Izibalo Zentela ZaseNingizimu Afrika

Ukuthola ukuthi uthatha malini ngempela uye ekhaya eNingizimu Afrika akufanele kudinge i-spreadsheet noma i-akhawuntanti. Leli khasi lihlanganisa zonke izibalo ze-SA Tax Guide ukuze uthole elilungile ngemizuzwana embalwa, noma ngabe uhlola iphepha lomholo, uqhathanisa umsebenzi omusha noma uhlela unyaka wentela omusha. Wonke amanani angezansi asuka kudatha efanayo esemthethweni ye-SARS eqhuba amathuluzi ngayinye, ngakho inombolo oyibona lapha izohlala ifana nomphumela owutholayo esibalweni uqobo.

Uma usemusha lapha, cabanga ngaleli khasi njengemephu. Ngezansi uzothola izibalo zentela zamahhala abasebenzi baseNingizimu Afrika abazisebenzisayo, zihlelwe ngokuthi zisetshenziselwani, kanye nezincazelo ezimfushane zokuthi ngayinye isebenza kanjani nokuthi kufanele uyisebenzise nini.

Izibalo Ezithandwa Kakhulu

Lezi ezinhlanu yizona ezisetshenziswa kakhulu ngoba ziphendula umbuzo ojwayelekile wosuku lomholo: ngizokhokhelwa malini ngempela?

Izibalo Zomholo Ne-Payroll

Leli qembu lifaka imibuzo yansuku zonke ye-payroll: umholo ubiza malini ngemva kokususwa kwentela ne-UIF. Isibalo somholo nentela abasebenzi abathembela kulo kakhulu yithuluzi lethu le-PAYE, ngoba lisebenza njengesibalo esigcwele somholo owuthathayo uye ekhaya ongalisebenzisa uma wenza i-budget. Faka inani lenyanga eliphelele bese likubuyisela i-PAYE yakho, ukususwa kwakho kwe-UIF kanye nokuhlukaniswa okucacile komugqa nomugqa, esikhundleni senombolo eyodwa ehlanganisiwe.

Uma udinga ukuya ngakolunye uhlangothi bese uthola inani eliphelele liye kwelisulayo kusukela ezingeni lehora noma lonyaka kuqala, lidlulise esishintshini somholo ngaphambi kokufaka inani lenyanga esibalweni se-PAYE. Ndawonye la mathuluzi amabili afaka cishe zonke izimo ze-payroll umsebenzi waseNingizimu Afrika ahlangana nazo.

Izibalo Zentela Yemali Engenayo

Wonke amathuluzi e-payroll kule sayithi akhelwe phezu kwe-logic efanayo yesibalo sentela yemali engenayo: ama-bracket entela akhuphukayo aseNingizimu Afrika asetshenziswa emholweni wonyaka. Uma ufuna izinombolo eziluhlaza ngemuva kwaleyo logic esikhundleni somphumela obaliwe, ikhasi lethu lamathebula entela e-SARS libala wonke ama-bracket entela onyaka wamanje nolandelayo, kufaka phakathi imikhawulo nama-rebate ngokweqembu leminyaka. Ukuthola incazelo ejulile yamazinga onyaka wamanje wodwa, bheka umhlahlandlela wethu wama-tax bracket e-SARS ka-2026/2027.

Izibalo Zezinto Ezisusiwe

I-PAYE ne-UIF akuvamisile ukuba yiyona kuphela imigqa esephepheni lomholo. Iminikelo ye-retirement annuity, ubulungu be-medical scheme kanye nezinye izinto ezisusiwe entelaeni abasebenzi abazifakela isicelo zingayehlisa intela ekweletwayo. Uma uyilungu le-medical scheme, isibalo se-medical aid tax credit sikubonisa i-medical tax credit emisiwe yenyanga i-SARS eyivumelayo nokuthi yehlisa kangakanani i-PAYE yakho. Uma uthola i-travel allowance, isibalo sayo sikubonisa ukuthi ingxenye engakanani ekhokhiswa intela ngomthetho we-80/20. Kolunye uhlangothi lwama-rebate, umhlahlandlela wethu wokuqonda ama-rebate entela uchaza indlela ama-rebate asekelwe eminyakeni asebenzisana ngayo nezinye izinto ezisusiwe ukuze kwehle intela yakho yokugcina.

Izibalo Zentela Yezindlu Nezakhiwo

Ukuthenga, ukuthengisa noma ukuzuza ifa lendawo eNingizimu Afrika kuletha imibuzo yentela eyodwa. Isibalo se-transfer duty abathengi abasisebenzisayo silinganisa intela yesikhathi esisodwa i-SARS eyibhadalisa ekuthengweni kwendawo engaphezu komkhawulo okhululekile, kanti isibalo se-capital gains tax abathengisi abasisebenzisayo sibala intela enzuzweni etholakele lapho indawo noma enye impahla ithengiswa. Lezi zibalo azihlangene nentela ejwayelekile ye-payroll futhi zisebenzisa amathebula azo ayo e-SARS, ngakho sisakha amathuluzi azo azohlala eduze kwezibalo ezingenhla. Kuze kube yilapho, ikhasi lethu lemibuzo ejwayelekile lifaka imibuzo evame kakhulu yentela yezindawo ngolimi olulula.

Izibalo Zentela Yebhizinisi

Abazisebenzelayo, abanamabhizinisi abancane nabanikazi bezinkampani babhekene nendlela yentela ehlukile kwabasebenzi abaholayo. Isibalo sentela yebhizinisi umnikazi angasisebenzisa kufanele sibhekelele izinkokhelo ze-provisional esikhundleni se-PAYE yenyanga, okuyinto kanye isibalo sethu se-provisional tax esiyiphathayo: silinganisa intela yakho yonyaka bese siyihlukanisa ibe yizinkokhelo ezimbili ze-SARS ze-provisional ezifanele ukukhokhwa phakathi nonyaka. Isibalo sentela yenkampani nesibalo se-VAT sikuhlelo lwethu njengoba leli khasi likhula, ngoba zombili zisebenzisa amazinga amisiwe esikhundleni sama-bracket akhuphukayo.

Ibalwa Kanjani Intela eNingizimu Afrika?

Okokuqala, umholo wenyanga uphendulwa ube ngowonyaka ngokuwuphindaphinda ngo-12. Okwesibili, ama-bracket akhuphukayo aseNingizimu Afrika asetshenziswa kulelo nani lonyaka, lapho kukhokhiswa intela kuphela imali engaphakathi kwe-band ngayinye ngezinga lalelo band. Okwesithathu, i-rebate esekelwe eminyakeni iyasuswa emphumeleni. Okwesine, intela yonyaka ihlukaniswa ngo-12 ukuze kutholakale i-PAYE yenyanga. Lo mbuzo ofanayo, ubuzwa ngokuthi ibalwa kanjani i-PAYE, uthola incazelo egcwele enezinombolo zangempela kumhlahlandlela wethu wokusebenza kwe-PAYE kanye nokuhlukaniswa okugcwele ekhasini lendlela yokubala. Uma usuthole ukuthi ukweleta malini, umhlahlandlela wethu we-SARS eFiling uchaza ukubhalisa, ukungena nokufaka ngempela lelo nani ku-ITR12 yakho.

I-PAYE Uma Iqhathaniswa Ne-UIF

Abantu bavame ukucabanga ukuthi i-PAYE ne-UIF kuwukususwa okufanayo ngoba kokubili kususwa ephepheni lomholo ngenyanga efanayo. Akunjalo. Uma kuqhathaniswa i-PAYE ne-UIF, umehluko usenjongweni: i-PAYE yintela yemali engenayo ekhokhelwa i-SARS futhi ixhasa izindleko zikahulumeni, kanti i-UIF ingumnikelo ka-1% onomkhawulo owakha i-fund ekhokha izinzuzo zokuswela umsebenzi, ezokubeletha nezokugula. Umehluko phakathi kwe-PAYE ne-UIF ubonakala nasendleleni ngayinye ebalwa ngayo. I-PAYE ikhula ne-bracket yakho yentela, kanti i-UIF iyiphesenti elimisiwe elinomkhawulo wenyanga kungakhathaliseki ukuthi uhola malini ngaphezu kwawo. Umhlahlandlela wethu we-UIF uchaza ukufaneleka nezinkokhelo zezinzuzo ngokujulile.

Umholo Ophelele Uma Uqhathaniswa Nomholo Osulayo

Igebe eliphakathi komholo ophelele nomholo osulayo abasebenzi abalibona enkontilekeni uqhathaniswa nephepha lomholo lingaba likhulu ngemva kokususwa kwe-PAYE ne-UIF. Inani lakho lomholo ngemva kwentela, elibizwa nangokuthi imali oyithathayo uye ekhaya, lincike enanini lakho eliphelele, eqenjini lakho leminyaka nasonyakeni wentela osebenzayo. Indlela esheshayo yokubona igebe eliqondile lomholo wakho ukudlulisa esibalweni se-PAYE, esibonisa inani eliphelele, i-PAYE, i-UIF nenani elisulayo eceleni komunye nomunye.

Amazinga Entela eNingizimu Afrika Ka-2026/2027

I-SARS ibuyekeza ama-bracket, ama-rebate nomkhawulo we-UIF cishe minyaka yonke, ngokuvamile ngemva kwenkulumo yeSabelomali ngoFebhuwari. Nakhu ukubuka okusheshayo kwamazinga entela aseNingizimu Afrika ka-2026/2027 asetshenziswa kuzo zonke izibalo zale sayithi.

Imali Yonyaka Ekhokhelwa Intela	Izinga
R0 – R245,100	18%
R245,101 – R383,100	26%
R383,101 – R530,200	31%
R530,201 – R695,800	36%
R695,801 – R887,000	39%
R887,001 – R1,878,600	41%
R1,878,601 nangaphezulu	45%

Isethi ephelele yamathebula entela e-SARS ka-2026/2027, kufaka phakathi yonke iminyaka yentela ehlanganiswe kule sayithi kanye nama-rebate namanani e-UIF, ikhona ekhasini lethu lamathebula entela.

Izibonelo Ezibaliwe

Izinombolo kulula ukuzethemba uma zinesibonelo sangempela. Emholweni wenyanga ophelele we-R25,000.00 komuntu ongaphansi kweminyaka engu-65 ngonyaka we-2026/2027, i-PAYE yenyanga ifinyelela cishe ku-R3,380.98 kanti i-UIF ibe ngu-R177.12, okushiya umholo ngemva kwentela ongaba ngu-R21,441.90. Lokho kuyizinga lentela elisebenzayo elingaba ngu-13.52%.

Iphepha lomholo ngalinye lihlukile, ngakho thatha lokhu njengesibonelo hhayi njengenombolo yakho. Ukuze uthole inani lomholo owuthathayo uye ekhaya elifana nenani lakho langempela neqembu lakho leminyaka, lidlulise ngqo esibalweni se-PAYE.

Imibuzo Ejwayelekile

Yisiphi isibalo sentela okufanele ngisisebenzise?

Qala ngesibalo se-PAYE uma ufuna umholo wakho wenyanga owuthathayo uye ekhaya. Sebenzisa isibalo se-UIF ukuze uhlole umnikelo wakho we-UIF wodwa. Sebenzisa isibalo sentela ye-bonus kwi-13th cheque kanye nesishintshi somholo uma udinga ukuhamba phakathi kwamanani ehora, eviki, enyanga nawonyaka.

Ingabe lezi zibalo zentela zimahhala?

Yebo. Zonke izibalo kuleli khasi zimahhala futhi akudingeki ukubhalisa. Ngasinye sisebenzisa amathebula entela asemthethweni e-SARS onyaka owukhethile, futhi akukho okufakayo okugcinwayo noma okuthunyelwa kuseva.

Ingabe izibalo zibuyekeziwe zonyaka wentela ka-2026/27?

Yebo. Zonke izibalo zisebenzisa ama-bracket entela e-SARS ka-2026/2027, ama-rebate nomkhawulo we-UIF ngokuzenzakalelayo, futhi eziningi zikuvumela ukubuyela ku-2025/2026 noma uye phambili kumanani ka-2027/2028 uma esedingeka.

Uyini umehluko phakathi komholo ophelele nomholo osulayo?

Umholo ophelele yimali esencwadini yakho yomsebenzi ngaphambi kokususwa kwanoma yini. Umholo osulayo, obizwa nangokuthi imali oyithathayo uye ekhaya, yile efika ngempela ku-akhawunti yakho yasebhange ngemva kokususwa kwe-PAYE ne-UIF. Bona ukuhlukaniswa okuphelele esibalweni se-PAYE.

Ingabe lezi zibalo zifaka i-VAT nentela yezindawo?

Cha okwamanje njengezibalo ezizimele. Leli khasi okwamanje ligxile emathuluzini e-payroll nentela yemali engenayo. I-VAT, i-transfer duty ne-capital gains tax zihlanganiswe njengokubhaliwe okuqondisayo, izibalo zizolandela njengoba amathuluzi anda.

Unombuzo ongaphendulwanga ngenhla? Vakashela ikhasi lethu eliphelele lemibuzo ejwayelekile ye-PAYE nentela yemali engenayo.