R 905 R 728

R 12,246 - R 12,266 R 147,072 R 1,253 R 720 R 543 R 13,296 - R 13,316 R 159,672 R 1,442 R 909 R 732

R 12,267 - R 12,287 R 147,324 R 1,257 R 724 R 547 R 13,317 - R 13,337 R 159,924 R 1,446 R 913 R 736

R 12,288 - R 12,308 R 147,576 R 1,260 R 728 R 550 R 13,338 - R 13,358 R 160,176 R 1,450 R 918 R 740

R 12,309 - R 12,329 R 147,828 R 1,264 R 732 R 554 R 13,359 - R 13,379 R 160,428 R 1,456 R 923 R 746

R 12,330 - R 12,350 R 148,080 R 1,268 R 735 R 558 R 13,380 - R 13,400 R 160,680 R 1,461 R 928 R 751

R 12,351 - R 12,371 R 148,332 R 1,272 R 739 R 562 R 13,401 - R 13,421 R 160,932 R 1,466 R 934 R 756

R 12,372 - R 12,392 R 148,584 R 1,275 R 743 R 565 R 13,422 - R 13,442 R 161,184 R 1,471 R 939 R 761

R 12,393 - R 12,413 R 148,836 R 1,279 R 747 R 569 R 13,443 - R 13,463 R 161,436 R 1,477 R 944 R 767

R 12,414 - R 12,434 R 149,088 R 1,283 R 750 R 573 R 13,464 - R 13,484 R 161,688 R 1,482 R 949 R 772

R 12,435 - R 12,455 R 149,340 R 1,287 R 754 R 577 R 13,485 - R 13,505 R 161,940 R 1,487 R 955 R 777

R 12,456 - R 12,476 R 149,592 R 1,291 R 758 R 581 R 13,506 - R 13,526 R 162,192 R 1,492 R 960 R 782

R 12,477 - R 12,497 R 149,844 R 1,294 R 762 R 584 R 13,527 - R 13,547 R 162,444 R 1,498 R 965 R 788

R 12,498 - R 12,518 R 150,096 R 1,298 R 766 R 588 R 13,548 - R 13,568 R 162,696 R 1,503 R 970 R 793

R 12,519 - R 12,539 R 150,348 R 1,302 R 769 R 592 R 13,569 - R 13,589 R 162,948 R 1,508 R 976 R 798

R 12,540 - R 12,560 R 150,600 R 1,306 R 773 R 596 R 13,590 - R 13,610 R 163,200 R 1,513 R 981 R 803

R 12,561 - R 12,581 R 150,852 R 1,309 R 777 R 599 R 13,611 - R 13,631 R 163,452 R 1,519 R 986 R 809

R 12,582 - R 12,602 R 151,104 R 1,313 R 781 R 603 R 13,632 - R 13,652 R 163,704 R 1,524 R 991 R 814

R 12,603 - R 12,623 R 151,356 R 1,317 R 785 R 607 R 13,653 - R 13,673 R 163,956 R 1,529 R 997 R 819

R 11,574 - R 13,673 TABLE C

Page 98: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 8 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 13,674 - R 13,694 R 164,208 R 1,534 R 1,002 R 824 R 14,724 - R 14,744 R 176,808 R 1,797 R 1,264 R 1,087

R 13,695 - R 13,715 R 164,460 R 1,540 R 1,007 R 830 R 14,745 - R 14,765 R 177,060 R 1,802 R 1,270 R 1,092

R 13,716 - R 13,736 R 164,712 R 1,545 R 1,012 R 835 R 14,766 - R 14,786 R 177,312 R 1,807 R 1,275 R 1,097

R 13,737 - R 13,757 R 164,964 R 1,550 R 1,018 R 840 R 14,787 - R 14,807 R 177,564 R 1,813 R 1,280 R 1,103

R 13,758 - R 13,778 R 165,216 R 1,555 R 1,023 R 845 R 14,808 - R 14,828 R 177,816 R 1,818 R 1,285 R 1,108

R 13,779 - R 13,799 R 165,468 R 1,561 R 1,028 R 851 R 14,829 - R 14,849 R 178,068 R 1,823 R 1,291 R 1,113

R 13,800 - R 13,820 R 165,720 R 1,566 R 1,033 R 856 R 14,850 - R 14,870 R 178,320 R 1,828 R 1,296 R 1,118

R 13,821 - R 13,841 R 165,972 R 1,571 R 1,039 R 861 R 14,871 - R 14,891 R 178,572 R 1,834 R 1,301 R 1,124

R 13,842 - R 13,862 R 166,224 R 1,576 R 1,044 R 866 R 14,892 - R 14,912 R 178,824 R 1,839 R 1,306 R 1,129

R 13,863 - R 13,883 R 166,476 R 1,582 R 1,049 R 872 R 14,913 - R 14,933 R 179,076 R 1,844 R 1,312 R 1,134

R 13,884 - R 13,904 R 166,728 R 1,587 R 1,054 R 877 R 14,934 - R 14,954 R 179,328 R 1,849 R 1,317 R 1,139

R 13,905 - R 13,925 R 166,980 R 1,592 R 1,060 R 882 R 14,955 - R 14,975 R 179,580 R 1,855 R 1,322 R 1,145

R 13,926 - R 13,946 R 167,232 R 1,597 R 1,065 R 887 R 14,976 - R 14,996 R 179,832 R 1,860 R 1,327 R 1,150

R 13,947 - R 13,967 R 167,484 R 1,603 R 1,070 R 893 R 14,997 - R 15,017 R 180,084 R 1,865 R 1,333 R 1,155

R 13,968 - R 13,988 R 167,736 R 1,608 R 1,075 R 898 R 15,018 - R 15,038 R 180,336 R 1,870 R 1,338 R 1,160

R 13,989 - R 14,009 R 167,988 R 1,613 R 1,081 R 903 R 15,039 - R 15,059 R 180,588 R 1,876 R 1,343 R 1,166

R 14,010 - R 14,030 R 168,240 R 1,618 R 1,086 R 908 R 15,060 - R 15,080 R 180,840 R 1,881 R 1,348 R 1,171

R 14,031 - R 14,051 R 168,492 R 1,624 R 1,091 R 914 R 15,081 - R 15,101 R 181,092 R 1,886 R 1,354 R 1,176

R 14,052 - R 14,072 R 168,744 R 1,629 R 1,096 R 919 R 15,102 - R 15,122 R 181,344 R 1,891 R 1,359 R 1,181

R 14,073 - R 14,093 R 168,996 R 1,634 R 1,102 R 924 R 15,123 - R 15,143 R 181,596 R 1,897 R 1,364 R 1,187

R 14,094 - R 14,114 R 169,248 R 1,639 R 1,107 R 929 R 15,144 - R 15,164 R 181,848 R 1,902 R 1,369 R 1,192

R 14,115 - R 14,135 R 169,500 R 1,645 R 1,112 R 935 R 15,165 - R 15,185 R 182,100 R 1,907 R 1,375 R 1,197

R 14,136 - R 14,156 R 169,752 R 1,650 R 1,117 R 940 R 15,186 - R 15,206 R 182,352 R 1,912 R 1,380 R 1,202

R 14,157 - R 14,177 R 170,004 R 1,655 R 1,123 R 945 R 15,207 - R 15,227 R 182,604 R 1,918 R 1,385 R 1,208

R 14,178 - R 14,198 R 170,256 R 1,660 R 1,128 R 950 R 15,228 - R 15,248 R 182,856 R 1,923 R 1,390 R 1,213

R 14,199 - R 14,219 R 170,508 R 1,666 R 1,133 R 956 R 15,249 - R 15,269 R 183,108 R 1,928 R 1,396 R 1,218

R 14,220 - R 14,240 R 170,760 R 1,671 R 1,138 R 961 R 15,270 - R 15,290 R 183,360 R 1,933 R 1,401 R 1,223

R 14,241 - R 14,261 R 171,012 R 1,676 R 1,144 R 966 R 15,291 - R 15,311 R 183,612 R 1,939 R 1,406 R 1,229

R 14,262 - R 14,282 R 171,264 R 1,681 R 1,149 R 971 R 15,312 - R 15,332 R 183,864 R 1,944 R 1,411 R 1,234

R 14,283 - R 14,303 R 171,516 R 1,687 R 1,154 R 977 R 15,333 - R 15,353 R 184,116 R 1,949 R 1,417 R 1,239

R 14,304 - R 14,324 R 171,768 R 1,692 R 1,159 R 982 R 15,354 - R 15,374 R 184,368 R 1,954 R 1,422 R 1,244

R 14,325 - R 14,345 R 172,020 R 1,697 R 1,165 R 987 R 15,375 - R 15,395 R 184,620 R 1,960 R 1,427 R 1,250

R 14,346 - R 14,366 R 172,272 R 1,702 R 1,170 R 992 R 15,396 - R 15,416 R 184,872 R 1,965 R 1,432 R 1,255

R 14,367 - R 14,387 R 172,524 R 1,708 R 1,175 R 998 R 15,417 - R 15,437 R 185,124 R 1,970 R 1,438 R 1,260

R 14,388 - R 14,408 R 172,776 R 1,713 R 1,180 R 1,003 R 15,438 - R 15,458 R 185,376 R 1,975 R 1,443 R 1,265

R 14,409 - R 14,429 R 173,028 R 1,718 R 1,186 R 1,008 R 15,459 - R 15,479 R 185,628 R 1,981 R 1,448 R 1,271

R 14,430 - R 14,450 R 173,280 R 1,723 R 1,191 R 1,013 R 15,480 - R 15,500 R 185,880 R 1,986 R 1,453 R 1,276

R 14,451 - R 14,471 R 173,532 R 1,729 R 1,196 R 1,019 R 15,501 - R 15,521 R 186,132 R 1,991 R 1,459 R 1,281

R 14,472 - R 14,492 R 173,784 R 1,734 R 1,201 R 1,024 R 15,522 - R 15,542 R 186,384 R 1,996 R 1,464 R 1,286

R 14,493 - R 14,513 R 174,036 R 1,739 R 1,207 R 1,029 R 15,543 - R 15,563 R 186,636 R 2,002 R 1,469 R 1,292

R 14,514 - R 14,534 R 174,288 R 1,744 R 1,212 R 1,034 R 15,564 - R 15,584 R 186,888 R 2,007 R 1,474 R 1,297

R 14,535 - R 14,555 R 174,540 R 1,750 R 1,217 R 1,040 R 15,585 - R 15,605 R 187,140 R 2,012 R 1,480 R 1,302

R 14,556 - R 14,576 R 174,792 R 1,755 R 1,222 R 1,045 R 15,606 - R 15,626 R 187,392 R 2,017 R 1,485 R 1,307

R 14,577 - R 14,597 R 175,044 R 1,760 R 1,228 R 1,050 R 15,627 - R 15,647 R 187,644 R 2,023 R 1,490 R 1,313

R 14,598 - R 14,618 R 175,296 R 1,765 R 1,233 R 1,055 R 15,648 - R 15,668 R 187,896 R 2,028 R 1,495 R 1,318

R 14,619 - R 14,639 R 175,548 R 1,771 R 1,238 R 1,061 R 15,669 - R 15,689 R 188,148 R 2,033 R 1,501 R 1,323

R 14,640 - R 14,660 R 175,800 R 1,776 R 1,243 R 1,066 R 15,690 - R 15,710 R 188,400 R 2,038 R 1,506 R 1,328

R 14,661 - R 14,681 R 176,052 R 1,781 R 1,249 R 1,071 R 15,711 - R 15,731 R 188,652 R 2,044 R 1,511 R 1,334

R 14,682 - R 14,702 R 176,304 R 1,786 R 1,254 R 1,076 R 15,732 - R 15,752 R 188,904 R 2,049 R 1,516 R 1,339

R 14,703 - R 14,723 R 176,556 R 1,792 R 1,259 R 1,082 R 15,753 - R 15,773 R 189,156 R 2,054 R 1,522 R 1,344

R 13,674 - R 15,773 TABLE C

Page 99: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 9 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 15,774 - R 15,799 R 189,438 R 2,060 R 1,527 R 1,350 R 17,074 - R 17,099 R 205,038 R 2,385 R 1,852 R 1,675

R 15,800 - R 15,825 R 189,750 R 2,066 R 1,534 R 1,356 R 17,100 - R 17,125 R 205,350 R 2,391 R 1,859 R 1,681

R 15,826 - R 15,851 R 190,062 R 2,073 R 1,540 R 1,363 R 17,126 - R 17,151 R 205,662 R 2,398 R 1,865 R 1,688

R 15,852 - R 15,877 R 190,374 R 2,079 R 1,547 R 1,369 R 17,152 - R 17,177 R 205,974 R 2,404 R 1,872 R 1,694

R 15,878 - R 15,903 R 190,686 R 2,086 R 1,553 R 1,376 R 17,178 - R 17,203 R 206,286 R 2,411 R 1,878 R 1,701

R 15,904 - R 15,929 R 190,998 R 2,092 R 1,560 R 1,382 R 17,204 - R 17,229 R 206,598 R 2,417 R 1,885 R 1,707

R 15,930 - R 15,955 R 191,310 R 2,099 R 1,566 R 1,389 R 17,230 - R 17,255 R 206,910 R 2,424 R 1,891 R 1,714

R 15,956 - R 15,981 R 191,622 R 2,105 R 1,573 R 1,395 R 17,256 - R 17,281 R 207,222 R 2,430 R 1,898 R 1,720

R 15,982 - R 16,007 R 191,934 R 2,112 R 1,579 R 1,402 R 17,282 - R 17,307 R 207,534 R 2,437 R 1,904 R 1,727

R 16,008 - R 16,033 R 192,246 R 2,118 R 1,586 R 1,408 R 17,308 - R 17,333 R 207,846 R 2,443 R 1,911 R 1,733

R 16,034 - R 16,059 R 192,558 R 2,125 R 1,592 R 1,415 R 17,334 - R 17,359 R 208,158 R 2,450 R 1,917 R 1,740

R 16,060 - R 16,085 R 192,870 R 2,131 R 1,599 R 1,421 R 17,360 - R 17,385 R 208,470 R 2,456 R 1,924 R 1,746

R 16,086 - R 16,111 R 193,182 R 2,138 R 1,605 R 1,428 R 17,386 - R 17,411 R 208,782 R 2,463 R 1,930 R 1,753

R 16,112 - R 16,137 R 193,494 R 2,144 R 1,612 R 1,434 R 17,412 - R 17,437 R 209,094 R 2,469 R 1,937 R 1,759

R 16,138 - R 16,163 R 193,806 R 2,151 R 1,618 R 1,441 R 17,438 - R 17,463 R 209,406 R 2,476 R 1,943 R 1,766

R 16,164 - R 16,189 R 194,118 R 2,157 R 1,625 R 1,447 R 17,464 - R 17,489 R 209,718 R 2,482 R 1,950 R 1,772

R 16,190 - R 16,215 R 194,430 R 2,164 R 1,631 R 1,454 R 17,490 - R 17,515 R 210,030 R 2,489 R 1,956 R 1,779

R 16,216 - R 16,241 R 194,742 R 2,170 R 1,638 R 1,460 R 17,516 - R 17,541 R 210,342 R 2,495 R 1,963 R 1,785

R 16,242 - R 16,267 R 195,054 R 2,177 R 1,644 R 1,467 R 17,542 - R 17,567 R 210,654 R 2,502 R 1,969 R 1,792

R 16,268 - R 16,293 R 195,366 R 2,183 R 1,651 R 1,473 R 17,568 - R 17,593 R 210,966 R 2,508 R 1,976 R 1,798

R 16,294 - R 16,319 R 195,678 R 2,190 R 1,657 R 1,480 R 17,594 - R 17,619 R 211,278 R 2,515 R 1,982 R 1,805

R 16,320 - R 16,345 R 195,990 R 2,196 R 1,664 R 1,486 R 17,620 - R 17,645 R 211,590 R 2,521 R 1,989 R 1,811

R 16,346 - R 16,371 R 196,302 R 2,203 R 1,670 R 1,493 R 17,646 - R 17,671 R 211,902 R 2,528 R 1,995 R 1,818

R 16,372 - R 16,397 R 196,614 R 2,209 R 1,677 R 1,499 R 17,672 - R 17,697 R 212,214 R 2,534 R 2,002 R 1,824

R 16,398 - R 16,423 R 196,926 R 2,216 R 1,683 R 1,506 R 17,698 - R 17,723 R 212,526 R 2,541 R 2,008 R 1,831

R 16,424 - R 16,449 R 197,238 R 2,222 R 1,690 R 1,512 R 17,724 - R 17,749 R 212,838 R 2,547 R 2,015 R 1,837

R 16,450 - R 16,475 R 197,550 R 2,229 R 1,696 R 1,519 R 17,750 - R 17,775 R 213,150 R 2,554 R 2,021 R 1,844

R 16,476 - R 16,501 R 197,862 R 2,235 R 1,703 R 1,525 R 17,776 - R 17,801 R 213,462 R 2,560 R 2,028 R 1,850

R 16,502 - R 16,527 R 198,174 R 2,242 R 1,709 R 1,532 R 17,802 - R 17,827 R 213,774 R 2,567 R 2,034 R 1,857

R 16,528 - R 16,553 R 198,486 R 2,248 R 1,716 R 1,538 R 17,828 - R 17,853 R 214,086 R 2,573 R 2,041 R 1,863

R 16,554 - R 16,579 R 198,798 R 2,255 R 1,722 R 1,545 R 17,854 - R 17,879 R 214,398 R 2,580 R 2,047 R 1,870

R 16,580 - R 16,605 R 199,110 R 2,261 R 1,729 R 1,551 R 17,880 - R 17,905 R 214,710 R 2,586 R 2,054 R 1,876

R 16,606 - R 16,631 R 199,422 R 2,268 R 1,735 R 1,558 R 17,906 - R 17,931 R 215,022 R 2,593 R 2,060 R 1,883

R 16,632 - R 16,657 R 199,734 R 2,274 R 1,742 R 1,564 R 17,932 - R 17,957 R 215,334 R 2,599 R 2,067 R 1,889

R 16,658 - R 16,683 R 200,046 R 2,281 R 1,748 R 1,571 R 17,958 - R 17,983 R 215,646 R 2,606 R 2,073 R 1,896

R 16,684 - R 16,709 R 200,358 R 2,287 R 1,755 R 1,577 R 17,984 - R 18,009 R 215,958 R 2,612 R 2,080 R 1,902

R 16,710 - R 16,735 R 200,670 R 2,294 R 1,761 R 1,584 R 18,010 - R 18,035 R 216,270 R 2,619 R 2,086 R 1,909

R 16,736 - R 16,761 R 200,982 R 2,300 R 1,768 R 1,590 R 18,036 - R 18,061 R 216,582 R 2,625 R 2,093 R 1,915

R 16,762 - R 16,787 R 201,294 R 2,307 R 1,774 R 1,597 R 18,062 - R 18,087 R 216,894 R 2,632 R 2,099 R 1,922

R 16,788 - R 16,813 R 201,606 R 2,313 R 1,781 R 1,603 R 18,088 - R 18,113 R 217,206 R 2,638 R 2,106 R 1,928

R 16,814 - R 16,839 R 201,918 R 2,320 R 1,787 R 1,610 R 18,114 - R 18,139 R 217,518 R 2,645 R 2,112 R 1,935

R 16,840 - R 16,865 R 202,230 R 2,326 R 1,794 R 1,616 R 18,140 - R 18,165 R 217,830 R 2,651 R 2,119 R 1,941

R 16,866 - R 16,891 R 202,542 R 2,333 R 1,800 R 1,623 R 18,166 - R 18,191 R 218,142 R 2,658 R 2,125 R 1,948

R 16,892 - R 16,917 R 202,854 R 2,339 R 1,807 R 1,629 R 18,192 - R 18,217 R 218,454 R 2,664 R 2,132 R 1,954

R 16,918 - R 16,943 R 203,166 R 2,346 R 1,813 R 1,636 R 18,218 - R 18,243 R 218,766 R 2,671 R 2,138 R 1,961

R 16,944 - R 16,969 R 203,478 R 2,352 R 1,820 R 1,642 R 18,244 - R 18,269 R 219,078 R 2,677 R 2,145 R 1,967

R 16,970 - R 16,995 R 203,790 R 2,359 R 1,826 R 1,649 R 18,270 - R 18,295 R 219,390 R 2,684 R 2,151 R 1,974

R 16,996 - R 17,021 R 204,102 R 2,365 R 1,833 R 1,655 R 18,296 - R 18,321 R 219,702 R 2,690 R 2,158 R 1,980

R 17,022 - R 17,047 R 204,414 R 2,372 R 1,839 R 1,662 R 18,322 - R 18,347 R 220,014 R 2,697 R 2,164 R 1,987

R 17,048 - R 17,073 R 204,726 R 2,378 R 1,846 R 1,668 R 18,348 - R 18,373 R 220,326 R 2,703 R 2,171 R 1,993

R 15,774 - R 18,373 TABLE C

Page 100: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 10 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 18,374 - R 18,399 R 220,638 R 2,710 R 2,177 R 2,000 R 19,674 - R 19,699 R 236,238 R 3,035 R 2,502 R 2,325

R 18,400 - R 18,425 R 220,950 R 2,716 R 2,184 R 2,006 R 19,700 - R 19,725 R 236,550 R 3,041 R 2,509 R 2,331

R 18,426 - R 18,451 R 221,262 R 2,723 R 2,190 R 2,013 R 19,726 - R 19,751 R 236,862 R 3,048 R 2,515 R 2,338

R 18,452 - R 18,477 R 221,574 R 2,729 R 2,197 R 2,019 R 19,752 - R 19,777 R 237,174 R 3,054 R 2,522 R 2,344

R 18,478 - R 18,503 R 221,886 R 2,736 R 2,203 R 2,026 R 19,778 - R 19,803 R 237,486 R 3,061 R 2,528 R 2,351

R 18,504 - R 18,529 R 222,198 R 2,742 R 2,210 R 2,032 R 19,804 - R 19,829 R 237,798 R 3,067 R 2,535 R 2,357

R 18,530 - R 18,555 R 222,510 R 2,749 R 2,216 R 2,039 R 19,830 - R 19,855 R 238,110 R 3,074 R 2,541 R 2,364

R 18,556 - R 18,581 R 222,822 R 2,755 R 2,223 R 2,045 R 19,856 - R 19,881 R 238,422 R 3,080 R 2,548 R 2,370

R 18,582 - R 18,607 R 223,134 R 2,762 R 2,229 R 2,052 R 19,882 - R 19,907 R 238,734 R 3,087 R 2,554 R 2,377

R 18,608 - R 18,633 R 223,446 R 2,768 R 2,236 R 2,058 R 19,908 - R 19,933 R 239,046 R 3,093 R 2,561 R 2,383

R 18,634 - R 18,659 R 223,758 R 2,775 R 2,242 R 2,065 R 19,934 - R 19,959 R 239,358 R 3,100 R 2,567 R 2,390

R 18,660 - R 18,685 R 224,070 R 2,781 R 2,249 R 2,071 R 19,960 - R 19,985 R 239,670 R 3,106 R 2,574 R 2,396

R 18,686 - R 18,711 R 224,382 R 2,788 R 2,255 R 2,078 R 19,986 - R 20,011 R 239,982 R 3,113 R 2,580 R 2,403

R 18,712 - R 18,737 R 224,694 R 2,794 R 2,262 R 2,084 R 20,012 - R 20,037 R 240,294 R 3,119 R 2,587 R 2,409

R 18,738 - R 18,763 R 225,006 R 2,801 R 2,268 R 2,091 R 20,038 - R 20,063 R 240,606 R 3,126 R 2,593 R 2,416

R 18,764 - R 18,789 R 225,318 R 2,807 R 2,275 R 2,097 R 20,064 - R 20,089 R 240,918 R 3,132 R 2,600 R 2,422

R 18,790 - R 18,815 R 225,630 R 2,814 R 2,281 R 2,104 R 20,090 - R 20,115 R 241,230 R 3,139 R 2,606 R 2,429

R 18,816 - R 18,841 R 225,942 R 2,820 R 2,288 R 2,110 R 20,116 - R 20,141 R 241,542 R 3,145 R 2,613 R 2,435

R 18,842 - R 18,867 R 226,254 R 2,827 R 2,294 R 2,117 R 20,142 - R 20,167 R 241,854 R 3,152 R 2,619 R 2,442

R 18,868 - R 18,893 R 226,566 R 2,833 R 2,301 R 2,123 R 20,168 - R 20,193 R 242,166 R 3,158 R 2,626 R 2,448

R 18,894 - R 18,919 R 226,878 R 2,840 R 2,307 R 2,130 R 20,194 - R 20,219 R 242,478 R 3,165 R 2,632 R 2,455

R 18,920 - R 18,945 R 227,190 R 2,846 R 2,314 R 2,136 R 20,220 - R 20,245 R 242,790 R 3,171 R 2,639 R 2,461

R 18,946 - R 18,971 R 227,502 R 2,853 R 2,320 R 2,143 R 20,246 - R 20,271 R 243,102 R 3,178 R 2,645 R 2,468

R 18,972 - R 18,997 R 227,814 R 2,859 R 2,327 R 2,149 R 20,272 - R 20,297 R 243,414 R 3,184 R 2,652 R 2,474

R 18,998 - R 19,023 R 228,126 R 2,866 R 2,333 R 2,156 R 20,298 - R 20,323 R 243,726 R 3,191 R 2,658 R 2,481

R 19,024 - R 19,049 R 228,438 R 2,872 R 2,340 R 2,162 R 20,324 - R 20,349 R 244,038 R 3,197 R 2,665 R 2,487

R 19,050 - R 19,075 R 228,750 R 2,879 R 2,346 R 2,169 R 20,350 - R 20,375 R 244,350 R 3,204 R 2,671 R 2,494

R 19,076 - R 19,101 R 229,062 R 2,885 R 2,353 R 2,175 R 20,376 - R 20,401 R 244,662 R 3,210 R 2,678 R 2,500

R 19,102 - R 19,127 R 229,374 R 2,892 R 2,359 R 2,182 R 20,402 - R 20,427 R 244,974 R 3,217 R 2,684 R 2,507

R 19,128 - R 19,153 R 229,686 R 2,898 R 2,366 R 2,188 R 20,428 - R 20,453 R 245,286 R 3,223 R 2,691 R 2,513

R 19,154 - R 19,179 R 229,998 R 2,905 R 2,372 R 2,195 R 20,454 - R 20,479 R 245,598 R 3,230 R 2,697 R 2,520

R 19,180 - R 19,205 R 230,310 R 2,911 R 2,379 R 2,201 R 20,480 - R 20,505 R 245,910 R 3,236 R 2,704 R 2,526

R 19,206 - R 19,231 R 230,622 R 2,918 R 2,385 R 2,208 R 20,506 - R 20,531 R 246,222 R 3,243 R 2,710 R 2,533

R 19,232 - R 19,257 R 230,934 R 2,924 R 2,392 R 2,214 R 20,532 - R 20,557 R 246,534 R 3,249 R 2,717 R 2,539

R 19,258 - R 19,283 R 231,246 R 2,931 R 2,398 R 2,221 R 20,558 - R 20,583 R 246,846 R 3,256 R 2,723 R 2,546

R 19,284 - R 19,309 R 231,558 R 2,937 R 2,405 R 2,227 R 20,584 - R 20,609 R 247,158 R 3,262 R 2,730 R 2,552

R 19,310 - R 19,335 R 231,870 R 2,944 R 2,411 R 2,234 R 20,610 - R 20,635 R 247,470 R 3,269 R 2,736 R 2,559

R 19,336 - R 19,361 R 232,182 R 2,950 R 2,418 R 2,240 R 20,636 - R 20,661 R 247,782 R 3,275 R 2,743 R 2,565

R 19,362 - R 19,387 R 232,494 R 2,957 R 2,424 R 2,247 R 20,662 - R 20,687 R 248,094 R 3,282 R 2,749 R 2,572

R 19,388 - R 19,413 R 232,806 R 2,963 R 2,431 R 2,253 R 20,688 - R 20,713 R 248,406 R 3,288 R 2,756 R 2,578

R 19,414 - R 19,439 R 233,118 R 2,970 R 2,437 R 2,260 R 20,714 - R 20,739 R 248,718 R 3,295 R 2,762 R 2,585

R 19,440 - R 19,465 R 233,430 R 2,976 R 2,444 R 2,266 R 20,740 - R 20,765 R 249,030 R 3,301 R 2,769 R 2,591

R 19,466 - R 19,491 R 233,742 R 2,983 R 2,450 R 2,273 R 20,766 - R 20,791 R 249,342 R 3,308 R 2,775 R 2,598

R 19,492 - R 19,517 R 234,054 R 2,989 R 2,457 R 2,279 R 20,792 - R 20,817 R 249,654 R 3,314 R 2,782 R 2,604

R 19,518 - R 19,543 R 234,366 R 2,996 R 2,463 R 2,286 R 20,818 - R 20,843 R 249,966 R 3,321 R 2,788 R 2,611

R 19,544 - R 19,569 R 234,678 R 3,002 R 2,470 R 2,292 R 20,844 - R 20,869 R 250,278 R 3,329 R 2,796 R 2,619

R 19,570 - R 19,595 R 234,990 R 3,009 R 2,476 R 2,299 R 20,870 - R 20,895 R 250,590 R 3,336 R 2,804 R 2,626

R 19,596 - R 19,621 R 235,302 R 3,015 R 2,483 R 2,305 R 20,896 - R 20,921 R 250,902 R 3,344 R 2,812 R 2,634

R 19,622 - R 19,647 R 235,614 R 3,022 R 2,489 R 2,312 R 20,922 - R 20,947 R 251,214 R 3,352 R 2,820 R 2,642

R 19,648 - R 19,673 R 235,926 R 3,028 R 2,496 R 2,318 R 20,948 - R 20,973 R 251,526 R 3,360 R 2,827 R 2,650

R 18,374 - R 20,973 TABLE C

Page 101: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 11 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 20,974 - R 21,004 R 251,868 R 3,368 R 2,836 R 2,658 R 22,524 - R 22,554 R 270,468 R 3,833 R 3,301 R 3,123

R 21,005 - R 21,035 R 252,240 R 3,378 R 2,845 R 2,668 R 22,555 - R 22,585 R 270,840 R 3,843 R 3,310 R 3,133

R 21,036 - R 21,066 R 252,612 R 3,387 R 2,854 R 2,677 R 22,586 - R 22,616 R 271,212 R 3,852 R 3,319 R 3,142

R 21,067 - R 21,097 R 252,984 R 3,396 R 2,864 R 2,686 R 22,617 - R 22,647 R 271,584 R 3,861 R 3,329 R 3,151

R 21,098 - R 21,128 R 253,356 R 3,406 R 2,873 R 2,696 R 22,648 - R 22,678 R 271,956 R 3,871 R 3,338 R 3,161

R 21,129 - R 21,159 R 253,728 R 3,415 R 2,882 R 2,705 R 22,679 - R 22,709 R 272,328 R 3,880 R 3,347 R 3,170

R 21,160 - R 21,190 R 254,100 R 3,424 R 2,892 R 2,714 R 22,710 - R 22,740 R 272,700 R 3,889 R 3,357 R 3,179

R 21,191 - R 21,221 R 254,472 R 3,433 R 2,901 R 2,723 R 22,741 - R 22,771 R 273,072 R 3,898 R 3,366 R 3,188

R 21,222 - R 21,252 R 254,844 R 3,443 R 2,910 R 2,733 R 22,772 - R 22,802 R 273,444 R 3,908 R 3,375 R 3,198

R 21,253 - R 21,283 R 255,216 R 3,452 R 2,920 R 2,742 R 22,803 - R 22,833 R 273,816 R 3,917 R 3,385 R 3,207

R 21,284 - R 21,314 R 255,588 R 3,461 R 2,929 R 2,751 R 22,834 - R 22,864 R 274,188 R 3,926 R 3,394 R 3,216

R 21,315 - R 21,345 R 255,960 R 3,471 R 2,938 R 2,761 R 22,865 - R 22,895 R 274,560 R 3,936 R 3,403 R 3,226

R 21,346 - R 21,376 R 256,332 R 3,480 R 2,947 R 2,770 R 22,896 - R 22,926 R 274,932 R 3,945 R 3,412 R 3,235

R 21,377 - R 21,407 R 256,704 R 3,489 R 2,957 R 2,779 R 22,927 - R 22,957 R 275,304 R 3,954 R 3,422 R 3,244

R 21,408 - R 21,438 R 257,076 R 3,499 R 2,966 R 2,789 R 22,958 - R 22,988 R 275,676 R 3,964 R 3,431 R 3,254

R 21,439 - R 21,469 R 257,448 R 3,508 R 2,975 R 2,798 R 22,989 - R 23,019 R 276,048 R 3,973 R 3,440 R 3,263

R 21,470 - R 21,500 R 257,820 R 3,517 R 2,985 R 2,807 R 23,020 - R 23,050 R 276,420 R 3,982 R 3,450 R 3,272

R 21,501 - R 21,531 R 258,192 R 3,526 R 2,994 R 2,816 R 23,051 - R 23,081 R 276,792 R 3,991 R 3,459 R 3,281

R 21,532 - R 21,562 R 258,564 R 3,536 R 3,003 R 2,826 R 23,082 - R 23,112 R 277,164 R 4,001 R 3,468 R 3,291

R 21,563 - R 21,593 R 258,936 R 3,545 R 3,013 R 2,835 R 23,113 - R 23,143 R 277,536 R 4,010 R 3,478 R 3,300

R 21,594 - R 21,624 R 259,308 R 3,554 R 3,022 R 2,844 R 23,144 - R 23,174 R 277,908 R 4,019 R 3,487 R 3,309

R 21,625 - R 21,655 R 259,680 R 3,564 R 3,031 R 2,854 R 23,175 - R 23,205 R 278,280 R 4,029 R 3,496 R 3,319

R 21,656 - R 21,686 R 260,052 R 3,573 R 3,040 R 2,863 R 23,206 - R 23,236 R 278,652 R 4,038 R 3,505 R 3,328

R 21,687 - R 21,717 R 260,424 R 3,582 R 3,050 R 2,872 R 23,237 - R 23,267 R 279,024 R 4,047 R 3,515 R 3,337

R 21,718 - R 21,748 R 260,796 R 3,592 R 3,059 R 2,882 R 23,268 - R 23,298 R 279,396 R 4,057 R 3,524 R 3,347

R 21,749 - R 21,779 R 261,168 R 3,601 R 3,068 R 2,891 R 23,299 - R 23,329 R 279,768 R 4,066 R 3,533 R 3,356

R 21,780 - R 21,810 R 261,540 R 3,610 R 3,078 R 2,900 R 23,330 - R 23,360 R 280,140 R 4,075 R 3,543 R 3,365

R 21,811 - R 21,841 R 261,912 R 3,619 R 3,087 R 2,909 R 23,361 - R 23,391 R 280,512 R 4,084 R 3,552 R 3,374

R 21,842 - R 21,872 R 262,284 R 3,629 R 3,096 R 2,919 R 23,392 - R 23,422 R 280,884 R 4,094 R 3,561 R 3,384

R 21,873 - R 21,903 R 262,656 R 3,638 R 3,106 R 2,928 R 23,423 - R 23,453 R 281,256 R 4,103 R 3,571 R 3,393

R 21,904 - R 21,934 R 263,028 R 3,647 R 3,115 R 2,937 R 23,454 - R 23,484 R 281,628 R 4,112 R 3,580 R 3,402

R 21,935 - R 21,965 R 263,400 R 3,657 R 3,124 R 2,947 R 23,485 - R 23,515 R 282,000 R 4,122 R 3,589 R 3,412

R 21,966 - R 21,996 R 263,772 R 3,666 R 3,133 R 2,956 R 23,516 - R 23,546 R 282,372 R 4,131 R 3,598 R 3,421

R 21,997 - R 22,027 R 264,144 R 3,675 R 3,143 R 2,965 R 23,547 - R 23,577 R 282,744 R 4,140 R 3,608 R 3,430

R 22,028 - R 22,058 R 264,516 R 3,685 R 3,152 R 2,975 R 23,578 - R 23,608 R 283,116 R 4,150 R 3,617 R 3,440

R 22,059 - R 22,089 R 264,888 R 3,694 R 3,161 R 2,984 R 23,609 - R 23,639 R 283,488 R 4,159 R 3,626 R 3,449

R 22,090 - R 22,120 R 265,260 R 3,703 R 3,171 R 2,993 R 23,640 - R 23,670 R 283,860 R 4,168 R 3,636 R 3,458

R 22,121 - R 22,151 R 265,632 R 3,712 R 3,180 R 3,002 R 23,671 - R 23,701 R 284,232 R 4,177 R 3,645 R 3,467

R 22,152 - R 22,182 R 266,004 R 3,722 R 3,189 R 3,012 R 23,702 - R 23,732 R 284,604 R 4,187 R 3,654 R 3,477

R 22,183 - R 22,213 R 266,376 R 3,731 R 3,199 R 3,021 R 23,733 - R 23,763 R 284,976 R 4,196 R 3,664 R 3,486

R 22,214 - R 22,244 R 266,748 R 3,740 R 3,208 R 3,030 R 23,764 - R 23,794 R 285,348 R 4,205 R 3,673 R 3,495

R 22,245 - R 22,275 R 267,120 R 3,750 R 3,217 R 3,040 R 23,795 - R 23,825 R 285,720 R 4,215 R 3,682 R 3,505

R 22,276 - R 22,306 R 267,492 R 3,759 R 3,226 R 3,049 R 23,826 - R 23,856 R 286,092 R 4,224 R 3,691 R 3,514

R 22,307 - R 22,337 R 267,864 R 3,768 R 3,236 R 3,058 R 23,857 - R 23,887 R 286,464 R 4,233 R 3,701 R 3,523

R 22,338 - R 22,368 R 268,236 R 3,778 R 3,245 R 3,068 R 23,888 - R 23,918 R 286,836 R 4,243 R 3,710 R 3,533

R 22,369 - R 22,399 R 268,608 R 3,787 R 3,254 R 3,077 R 23,919 - R 23,949 R 287,208 R 4,252 R 3,719 R 3,542

R 22,400 - R 22,430 R 268,980 R 3,796 R 3,264 R 3,086 R 23,950 - R 23,980 R 287,580 R 4,261 R 3,729 R 3,551

R 22,431 - R 22,461 R 269,352 R 3,805 R 3,273 R 3,095 R 23,981 - R 24,011 R 287,952 R 4,270 R 3,738 R 3,560

R 22,462 - R 22,492 R 269,724 R 3,815 R 3,282 R 3,105 R 24,012 - R 24,042 R 288,324 R 4,280 R 3,747 R 3,570

R 22,493 - R 22,523 R 270,096 R 3,824 R 3,292 R 3,114 R 24,043 - R 24,073 R 288,696 R 4,289 R 3,757 R 3,579

R 20,974 - R 24,073 TABLE C

Page 102: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 12 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 24,074 - R 24,124 R 289,188 R 4,301 R 3,769 R 3,591 R 26,624 - R 26,674 R 319,788 R 5,066 R 4,534 R 4,356

R 24,125 - R 24,175 R 289,800 R 4,317 R 3,784 R 3,607 R 26,675 - R 26,725 R 320,400 R 5,082 R 4,549 R 4,372

R 24,176 - R 24,226 R 290,412 R 4,332 R 3,799 R 3,622 R 26,726 - R 26,776 R 321,012 R 5,097 R 4,564 R 4,387

R 24,227 - R 24,277 R 291,024 R 4,347 R 3,815 R 3,637 R 26,777 - R 26,827 R 321,624 R 5,112 R 4,580 R 4,402

R 24,278 - R 24,328 R 291,636 R 4,363 R 3,830 R 3,653 R 26,828 - R 26,878 R 322,236 R 5,128 R 4,595 R 4,418

R 24,329 - R 24,379 R 292,248 R 4,378 R 3,845 R 3,668 R 26,879 - R 26,929 R 322,848 R 5,143 R 4,610 R 4,433

R 24,380 - R 24,430 R 292,860 R 4,393 R 3,861 R 3,683 R 26,930 - R 26,980 R 323,460 R 5,158 R 4,626 R 4,448

R 24,431 - R 24,481 R 293,472 R 4,408 R 3,876 R 3,698 R 26,981 - R 27,031 R 324,072 R 5,173 R 4,641 R 4,463

R 24,482 - R 24,532 R 294,084 R 4,424 R 3,891 R 3,714 R 27,032 - R 27,082 R 324,684 R 5,189 R 4,656 R 4,479

R 24,533 - R 24,583 R 294,696 R 4,439 R 3,907 R 3,729 R 27,083 - R 27,133 R 325,296 R 5,204 R 4,672 R 4,494

R 24,584 - R 24,634 R 295,308 R 4,454 R 3,922 R 3,744 R 27,134 - R 27,184 R 325,908 R 5,219 R 4,687 R 4,509

R 24,635 - R 24,685 R 295,920 R 4,470 R 3,937 R 3,760 R 27,185 - R 27,235 R 326,520 R 5,235 R 4,702 R 4,525

R 24,686 - R 24,736 R 296,532 R 4,485 R 3,952 R 3,775 R 27,236 - R 27,286 R 327,132 R 5,250 R 4,717 R 4,540

R 24,737 - R 24,787 R 297,144 R 4,500 R 3,968 R 3,790 R 27,287 - R 27,337 R 327,744 R 5,265 R 4,733 R 4,555

R 24,788 - R 24,838 R 297,756 R 4,516 R 3,983 R 3,806 R 27,338 - R 27,388 R 328,356 R 5,281 R 4,748 R 4,571

R 24,839 - R 24,889 R 298,368 R 4,531 R 3,998 R 3,821 R 27,389 - R 27,439 R 328,968 R 5,296 R 4,763 R 4,586

R 24,890 - R 24,940 R 298,980 R 4,546 R 4,014 R 3,836 R 27,440 - R 27,490 R 329,580 R 5,311 R 4,779 R 4,601

R 24,941 - R 24,991 R 299,592 R 4,561 R 4,029 R 3,851 R 27,491 - R 27,541 R 330,192 R 5,326 R 4,794 R 4,616

R 24,992 - R 25,042 R 300,204 R 4,577 R 4,044 R 3,867 R 27,542 - R 27,592 R 330,804 R 5,342 R 4,809 R 4,632

R 25,043 - R 25,093 R 300,816 R 4,592 R 4,060 R 3,882 R 27,593 - R 27,643 R 331,416 R 5,357 R 4,825 R 4,647

R 25,094 - R 25,144 R 301,428 R 4,607 R 4,075 R 3,897 R 27,644 - R 27,694 R 332,028 R 5,372 R 4,840 R 4,662

R 25,145 - R 25,195 R 302,040 R 4,623 R 4,090 R 3,913 R 27,695 - R 27,745 R 332,640 R 5,388 R 4,855 R 4,678

R 25,196 - R 25,246 R 302,652 R 4,638 R 4,105 R 3,928 R 27,746 - R 27,796 R 333,252 R 5,403 R 4,870 R 4,693

R 25,247 - R 25,297 R 303,264 R 4,653 R 4,121 R 3,943 R 27,797 - R 27,847 R 333,864 R 5,418 R 4,886 R 4,708

R 25,298 - R 25,348 R 303,876 R 4,669 R 4,136 R 3,959 R 27,848 - R 27,898 R 334,476 R 5,434 R 4,901 R 4,724

R 25,349 - R 25,399 R 304,488 R 4,684 R 4,151 R 3,974 R 27,899 - R 27,949 R 335,088 R 5,449 R 4,916 R 4,739

R 25,400 - R 25,450 R 305,100 R 4,699 R 4,167 R 3,989 R 27,950 - R 28,000 R 335,700 R 5,464 R 4,932 R 4,754

R 25,451 - R 25,501 R 305,712 R 4,714 R 4,182 R 4,004 R 28,001 - R 28,051 R 336,312 R 5,479 R 4,947 R 4,769

R 25,502 - R 25,552 R 306,324 R 4,730 R 4,197 R 4,020 R 28,052 - R 28,102 R 336,924 R 5,495 R 4,962 R 4,785

R 25,553 - R 25,603 R 306,936 R 4,745 R 4,213 R 4,035 R 28,103 - R 28,153 R 337,536 R 5,510 R 4,978 R 4,800

R 25,604 - R 25,654 R 307,548 R 4,760 R 4,228 R 4,050 R 28,154 - R 28,204 R 338,148 R 5,525 R 4,993 R 4,815

R 25,655 - R 25,705 R 308,160 R 4,776 R 4,243 R 4,066 R 28,205 - R 28,255 R 338,760 R 5,541 R 5,008 R 4,831

R 25,706 - R 25,756 R 308,772 R 4,791 R 4,258 R 4,081 R 28,256 - R 28,306 R 339,372 R 5,556 R 5,023 R 4,846

R 25,757 - R 25,807 R 309,384 R 4,806 R 4,274 R 4,096 R 28,307 - R 28,357 R 339,984 R 5,571 R 5,039 R 4,861

R 25,808 - R 25,858 R 309,996 R 4,822 R 4,289 R 4,112 R 28,358 - R 28,408 R 340,596 R 5,587 R 5,054 R 4,877

R 25,859 - R 25,909 R 310,608 R 4,837 R 4,304 R 4,127 R 28,409 - R 28,459 R 341,208 R 5,602 R 5,069 R 4,892

R 25,910 - R 25,960 R 311,220 R 4,852 R 4,320 R 4,142 R 28,460 - R 28,510 R 341,820 R 5,617 R 5,085 R 4,907

R 25,961 - R 26,011 R 311,832 R 4,867 R 4,335 R 4,157 R 28,511 - R 28,561 R 342,432 R 5,632 R 5,100 R 4,922

R 26,012 - R 26,062 R 312,444 R 4,883 R 4,350 R 4,173 R 28,562 - R 28,612 R 343,044 R 5,648 R 5,115 R 4,938

R 26,063 - R 26,113 R 313,056 R 4,898 R 4,366 R 4,188 R 28,613 - R 28,663 R 343,656 R 5,663 R 5,131 R 4,953

R 26,114 - R 26,164 R 313,668 R 4,913 R 4,381 R 4,203 R 28,664 - R 28,714 R 344,268 R 5,678 R 5,146 R 4,968

R 26,165 - R 26,215 R 314,280 R 4,929 R 4,396 R 4,219 R 28,715 - R 28,765 R 344,880 R 5,694 R 5,161 R 4,984

R 26,216 - R 26,266 R 314,892 R 4,944 R 4,411 R 4,234 R 28,766 - R 28,816 R 345,492 R 5,709 R 5,176 R 4,999

R 26,267 - R 26,317 R 315,504 R 4,959 R 4,427 R 4,249 R 28,817 - R 28,867 R 346,104 R 5,725 R 5,192 R 5,015

R 26,318 - R 26,368 R 316,116 R 4,975 R 4,442 R 4,265 R 28,868 - R 28,918 R 346,716 R 5,743 R 5,210 R 5,033

R 26,369 - R 26,419 R 316,728 R 4,990 R 4,457 R 4,280 R 28,919 - R 28,969 R 347,328 R 5,760 R 5,228 R 5,050

R 26,420 - R 26,470 R 317,340 R 5,005 R 4,473 R 4,295 R 28,970 - R 29,020 R 347,940 R 5,778 R 5,246 R 5,068

R 26,471 - R 26,521 R 317,952 R 5,020 R 4,488 R 4,310 R 29,021 - R 29,071 R 348,552 R 5,796 R 5,264 R 5,086

R 26,522 - R 26,572 R 318,564 R 5,036 R 4,503 R 4,326 R 29,072 - R 29,122 R 349,164 R 5,814 R 5,281 R 5,104

R 26,573 - R 26,623 R 319,176 R 5,051 R 4,519 R 4,341 R 29,123 - R 29,173 R 349,776 R 5,832 R 5,299 R 5,122

R 24,074 - R 29,173 TABLE C

Page 103: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 13 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 29,174 - R 29,224 R 350,388 R 5,850 R 5,317 R 5,140 R 31,724 - R 31,774 R 380,988 R 6,742 R 6,210 R 6,032

R 29,225 - R 29,275 R 351,000 R 5,868 R 5,335 R 5,158 R 31,775 - R 31,825 R 381,600 R 6,760 R 6,228 R 6,050

R 29,276 - R 29,326 R 351,612 R 5,885 R 5,353 R 5,175 R 31,826 - R 31,876 R 382,212 R 6,778 R 6,245 R 6,068

R 29,327 - R 29,377 R 352,224 R 5,903 R 5,371 R 5,193 R 31,877 - R 31,927 R 382,824 R 6,796 R 6,263 R 6,086

R 29,378 - R 29,428 R 352,836 R 5,921 R 5,389 R 5,211 R 31,928 - R 31,978 R 383,436 R 6,814 R 6,281 R 6,104

R 29,429 - R 29,479 R 353,448 R 5,939 R 5,406 R 5,229 R 31,979 - R 32,029 R 384,048 R 6,831 R 6,299 R 6,121

R 29,480 - R 29,530 R 354,060 R 5,957 R 5,424 R 5,247 R 32,030 - R 32,080 R 384,660 R 6,849 R 6,317 R 6,139

R 29,531 - R 29,581 R 354,672 R 5,975 R 5,442 R 5,265 R 32,081 - R 32,131 R 385,272 R 6,867 R 6,335 R 6,157

R 29,582 - R 29,632 R 355,284 R 5,992 R 5,460 R 5,282 R 32,132 - R 32,182 R 385,884 R 6,885 R 6,352 R 6,175

R 29,633 - R 29,683 R 355,896 R 6,010 R 5,478 R 5,300 R 32,183 - R 32,233 R 386,496 R 6,903 R 6,370 R 6,193

R 29,684 - R 29,734 R 356,508 R 6,028 R 5,496 R 5,318 R 32,234 - R 32,284 R 387,108 R 6,921 R 6,388 R 6,211

R 29,735 - R 29,785 R 357,120 R 6,046 R 5,514 R 5,336 R 32,285 - R 32,335 R 387,720 R 6,939 R 6,406 R 6,229

R 29,786 - R 29,836 R 357,732 R 6,064 R 5,531 R 5,354 R 32,336 - R 32,386 R 388,332 R 6,956 R 6,424 R 6,246

R 29,837 - R 29,887 R 358,344 R 6,082 R 5,549 R 5,372 R 32,387 - R 32,437 R 388,944 R 6,974 R 6,442 R 6,264

R 29,888 - R 29,938 R 358,956 R 6,100 R 5,567 R 5,390 R 32,438 - R 32,488 R 389,556 R 6,992 R 6,460 R 6,282

R 29,939 - R 29,989 R 359,568 R 6,117 R 5,585 R 5,407 R 32,489 - R 32,539 R 390,168 R 7,010 R 6,477 R 6,300

R 29,990 - R 30,040 R 360,180 R 6,135 R 5,603 R 5,425 R 32,540 - R 32,590 R 390,780 R 7,028 R 6,495 R 6,318

R 30,041 - R 30,091 R 360,792 R 6,153 R 5,621 R 5,443 R 32,591 - R 32,641 R 391,392 R 7,046 R 6,513 R 6,336

R 30,092 - R 30,142 R 361,404 R 6,171 R 5,638 R 5,461 R 32,642 - R 32,692 R 392,004 R 7,063 R 6,531 R 6,353

R 30,143 - R 30,193 R 362,016 R 6,189 R 5,656 R 5,479 R 32,693 - R 32,743 R 392,616 R 7,081 R 6,549 R 6,371

R 30,194 - R 30,244 R 362,628 R 6,207 R 5,674 R 5,497 R 32,744 - R 32,794 R 393,228 R 7,099 R 6,567 R 6,389

R 30,245 - R 30,295 R 363,240 R 6,225 R 5,692 R 5,515 R 32,795 - R 32,845 R 393,840 R 7,117 R 6,585 R 6,407

R 30,296 - R 30,346 R 363,852 R 6,242 R 5,710 R 5,532 R 32,846 - R 32,896 R 394,452 R 7,135 R 6,602 R 6,425

R 30,347 - R 30,397 R 364,464 R 6,260 R 5,728 R 5,550 R 32,897 - R 32,947 R 395,064 R 7,153 R 6,620 R 6,443

R 30,398 - R 30,448 R 365,076 R 6,278 R 5,746 R 5,568 R 32,948 - R 32,998 R 395,676 R 7,171 R 6,638 R 6,461

R 30,449 - R 30,499 R 365,688 R 6,296 R 5,763 R 5,586 R 32,999 - R 33,049 R 396,288 R 7,188 R 6,656 R 6,478

R 30,500 - R 30,550 R 366,300 R 6,314 R 5,781 R 5,604 R 33,050 - R 33,100 R 396,900 R 7,206 R 6,674 R 6,496

R 30,551 - R 30,601 R 366,912 R 6,332 R 5,799 R 5,622 R 33,101 - R 33,151 R 397,512 R 7,224 R 6,692 R 6,514

R 30,602 - R 30,652 R 367,524 R 6,349 R 5,817 R 5,639 R 33,152 - R 33,202 R 398,124 R 7,242 R 6,709 R 6,532

R 30,653 - R 30,703 R 368,136 R 6,367 R 5,835 R 5,657 R 33,203 - R 33,253 R 398,736 R 7,260 R 6,727 R 6,550

R 30,704 - R 30,754 R 368,748 R 6,385 R 5,853 R 5,675 R 33,254 - R 33,304 R 399,348 R 7,278 R 6,745 R 6,568

R 30,755 - R 30,805 R 369,360 R 6,403 R 5,871 R 5,693 R 33,305 - R 33,355 R 399,960 R 7,296 R 6,763 R 6,586

R 30,806 - R 30,856 R 369,972 R 6,421 R 5,888 R 5,711 R 33,356 - R 33,406 R 400,572 R 7,313 R 6,781 R 6,603

R 30,857 - R 30,907 R 370,584 R 6,439 R 5,906 R 5,729 R 33,407 - R 33,457 R 401,184 R 7,331 R 6,799 R 6,621

R 30,908 - R 30,958 R 371,196 R 6,457 R 5,924 R 5,747 R 33,458 - R 33,508 R 401,796 R 7,349 R 6,817 R 6,639

R 30,959 - R 31,009 R 371,808 R 6,474 R 5,942 R 5,764 R 33,509 - R 33,559 R 402,408 R 7,367 R 6,834 R 6,657

R 31,010 - R 31,060 R 372,420 R 6,492 R 5,960 R 5,782 R 33,560 - R 33,610 R 403,020 R 7,385 R 6,852 R 6,675

R 31,061 - R 31,111 R 373,032 R 6,510 R 5,978 R 5,800 R 33,611 - R 33,661 R 403,632 R 7,403 R 6,870 R 6,693

R 31,112 - R 31,162 R 373,644 R 6,528 R 5,995 R 5,818 R 33,662 - R 33,712 R 404,244 R 7,420 R 6,888 R 6,710

R 31,163 - R 31,213 R 374,256 R 6,546 R 6,013 R 5,836 R 33,713 - R 33,763 R 404,856 R 7,438 R 6,906 R 6,728

R 31,214 - R 31,264 R 374,868 R 6,564 R 6,031 R 5,854 R 33,764 - R 33,814 R 405,468 R 7,456 R 6,924 R 6,746

R 31,265 - R 31,315 R 375,480 R 6,582 R 6,049 R 5,872 R 33,815 - R 33,865 R 406,080 R 7,474 R 6,942 R 6,764

R 31,316 - R 31,366 R 376,092 R 6,599 R 6,067 R 5,889 R 33,866 - R 33,916 R 406,692 R 7,492 R 6,959 R 6,782

R 31,367 - R 31,417 R 376,704 R 6,617 R 6,085 R 5,907 R 33,917 - R 33,967 R 407,304 R 7,510 R 6,977 R 6,800

R 31,418 - R 31,468 R 377,316 R 6,635 R 6,103 R 5,925 R 33,968 - R 34,018 R 407,916 R 7,528 R 6,995 R 6,818

R 31,469 - R 31,519 R 377,928 R 6,653 R 6,120 R 5,943 R 34,019 - R 34,069 R 408,528 R 7,545 R 7,013 R 6,835

R 31,520 - R 31,570 R 378,540 R 6,671 R 6,138 R 5,961 R 34,070 - R 34,120 R 409,140 R 7,563 R 7,031 R 6,853

R 31,571 - R 31,621 R 379,152 R 6,689 R 6,156 R 5,979 R 34,121 - R 34,171 R 409,752 R 7,581 R 7,049 R 6,871

R 31,622 - R 31,672 R 379,764 R 6,706 R 6,174 R 5,996 R 34,172 - R 34,222 R 410,364 R 7,599 R 7,066 R 6,889

R 31,673 - R 31,723 R 380,376 R 6,724 R 6,192 R 6,014 R 34,223 - R 34,273 R 410,976 R 7,617 R 7,084 R 6,907

R 29,174 - R 34,273 TABLE C

Page 104: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 14 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 34,274 - R 34,324 R 411,588 R 7,635 R 7,102 R 6,925 R 36,824 - R 36,874 R 442,188 R 8,527 R 7,995 R 7,817

R 34,325 - R 34,375 R 412,200 R 7,653 R 7,120 R 6,943 R 36,875 - R 36,925 R 442,800 R 8,545 R 8,013 R 7,835

R 34,376 - R 34,426 R 412,812 R 7,670 R 7,138 R 6,960 R 36,926 - R 36,976 R 443,412 R 8,563 R 8,030 R 7,853

R 34,427 - R 34,477 R 413,424 R 7,688 R 7,156 R 6,978 R 36,977 - R 37,027 R 444,024 R 8,581 R 8,048 R 7,871

R 34,478 - R 34,528 R 414,036 R 7,706 R 7,174 R 6,996 R 37,028 - R 37,078 R 444,636 R 8,599 R 8,066 R 7,889

R 34,529 - R 34,579 R 414,648 R 7,724 R 7,191 R 7,014 R 37,079 - R 37,129 R 445,248 R 8,616 R 8,084 R 7,906

R 34,580 - R 34,630 R 415,260 R 7,742 R 7,209 R 7,032 R 37,130 - R 37,180 R 445,860 R 8,634 R 8,102 R 7,924

R 34,631 - R 34,681 R 415,872 R 7,760 R 7,227 R 7,050 R 37,181 - R 37,231 R 446,472 R 8,652 R 8,120 R 7,942

R 34,682 - R 34,732 R 416,484 R 7,777 R 7,245 R 7,067 R 37,232 - R 37,282 R 447,084 R 8,670 R 8,137 R 7,960

R 34,733 - R 34,783 R 417,096 R 7,795 R 7,263 R 7,085 R 37,283 - R 37,333 R 447,696 R 8,688 R 8,155 R 7,978

R 34,784 - R 34,834 R 417,708 R 7,813 R 7,281 R 7,103 R 37,334 - R 37,384 R 448,308 R 8,706 R 8,173 R 7,996

R 34,835 - R 34,885 R 418,320 R 7,831 R 7,299 R 7,121 R 37,385 - R 37,435 R 448,920 R 8,724 R 8,191 R 8,014

R 34,886 - R 34,936 R 418,932 R 7,849 R 7,316 R 7,139 R 37,436 - R 37,486 R 449,532 R 8,741 R 8,209 R 8,031

R 34,937 - R 34,987 R 419,544 R 7,867 R 7,334 R 7,157 R 37,487 - R 37,537 R 450,144 R 8,759 R 8,227 R 8,049

R 34,988 - R 35,038 R 420,156 R 7,885 R 7,352 R 7,175 R 37,538 - R 37,588 R 450,756 R 8,777 R 8,245 R 8,067

R 35,039 - R 35,089 R 420,768 R 7,902 R 7,370 R 7,192 R 37,589 - R 37,639 R 451,368 R 8,795 R 8,262 R 8,085

R 35,090 - R 35,140 R 421,380 R 7,920 R 7,388 R 7,210 R 37,640 - R 37,690 R 451,980 R 8,813 R 8,280 R 8,103

R 35,141 - R 35,191 R 421,992 R 7,938 R 7,406 R 7,228 R 37,691 - R 37,741 R 452,592 R 8,831 R 8,298 R 8,121

R 35,192 - R 35,242 R 422,604 R 7,956 R 7,423 R 7,246 R 37,742 - R 37,792 R 453,204 R 8,848 R 8,316 R 8,138

R 35,243 - R 35,293 R 423,216 R 7,974 R 7,441 R 7,264 R 37,793 - R 37,843 R 453,816 R 8,866 R 8,334 R 8,156

R 35,294 - R 35,344 R 423,828 R 7,992 R 7,459 R 7,282 R 37,844 - R 37,894 R 454,428 R 8,884 R 8,352 R 8,174

R 35,345 - R 35,395 R 424,440 R 8,010 R 7,477 R 7,300 R 37,895 - R 37,945 R 455,040 R 8,902 R 8,370 R 8,192

R 35,396 - R 35,446 R 425,052 R 8,027 R 7,495 R 7,317 R 37,946 - R 37,996 R 455,652 R 8,920 R 8,387 R 8,210

R 35,447 - R 35,497 R 425,664 R 8,045 R 7,513 R 7,335 R 37,997 - R 38,047 R 456,264 R 8,938 R 8,405 R 8,228

R 35,498 - R 35,548 R 426,276 R 8,063 R 7,531 R 7,353 R 38,048 - R 38,098 R 456,876 R 8,956 R 8,423 R 8,246

R 35,549 - R 35,599 R 426,888 R 8,081 R 7,548 R 7,371 R 38,099 - R 38,149 R 457,488 R 8,973 R 8,441 R 8,263

R 35,600 - R 35,650 R 427,500 R 8,099 R 7,566 R 7,389 R 38,150 - R 38,200 R 458,100 R 8,991 R 8,459 R 8,281

R 35,651 - R 35,701 R 428,112 R 8,117 R 7,584 R 7,407 R 38,201 - R 38,251 R 458,712 R 9,009 R 8,477 R 8,299

R 35,702 - R 35,752 R 428,724 R 8,134 R 7,602 R 7,424 R 38,252 - R 38,302 R 459,324 R 9,027 R 8,494 R 8,317

R 35,753 - R 35,803 R 429,336 R 8,152 R 7,620 R 7,442 R 38,303 - R 38,353 R 459,936 R 9,045 R 8,512 R 8,335

R 35,804 - R 35,854 R 429,948 R 8,170 R 7,638 R 7,460 R 38,354 - R 38,404 R 460,548 R 9,063 R 8,530 R 8,353

R 35,855 - R 35,905 R 430,560 R 8,188 R 7,656 R 7,478 R 38,405 - R 38,455 R 461,160 R 9,081 R 8,548 R 8,371

R 35,906 - R 35,956 R 431,172 R 8,206 R 7,673 R 7,496 R 38,456 - R 38,506 R 461,772 R 9,098 R 8,566 R 8,388

R 35,957 - R 36,007 R 431,784 R 8,224 R 7,691 R 7,514 R 38,507 - R 38,557 R 462,384 R 9,116 R 8,584 R 8,406

R 36,008 - R 36,058 R 432,396 R 8,242 R 7,709 R 7,532 R 38,558 - R 38,608 R 462,996 R 9,134 R 8,602 R 8,424

R 36,059 - R 36,109 R 433,008 R 8,259 R 7,727 R 7,549 R 38,609 - R 38,659 R 463,608 R 9,152 R 8,619 R 8,442

R 36,110 - R 36,160 R 433,620 R 8,277 R 7,745 R 7,567 R 38,660 - R 38,710 R 464,220 R 9,170 R 8,637 R 8,460

R 36,161 - R 36,211 R 434,232 R 8,295 R 7,763 R 7,585 R 38,711 - R 38,761 R 464,832 R 9,188 R 8,655 R 8,478

R 36,212 - R 36,262 R 434,844 R 8,313 R 7,780 R 7,603 R 38,762 - R 38,812 R 465,444 R 9,205 R 8,673 R 8,495

R 36,263 - R 36,313 R 435,456 R 8,331 R 7,798 R 7,621 R 38,813 - R 38,863 R 466,056 R 9,223 R 8,691 R 8,513

R 36,314 - R 36,364 R 436,068 R 8,349 R 7,816 R 7,639 R 38,864 - R 38,914 R 466,668 R 9,241 R 8,709 R 8,531

R 36,365 - R 36,415 R 436,680 R 8,367 R 7,834 R 7,657 R 38,915 - R 38,965 R 467,280 R 9,259 R 8,727 R 8,549

R 36,416 - R 36,466 R 437,292 R 8,384 R 7,852 R 7,674 R 38,966 - R 39,016 R 467,892 R 9,277 R 8,744 R 8,567

R 36,467 - R 36,517 R 437,904 R 8,402 R 7,870 R 7,692 R 39,017 - R 39,067 R 468,504 R 9,295 R 8,762 R 8,585

R 36,518 - R 36,568 R 438,516 R 8,420 R 7,888 R 7,710 R 39,068 - R 39,118 R 469,116 R 9,313 R 8,780 R 8,603

R 36,569 - R 36,619 R 439,128 R 8,438 R 7,905 R 7,728 R 39,119 - R 39,169 R 469,728 R 9,330 R 8,798 R 8,620

R 36,620 - R 36,670 R 439,740 R 8,456 R 7,923 R 7,746 R 39,170 - R 39,220 R 470,340 R 9,348 R 8,816 R 8,638

R 36,671 - R 36,721 R 440,352 R 8,474 R 7,941 R 7,764 R 39,221 - R 39,271 R 470,952 R 9,366 R 8,834 R 8,656

R 36,722 - R 36,772 R 440,964 R 8,491 R 7,959 R 7,781 R 39,272 - R 39,322 R 471,564 R 9,384 R 8,851 R 8,674

R 36,773 - R 36,823 R 441,576 R 8,509 R 7,977 R 7,799 R 39,323 - R 39,373 R 472,176 R 9,402 R 8,869 R 8,692

R 34,274 - R 39,373 TABLE C

Page 105: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 15 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 39,374 - R 39,424 R 472,788 R 9,420 R 8,887 R 8,710 R 41,924 - R 41,974 R 503,388 R 10,361 R 9,828 R 9,651

R 39,425 - R 39,475 R 473,400 R 9,438 R 8,905 R 8,728 R 41,975 - R 42,025 R 504,000 R 10,380 R 9,848 R 9,670

R 39,476 - R 39,526 R 474,012 R 9,455 R 8,923 R 8,745 R 42,026 - R 42,076 R 504,612 R 10,399 R 9,867 R 9,689

R 39,527 - R 39,577 R 474,624 R 9,473 R 8,941 R 8,763 R 42,077 - R 42,127 R 505,224 R 10,419 R 9,886 R 9,709

R 39,578 - R 39,628 R 475,236 R 9,491 R 8,959 R 8,781 R 42,128 - R 42,178 R 505,836 R 10,438 R 9,906 R 9,728

R 39,629 - R 39,679 R 475,848 R 9,509 R 8,976 R 8,799 R 42,179 - R 42,229 R 506,448 R 10,458 R 9,925 R 9,748

R 39,680 - R 39,730 R 476,460 R 9,527 R 8,994 R 8,817 R 42,230 - R 42,280 R 507,060 R 10,477 R 9,944 R 9,767

R 39,731 - R 39,781 R 477,072 R 9,545 R 9,012 R 8,835 R 42,281 - R 42,331 R 507,672 R 10,496 R 9,964 R 9,786

R 39,782 - R 39,832 R 477,684 R 9,562 R 9,030 R 8,852 R 42,332 - R 42,382 R 508,284 R 10,516 R 9,983 R 9,806

R 39,833 - R 39,883 R 478,296 R 9,580 R 9,048 R 8,870 R 42,383 - R 42,433 R 508,896 R 10,535 R 10,003 R 9,825

R 39,884 - R 39,934 R 478,908 R 9,598 R 9,066 R 8,888 R 42,434 - R 42,484 R 509,508 R 10,554 R 10,022 R 9,844

R 39,935 - R 39,985 R 479,520 R 9,616 R 9,084 R 8,906 R 42,485 - R 42,535 R 510,120 R 10,574 R 10,041 R 9,864

R 39,986 - R 40,036 R 480,132 R 9,634 R 9,101 R 8,924 R 42,536 - R 42,586 R 510,732 R 10,593 R 10,061 R 9,883

R 40,037 - R 40,087 R 480,744 R 9,652 R 9,119 R 8,942 R 42,587 - R 42,637 R 511,344 R 10,613 R 10,080 R 9,903

R 40,088 - R 40,138 R 481,356 R 9,670 R 9,137 R 8,960 R 42,638 - R 42,688 R 511,956 R 10,632 R 10,099 R 9,922

R 40,139 - R 40,189 R 481,968 R 9,687 R 9,155 R 8,977 R 42,689 - R 42,739 R 512,568 R 10,651 R 10,119 R 9,941

R 40,190 - R 40,240 R 482,580 R 9,705 R 9,173 R 8,995 R 42,740 - R 42,790 R 513,180 R 10,671 R 10,138 R 9,961

R 40,241 - R 40,291 R 483,192 R 9,723 R 9,191 R 9,013 R 42,791 - R 42,841 R 513,792 R 10,690 R 10,158 R 9,980

R 40,292 - R 40,342 R 483,804 R 9,741 R 9,208 R 9,031 R 42,842 - R 42,892 R 514,404 R 10,709 R 10,177 R 9,999

R 40,343 - R 40,393 R 484,416 R 9,760 R 9,227 R 9,050 R 42,893 - R 42,943 R 515,016 R 10,729 R 10,196 R 10,019

R 40,394 - R 40,444 R 485,028 R 9,779 R 9,247 R 9,069 R 42,944 - R 42,994 R 515,628 R 10,748 R 10,216 R 10,038

R 40,445 - R 40,495 R 485,640 R 9,799 R 9,266 R 9,089 R 42,995 - R 43,045 R 516,240 R 10,768 R 10,235 R 10,058

R 40,496 - R 40,546 R 486,252 R 9,818 R 9,285 R 9,108 R 43,046 - R 43,096 R 516,852 R 10,787 R 10,254 R 10,077

R 40,547 - R 40,597 R 486,864 R 9,837 R 9,305 R 9,127 R 43,097 - R 43,147 R 517,464 R 10,806 R 10,274 R 10,096

R 40,598 - R 40,648 R 487,476 R 9,857 R 9,324 R 9,147 R 43,148 - R 43,198 R 518,076 R 10,826 R 10,293 R 10,116

R 40,649 - R 40,699 R 488,088 R 9,876 R 9,344 R 9,166 R 43,199 - R 43,249 R 518,688 R 10,845 R 10,313 R 10,135

R 40,700 - R 40,750 R 488,700 R 9,896 R 9,363 R 9,186 R 43,250 - R 43,300 R 519,300 R 10,865 R 10,332 R 10,155

R 40,751 - R 40,801 R 489,312 R 9,915 R 9,382 R 9,205 R 43,301 - R 43,351 R 519,912 R 10,884 R 10,351 R 10,174

R 40,802 - R 40,852 R 489,924 R 9,934 R 9,402 R 9,224 R 43,352 - R 43,402 R 520,524 R 10,903 R 10,371 R 10,193

R 40,853 - R 40,903 R 490,536 R 9,954 R 9,421 R 9,244 R 43,403 - R 43,453 R 521,136 R 10,923 R 10,390 R 10,213

R 40,904 - R 40,954 R 491,148 R 9,973 R 9,441 R 9,263 R 43,454 - R 43,504 R 521,748 R 10,942 R 10,410 R 10,232

R 40,955 - R 41,005 R 491,760 R 9,992 R 9,460 R 9,282 R 43,505 - R 43,555 R 522,360 R 10,961 R 10,429 R 10,251

R 41,006 - R 41,056 R 492,372 R 10,012 R 9,479 R 9,302 R 43,556 - R 43,606 R 522,972 R 10,981 R 10,448 R 10,271

R 41,057 - R 41,107 R 492,984 R 10,031 R 9,499 R 9,321 R 43,607 - R 43,657 R 523,584 R 11,000 R 10,468 R 10,290

R 41,108 - R 41,158 R 493,596 R 10,051 R 9,518 R 9,341 R 43,658 - R 43,708 R 524,196 R 11,020 R 10,487 R 10,310

R 41,159 - R 41,209 R 494,208 R 10,070 R 9,537 R 9,360 R 43,709 - R 43,759 R 524,808 R 11,039 R 10,506 R 10,329

R 41,210 - R 41,260 R 494,820 R 10,089 R 9,557 R 9,379 R 43,760 - R 43,810 R 525,420 R 11,058 R 10,526 R 10,348

R 41,261 - R 41,311 R 495,432 R 10,109 R 9,576 R 9,399 R 43,811 - R 43,861 R 526,032 R 11,078 R 10,545 R 10,368

R 41,312 - R 41,362 R 496,044 R 10,128 R 9,596 R 9,418 R 43,862 - R 43,912 R 526,644 R 11,097 R 10,565 R 10,387

R 41,363 - R 41,413 R 496,656 R 10,147 R 9,615 R 9,437 R 43,913 - R 43,963 R 527,256 R 11,116 R 10,584 R 10,406

R 41,414 - R 41,464 R 497,268 R 10,167 R 9,634 R 9,457 R 43,964 - R 44,014 R 527,868 R 11,136 R 10,603 R 10,426

R 41,465 - R 41,515 R 497,880 R 10,186 R 9,654 R 9,476 R 44,015 - R 44,065 R 528,480 R 11,155 R 10,623 R 10,445

R 41,516 - R 41,566 R 498,492 R 10,206 R 9,673 R 9,496 R 44,066 - R 44,116 R 529,092 R 11,175 R 10,642 R 10,465

R 41,567 - R 41,617 R 499,104 R 10,225 R 9,692 R 9,515 R 44,117 - R 44,167 R 529,704 R 11,194 R 10,661 R 10,484

R 41,618 - R 41,668 R 499,716 R 10,244 R 9,712 R 9,534 R 44,168 - R 44,218 R 530,316 R 11,213 R 10,681 R 10,503

R 41,669 - R 41,719 R 500,328 R 10,264 R 9,731 R 9,554 R 44,219 - R 44,269 R 530,928 R 11,233 R 10,700 R 10,523

R 41,720 - R 41,770 R 500,940 R 10,283 R 9,751 R 9,573 R 44,270 - R 44,320 R 531,540 R 11,252 R 10,720 R 10,542

R 41,771 - R 41,821 R 501,552 R 10,302 R 9,770 R 9,592 R 44,321 - R 44,371 R 532,152 R 11,271 R 10,739 R 10,561

R 41,822 - R 41,872 R 502,164 R 10,322 R 9,789 R 9,612 R 44,372 - R 44,422 R 532,764 R 11,291 R 10,758 R 10,581

R 41,873 - R 41,923 R 502,776 R 10,341 R 9,809 R 9,631 R 44,423 - R 44,473 R 533,376 R 11,310 R 10,778 R 10,600

R 39,374 - R 44,473 TABLE C

Page 106: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 16 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 44,474 - R 44,524 R 533,988 R 11,330 R 10,797 R 10,620 R 47,024 - R 47,074 R 564,588 R 12,299 R 11,766 R 11,589

R 44,525 - R 44,575 R 534,600 R 11,349 R 10,817 R 10,639 R 47,075 - R 47,125 R 565,200 R 12,318 R 11,786 R 11,608

R 44,576 - R 44,626 R 535,212 R 11,368 R 10,836 R 10,658 R 47,126 - R 47,176 R 565,812 R 12,337 R 11,805 R 11,627

R 44,627 - R 44,677 R 535,824 R 11,388 R 10,855 R 10,678 R 47,177 - R 47,227 R 566,424 R 12,357 R 11,824 R 11,647

R 44,678 - R 44,728 R 536,436 R 11,407 R 10,875 R 10,697 R 47,228 - R 47,278 R 567,036 R 12,376 R 11,844 R 11,666

R 44,729 - R 44,779 R 537,048 R 11,427 R 10,894 R 10,717 R 47,279 - R 47,329 R 567,648 R 12,396 R 11,863 R 11,686

R 44,780 - R 44,830 R 537,660 R 11,446 R 10,913 R 10,736 R 47,330 - R 47,380 R 568,260 R 12,415 R 11,882 R 11,705

R 44,831 - R 44,881 R 538,272 R 11,465 R 10,933 R 10,755 R 47,381 - R 47,431 R 568,872 R 12,434 R 11,902 R 11,724

R 44,882 - R 44,932 R 538,884 R 11,485 R 10,952 R 10,775 R 47,432 - R 47,482 R 569,484 R 12,454 R 11,921 R 11,744

R 44,933 - R 44,983 R 539,496 R 11,504 R 10,972 R 10,794 R 47,483 - R 47,533 R 570,096 R 12,473 R 11,941 R 11,763

R 44,984 - R 45,034 R 540,108 R 11,523 R 10,991 R 10,813 R 47,534 - R 47,584 R 570,708 R 12,492 R 11,960 R 11,782

R 45,035 - R 45,085 R 540,720 R 11,543 R 11,010 R 10,833 R 47,585 - R 47,635 R 571,320 R 12,512 R 11,979 R 11,802

R 45,086 - R 45,136 R 541,332 R 11,562 R 11,030 R 10,852 R 47,636 - R 47,686 R 571,932 R 12,531 R 11,999 R 11,821

R 45,137 - R 45,187 R 541,944 R 11,582 R 11,049 R 10,872 R 47,687 - R 47,737 R 572,544 R 12,551 R 12,018 R 11,841

R 45,188 - R 45,238 R 542,556 R 11,601 R 11,068 R 10,891 R 47,738 - R 47,788 R 573,156 R 12,570 R 12,037 R 11,860

R 45,239 - R 45,289 R 543,168 R 11,620 R 11,088 R 10,910 R 47,789 - R 47,839 R 573,768 R 12,589 R 12,057 R 11,879

R 45,290 - R 45,340 R 543,780 R 11,640 R 11,107 R 10,930 R 47,840 - R 47,890 R 574,380 R 12,609 R 12,076 R 11,899

R 45,341 - R 45,391 R 544,392 R 11,659 R 11,127 R 10,949 R 47,891 - R 47,941 R 574,992 R 12,628 R 12,096 R 11,918

R 45,392 - R 45,442 R 545,004 R 11,678 R 11,146 R 10,968 R 47,942 - R 47,992 R 575,604 R 12,647 R 12,115 R 11,937

R 45,443 - R 45,493 R 545,616 R 11,698 R 11,165 R 10,988 R 47,993 - R 48,043 R 576,216 R 12,667 R 12,134 R 11,957

R 45,494 - R 45,544 R 546,228 R 11,717 R 11,185 R 11,007 R 48,044 - R 48,094 R 576,828 R 12,686 R 12,154 R 11,976

R 45,545 - R 45,595 R 546,840 R 11,737 R 11,204 R 11,027 R 48,095 - R 48,145 R 577,440 R 12,706 R 12,173 R 11,996

R 45,596 - R 45,646 R 547,452 R 11,756 R 11,223 R 11,046 R 48,146 - R 48,196 R 578,052 R 12,725 R 12,192 R 12,015

R 45,647 - R 45,697 R 548,064 R 11,775 R 11,243 R 11,065 R 48,197 - R 48,247 R 578,664 R 12,744 R 12,212 R 12,034

R 45,698 - R 45,748 R 548,676 R 11,795 R 11,262 R 11,085 R 48,248 - R 48,298 R 579,276 R 12,764 R 12,231 R 12,054

R 45,749 - R 45,799 R 549,288 R 11,814 R 11,282 R 11,104 R 48,299 - R 48,349 R 579,888 R 12,783 R 12,251 R 12,073

R 45,800 - R 45,850 R 549,900 R 11,834 R 11,301 R 11,124 R 48,350 - R 48,400 R 580,500 R 12,803 R 12,270 R 12,093

R 45,851 - R 45,901 R 550,512 R 11,853 R 11,320 R 11,143 R 48,401 - R 48,451 R 581,112 R 12,822 R 12,289 R 12,112

R 45,902 - R 45,952 R 551,124 R 11,872 R 11,340 R 11,162 R 48,452 - R 48,502 R 581,724 R 12,841 R 12,309 R 12,131

R 45,953 - R 46,003 R 551,736 R 11,892 R 11,359 R 11,182 R 48,503 - R 48,553 R 582,336 R 12,861 R 12,328 R 12,151

R 46,004 - R 46,054 R 552,348 R 11,911 R 11,379 R 11,201 R 48,554 - R 48,604 R 582,948 R 12,880 R 12,348 R 12,170

R 46,055 - R 46,105 R 552,960 R 11,930 R 11,398 R 11,220 R 48,605 - R 48,655 R 583,560 R 12,899 R 12,367 R 12,189

R 46,106 - R 46,156 R 553,572 R 11,950 R 11,417 R 11,240 R 48,656 - R 48,706 R 584,172 R 12,919 R 12,386 R 12,209

R 46,157 - R 46,207 R 554,184 R 11,969 R 11,437 R 11,259 R 48,707 - R 48,757 R 584,784 R 12,938 R 12,406 R 12,228

R 46,208 - R 46,258 R 554,796 R 11,989 R 11,456 R 11,279 R 48,758 - R 48,808 R 585,396 R 12,958 R 12,425 R 12,248

R 46,259 - R 46,309 R 555,408 R 12,008 R 11,475 R 11,298 R 48,809 - R 48,859 R 586,008 R 12,977 R 12,444 R 12,267

R 46,310 - R 46,360 R 556,020 R 12,027 R 11,495 R 11,317 R 48,860 - R 48,910 R 586,620 R 12,996 R 12,464 R 12,286

R 46,361 - R 46,411 R 556,632 R 12,047 R 11,514 R 11,337 R 48,911 - R 48,961 R 587,232 R 13,016 R 12,483 R 12,306

R 46,412 - R 46,462 R 557,244 R 12,066 R 11,534 R 11,356 R 48,962 - R 49,012 R 587,844 R 13,035 R 12,503 R 12,325

R 46,463 - R 46,513 R 557,856 R 12,085 R 11,553 R 11,375 R 49,013 - R 49,063 R 588,456 R 13,054 R 12,522 R 12,344

R 46,514 - R 46,564 R 558,468 R 12,105 R 11,572 R 11,395 R 49,064 - R 49,114 R 589,068 R 13,074 R 12,541 R 12,364

R 46,565 - R 46,615 R 559,080 R 12,124 R 11,592 R 11,414 R 49,115 - R 49,165 R 589,680 R 13,093 R 12,561 R 12,383

R 46,616 - R 46,666 R 559,692 R 12,144 R 11,611 R 11,434 R 49,166 - R 49,216 R 590,292 R 13,113 R 12,580 R 12,403

R 46,667 - R 46,717 R 560,304 R 12,163 R 11,630 R 11,453 R 49,217 - R 49,267 R 590,904 R 13,132 R 12,599 R 12,422

R 46,718 - R 46,768 R 560,916 R 12,182 R 11,650 R 11,472 R 49,268 - R 49,318 R 591,516 R 13,151 R 12,619 R 12,441

R 46,769 - R 46,819 R 561,528 R 12,202 R 11,669 R 11,492 R 49,319 - R 49,369 R 592,128 R 13,171 R 12,638 R 12,461

R 46,820 - R 46,870 R 562,140 R 12,221 R 11,689 R 11,511 R 49,370 - R 49,420 R 592,740 R 13,190 R 12,658 R 12,480

R 46,871 - R 46,921 R 562,752 R 12,240 R 11,708 R 11,530 R 49,421 - R 49,471 R 593,352 R 13,209 R 12,677 R 12,499

R 46,922 - R 46,972 R 563,364 R 12,260 R 11,727 R 11,550 R 49,472 - R 49,522 R 593,964 R 13,229 R 12,696 R 12,519

R 46,973 - R 47,023 R 563,976 R 12,279 R 11,747 R 11,569 R 49,523 - R 49,573 R 594,576 R 13,248 R 12,716 R 12,538

R 44,474 - R 49,573 TABLE C

Page 107: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 17 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 49,574 - R 49,624 R 595,188 R 13,268 R 12,735 R 12,558 R 52,124 - R 52,174 R 625,788 R 14,251 R 13,719 R 13,541

R 49,625 - R 49,675 R 595,800 R 13,287 R 12,755 R 12,577 R 52,175 - R 52,225 R 626,400 R 14,272 R 13,739 R 13,562

R 49,676 - R 49,726 R 596,412 R 13,306 R 12,774 R 12,596 R 52,226 - R 52,276 R 627,012 R 14,292 R 13,760 R 13,582

R 49,727 - R 49,777 R 597,024 R 13,326 R 12,793 R 12,616 R 52,277 - R 52,327 R 627,624 R 14,312 R 13,780 R 13,602

R 49,778 - R 49,828 R 597,636 R 13,345 R 12,813 R 12,635 R 52,328 - R 52,378 R 628,236 R 14,333 R 13,800 R 13,623

R 49,829 - R 49,879 R 598,248 R 13,365 R 12,832 R 12,655 R 52,379 - R 52,429 R 628,848 R 14,353 R 13,821 R 13,643

R 49,880 - R 49,930 R 598,860 R 13,384 R 12,851 R 12,674 R 52,430 - R 52,480 R 629,460 R 14,374 R 13,841 R 13,664

R 49,931 - R 49,981 R 599,472 R 13,403 R 12,871 R 12,693 R 52,481 - R 52,531 R 630,072 R 14,394 R 13,862 R 13,684

R 49,982 - R 50,032 R 600,084 R 13,423 R 12,890 R 12,713 R 52,532 - R 52,582 R 630,684 R 14,414 R 13,882 R 13,704

R 50,033 - R 50,083 R 600,696 R 13,442 R 12,910 R 12,732 R 52,583 - R 52,633 R 631,296 R 14,435 R 13,902 R 13,725

R 50,084 - R 50,134 R 601,308 R 13,461 R 12,929 R 12,751 R 52,634 - R 52,684 R 631,908 R 14,455 R 13,923 R 13,745

R 50,135 - R 50,185 R 601,920 R 13,481 R 12,948 R 12,771 R 52,685 - R 52,735 R 632,520 R 14,476 R 13,943 R 13,766

R 50,186 - R 50,236 R 602,532 R 13,500 R 12,968 R 12,790 R 52,736 - R 52,786 R 633,132 R 14,496 R 13,964 R 13,786

R 50,237 - R 50,287 R 603,144 R 13,520 R 12,987 R 12,810 R 52,787 - R 52,837 R 633,744 R 14,516 R 13,984 R 13,806

R 50,288 - R 50,338 R 603,756 R 13,539 R 13,006 R 12,829 R 52,838 - R 52,888 R 634,356 R 14,537 R 14,004 R 13,827

R 50,339 - R 50,389 R 604,368 R 13,558 R 13,026 R 12,848 R 52,889 - R 52,939 R 634,968 R 14,557 R 14,025 R 13,847

R 50,390 - R 50,440 R 604,980 R 13,578 R 13,045 R 12,868 R 52,940 - R 52,990 R 635,580 R 14,578 R 14,045 R 13,868

R 50,441 - R 50,491 R 605,592 R 13,597 R 13,065 R 12,887 R 52,991 - R 53,041 R 636,192 R 14,598 R 14,066 R 13,888

R 50,492 - R 50,542 R 606,204 R 13,616 R 13,084 R 12,906 R 53,042 - R 53,092 R 636,804 R 14,618 R 14,086 R 13,908

R 50,543 - R 50,593 R 606,816 R 13,636 R 13,103 R 12,926 R 53,093 - R 53,143 R 637,416 R 14,639 R 14,106 R 13,929

R 50,594 - R 50,644 R 607,428 R 13,655 R 13,123 R 12,945 R 53,144 - R 53,194 R 638,028 R 14,659 R 14,127 R 13,949

R 50,645 - R 50,695 R 608,040 R 13,675 R 13,142 R 12,965 R 53,195 - R 53,245 R 638,640 R 14,680 R 14,147 R 13,970

R 50,696 - R 50,746 R 608,652 R 13,694 R 13,161 R 12,984 R 53,246 - R 53,296 R 639,252 R 14,700 R 14,168 R 13,990

R 50,747 - R 50,797 R 609,264 R 13,713 R 13,181 R 13,003 R 53,297 - R 53,347 R 639,864 R 14,720 R 14,188 R 14,010

R 50,798 - R 50,848 R 609,876 R 13,733 R 13,200 R 13,023 R 53,348 - R 53,398 R 640,476 R 14,741 R 14,208 R 14,031

R 50,849 - R 50,899 R 610,488 R 13,752 R 13,220 R 13,042 R 53,399 - R 53,449 R 641,088 R 14,761 R 14,229 R 14,051

R 50,900 - R 50,950 R 611,100 R 13,772 R 13,239 R 13,062 R 53,450 - R 53,500 R 641,700 R 14,782 R 14,249 R 14,072

R 50,951 - R 51,001 R 611,712 R 13,791 R 13,258 R 13,081 R 53,501 - R 53,551 R 642,312 R 14,802 R 14,270 R 14,092

R 51,002 - R 51,052 R 612,324 R 13,810 R 13,278 R 13,100 R 53,552 - R 53,602 R 642,924 R 14,822 R 14,290 R 14,112

R 51,053 - R 51,103 R 612,936 R 13,830 R 13,297 R 13,120 R 53,603 - R 53,653 R 643,536 R 14,843 R 14,310 R 14,133

R 51,104 - R 51,154 R 613,548 R 13,849 R 13,317 R 13,139 R 53,654 - R 53,704 R 644,148 R 14,863 R 14,331 R 14,153

R 51,155 - R 51,205 R 614,160 R 13,868 R 13,336 R 13,158 R 53,705 - R 53,755 R 644,760 R 14,884 R 14,351 R 14,174

R 51,206 - R 51,256 R 614,772 R 13,888 R 13,355 R 13,178 R 53,756 - R 53,806 R 645,372 R 14,904 R 14,372 R 14,194

R 51,257 - R 51,307 R 615,384 R 13,907 R 13,375 R 13,197 R 53,807 - R 53,857 R 645,984 R 14,924 R 14,392 R 14,214

R 51,308 - R 51,358 R 615,996 R 13,927 R 13,394 R 13,217 R 53,858 - R 53,908 R 646,596 R 14,945 R 14,412 R 14,235

R 51,359 - R 51,409 R 616,608 R 13,946 R 13,413 R 13,236 R 53,909 - R 53,959 R 647,208 R 14,965 R 14,433 R 14,255

R 51,410 - R 51,460 R 617,220 R 13,966 R 13,433 R 13,256 R 53,960 - R 54,010 R 647,820 R 14,986 R 14,453 R 14,276

R 51,461 - R 51,511 R 617,832 R 13,986 R 13,454 R 13,276 R 54,011 - R 54,061 R 648,432 R 15,006 R 14,474 R 14,296

R 51,512 - R 51,562 R 618,444 R 14,006 R 13,474 R 13,296 R 54,062 - R 54,112 R 649,044 R 15,026 R 14,494 R 14,316

R 51,563 - R 51,613 R 619,056 R 14,027 R 13,494 R 13,317 R 54,113 - R 54,163 R 649,656 R 15,047 R 14,514 R 14,337

R 51,614 - R 51,664 R 619,668 R 14,047 R 13,515 R 13,337 R 54,164 - R 54,214 R 650,268 R 15,067 R 14,535 R 14,357

R 51,665 - R 51,715 R 620,280 R 14,068 R 13,535 R 13,358 R 54,215 - R 54,265 R 650,880 R 15,088 R 14,555 R 14,378

R 51,716 - R 51,766 R 620,892 R 14,088 R 13,556 R 13,378 R 54,266 - R 54,316 R 651,492 R 15,108 R 14,576 R 14,398

R 51,767 - R 51,817 R 621,504 R 14,108 R 13,576 R 13,398 R 54,317 - R 54,367 R 652,104 R 15,128 R 14,596 R 14,418

R 51,818 - R 51,868 R 622,116 R 14,129 R 13,596 R 13,419 R 54,368 - R 54,418 R 652,716 R 15,149 R 14,616 R 14,439

R 51,869 - R 51,919 R 622,728 R 14,149 R 13,617 R 13,439 R 54,419 - R 54,469 R 653,328 R 15,169 R 14,637 R 14,459

R 51,920 - R 51,970 R 623,340 R 14,170 R 13,637 R 13,460 R 54,470 - R 54,520 R 653,940 R 15,190 R 14,657 R 14,480

R 51,971 - R 52,021 R 623,952 R 14,190 R 13,658 R 13,480 R 54,521 - R 54,571 R 654,552 R 15,210 R 14,678 R 14,500

R 52,022 - R 52,072 R 624,564 R 14,210 R 13,678 R 13,500 R 54,572 - R 54,622 R 655,164 R 15,230 R 14,698 R 14,520

R 52,073 - R 52,123 R 625,176 R 14,231 R 13,698 R 13,521 R 54,623 - R 54,673 R 655,776 R 15,251 R 14,718 R 14,541

R 49,574 - R 54,673 TABLE C

Page 108: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 18 of 19

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax Remuneration

Annual Equivalent

Tax

Under 65 65 - 74 Over 75 Under 65 65 - 74 Over 75

R 54,674 - R 54,774 R 656,688 R 15,281 R 14,749 R 14,571 R 59,219 - R 59,319 R 711,228 R 17,099 R 16,567 R 16,389

R 54,775 - R 54,875 R 657,900 R 15,322 R 14,789 R 14,612 R 59,320 - R 59,420 R 712,440 R 17,140 R 16,607 R 16,430

R 54,876 - R 54,976 R 659,112 R 15,362 R 14,830 R 14,652 R 59,421 - R 59,521 R 713,652 R 17,180 R 16,648 R 16,470

R 54,977 - R 55,077 R 660,324 R 15,402 R 14,870 R 14,692 R 59,522 - R 59,622 R 714,864 R 17,220 R 16,688 R 16,510

R 55,078 - R 55,178 R 661,536 R 15,443 R 14,910 R 14,733 R 59,623 - R 59,723 R 716,076 R 17,261 R 16,728 R 16,551

R 55,179 - R 55,279 R 662,748 R 15,483 R 14,951 R 14,773 R 59,724 - R 59,824 R 717,288 R 17,301 R 16,769 R 16,591

R 55,280 - R 55,380 R 663,960 R 15,524 R 14,991 R 14,814 R 59,825 - R 59,925 R 718,500 R 17,342 R 16,809 R 16,632

R 55,381 - R 55,481 R 665,172 R 15,564 R 15,032 R 14,854 R 59,926 - R 60,026 R 719,712 R 17,382 R 16,850 R 16,672

R 55,482 - R 55,582 R 666,384 R 15,604 R 15,072 R 14,894 R 60,027 - R 60,127 R 720,924 R 17,422 R 16,890 R 16,712

R 55,583 - R 55,683 R 667,596 R 15,645 R 15,112 R 14,935 R 60,128 - R 60,228 R 722,136 R 17,463 R 16,930 R 16,753

R 55,684 - R 55,784 R 668,808 R 15,685 R 15,153 R 14,975 R 60,229 - R 60,329 R 723,348 R 17,503 R 16,971 R 16,793

R 55,785 - R 55,885 R 670,020 R 15,726 R 15,193 R 15,016 R 60,330 - R 60,430 R 724,560 R 17,544 R 17,011 R 16,834

R 55,886 - R 55,986 R 671,232 R 15,766 R 15,234 R 15,056 R 60,431 - R 60,531 R 725,772 R 17,584 R 17,052 R 16,874

R 55,987 - R 56,087 R 672,444 R 15,806 R 15,274 R 15,096 R 60,532 - R 60,632 R 726,984 R 17,624 R 17,092 R 16,914

R 56,088 - R 56,188 R 673,656 R 15,847 R 15,314 R 15,137 R 60,633 - R 60,733 R 728,196 R 17,665 R 17,132 R 16,955

R 56,189 - R 56,289 R 674,868 R 15,887 R 15,355 R 15,177 R 60,734 - R 60,834 R 729,408 R 17,705 R 17,173 R 16,995

R 56,290 - R 56,390 R 676,080 R 15,928 R 15,395 R 15,218 R 60,835 - R 60,935 R 730,620 R 17,746 R 17,213 R 17,036

R 56,391 - R 56,491 R 677,292 R 15,968 R 15,436 R 15,258 R 60,936 - R 61,036 R 731,832 R 17,786 R 17,254 R 17,076

R 56,492 - R 56,592 R 678,504 R 16,008 R 15,476 R 15,298 R 61,037 - R 61,137 R 733,044 R 17,826 R 17,294 R 17,116

R 56,593 - R 56,693 R 679,716 R 16,049 R 15,516 R 15,339 R 61,138 - R 61,238 R 734,256 R 17,867 R 17,334 R 17,157

R 56,694 - R 56,794 R 680,928 R 16,089 R 15,557 R 15,379 R 61,239 - R 61,339 R 735,468 R 17,907 R 17,375 R 17,197

R 56,795 - R 56,895 R 682,140 R 16,130 R 15,597 R 15,420 R 61,340 - R 61,440 R 736,680 R 17,948 R 17,415 R 17,238

R 56,896 - R 56,996 R 683,352 R 16,170 R 15,638 R 15,460 R 61,441 - R 61,541 R 737,892 R 17,988 R 17,456 R 17,278

R 56,997 - R 57,097 R 684,564 R 16,210 R 15,678 R 15,500 R 61,542 - R 61,642 R 739,104 R 18,028 R 17,496 R 17,318

R 57,098 - R 57,198 R 685,776 R 16,251 R 15,718 R 15,541 R 61,643 - R 61,743 R 740,316 R 18,069 R 17,536 R 17,359

R 57,199 - R 57,299 R 686,988 R 16,291 R 15,759 R 15,581 R 61,744 - R 61,844 R 741,528 R 18,109 R 17,577 R 17,399

R 57,300 - R 57,400 R 688,200 R 16,332 R 15,799 R 15,622 R 61,845 - R 61,945 R 742,740 R 18,150 R 17,617 R 17,440

R 57,401 - R 57,501 R 689,412 R 16,372 R 15,840 R 15,662 R 61,946 - R 62,046 R 743,952 R 18,190 R 17,658 R 17,480

R 57,502 - R 57,602 R 690,624 R 16,412 R 15,880 R 15,702 R 62,047 - R 62,147 R 745,164 R 18,230 R 17,698 R 17,520

R 57,603 - R 57,703 R 691,836 R 16,453 R 15,920 R 15,743 R 62,148 - R 62,248 R 746,376 R 18,271 R 17,738 R 17,561

R 57,704 - R 57,804 R 693,048 R 16,493 R 15,961 R 15,783 R 62,249 - R 62,349 R 747,588 R 18,311 R 17,779 R 17,601

R 57,805 - R 57,905 R 694,260 R 16,534 R 16,001 R 15,824 R 62,350 - R 62,450 R 748,800 R 18,352 R 17,819 R 17,642

R 57,906 - R 58,006 R 695,472 R 16,574 R 16,042 R 15,864 R 62,451 - R 62,551 R 750,012 R 18,392 R 17,860 R 17,682

R 58,007 - R 58,107 R 696,684 R 16,614 R 16,082 R 15,904 R 62,552 - R 62,652 R 751,224 R 18,432 R 17,900 R 17,722

R 58,108 - R 58,208 R 697,896 R 16,655 R 16,122 R 15,945 R 62,653 - R 62,753 R 752,436 R 18,473 R 17,940 R 17,763

R 58,209 - R 58,309 R 699,108 R 16,695 R 16,163 R 15,985 R 62,754 - R 62,854 R 753,648 R 18,513 R 17,981 R 17,803

R 58,310 - R 58,410 R 700,320 R 16,736 R 16,203 R 16,026 R 62,855 - R 62,955 R 754,860 R 18,554 R 18,021 R 17,844

R 58,411 - R 58,511 R 701,532 R 16,776 R 16,244 R 16,066 R 62,956 - R 63,056 R 756,072 R 18,594 R 18,062 R 17,884

R 58,512 - R 58,612 R 702,744 R 16,816 R 16,284 R 16,106 R 63,057 - R 63,157 R 757,284 R 18,634 R 18,102 R 17,924

R 58,613 - R 58,713 R 703,956 R 16,857 R 16,324 R 16,147 R 63,158 - R 63,258 R 758,496 R 18,675 R 18,142 R 17,965

R 58,714 - R 58,814 R 705,168 R 16,897 R 16,365 R 16,187 R 63,259 - R 63,359 R 759,708 R 18,715 R 18,183 R 18,005

R 58,815 - R 58,915 R 706,380 R 16,938 R 16,405 R 16,228 R 63,360 - R 63,460 R 760,920 R 18,756 R 18,223 R 18,046

R 58,916 - R 59,016 R 707,592 R 16,978 R 16,446 R 16,268 R 63,461 - R 63,561 R 762,132 R 18,796 R 18,264 R 18,086

R 59,017 - R 59,117 R 708,804 R 17,018 R 16,486 R 16,308 R 63,562 - R 63,662 R 763,344 R 18,836 R 18,304 R 18,126

R 59,118 - R 59,218 R 710,016 R 17,059 R 16,526 R 16,349 R 63,663 - R 63,763 R 764,556 R 18,877 R 18,344 R 18,167

R 54,674 - R 63,763 TABLE C

If the table is inadequate: Add R18,877 (under 65), R18,344 or R18,167 (over 75) to the result of [40% X (actual monthly remuneration less R63,713]. Apply rounding to the end result by disregarding the cents.

Note: R63,713 is the average between R63,663 and R63,763 With effect from 01 March 2012 SITE will no longer be applicable.

Page 109: PAYE-GEN-01-G01 - Guide for Employers iro Tax Deduction ... · effective date 2012.10.01 guide for employers in respect of tax deduction tables (2013 tax year) paye-gen-01-g01 revision:

EFFECTIVE DATE 2012.06.08

MONTHLY TAX DEDUCTION TABLES (2013 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 4 Page 19 of 19