Imibuzo Ejwayelekile Nge-PAYE Nentela Yemali Engenayo

I-PAYE ibalwa ngezinyathelo ezine: (1) umholo wakho ophelele wangenyanga uphindaphindwa ngo-12 ukuze kutholakale inani lonyaka, (2) kusetshenziswa ama-tax bracket akhuphukayo aseNingizimu Afrika kulelo nani lonyaka, lapho kukhokhiswa intela kuphela ingxenye yemali engenayo ewela ku-bracket ngayinye ngezinga lalelo bracket, (3) i-rebate yakho esekelwe eminyakeni yobudala isuswa emphumeleni, futhi (4) intela yonyaka ihlukaniswa ngo-12 ukuze kutholakale ukudonswa kwakho kwe-PAYE kwanyanga zonke. Bheka incazelo egcwele ekhasini lethu lendlela yokubala.

Uqala ukukhokha intela yemali engenayo kuphela uma imali yakho yonyaka idlula le mikhawulo yentela: R99,000 kubakhokhi bentela abangaphansi kuka-65, R153,250 kwabaneminyaka engu-65–74, kanye no-R171,300 kwabaneminyaka engu-75 nangaphezulu. Ukuhola ngaphansi komkhawulo weqembu lakho leminyaka yobudala kusho ukuthi ayikho i-PAYE edonswayo nhlobo.

Umholo ophelele yimali yakho yonke ngaphambi kokudonswa, inombolo ebhalwe encwadini yakho yomsebenzi. Umholo osele (imali engena esandleni) yilokho okukhokhelwa ngempela ku-akhawunti yakho emva kokususwa kwe-PAYE ne-UIF. Isibonelo, umholo ophelele ka-R30,000.00 ubalelwa cishe ku-R25,141.90 osele ngenyanga kumuntu ongaphansi kuka-65 ngo-2026/2027.

Emholweni ophelele wangenyanga ka-R20,000.00 (ngaphansi kuka-65, 2026/2027), i-PAYE yakho yangenyanga icishe ibe ngu-R2,115.00 kanti i-UIF ingu-R177.12, kushiya imali elinganiselwa ku-R17,707.88 engena esandleni. Lokho kuyizinga lentela elisebenzayo elicishe libe ngu-10.58%.

Emholweni ophelele wangenyanga ka-R30,000.00 (ngaphansi kuka-65, 2026/2027), i-PAYE yangenyanga icishe ibe ngu-R4,680.98 kanti i-UIF ingu-R177.12, okushiya imali engena esandleni ecishe ibe ngu-R25,141.90, okuyizinga elisebenzayo elicishe libe ngu-15.6%.

Emholweni ophelele wangenyanga ka-R50,000.00 (ngaphansi kuka-65, 2026/2027), i-PAYE yangenyanga icishe ibe ngu-R11,075.51 kanti i-UIF ingu-R177.12, okushiya imali engena esandleni ecishe ibe ngu-R38,747.37, okuyizinga elisebenzayo elicishe libe ngu-22.15%. Sebenzisa isibalo ukuze uthole izinombolo zakho eziqondile neqembu lakho leminyaka yobudala.

Cha. I-PAYE yintela yemali engenayo ekhokhwa ku-SARS. I-UIF (Unemployment Insurance Fund) ingukudonswa okwehlukene kuka-1%, okubekelwe umkhawulo ku-R177.12 ngenyanga, okuya esikhwameni esikhokha izinzuzo uma ulahlekelwa umsebenzi, uthatha ikhefu lokubeletha, noma ungakwazi ukusebenza ngenxa yokugula. Funda kabanzi emhlahlandleleni wethu we-UIF.

INingizimu Afrika ayinalo "izinga lentela ye-bonus" elehlukene neliyisicaba. I-SARS imane yengeze i-bonus yakho emholweni wakho wonyaka bese ikhokhisa intela inani elihlangene isebenzisa ama-bracket akhuphukayo ajwayelekile. Ngoba i-bonus isunduza imali yakho engenayo ingene engxenyeni ephakeme yama-bracket, ivame ukukhokhiswa ngezinga lakho lentela eliphezulu, okuyingakho ingase ibonakale ikhokhiswa ngokweqile. Zama isibalo sethu sentela ye-bonus ukuze ubone inani eliqondile lesimo sakho.

Cha. Izinombolo zakho zicutshungulwa ukukhiqiza umphumela oboniswa ekhasini futhi azibhalwa kudathabhesi noma kwabelwane ngazo nanoma yimuphi umuntu wesithathu. Asidingi ukubhalisa, ikheli le-imeyili, noma noma yiluphi ulwazi lwakho siqu ukuze usebenzise noma yisiphi isibalo kule sayithi.

Yebo. Abantu abaningi bafuna isibalo se-payslip saseNingizimu Afrika ukuze nje babone isibonelo esingokoqobo ngaphambi kosuku lwabo lokuqala lokuholelwa. Isibalo sethu se-PAYE sikhombisa izinto ezifanayo ne-payslip yangempela: umholo ophelele, i-PAYE, i-UIF nemali esele. Sisebenza kahle njengesibuko esisheshayo sokubala umholo, nakuba singasona isikhundla se-payslip yangempela uhlelo lomqashi wakho oluzoyikhiqiza inyanga ngayinye.

Cha. I-SA Tax Guide iyisisetshenziswa esizimele. Ama-tax bracket, ama-rebate nemikhawulo yethu kuthathwa ezincwadini ezisemthethweni ze-SARS ne-National Treasury, kodwa ngesimo sakho sentela esisemthethweni njalo bhekisela ku-SARS ngokuqondile noma kumsebenzi wentela obhalisiwe.