Cost-to-company calculator: South Africa
What an employee costs each month and each year: gross salary, the employer’s social security and other costs, next to what the employee takes home.
Enter the figures and press Calculate: the breakdown shows here, with the rules used.
Results are estimates for planning only, not legal, tax or payroll advice. Rates marked "estimate" are published figures Mihnaro has not confirmed; check them with the country’s tax authority, its social security body or your accountant, and your employment contract. Each rule shows its source.
Rules for South Africa and their sources
The version in force from 2026-03-01. "Verified" rules were checked against the official source named; the others are estimates to confirm.
Requires confirmation
These rules of South Africa are not applied, or are applied as estimates, because we could not confirm them from an official source yet. What is needed to add them:
- End of service, Overtime: Severance pay and overtime (Basic Conditions of Employment Act) are not entered. Needed: The Act’s overtime and severance sections from labour.gov.za.
Pay and working time
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Currency: ZAR Legal basis cited
South African Reserve Bank · read 2026-11-01
Social security
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Employee social security %: 1% Legal basis cited
Unemployment Insurance Contributions Act (SARS) · read 2026-11-01
UIF: 1% each up to R17,712 a month. The Skills Development Levy is not included.
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Employer social security %: 1% Legal basis cited
Unemployment Insurance Contributions Act (SARS) · read 2026-11-01
UIF: 1% each up to R17,712 a month. The Skills Development Levy is not included.
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Social security salary: basic + allowances Legal basis cited
Unemployment Insurance Contributions Act (SARS) · read 2026-11-01
UIF: 1% each up to R17,712 a month. The Skills Development Levy is not included.
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Monthly social security salary ceiling (0 = none): 17,712 Legal basis cited
Unemployment Insurance Contributions Act (SARS) · read 2026-11-01
UIF: 1% each up to R17,712 a month. The Skills Development Levy is not included.
Income tax
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Tax brackets and allowances are: yearly Legal basis cited
SARS: rates of tax for individuals · 2027 tax year · read 2026-11-01
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Income tax brackets: 0–99,000: 0% · 99,000–245,100: 18% · 245,100–383,100: 26% · 383,100–530,200: 31% · 530,200–695,800: 36% · 695,800–887,000: 39% · 887,000–1,878,600: 41% · 1,878,600–∞: 45% Legal basis cited
SARS: rates of tax for individuals · 2027 tax year (1 March 2026 – 28 February 2027) · read 2026-11-01
The primary rebate of R17,820 (under 65) is shown as the 0% band up to the R99,000 threshold, which gives the same tax.
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Personal allowance: single: 0 Confirmed by the owner
SARS: rates of tax for individuals · 2027 tax year · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: No separate allowance: the primary rebate is the scale's 0% band up to the R99,000 threshold.).
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Allowances not taxed, up to % of basic: 0% Confirmed by the owner
SARS: rates of tax for individuals · read 2026-11-01
Confirmed by the owner on 2026-11-02.
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Social security comes off taxable income: No Confirmed by the owner
SARS: rates of tax for individuals · read 2026-11-01
Confirmed by the owner on 2026-11-02.
Under 65, no medical scheme or retirement fund contributions.
Payroll, leave and end of service in one system
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