Separate employee deductions from employer costs.
Gross salary includes the employee’s PAYE and employee UIF deductions. Employer UIF, SDL and employer-funded benefits are additional costs. The tool includes employer UIF at 1% subject to the monthly remuneration ceiling, and SDL at 1% when selected.
Confirm which contributions apply.
UIF exclusions and SDL exemptions can apply. SARS states that an employer expecting leviable remuneration not to exceed R500,000 over the next 12 months is exempt from SDL; other exemptions also exist. Confirm liability for the whole employer before selecting SDL. The tool smooths the annual bonus across months for budgeting, rather than replicating payroll.
Rates checked 11 October 2026. SARS UIF rules · SARS SDL rules
Put the numbers to work.
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