16686_ASPAYE05GuideforEmployersi.r.oEmployeesTax1March2006

GUIDE FOR EMPLOYERS IN RESPECT OF EMPLOYEES' TAX

Document # AS-PAYE-05

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Effective 01.03.2006

PRINTED DOCUMENTS ARE NOT CONTROLLED DOCUMENTS

POL-TM-07 Revision 1 Page 1 of 61

REVISION HISTORY REV DESCRIPTION OF

CHANGE AUTHOR APPROVAL OWNER

0 Initial release R. Ford GM: Operational services

GM: Operational services

1 2 3 4

REFERENCE TO LEGISLATION & OTHER REFERENCES

This procedure must be read with the following: TYPE OF REFERENCE REFERENCE

Legislation and Rules Administered by SARS:

Income Tax Act No. 58 of 1962: Sections 1, 5(3), 5(9), 5(10), 6, 7A, 8(1)(a) to (f), 8A, 8B, 8C, 10(1)(cN), 10(1)(nA), 10(1)(nB), 10(1)(nG), 10(1)(nH), 10(1)(o), 10(1)(q), 10(1)(x), 18(1), 18(2), 69(1), 74(1), 75A, 89bis(2), 89sex, 89ter Fourth Schedule to the Income Tax Act No. 58 of 1962: Paragraphs 1 to 16, 29 and 30 Seventh Schedule to the Income Tax Act No. 58 of 1962: All Paragraphs Interpretation Notes to the Income Tax Act No. 58 of 1962: Number 3, 4, 8, 7, 14, 16, 17, 26 and 27 Skills Development Levies Act No. 9 of 1999: Sections 1 to 6 and 11 to 13 Unemployment Insurance Contributions Act No.4 of 2002: Sections 1, 3, 4, 5, 6, 7, 8, 10, 12, 13 and 14

Other Legislation: Children’s Act No. 33 of 1960: Section 89 Companies Act No 61 of 1973: Chapter VI Marine Traffic Act No2 of 1981: Section 1 Skills Development Act No. 97 of 1998: Section 18(2) and (3) Social Assistance Act No. 13 of 2004: Sections 4, 5, 6, 9, and 10

International Instruments None

REFERENCE TO QUALITY DOCUMENTS This procedure must be read with the following quality documents:

DOCUMENT # DOCUMENT TITLE QUALITY REQUIREMENTS AS-SDL-01 Quick reference guide on SDL All AS-UIF-01 Quick reference guide on UIF All FIN-CH-02 SARS payment rules All AS-PAYE-05-A1 Example completing an EMP201 return All AS-PAYE-05-A2 List of codes applicable to employees tax

certificates All

AS-PAYE-05-A3 Validation rules for employees tax certificates All AS-PAYE-05-A4 Specifications for electronic employees tax

certificates All

AS-PAYE-05-A6 Calculation examples relating to remuneration All AS-PAYE-05-A7 Calculation examples relating to examples All AS-PAYE-05-A8 Calculation examples relating to fringe

benefits All

AS-PAYE-05-A9 Rates of tax All AS-PAYE-05-A10 Example using the deduction tables All AS-PAYE-05-A11 Rate per kilometre schedule All AS-PAYE-05-A12 Weekly tax deduction tables All AS-PAYE-05-A13 Fortnightly tax deduction tables All AS-PAYE-05-A14 Monthly tax deduction tables All AS-PAYE-05-A15 Annual tax deduction tables All AS-PAYE-05-F1 Personal Service Company All AS-PAYE-05-F2 Seasonal Workers All



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TABLE OF CONTENTS 1 PURPOSE ............................................................................................................................................... 4 2 SCOPE..................................................................................................................................................... 4 3 DEFINITIONS AND ACRONYMS............................................................................................................ 4 4 BACKGROUND ....................................................................................................................................... 8 5 GOVERNING LEGISLATION .................................................................................................................. 9 6 REGISTRATION...................................................................................................................................... 9 6.1 REGISTRATION AS AN EMPLOYER..................................................................................................... 9 6.2 BRANCHES REGISTERED SEPARATELY.......................................................................................... 10 6.3 CHANGE OF REGISTERED DETAILS................................................................................................. 10 7 RECORD KEEPING .............................................................................................................................. 10 7.1 RECORDS AND INFORMATION TO BE PROVIDED BY THE EMPLOYEE ....................................... 10 8 DETERMINING THE EMPLOYEES' TAX, SDL AND UIF LIABILITY ................................................... 11 8.1 ELEMENTS REQUIRED BEFORE EMPLOYEES' TAX, SDL AND UIF MAY BE DETERMINED ....... 11 8.2 REMUNERATION FOR EMPLOYEES' TAX PURPOSES.................................................................... 11 8.3 REMUNERATION FOR UIF CONTRIBUTION PURPOSES................................................................. 12 8.4 REMUNERATION FOR SDL PURPOSES............................................................................................ 13 8.5 ALLOWABLE DEDUCTION TO DETERMINE THE BALANCE OF REMUNERATION........................ 13 8.5.1 PENSION FUND CONTRIBUTIONS..................................................................................................... 13 8.5.2 RAF CONTRIBUTIONS......................................................................................................................... 13 8.5.3 INCOME PROTECTION POLICY PREMIUMS ..................................................................................... 14 8.5.4 MEDICAL SCHEME CONTRIBUTIONS................................................................................................ 14 8.6 EMPLOYEES' TAX DEDUCTION.......................................................................................................... 15 9 PAYMENT OF EMPLOYEES' TAX, SDL AND UIF............................................................................... 15 10 SITE ....................................................................................................................................................... 16 11 OFFENCES ........................................................................................................................................... 17 12 TAX DIRECTIVES (GRATUITIES, LUMP SUMS AND EXCEPTIONAL CIRCUMSTANCES) ............. 18 12.1 PURPOSE OF A TAX DIRECTIVE........................................................................................................ 18 12.2 GRATUITIES ON TERMINATION, IMPENDING TERMINATION OF SERVICES OR

RETRENCHMENT................................................................................................................................. 20 12.3 HARDSHIP DUE TO ILLNESS OR OTHER CIRCUMSTANCES ......................................................... 21 12.4 GAINS MADE IN RESPECT OF RIGHTS TO ACQUIRE MARKETABLE SECURITIES ..................... 21 12.5 BROAD-BASED EMPLOYEE SHARE PLAN........................................................................................ 21 12.6 VESTING OF EQUITY INSTRUMENTS................................................................................................ 22 12.7 ARBITRATION AWARDS...................................................................................................................... 23 12.8 LUMP SUM PAYMENTS FROM A PENSION, PROVIDENT OR RETIREMENT ANNUITY FUND..... 23 12.9 DIRECTORS OF PRIVATE COMPANIES / MEMBERS OF CLOSE CORPORATIONS...................... 24 13 TAX DEDUCTION TABLES................................................................................................................... 24 13.1 RATES OF TAX PRESCRIBED BY THE COMMISSIONER................................................................. 24 13.2 DIFFERENT VERSIONS OF TAX DEDUCTION PROGRAMS ............................................................ 25 14 CLASSIFICATION OF EMPLOYEES (WORKERS).............................................................................. 25 14.1 LABOUR BROKER................................................................................................................................ 25 14.2 PERSONAL SERVICE COMPANY OR PERSONAL SERVICE TRUST (EXCLUDING SPECIAL

TRUST).................................................................................................................................................. 27 14.3 INDEPENDENT CONTRACTOR........................................................................................................... 27 14.4 DIRECTORS OF PRIVATE COMPANIES / MEMBERS OF CLOSE CORPORATIONS...................... 28 14.5 STUDENTS AND SCHOLARS .............................................................................................................. 30 14.6 SEASONAL WORKERS........................................................................................................................ 30 14.7 EMPLOYEES 65 YEARS OR OLDER................................................................................................... 31 14.8 TEMPORARY EMPLOYEES WHO ARE FREQUENTLY EMPLOYED ................................................ 31 14.9 COMMISSION AGENTS........................................................................................................................ 31 15 CLASSIFICATION OF PAYMENTS ...................................................................................................... 32 15.1 STANDARD EMPLOYMENT................................................................................................................. 32 15.2 BACKDATED (ANTEDATED) SALARIES AND PENSIONS................................................................. 33 15.3 RESTRAINT OF TRADE PAYMENTS .................................................................................................. 33 15.4 LEAVE PAY ........................................................................................................................................... 33 15.5 SPECIAL REMUNERATION PAID TO PROTO TEAMS....................................................................... 34 15.6 ADVANCE SALARY .............................................................................................................................. 34 15.7 OVERTIME PAYMENTS ....................................................................................................................... 34 15.8 ANNUAL PAYMENTS............................................................................................................................ 34



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16 EXEMPTIONS ....................................................................................................................................... 35 16.1 UNIFORMS (SPECIAL UNIFORMS)..................................................................................................... 35 16.2 TRANSFER COSTS .............................................................................................................................. 35 16.3 SHARE SCHEMES................................................................................................................................ 36 16.4 BURSARIES AND SCHOLARSHIPS .................................................................................................... 36 16.5 EMPLOYMENT INCOME EXEMPTIONS.............................................................................................. 38 17 ALLOWANCES ...................................................................................................................................... 38 17.1 SUBSISTENCE ALLOWANCE.............................................................................................................. 38 17.2 TRAVEL ALLOWANCE ......................................................................................................................... 39 17.3 ALLOWANCE TO A HOLDER OF A PUBLIC OFFICE ......................................................................... 41 18 FRINGE BENEFITS............................................................................................................................... 41 18.1 OBLIGATION OF EMPLOYER.............................................................................................................. 41 18.2 BENEFITS GRANTED TO RETIRED EMPLOYEES ............................................................................ 42 18.3 BENEFITS GRANTED TO RELATIVES OF EMPLOYEES AND OTHERS.......................................... 42 18.4 TAXABLE BENEFITS ............................................................................................................................ 42 19 EMPLOYEES' TAX CERTIFICATES [IRP 5, IRP5(A) AND IT 3(A)] ..................................................... 55 19.1 OBLIGATION OF EMPLOYER TO ISSUE EMPLOYEES' TAX CERTIFICATES................................. 55 19.2 MANUAL CERTIFICATES..................................................................................................................... 56 19.3 ELECTRONIC CERTIFICATES............................................................................................................. 57 19.4 DUPLICATE CERTIFICATES................................................................................................................ 57 19.5 CANCELLED CERTIFICATES .............................................................................................................. 57 19.6 UNUSED MANUAL CERTIFICATES..................................................................................................... 58 19.7 WHEN MUST AN IT 3(A) RETURN BE ISSUED .................................................................................. 58 20 RECONCILIATIONS (IRP 501) ............................................................................................................. 59 20.1 SUBMISSION OF A RECONCILIATION ............................................................................................... 59 20.2 CREDITS WITH THE FINALISATION OF A RECONCILIATION.......................................................... 59 20.3 CANCELLATION OF EMPLOYEES' TAX CERTIFICATES BY SARS ................................................. 59 20.4 COMPLETION OF THE IRP 501 RECONCILIATION STATEMENT .................................................... 59 21 QUALITY RECORDS............................................................................................................................. 60



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1 PURPOSE

The purpose of this document is to assist employers in understanding their obligations relating to Employees' tax, Skills Development Levy and Unemployment Insurance Fund contributions.

2 SCOPE

This basic guide is issued in terms of Paragraph 9(1) of the Fourth Schedule to the Income Tax Act. It prescribes the deduction tables applicable to employees and the manner in which the tables must be applied by the employer.

3 DEFINITIONS AND ACRONYMS

4th Schedule Fourth Schedule to the Income Tax Act. 7th Schedule Seventh Schedule to the Income Tax Act. Alternate period A period, whether of 12 months or not, commencing on the day following the last day of

the preceding alternate period in relation to the employer and ending on a date falling not more than 14 days before or after the last day of February, or such greater number of days as the Commissioner, having regard to the circumstances of the case, may allow.

Annual equivalent An amount equal to the sum of net remuneration multiplied by the ratio which a full year bears to the period in respect of which such net remuneration is payable.

Annual payment An amount of net remuneration that is, in accordance with the employee’s conditions of service or the employer’s practice, paid in a lump sum to the employee or it is an amount that is calculated without reference to a period.

Associated institution

In relation to an employer for taxable benefit purposes, means — where the employer is a company, any other company which is managed or

controlled directly or indirectly by substantially the same persons; or where the employer is not a company, any company which is managed or

controlled directly or indirectly by the employer or any partnership of which the employer is a member; or

any fund established mainly for providing benefits for employees or former employees, but excluding — funds established by trade unions and industrial councils; and funds established for post-graduate research which are not financed by the

employer. Backdate salary Salary, wage or similar remuneration payable by the employer to an employee but does

not include any bonus. Balance of remuneration

Any amount of remuneration after deducting the allowable deductions for employees' tax purposes.

Broad-based employee share plan

A plan in terms of which — equity shares are acquired from an employer by an employee, for consideration

which does not exceed the minimum consideration required by the Companies Act, 1973;

employees who participate in any other equity scheme of the employer are not entitled to participate and where at least 90% of all other employees who are employed by the employer on a permanent basis on the date of grant are entitled to participate;

the employees who acquire the equity shares are entitled to all dividends and full voting rights in relation to those equity shares; and

no restriction have been imposed in respect of the disposal of the equity shares, other than — a restriction imposed by legislation; a right to acquire the equity shares from the employee at market value; or a restriction in terms of which the employee may not dispose of the equity

shares for a period which may not extend beyond five years from the date of grant.



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Cash equivalent For taxable benefit purposes, a cash equivalent shall be the value of the taxable benefit

less any consideration (if applicable) given by the employee. CC Close corporation CCMA Commission for Conciliation, Mediation and Arbitration. Commissioner Commissioner for the South African Revenue Service. Consideration For taxable benefit purposes means any consideration given by an employee but does

not include any consideration in the form of services rendered by the employee. 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 —

A natural person who receives remuneration or to whom remuneration accrues;

A person (including a company) who receives remuneration or to whom remuneration accrues by reason of services rendered by such person to or on behalf of a labour broker;

A labour broker; A person or class or category of persons whom the Minister of Finance by

notice in the Government Gazette declares to be an employee; A personal service company; A personal service trust; A director of a private company.

An Employee for UIF purposes is defines as any natural person who receives any remuneration or to whom remuneration accrues in respect of services rendered or to be rendered by that person but excluding an independent contractor.

An employee for taxable benefit purposes is defined as any person who receives remuneration or to whom remuneration accrues and includes any director of a company but excludes persons who retired before 1 March 1992 except for purposes of the provisions which deal with the payment of an employee’s debt or the release of an employee from an obligation to pay a debt.

Employer Any person who pays or is liable to pay a person an amount by way of remuneration including a person responsible for the payment of an amount by way of remuneration to a person under the provisions of a law or out of public funds or out of funds voted by parliament or Provincial Council.

Equity instrument An equity share in a company or a member’s interest in a close corporation, including an option to acquire such a share or member’s interest and any other financial instrument which is convertible to a share or member’s interest.

Gain A gain for purposes of a broad based employee share plan and qualifying equity instruments, means the amount by which any amount received by or accrued to the employee from the disposal exceeds the consideration given by the employee for the qualifying equity share, right or interest.

Holder of a public office

The President, Deputy President, a Minister, a Deputy Minister, a member of the National Assembly, a permanent delegate to the National Council of Provinces, a Premier, a member of an Executive Council or a member of a provincial legislature;

Any member of a municipal council, a traditional leader, a member of a provincial House of Traditional Leaders or a member of the Council of Traditional Leaders; and

A person occupying the office of president, chairman or chief executive officer of any non-profit organisation, shown to the satisfaction of the Commissioner to be organised on a national or regional basis to represent persons with a common interest and the funds of which are derived wholly or mainly from subscriptions from members or donations from the general public.

Labour broker An employee who, for reward, provides a client with other persons (or procures the persons) to render a service or to perform work for the client.

Long service For taxable benefit purposes means an initial unbroken period of service of not less than 15 years or any subsequent unbroken period of service of not less than 10 years.



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Marketable security

Any security, stock, debenture, share, option or other interest capable of being sold in a share-market or exchange or otherwise

Month In relation to an employer for taxable benefit purposes means any twelve portions into which any calendar year is divided.

Net remuneration The balance of remuneration, excluding the following: Lump sum payments in terms of the Second Schedule to the Act paid by funds; Gratuities paid by the employer on termination of service due to old age, ill-health

or general reduction in personnel (retrenchment); Remuneration received by an employee who incurred deductible expenses in the

production of income (the quantum of expenses can only be determine on assessment);

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

fund, provident 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 (60% portion); An allowance granted to the holder of any public office, which is subject to

employees' tax (50% portion); and Remuneration derived by an employee in respect of which such employee is

entitled to set off an assessed loss under Section 20(1). Official rate of interest

The rate of interest fixed by the Minister from time to time by notice in the Gazette, where the loan is denominated in the currency of the Republic and a market related rate of interest, where the loan is denominated in a foreign currency.

PAYE Pay-As-You-Earn. Personal service company

An employee who offers his / her services to an employer through the medium of a private company / close corporation.

Personal service trust

An employee who offers his / her services to an employer through the medium of a trust.

Qualifying equity share

An equity share acquired in a tax year in terms of a broad-based employee share plan, where the market value of all equity shares, which were acquired by that employee in terms of that plan in that year and the two immediately preceding tax years does not in aggregate exceed R9 000.

RAF Retirement annuity fund. Recognised educational or research institution

A college or university as defined in Section 18A, or a school or any other educational or research institution wheresoever situated which is of a permanent nature, open to the public generally and offering a range of practical and academic courses.

Relative A relative as defined in Section 1 means in relation to any person — in the first degree: children (own, adopted and / or step) and parents; in the second degree: grandchildren, grandparents, brothers and sisters; in the third degree: great grandchildren, great grandparents, uncles, aunts,

nephews and nieces; his / her spouse and any of the spouse’s relatives related to the spouse in the

same manner above; or the spouse of any relative referred to above.

Representative employer

Any public officer, liquidator, judicial manager, manager, secretary, officer, guardian, curator, administrator or other person having authority to pay remuneration on behalf of an employer.



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Restricted equity instrument

An equity instrument — which is subject to any restriction (other than a restriction imposed by legislation)

that prevents the employee from freely disposing of that equity instrument at market value;

which is subject to any restriction that could result in the employee forfeiting ownership of that equity instrument otherwise than at market value;

if any person has retained the right to impose a restriction contemplated in the first two instances above, on the disposal of that equity instrument;

which is an option contemplated in the definition of equity instrument and where the equity instrument which can be acquired in terms of that option will be a restricted equity instrument;

which is a financial instrument contemplated in the definition of equity instrument and where the equity instrument to which that financial instrument can be converted will be a restricted equity instrument;

if the employer has at the time of acquisition by the employee of the equity instrument undertaken to: cancel the transaction under which that taxpayer acquired the equity

instrument; or repurchase that equity instrument from the employee at a price exceeding its

market value on the date of repurchase; or which is not deliverable to the taxpayer until the happening of an event, whether

fixed or contingent, other than the requirement to pay the consideration in respect of that equity instrument.

Retirement funding employment

Any remuneration of the employee that is taken into account in the determination of the contributions, made by an employee or by the employer on behalf of such employee, to a pension fund or provident fund.

SARS South African Revenue Service. SDL Skills Development Levy. SETA Sector Education and Training Authority. SITE Standard Income Tax on Employees. Standard employment

Any employment where an employee (including scholars and students), is required to render services to a single employer for a period of at least 22 hours in every full week provided that no regard shall be had to — Periods of temporary absence of the employee due to leave or exceptional

circumstances; or Any temporary reduction in working hours imposed by the employer, for instance

due to a reduction in the demand of the company’s product, the employer imposes a temporary working week of less than 22 hours.

Taxable benefit A benefit contemplated in the 7th Schedule, but excluding — any benefit, the amount or value of which is specifically exempt in terms of

Section 10; any benefit provided by a benefit fund in respect of medical, dental and similar

services; any lump sum benefit payable by a benefit, pension or provident fund, as defined

in the Act; and any benefit received by or accrued to a person stationed outside the Republic and

employed by any national or provincial sphere of government or any national or provincial public entity, which is substantially funded by Parliament, if they are attributable to that official’s services rendered outside the Republic.



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Tax period In relation to any employer, as a period of 12 months ending on the last day of

February of the relevant tax year or at the option of the employer, an alternate period, in respect of which remuneration is paid or has become due.

in relation to an employee, a tax year (1 March to 28 / 29 February of the next year) or any unbroken period during the tax year — during which the employee was employed by one employer in the Republic in

standard employment; or during which any annuity was paid or became payable to him / her by one

employer; or such period as the Commissioner considers appropriate in the circumstances,

where the Commissioner has in relation to the employment of any employee, issued a ruling to the employer.

UI Commissioner Unemployment Insurance Commissioner. UIC Act Unemployment Insurance Contributions Act. UIF Unemployment Insurance Fund. Unrestricted equity instrument

An equity instrument which is not a restricted equity instrument.

4 BACKGROUND

What is employees' tax

Where an employer pays remuneration to an employee, the employer must deduct employees' tax from the remuneration and pay the tax deducted to SARS on a monthly basis. In most instances, the employer is obliged to issue each employee with an employees' tax certificate (IRP 5) which reflects, amongst other detail, the employees' tax deducted. This employees' tax has to be split between SITE and PAYE. These subjects are fully dealt with later in this guide. In addition thereto, the employer is obliged to submit an annual reconciliation (IRP 501) to the SARS office.

In terms of Paragraph 3 of the 4th Schedule employees' tax receives preference over any other

deduction, regardless of what any other Act or agreement requires.

Any reference to the start date and end date of a tax period as 1 March and 28 / 29 February in this guide will include the start date and end date of an alternate period. An alternate period is normally determined at the option of the employer which may be exercised in relation to all employees or any class of employee. Where an employer adopts the so-called alternate period, any remuneration paid to an employee during such alternate period is regarded as having been paid to him / her during the corresponding tax year.

What is SDL

This is a compulsory levy scheme for the purposes of funding education and training as envisaged

in the Skills Development Act, 1998. This levy came into operation on 1 April 2000 and is payable on a monthly basis.

What are UIF contributions

This is a compulsory contribution to fund unemployment benefits. The contributions deducted and

payable by employers have been collected by SARS since 1 April 2002 and are paid over to the UIF that is managed by the UI Commissioner.

Difference between SITE, PAYE and Employees' tax

Employees' tax is deducted during the tax period. SITE is a form of employees' tax that is

applicable only on the annualised net remuneration up to R60 000. In terms of Paragraph 11B(2)(a) and (b) of the 4th Schedule, the determination of SITE is done at the end of the tax period and may represent only a portion of the employees' tax deducted during the year. The balance of employees' tax after determining the SITE portion as well as the employees' tax on remuneration other than net remuneration, represents PAYE.



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Liability of representative employer — The representative employer is not relieved from any liability,

responsibility or duty of the employer and is therefore subject to the same duties, responsibilities and liabilities as the employer.

5 GOVERNING LEGISLATION

The Paragraphs of the Fourth and Seventh Schedule and Sections referred to in this publication are governed by the Income Tax Act. References to the Skills Development Levies Act and Unemployment Insurance Contributions Act are specifically indicated.

6 REGISTRATION

6.1 REGISTRATION AS AN EMPLOYER In terms of Paragraph 15(1) of the 4th Schedule, an employer must apply for registration with SARS

within 14 days after he / she becomes an employer. Application to register as an employer must be made on an EMP 101 form.

Registration for SDL purposes — In terms of Section 5 of the SDL Act, where an employer is

liable to pay the levy, the employer must register as an employer with SARS and must indicate the jurisdiction of the SETA within which the employer must be classified. Although some employers are exempt from the payment of the levy, these employers are not absolved from registration. o The following employers are exempt from paying the SDL in terms of Section 4 of the SDL

Act — Any public service employer in the national or provincial sphere of Government.

(These employers must budget for an amount equal to the levies payable for training and education of their employees).

Any national or provincial public entity if 80% or more of its expenditure is paid directly or indirectly from funds voted by Parliament. (These employers must budget for an amount equal to the levies payable for training and education of their employees).

Any public benefit organisation, exempt from the payment of income tax in terms of Section 10(1)(cN), which solely carries on certain welfare, humanitarian, health care, religion, belief or philosophy public benefit activities or solely provides funds to such a public benefit organisation and to whom a letter of exemption has been issued by the SARS Tax Exemption Unit.

Any municipality in respect of which a certificate of exemption is issued by the Minister of Labour.

Any employer who's total remuneration subject to SDL (leviable amount) paid / payable to all its employees over the next 12 month period WILL NOT exceed R500 000.

o With effect from 1 August 2005 the employer is not required to register as an employer for SDL purposes if there are during any month reasonable grounds for believing that the total leviable amount paid or payable by that employer to all its employees during the following 12 month period will not exceed R500 000 even though such employer is liable to register with SARS for employees' tax purposes.

Registration for UIF contribution purposes — In terms of Section 10 of the UIC Act where an

employer is liable to pay the UIF contribution, the employer must register with SARS or the UIF office (whichever is applicable to such employer) for the payment of the contributions.

The following employers who are not exempt from contributing to the fund, must register with

the UI Commissioner — o an employer who is not required to register for employees' tax purposes at SARS; o an employer who has not registered voluntarily as an employer for employees' tax purposes

at SARS; and o an employer who is not liable for the payment of SDL.



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An employer is in terms of Section 4 of the UIC Act NOT REQUIRED to contribute in the

following circumstances — o an employee and his / her employer, where such employee is employed by the employer for

less than 24 hours a month; o an employee and his / her employer, where the employee receives remuneration under

contract of employment contemplated in Section 18(2) of the Skills Development Act; o employees and employers in the national and provincial spheres of Government who are

officers or employees as defined in Section 1(1) of the Public Service Act 1994, and their employers; and

o an employee and his / her employer where that employee has entered the Republic for the purpose of carrying out a contract of service, apprenticeship or learnership within the Republic if upon termination thereof the employer is required by law or by the contract of service, apprenticeship or learnership (as the case may be) or by any other agreement or undertaking to repatriate that person, or if that person is so required to leave the Republic;

6.2 BRANCHES REGISTERED SEPARATELY In terms of Paragraph 11B(1) of the 4th Schedule where an employer has for registration purposes

applied for separate registration of branches of his / her undertaking, each such branch shall be deemed to be a separate employer. Application to register a branch separately from the main branch must be made on an EMP 102 form.

Where an employee is transferred between branches, the branch where the employee has worked

until date of transfer must issue an IRP 5 for the period 1 March (or date of commencement of employment if such date was after 1 March) up to the day preceding the transfer. The branch to which the employee was transferred must issue a further IRP 5 to cover the period from date of transfer up to the end of February (or other date, e.g. where the employee’s service was terminated).

6.3 CHANGE OF REGISTERED DETAILS In terms of Paragraph 15(3) of the 4th Schedule, an employer must inform SARS in writing within

14 days of any change in registered particulars (e.g. change of name, address or when he / she no longer operates as an employer).

7 RECORD KEEPING

In terms of Paragraph 14(1) of the 4th Schedule, Section 13 of the SDL Act and Section 14 of the UIC Act every employer must keep a record of all remuneration paid, employees' tax deducted in respect of each employee and SDL and UIF contributions. This register must contain personal particulars as well as financial details of each employee.

Paragraph 14(4) of the 4th Schedule prescribes that these records must be maintained in such form,

including any electronic form, as may be prescribed by the Commissioner. Records must be kept in terms of Paragraph 30(1)(i) of the 4th Schedule for a period of five years from

the date of the last entry and must be available for inspection purposes by SARS officials. Employers who supply the tax certificate information on an electronic medium or electronically, must also keep such records for the prescribed period.

7.1 RECORDS AND INFORMATION TO BE PROVIDED BY THE EMPLOYEE The employee must supply the following particulars to his / her employer to ensure that the employer’s

records are correct —

Surname and full names; Address; Identity number or passport number and date of birth; Income Tax reference number (if any); Proof of age; and Written declaration where required.



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Written declaration by employee — In terms of the requirements as defined in standard employment

in Paragraph 11B(1) of the 4th Schedule where an employee is not required to render services to the employer for at least 22 hours in every completed week and the employee furnishes the employer with a written declaration stating that he / she does not or will not render services to another employer during the corresponding period, such employment is deemed to be standard employment. However, where a written declaration is not furnished, the services of the employee will not be regarded as standard employment and the 25% deduction will apply. (Refer also to Standard Employment in paragraph 15.1).

8 DETERMINING THE EMPLOYEES' TAX, SDL AND UIF LIABILITY

8.1 ELEMENTS REQUIRED BEFORE EMPLOYEES' TAX, SDL AND UIF MAY BE DETERMINED

The Fourth Schedule requires the presence of three elements before employees' tax and UIF

contributions may be deducted, namely, an employer paying remuneration to an employee. The employer also must form a dominant impression of the employment relationship to be able to

classify the worker efficiently in order to determine the rate which must be applied to deduct employees' tax from the remuneration of the specific employee.

The annual equivalent needs to be used when an employee's tax period is shorter than a full tax year

in order to determine the amount of employees' tax deductible. 8.2 REMUNERATION FOR EMPLOYEES' TAX PURPOSES Paragraph 1 of the 4th Schedule defines remuneration as any amount of income which is paid or is

payable to any person whether in cash or otherwise and whether or not in respect of services rendered.

Examples of remuneration — Remuneration will include salary, fee, bonus, wage, gratuity, pension,

leave encashment, emolument, voluntary award, commission, annuity, stipend, remuneration for overtime, superannuation allowance, retirement allowance, lump sum payment, director's remuneration, etc.

The following are specifically included as remuneration:

restraint of trade payments; an amount, including a voluntary award, received or accrued in commutation of amounts due in

terms of a contract of employment or service; an amount received or accrued in respect of the relinquishment, termination, loss, repudiation,

cancellation or variation of an office or employment or of an appointment; An allowance or advance paid to an employee in respect of accommodation, meals or other

incidental costs while the employee is by reason of the duties of his / her office obliged to spend at least one night away from his / her usual place of residence in the Republic is deemed to become payable to the employee in the following month in respect of services rendered. This deeming provision applies where such an allowance or advance was paid to an employee during any month in respect of a night away from his / her usual place of residence and that employee has not by the last day of the following month either spent the night away from his / her usual place of residence or refunded that allowance or advance to the employer;

50% of an allowance paid to a holder of a public office; 60% of an allowance or advance in respect of the expense of travelling for business purposes

(excluding an allowance paid for actual distance travelled for business purposes, at a rate not exceeding the rate per kilometre fixed by the Minister of Finance in the Government Gazette);

fringe benefits received in terms of the 7th Schedule;



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a gratuity received by or accrued to a person from his / her employer because such person obtained a university degree or diploma or has been successful in an examination;

any gain determined in terms of Section 8B, which must be included in that person’s income under that section (broad-based equity share plan); and

any gain determined in terms of Section 8C which is required to be included in the income of that person.

The following are specifically excluded from remuneration and consequently no employees' tax is

deductible:

Amounts paid to common law independent contractors, but excluding amounts paid to independent contractors who are subject to the control or supervision of any person as to the manner in which their duties are performed or as to the hours of work or if the amounts paid or payable to them are payable at regular daily, weekly, monthly or other intervals; o This exclusion does not apply to —

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

any labour broker; any personal service company; any personal service trust; or a person who is not ordinarily resident in South Africa.

Any pension or additional pension under the Social Assistance Act. Any disability grant or additional or supplementary allowance under the Social Assistance Act. Any grant or contribution under the provisions of Section 89 of the Children’s Act. Amounts paid to an employee, wholly in reimbursement of expenditures actually incurred by such

employee (i.e. expenses incurred on behalf of the employer on an agency basis), in the course of employment.

Any allowance or advance in terms of an order of divorce or decree of judicial separation or agreement of separation.

Employees' tax must be calculated on the balance of remuneration (remuneration for employees' tax

purposes less any allowable deductions). 8.3 REMUNERATION FOR UIF CONTRIBUTION PURPOSES Section 1 of the UIC Act defines remuneration as remuneration for employees' tax purposes, but

excludes any amount paid or payable to an employee:

by way of pension, superannuation allowance or retiring allowance; that constitutes an amount contemplated in Paragraphs (a), (cA), (d), (e) or (eA) of the definition of

gross income in Section 1 of the Income Tax Act — o by way of annuity [par (a)]; o as compensation for any restraint of trade [par (cA)]; o any amount, including a voluntary award received or accrued in respect of the

relinquishment, termination, loss, repudiation, cancellation or variation of any office or employment or of any appointment [par (d)];

o lump sum benefits from any pension fund, provident fund or retirement annuity fund [par (e)]; or

o lump sum benefits from a pension fund (where the rules provide that on retirement a portion of the benefit has to be taken in the form of an annuity, etc.) [par (eA)]; and

by way of commission.

The UIF contribution must be calculated on the remuneration for UIF purposes.



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8.4 REMUNERATION FOR SDL PURPOSES Section 3(5) of the SDL Act defines remuneration as remuneration for employees' tax purposes, but

excludes the following amounts from remuneration for purposes of determining the leviable amount:

an amount paid or payable to any labour broker or any person declared by the Minister of Finance by notice in the Government Gazette as an employee to whom a certificate of exemption has been issued by SARS;

an amount paid or payable to any person by way of pension, superannuation allowance or retiring allowance;

an amount contemplated in Paragraphs (a), (d), (e) or (eA) of the definition of gross income in Section 1 of the Income Tax Act — o by way of annuity [par (a)]; o any amount, including a voluntary award received or accrued in respect of the

relinquishment, termination, loss, repudiation, cancellation or variation of any office or employment or of any appointment [par (d)];

o lump sum benefits from any pension fund, provident fund or retirement annuity fund [par (e)]; or

o lump sum benefits from a pension fund (where the rules provide that on retirement a portion of the benefit has to be taken in the form of an annuity, etc.) [par (eA)]; and

an amount payable to a learner in terms of a contract of employment contemplated in Section 18(3) of the Skills Development Act.

SDL leviable amount — As the basis for the calculation of the levy is to a large extent based on the

employees' tax calculation, the remuneration on which the levy will be calculated is determined with reference to the balance of remuneration for employees' tax purposes. Although remuneration paid to an employee may be below the tax threshold for employees' tax purposes, the employer is still liable for payment of SDL on such remuneration.

8.5 ALLOWABLE DEDUCTION TO DETERMINE THE BALANCE OF

REMUNERATION 8.5.1 PENSION FUND CONTRIBUTIONS The employer must in terms of Paragraph 2(4)(a) of the 4th Schedule deduct current and arrear

contributions, within the limits contemplated in Section 11(k), by the employee to an approved pension fund which the employer is entitled or required to deduct from the employee's remuneration.

In terms of Section 11(k) the deduction allowed is limited to the following:

Current contributions — An annual deduction limited to the greatest of:

o R1 750; or o 7,5% of the remuneration received during the year from retirement funding employment.

Arrear contributions — An annual deduction limited to R1800.

8.5.2 RAF CONTRIBUTIONS The employer must in terms of Paragraph 2(4)(a) of the 4th Schedule deduct current and arrear

contributions, within the limits contemplated in Section 11(n), by the employee to an approved RAF which the employer is entitled or required to deduct from the employee's remuneration.

The employer may in terms of Paragraph 2(4)(b) of the 4th Schedule at his / her option deduct current

and arrear RAF contributions, within the limits contemplated in Section 11(n), which the employee has paid directly to the Fund, provided that proof of payment has been furnished to the employer.



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In terms of Section 11(n) the deduction allowed is limited to the following:

Current contributions — An annual deduction limited to the greatest of:

o R1 750; o R3 500 less allowable current pension fund contributions; or o 15% of the remuneration received during the year from non- retirement funding employment.

Arrear contributions — An annual deduction limited to R1800.

8.5.3 INCOME PROTECTION POLICY PREMIUMS The employer may in terms of Paragraph 2(4)(c) of the 4th Schedule at his / her option deduct any

premium paid by the employee in respect of which proof of payment has been furnished to the employer in terms of an insurance policy —

to the extent that it covers that employee against the loss of income as a result of illness, injury,

disability or unemployment; and in respect of which all amounts payable in terms of that policy constitute or will constitute income

as defined.

8.5.4 MEDICAL SCHEME CONTRIBUTIONS Employee 65 years or older — The employer may in terms of Paragraph 2(4)(d) of the 4th Schedule

at his / her option deduct any contribution made by the employee to a registered medical scheme as contemplated in Section 18(1)(a) in respect of which proof of payment has been furnished to the employer.

Employee under 65 years — The employer may in terms of Paragraph 2(4)(e) of the 4th Schedule at

his / her option deduct any contribution made by the employee to a registered medical scheme as contemplated in Section 18(1)(a) as does not exceed the amount contemplated in Section 18(2)(c)(i) in respect of which proof of payment has been furnished to the employer.

The allowable amount is determined as follows:

o Capped amount: R500 for each month in the tax year in respect of which those contributions were

made solely with respect to the benefits of the employee; R1 000 for each month in the tax year in respect of which those contributions were

made with respect to the benefits of the employee and one dependant; or where those contributions were made with respect to the employee and more than one

dependant, R1 000 in respect of the employee and one dependant plus R300 for every additional dependant for each month in the tax year in respect of which those contributions were made.

o Reduced amount — The capped amount must be REDUCED by any amount contributed by the employer which has not been included as a taxable benefit in the remuneration of the employee (see medical contributions paid by the employer under the fringe benefit section).

In terms of Section 18(5) contributions paid by the employer which have been included in the

remuneration of the employee as a fringe benefit are deemed to have been paid by the employee. Where an employer employs a new employee who was in employment with another employer in the

same month, it is the responsibility of the second employer to ensure that only one contribution is made to a medical scheme in respect of that specific month.

In order to determine the capped amount which may be used for a specific month, the employer must

obtain the information relating to the beneficiaries covered by the medical scheme from the relevant medical scheme.



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8.6 EMPLOYEES' TAX DEDUCTION In terms of Paragraph 2(1), 2(4) and 2(5)(c) of the 4th Schedule employees' tax must be deducted from

any amount that is paid by way of remuneration. The deduction is calculated on the balance of remuneration after the deduction of all allowable deductions.

An employer and employee may under no circumstances conclude an agreement whereby the

employer undertakes not to deduct or withhold employees' tax or UIF contributions. Such an agreement is void in terms of Paragraph 7 of the 4th Schedule.

Employees' tax MUST be deducted from remuneration paid to an employee even though such person is

registered as a provisional taxpayer with SARS. This provision also applies to directors of private companies and members of close corporations.

Voluntary employees' tax deduction — In terms of Paragraph 2(2) of the 4th Schedule, an employer

may deduct a greater amount of employees' tax on receipt of a written request from an employee. For various reasons, employees may find that they have to pay in fairly large amounts upon receipt of their assessments. To reduce the amount payable on assessment or avoid having to pay in an additional amount, such employees may request (in writing) their employers to deduct from their remuneration a greater amount of employees' tax than is required.

The employer must remit the amount deducted to SARS with his / her monthly EMP 201 return. IRP 5 detail

o The voluntary over-deduction field on the IRP 5 certificate must be indicated with a Y for yes. o Any voluntary employees' tax deducted does not represent SITE and must be reflected as

PAYE on the IRP 5 certificate. Estimated assessment

The Commissioner may in terms of Paragraph 12 of the 4th Schedule, Section 13 of the SDL Act

and Section 14 of the UIC Act estimate the amount of employees' tax, SDL or UIF contributions due by the employer — o where the employer fails to deduct or withhold the correct amount of employees' tax or UIF

contributions (excluding SDL as the employer is not allowed to deduct it from the employee); or

o where the employer fails to pay over the employees' tax, SDL or UIF contribution due. Any estimate of the amount of employees' tax, SDL or UIF contributions payable by the employer

is in terms of Paragraph 13(3) of the 4th Schedule subject to objection and appeal.

9 PAYMENT OF EMPLOYEES' TAX, SDL AND UIF

In terms of Paragraph 2(1) of the 4th Schedule, Section 6 of the SDL Act and Section 8 of the UIC Act, the employees' tax and UIF contributions as well as SDL must be paid over to SARS within 7 days after the end of the month during which the amount was deducted.

Section 89sex prescribes that where the seventh day falls on a Saturday, Sunday or public holiday, the

payment must be made not later than the last business day prior to such day. These cut-off dates apply to SDL and UIF contributions as well.

In terms of Paragraph 14(2) of the 4th Schedule, Section 6(2) of the SDL Act and Section 8(2) of the

UIC Act, the employer must submit a declaration / statement in such form as the Commissioner may prescribe when making any payment. The prescribed EMP 201 return is automatically supplied to the employer for payment purposes each month. Only in instances where the return is not received in time for payment purposes, a note must accompany the payment with the following information —

Name, postal address and contact telephone number of employer; Reference number, starting with 7, L or U; Month to which the payment relates (e.g. November 2006); and Amount of the payment enclosed.



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An EMP 201 not received in time by an employer will not be accepted as an excuse for the late payment of employees' tax, SDL and UIF contributions.

Payments of employees' tax, SDL and UIF contributions MUST be reflected correctly and

separately on the EMP 201 form in order to avoid the incorrect allocation of these payments and the unnecessary issue of final demands.

In terms of Paragraph 5(1) of the 4th Schedule and Section 7(4) of the UIC Act, an employer who fails

to deduct or withhold the full amount of employees' tax and UIF contributions is personally liable for the shortfall.

Bank payments

Electronic payments can be made directly into SARS banking accounts at First National Bank,

Absa Bank, Nedbank or Standard Bank or via the Internet banking facilities. In all instances it is imperative that the correct payment reference information is provided to ensure that tax payments can be identified and correctly allocated upon receipt by SARS.

Two items are essential in order to ensure that payments are processed correctly, namely: o SARS beneficiary account ID; and o A 19-digit bank payment reference number. This enables the allocation of such payment to

a specific tax type and period. Please refer to SARS' website www.sars.gov.za for further information and details relating to bank

payment limits and bank payment reference number structuring. Allocation of payments

Where any payment is made by an employer in respect of employees' tax, such payment will be

allocated in the following order: o in respect of penalty; o in respect of interest, to the extent to which the payment exceeds the amount of penalty; and o in respect of employees' tax or additional penalty, to the extent to which the payment

exceeds the amount of penalty and interest. Where there is a shortfall after the allocation of penalties and interest and the outstanding tax has

not been covered in full, interest will continue to accrue on the outstanding tax. These rules are also applicable to SDL and UIF contribution payments.

Penalties and interest

In terms of Section 89bis(2), Section 11 of the SDL Act and Section 12 of the UIC Act, interest

shall be payable at the prescribed rate if any amount of employees' tax, SDL or UIF contributions is not paid in full within the prescribed period for payment of such amount. In addition thereto, a penalty equal to 10% in terms of Paragraph 6(2) of the 4th Schedule, Section 12(1) of the SDL Act and Section 13(1) of the UIC Act will be imposed on late payments or outstanding amounts.

Where the employer fails to pay the relevant amount with intent to evade his / her obligation, the employer may in terms of Paragraph 6(2A) of the 4th Schedule, Section 12(3) of the SDL Act and Section 13(2) of the UIC Act be liable to pay a penalty not exceeding an amount equal to twice the amount of employees' tax, SDL or UIF contributions which the employer so failed to pay.

10 SITE

SITE is the abbreviation for Standard Income Tax on Employees. SITE is not an additional tax but is merely an alternative method of determining liability for normal tax and was introduced to ensure that the tax deducted by an employer should equate to the employee's actual normal tax liability.

SITE represents nothing more than payments towards an employee's normal tax liability and in cases

of employees subject only to SITE, the tax actually deducted from their remuneration by their employers, equates to their normal tax liability.

In terms of Paragraph 11B(2) of the 4th Schedule, the SITE liability of an employee must be

determined by the employer at the end of the employee’s tax period or at the end of the tax year.

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In terms of Paragraph 11B(5)(a) of the 4th Schedule, the employer is obliged to repay the excess

deducted to the employee where the employees' tax required to be deducted at the end of a tax period consists solely of SITE and the total amount of tax actually deducted exceeds such SITE required to be deducted. However, where the employees' tax required to be deducted does not consist solely of SITE, the excess deducted must be shown as PAYE on the IRP 5 and the employer is not permitted to refund the PAYE to the employee.

In terms of Paragraph 11B(5)(a) of the 4th Schedule, the employer is obliged to refund any excess

SITE deducted when SITE is determined at the end of an employee's tax period. Recalculation of SITE by SARS — In terms of Paragraph 11B(4) of the 4th Schedule, SITE may be

recalculated by SARS in the following circumstances:

where the employee is entitled to the deduction of pension and / or retirement annuity fund contributions and such contributions were not taken into account by the employer in the determination of SITE; or

where an employee is under the age of 65 years and medical expenses as an aggregate exceeds 7,5% of taxable income; or

where the employee paid medical scheme contributions which were not taken into account by the employer in the determination of SITE; or

where the employee is entitled to the deduction of any premium in terms of an insurance policy and such premiums were not taken into account by the employer in the determination of SITE (see Income Protection Policy Premium in paragraph 8.5.3).

In terms of Paragraph 11B(2A) of the 4th Schedule, where the employer finds at the end of an

employee’s tax period that the SITE liability does not differ by more than R5.00 from the total amount of employees' tax deducted during the year, the employer may, at his / her option, deem the total amount deducted to be the correct amount of SITE determined.

In terms of Paragraph 11B(7)(c) of the 4th Schedule, if the employer makes use of his / her own

methods to determine the employees' tax liability, for example a computer program, and the difference does not deviate by more than 2% of the SITE liability, the amount may be deemed to be correct. This provision only applies —

where it relates to employees whose employees' tax represents SITE only; where the employees' tax has been correctly deducted in accordance with the tax deduction

tables, tax deduction program SARSTAX 2000 or the statutory rates of tax; and if a shortfall or excess occurs as a result of the use of methods other than the tax deduction tables

or tax deduction program SARSTAX 2000 and the difference is not more or less than 2%, then the difference need not to be recovered or refunded, as the case may be.

11 OFFENCES

In terms of Paragraph 30(1) of the 4th Schedule any person will be guilty of an offence and liable on conviction to a fine or imprisonment where he / she —

fails to deduct employees' tax from remuneration or to pay the tax to the Commissioner within the

prescribed period; uses or applies employees' tax deducted or withheld, for purposes other than the payment of such

amount to the Commissioner; permits a false IRP 5 certificate to be issued or knowingly is in possession of or uses a false IRP 5

certificate; alters an IRP 5 certificate issued by any other person, purports to be the employee named on any

IRP 5 certificate or obtains a credit for his / her own advantage or benefit in respect of employees' tax deducted or withheld from another person’s remuneration;

not being an employer and without authority from an employer issues or causes to be issued, any document purporting to be an IRP 5 certificate;



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without just cause fails to comply with an income tax directive issued by the Commissioner; furnishes false information or misleads his / her employer regarding the amount of employees' tax

to be deducted in his / her case; fails to deliver IRP 5 certificates to employees or former employees within the prescribed periods; fails to comply with any condition prescribed by the Commissioner in regard to the manner in

which IRP 5 certificates may be used, the surrender of unused stocks of certificates, accounting for used, unused and spoiled IRP 5 certificates when required by the Commissioner to do so or to surrender unused IRP 5 certificates when ceasing to be an employer;

fails to comply with the conditions for using a mechanised system for printing IRP 5 certificates to be issued to employees or former employees;

fails to maintain a record of remuneration paid and tax deducted there from or to retain such record for a period of five years from the date of the last entry therein;

fails to apply for registration as an employer; fails to notify the Commissioner of a change of address; fails to notify the Commissioner that he / she has ceased to be an employer; fails to comply with a written request for information; or defaults in rendering a return.

Penal clause

An employer guilty of an offence may be fined or sentenced to imprisonment for a period not

exceeding twelve months. In terms of Section 75A, the Commissioner may, notwithstanding theSecrecy provisions’, from

time to time publish the particulars relating to any offence committed by any person, where such person has been convicted of any offence in terms of the Income Tax Act. Such publication may specify the — o name and address of the offender; o particulars of the offence; o tax year or tax period during which the offence occurred; o amount or estimated amount of the tax or additional tax involved; and o particulars of the fine or sentence imposed.

12 TAX DIRECTIVES (GRATUITIES, LUMP SUMS AND EXCEPTIONAL CIRCUMSTANCES)

12.1 PURPOSE OF A TAX DIRECTIVE The prescribed tax tables do not cater for all remuneration or other payments. A tax directive (IRP 3)

is issued by SARS in terms of Paragraph 9(1) of the 4th Schedule to instruct the employer / fund how to deduct employees' tax from these payments.

Tax calculations according to the tax directive should be regarded as a mere estimate as some

employees may find that they still have to pay in substantial amounts or that a credit may be due to them once the final liability has been determined on assessment.

The following rules relate to a tax directive —

A tax directive is only valid for the tax year or period stated thereon. Employers may not act upon photocopies of directives. Employers may under no circumstances deviate from the instructions of the directive. Tax directives issued to electronic clients via the SARS Interface are valid directives. Employers must apply the percentage of employees' tax as indicated on the directive prior to

taking into account allowable deductions for employees' tax purposes (e.g. pension, retirement annuity fund contributions, etc).

Tax directives must be applied for in all the circumstances explained in the following paragraphs.

Application forms [IRP 3(a), IRP 3(b), IRP 3(c) and IRP 3(d)] are available on the SARS website and at the SARS offices.



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Reasons and application forms for tax directives

Application forms have been developed for purposes of applying for a specific tax directive and all

these application forms are available on SARS website www.sars.gov.za. Form A & D, Form B and Form C serve as an example of the form layout. Fund administrators must add their own logo and address when submitting the applications forms to SARS offices.

When applying for a tax directive, the employer / fund administrator must ensure that the correct application form is used according to the reason for the exit from the fund / employer’s service and nature of the amount payable to the employee / member of the fund. o IRP 3(a) – Gratuities paid by employer (e.g. death / retirement / retirement due to ill health,

superannuation & other / retrenchment / share options without obligation / in service payment within 5 years of retirement / other).

o IRP 3(b) – Employees' tax to be deducted at a fixed percentage (e.g. commission agents / personal service company / personal service trust).

o IRP 3(c) – Employees' tax to be deducted at a fixed amount (e.g. Paragraph 11 of the 4th Schedule (hardship) / assessed loss carried forward).

o IRP 3(d) – Determine deemed remuneration to be used to deduct employees' tax (e.g. Paragraph 11 of the 4th Schedule (hardship) / Paragraph 11C(1)(ii)(bb) of the 4th Schedule).

o Form A & D – Lump sums paid by pension and / or provident fund. (e.g. death / ill health / retirement / provident fund – deemed retirement / unclaimed benefit).

o Form B – Lump sums paid by pension and / or provident fund on resignation / withdrawal / winding up / transfer / Section 1, Paragraph (eA) of the definition of gross income transfer or payment / surplus apportionment / unclaimed benefit).

o Form C – Lump sums paid by a RAF to a member (e.g. death before retirement / death after retirement / ill health / retirement / transfer from one RAF to another / unclaimed benefit).

Minimum information required on the application form

To avoid a delay in the issuing of a directive, the following minimum information is required on the

application form: o Tax year; o Personal detail of the employee / member of the fund —

Surname and full names; Date of birth and ID number or other unique number (e.g. passport number, work

permit number or non-resident identity number); Annual income (e.g. annual equivalent of current tax year’s income or the total

remuneration for the last 12 months); Physical address and postal code; and Postal address and postal code;

o Income tax reference number [if the income tax reference number was not entered, the reason for non-registration (e.g. SITE, unemployed) must be supplied];

o Name of employer or fund; o Postal address and postal code of employer / fund; and o Reason for directive (the relevant reason must be marked on the application form).

Form A & D / B / C application forms (minimum information required): o The fund approval number (number starting with 18204 plus 6 numeric values); o The PAYE number of the fund ; o The membership number or policy number; o Type of fund (pension / provident / retirement annuity); o Fund created reason (approved fund, public sector fund or other); o Date of accrual; o Date on which the member became a member of the fund; o Gross amount of lump sum payment (including the amount deemed to be accrued in respect

of Paragraph 2B of the Second Schedule); o Gross amount of total benefit / total value of full annuity;




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o Amount attributed to a non-member’s spouse in respect of a divorce order; o The relevant questions on form A & D must be answered to indicate if the calculation of the

benefit is in terms of employment or membership; and o Indication on form A & D if —

funds are available to provide the member with an annuity; or will the funds be transferred to an insurer to provide a living annuity (name of insurer

and the amount transferred must be provided). IRP 3(a) / (b) / (c) / (d) application forms (minimum information required):

o The PAYE number of the employer; o Date of accrual; and o Gross amount of lump sum payment.

The relevant income and expense statement and / or other relevant documentation must accompany the application form if the IRP 3(b) / (c) / (d) application forms are submitted.

Employers or fund administrators may submit manual application forms to SARS office or submit the application forms electronically via an interface agent or register as an agent on the SARS website www.efiling.gov.za.

12.2 GRATUITIES ON TERMINATION, IMPENDING TERMINATION OF SERVICES OR

RETRENCHMENT A gratuity is an amount, voluntary or otherwise, paid to an employee by an employer in respect of the

termination of service. The most common examples are —

Normal termination of service as a result of resignation or discharge; Retirement or death; and Termination of service as a result of retrenchment.

An IRP 3(a) application form, which is obtainable from SARS, must be submitted in respect of the

above. Normal termination of service — The gratuity paid by an employer to an employee is treated as an

annual payment (for example, service bonus) and the applicable formula is used for the calculation of employees' tax. A SITE calculation must be done at the end of the tax period to determine the SITE and the gratuities must be reflected on the IRP 5 certificate under code 3907.

Dismissal or retrenchment — Where, on dismissal or retrenchment, an employee is entitled to an

amount which refers to the period that the employer is obliged to give the employee notice of such termination of service, in other words, the employer pays the employee an amount equal to the salary the employee would have earned if such employee had worked for the full notice period, the amount (notice pay) will not qualify for the exemption in terms of Sections 7A(4A) or 10(1)(x) and notice pay must not be entered on the IRP 3(a) application form as part of the lump sum amount. A tax directive must be obtained from the SARS office or where the employee is on register. The gratuity due to retrenchment, retirement, etc. must be reflected on the IRP 5 certificate under code 3901 and the tax attributed to the lump sum must be reflected as PAYE.

Exemption — Any amount in cash or in kind, received by or accrued to an employee or the holder

of any office by way of bonus, gratuity or compensation (including payment for accumulated leave and redundancy payment) because of the termination of his / her services or because of the impending termination of his / her services within five years, is exempt from tax to the extent of a cumulative amount of R30 000 provided that — o the person to whom it is paid has attained the age of 55; or o the termination or impending termination of such person’s services is due to superannuation,

ill-health or other infirmity; or o the termination of the person’s services is as a result of the employer having ceased trading

or where he / she has affected a general reduction in personnel or a reduction in personnel of a particular class.

The exemption does not apply where the employer is a company and the employee concerned was at any time a director of the company or at any time held more than 5% of the company’s issued share capital.

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Only lump sum payments in the five years preceding the retirement (termination of the employee’s

services) or retrenchment (reducing staff numbers) or payments which falls together with the retirement (termination), will be taken into account for purposes of the exemption. A further requirement is that the first of such payments (in the case of leave payments) must be in respect of all leave to the employee’s credit at that stage.

12.3 HARDSHIP DUE TO ILLNESS OR OTHER CIRCUMSTANCES To alleviate hardship due to illness or other circumstances or to correct an error in the calculation of

employees' tax, the Commissioner may in terms of Paragraph 11 of the 4th Schedule, having regard to the circumstances of the case, issue a directive authorising the employer to refrain from deducting any employees' tax or to deduct a specified amount.

Set off an assessed loss — In cases where an employee has losses from sources of income such as

farming, business, rental, etc. that exceeds remuneration income and therefore will result in an assessed loss, an application may be made for a tax directive.

An IRP 3(c) application form, which is obtainable from SARS, must be submitted in respect of the

above. 12.4 GAINS MADE IN RESPECT OF RIGHTS TO ACQUIRE MARKETABLE

SECURITIES The employer must apply for an IRP 3 tax directive in order to ascertain the amount of employees' tax

to be deducted or withheld in terms of Paragraph 11A of the 4th Schedule from any gain made by the exercise, cession or release of any right to acquire any marketable security as contemplated in Section 8A.

Taxable portion — A tax liability will arise on the day on which the option is exercised or otherwise

dealt with and will be calculated as the difference between the amount paid for the shares and the market value at that date less any amount paid for the option.

These provisions only apply if such a right was obtained by the employee before 26 October 2004.


above. IRP 5 — The income must be reflected under code 3707 on the certificate.

12.5 BROAD-BASED EMPLOYEE SHARE PLAN Employees' tax must be deducted in terms of Paragraph 11A of the 4th Schedule from any amount

received by or accrued to the employee during the year from any gain made from the disposal of any qualifying equity share or any right or interest in a qualifying equity share as contemplated in Section 8B, which —

was acquired in terms of a broad-based employee share plan; and is disposed of by the employee within five years from the date of grant of that qualifying equity

share, otherwise than — o in exchange for another qualifying equity share; o on the death of the employee; or o on the insolvency of the employee.



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Exchange for other qualifying equity share

If an employee disposes of a qualifying equity share in exchange solely for any other equity share,

that other equity instrument in exchange is deemed to be — o a qualifying equity share which was acquired by the employee on the date of grant of the

qualifying equity share disposed of in exchange; and o acquired for a consideration equal to any consideration given for the qualifying equity share

disposed of in exchange. If an employee acquires any equity share by virtue of any qualifying equity share held by the

employee, that other equity share so acquired is deemed to be a qualifying equity share which was acquired on the date of grant of the qualifying equity share so held by the employee.

Employers must calculate the employees' tax deductible from any amount received by or accrued to

the employee during the year from any gain made from the disposal of any qualifying equity share or any right or interest in a qualifying equity share, in the same manner as tax on an annual payment (bonus).

IRP 5 — The income must be reflected under code 3717 on the certificate.

12.6 VESTING OF EQUITY INSTRUMENTS The employer must apply for an IRP 3 tax directive in order to ascertain the amount of employees' tax

to be deducted or withheld in terms of Paragraph 11A of the 4th Schedule from any gain in respect of the vesting of any equity instrument as defined in Section 8C.

These provisions are only applicable to any equity instrument acquired on or after 26 October 2004.

Taxable portion: The gain to be included in the remuneration of an employee is —

in the case of a disposal, the amount received or accrued in respect of that disposal which

exceeds the sum of any consideration in respect of that equity instrument; or in any other case, the sum of —

o the amount by which the market value of the equity instrument determined at the time that it vests in that employee exceeds the sum of any consideration in respect of that equity instrument; and

o the excess amount (if any) which exceeds the consideration in respect of the restricted equity instrument where the consideration includes an amount other than restricted equity instruments.

When the equity instrument vests in the employee and when an unrestricted equity instrument is

acquired, the gain will be subject to the deduction of employees' tax. Vesting of equity instrument: An equity instrument acquired is deemed to vest —

in the case of an unrestricted equity instrument, when the employee acquires it; and in the case of a restricted equity instrument, at the earliest of —

o when all relevant restrictions cease; o immediately before the employee disposes of it (except for disposals discussed hereunder); o immediately after it terminates (if it is an option); and o immediately before the employee dies if all the restrictions relating to that equity instrument

are or may be lifted on or after death. A disposal does not trigger a vesting if —

a restricted equity instrument is replaced by another restricted equity instrument; a restricted equity instrument is disposed of to a person otherwise than by or under a disposal

made in terms of a transaction at arm’s length; or a restricted equity instrument is disposed of to a connected person.



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above. IRP 5 — The gain must be reflected under code 3718 on the certificate.

12.7 ARBITRATION AWARDS An employer must, in terms of Paragraph 9(3) of the 4th Schedule, ascertain from SARS the amount of

employees' tax to be deducted from an amount awarded in respect of a settlement agreement or a court order (labour court awards, CCMA awards, etc.) before such amount is paid to the employee or former employee.

An IRP 3(a) application form must be submitted to SARS by the employer for the amount awarded to

an employee or former employee in respect of CCMA and labour court awards. A copy of the court order or settlement agreement must accompany the application form.

CCMA and labour court awards can be classified into three broad categories:

Unfair dismissals — Amounts awarded in respect of unfair dismissals (including voluntary

payments) are remuneration as defined in the Fourth Schedule and are therefore subject to the deduction of employees' tax. Such amounts are received or accrued in respect of the relinquishment, termination, loss, repudiation, cancellation or variation of any office or employment or of any appointment to any office or employment.

Termination of employment contract prior to its expiry date — Amounts awarded in respect of termination of an employment contract prior to its expiry date are remuneration as defined in the Fourth Schedule and are therefore subject to the deduction of employees' tax. Such amounts are received or accrued in commutation of amounts due under a contract of employment or service or in respect of cancellation or variation of any office or employment.

Unfair labour practices — Amounts paid or accrued as a result of unfair labour practice, may be included in remuneration as defined. SARS will examine the facts of the case and the nature of amounts awarded when the application for a tax directive is received from the employer.

Awards (e.g. CCMA and labour court awards) are remuneration as defined if it can be established that

the award is actually in respect of services rendered. IRP 5 — The relevant taxable and non-taxable portions of an arbitration award must be reflected on

the certificate under code —

3608 (taxable amount); and 3609 (non-taxable amount).

12.8 LUMP SUM PAYMENTS FROM A PENSION, PROVIDENT OR RETIREMENT

ANNUITY FUND In terms of the Second Schedule, SARS determines the amount of employees' tax attributable to a

lump sum payment from a pension, provident or retirement annuity fund on application for a tax directive.

Application forms A & D, B or C are furnished by the administrators of the relevant funds in accordance

with the instructions contained in the Government Gazette No. 22577 (notice no. 1893) dated 24 August 2001. Examples of updated application forms are available on the SARS website www.sars.gov.za.




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12.9 DIRECTORS OF PRIVATE COMPANIES / MEMBERS OF CLOSE

CORPORATIONS In terms of Paragraph 11C(1)(c)(ii)(bb) of the 4th Schedule, the employer must only apply for a tax

directive to determine the minimum amount of remuneration where the minimum amount (deemed amount) cannot be determined for the purpose of the prescribed formula.

In terms of Paragraph 11 of the 4th Schedule, the director may apply for a relief where there is a

verifiable result of hardship (refer to Hardship due to illness or other circumstances in paragraph 12.3). Where the minimum amount cannot be determine for purposes of the prescribed formula —

Where the employer has not determined the remuneration for the year preceding the last tax year, the employer must apply for a tax directive to determine the amount of remuneration which is deemed to have been received by the employee (director).

The following minimum information MUST be supplied in the space provided for on the

application form as well as the personal particulars of the director: o Last known remuneration received or accrued [including allowances but excluding lump

sums (as contained in Paragraph (d), (e) and (f) of the definition of gross income in Section 1) and gains made by directors in respect of rights to acquire marketable securities];

o Tax year in which such remuneration was received; and o Number of completed months for which the last known remuneration was received.

Relief where there is a verifiable result of hardship — Where the expected remuneration of a

director for the current year is less than the remuneration received for the previous year, the director may apply for a tax directive for relief.

The following minimum information MUST be supplied in the space provided for on the

application form as well as the personal particulars of the director: o Last known remuneration received or accrued [including allowances but excluding lump

sums (as contained in Paragraph (d), (e) and (f) of the definition of gross income in Section 1) and gains made by directors in respect of rights to acquire marketable securities];

o Tax year in which such remuneration was received; o Number of completed months for which the last known remuneration was received; o The estimated / actual remuneration for the current tax year; and o Documentation to support the application, such as interim financial statements and / or

minutes of meetings held by directors which indicate that remuneration to be paid to directors will be less than the remuneration for the previous tax year.

An IRP 3(d) application form, which is obtainable from SARS, must be submitted in respect of the

above. The taxation of director’s remuneration is covered separately in this guide (refer to paragraph 14.4).

13 TAX DEDUCTION TABLES

13.1 RATES OF TAX PRESCRIBED BY THE COMMISSIONER The deduction tables are prescribed by the Commissioner in terms of Paragraph 9(1) of the 4th

Schedule, 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 as prescribed in Paragraph 9(2) of the 4th Schedule and remain in force until withdrawn by the Commissioner.

In the absence of a tax directive to the contrary as prescribed in Paragraph 10 of the 4th Schedule,

employers must make use of the deduction tables prescribed by the Commissioner or use the statutory rates as an alternative.



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Implementation of new rates of tax

The new tax rates must be implemented by employers as soon as possible but not later than

1 July 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 are deducted from the normal tax determined according to the statutory rates of tax. No rebates are allowed to trusts or personal service trusts.

13.2 DIFFERENT VERSIONS OF TAX DEDUCTION PROGRAMS Small differences may occur between the manual tables, SARSTax 2000 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. Employers may therefore design their own calculation method provided that the results are the same.

TAX DEDUCTION TABLES

The manual tables and guidelines for employers include weekly, fortnightly, monthly and annual

deduction tables. The tables are issued free of charge and should extra copies be required, these can be obtained from SARS. The tax rebates have already been taken into account in the compiling of the manual tables, therefore no further calculations are necessary.

The tables are attached to this guide as AS-PAYE-05-A12 to A15. SARSTAX 2000

The employees' tax deduction software program is available on compact disc under the name

SARSTax 2000. The minimum software and hardware required to use the program is — o WINDOWS 95 / 98 / 2000 / XP or WINDOWS NT with SP5 or later; o Microsoft Internet Explorer (version 4 or later); o 486 / 100 MHZ or higher processor; o CD Rom drive; o 16MB RAM (recommended 24MB); and o SVGA (800 x 600) or higher screen resolutions.

SARSTax 2000 is supplied free of charge and may be reproduced freely. The latest version, in operation since 1 March 2006, is version 3. New tax rates, which need to be imported, are distributed annually.

14 CLASSIFICATION OF EMPLOYEES (WORKERS)

14.1 LABOUR BROKER The provision or procurement of workers as opposed to the provision of service is of importance.

Typically, a labour broker arrangement will involve three parties, namely:

Client: The person who specifies the workers required. A written or oral service contract would arise between the client and the labour broker where the service conditions of the workers may or may not be stipulated. Payments for the workers' services are made to the labour broker.



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Labour broker: The labour broker is a person who, for reward, provides and remunerates

workers for a client and is either in or not in possession of an exemption certificate (IRP 30). The labour broker either makes available his / her own employees to perform work for a client or he / she procures workers for a client. The labour broker pays the workers.

Workers: These workers can be any person, including — o Members and / or employees of a close corporation; o Directors and / or employees of a company; o Trustees and / or employees of a trading trust; o Proprietors and / or employees of a business; and o Partners and / or employees of a partnership.

Exemption certificate (IRP 30)

Provision has been made in terms of Paragraph 2(5) of the 4th Schedule for an exemption

certificate to be issued by SARS to a labour broker, which will absolve employers from having to deduct employees' tax from any payments made to such labour brokers.

SARS shall not issue an exemption certificate if — o more than 80% of the gross income of the labour broker during the tax year consists of

amounts received from any one client, unless that person is a labour broker which throughout the tax year employs more than three full-time employees — who are on a full-time basis engaged in the business of that labour broker of providing

persons to or procuring persons for clients of that labour broker; and who are not connected persons in relation to that labour broker; or

o the labour broker provides to any of its clients the services of any other labour broker; or o the labour broker is contractually obliged to provide a specified employee of the labour

broker to render any service to such client. An exemption certificate is only valid from the date of issue until the end of the tax year. The labour broker must apply annually on an IRP 30(a) form for a new exemption certificate at a

SARS office at least 2 months before the expiring of his / her current exemption certificate. If the issue of an exemption certificate is delayed for longer than a calendar month, the date of validity will be altered from the date of issue to the date the application was received. In such cases any employees' tax deducted is refundable by the relevant employer.

An exemption certificate will only be valid if: o it is not outdated; o it bears a labour broker reference number beginning with a 7; o it has been computer printed; o the labour broker is in possession of the original; and o it has not been altered in any way.

If a labour broker is in possession of a valid exemption certificate and undergoes a change of name, the original certificate must be returned to the relevant SARS office together with an application for a new certificate, which indicates the changed particulars.

If an exemption certificate has been lost or misplaced, application for a replacement certificate must be made to SARS Head Office and the replacement certificate will only be issued during the period of validity of the original certificate.

Employees' tax applicable to Labour brokers

If a labour broker is not in possession of a valid exemption certificate (IRP 30), all payments made

to the labour broker will be subject to employees' tax. An employer who does not deduct employees' tax from a payment to a labour broker must be in

possession of a certified copy of an exemption certificate (IRP 30) that must be retained for inspection purposes.

The deduction is classified in the following categories: o Individuals — employees' tax must be deducted according to the employees' tax deduction

tables. o Company or close corporation — where the labour broker is a company or close corporation,

tax must be deducted according to the rate applicable to employment companies (34%). o Tax directive — tax must be deducted according to the instructions on the tax directive.



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IRP 5 details

The employees' tax deducted for individuals, companies and close corporations whether

calculated according to the deduction tables or a tax directive, must be reflected as PAYE and not as SITE on the IRP 5 certificate.

The remuneration must be reflected under code 3617 on the IRP 5 certificate. The reason code for non-deduction of employees' tax must be reflected as 07 on the IRP 5

certificate.

14.2 PERSONAL SERVICE COMPANY OR PERSONAL SERVICE TRUST (EXCLUDING SPECIAL TRUST)

Rules to determine of an employee is a personal service company / trust

A personal service company or trust is any company or trust where services are rendered

personally by any connected person in relation to such company or trust and — o the person rendering the service would be regarded as an officer or employee of the client,

had such service been performed directly to the client; o the person rendering the service is subject to the control and supervision of the client as to

the manner in which the duties are performed or as to the hours of work; o the amounts paid or payable for the person’s services consist of or include earnings of any

description which are payable on regular daily, weekly, monthly or other intervals; or o more than 80% of the income of the company is derived during the tax year from one client.

The employee will be deemed to be a personal service company or personal service trust if any of the above scenarios apply.

Exclusion: A company or trust who employs throughout the tax year more than three full-time

employees (other than shareholders, members or connected persons) who are on a full-time basis engaged in the business of the company or trust of rendering any service.

Employees' tax — The rate at which employees' tax is deductible for personal service companies is

34% and 40% for personal service trusts. IRP 5 details

The nature of person in respect of a personal service company must be indicated as an H on the

IRP 5; and the nature of person in respect of a personal service trust must be indicated as a K on the IRP 5.

14.3 INDEPENDENT CONTRACTOR Income earned by an independent contractor is specifically excluded from the definition of

remuneration in Paragraph 1(ii) of the 4th Schedule. Such income is however included in the definition of gross income in Section 1.

In distinguishing between an employee and an independent contractor / trader one must commence

with an analysis of the employment contract. The object of the contract (or the parties' rights and obligations under the contract) must be established.

The object of the contract is not a mere indicator, but determines the legal nature of the contract. The

object to be established is the pre-eminent object, for example —

If the object is the surrender of productive capacity (whether capacity to provide a service or to produce things), then the contract is for employment of an employee. The essence of an employee’s contract (contract of service) is the placing of one person’s services (labour) at the disposal of another, enabling the acquisition of that service itself and not simply the fruits of that productive capacity.



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If the object is the acquisition of the result of deployed productive capacity (of a produced thing or of a provided service), then the contract is for the employment of an independent contractor. The essence of an independent contractor’s contract (contract for services or work) is that the independent contractor only commits himself / herself to deliver the product or end result of that capacity.

Exceptions: The 4th Schedule prescribes that the independent contractor’s income will be deemed to

be remuneration and will therefore be subject to employees' tax, if —

An independent contractor is controlled and supervised as to the manner in which his / her duties are performed or to be performed or as to his / her hours of work; or

An independent contractor is paid at regular daily, weekly, monthly or other intervals. The employer, being a party to the employment contract, is in the best position to determine whether

or not the employee is an independent contractor. SARS has therefore provided certain guidelines in order to assist the employer with this responsibility. These guidelines are available in Interpretation Note 17 and can be obtained on the website www.sars.gov.za under Interpretation Notes / Income Tax.

14.4 DIRECTORS OF PRIVATE COMPANIES / MEMBERS OF CLOSE

CORPORATIONS The definition of employee in Paragraph 1 of the 4th Schedule includes a director of a private company.

Any remuneration paid or payable to a director of a private company or a member of a close corporation is therefore subject to the deduction of employees' tax on a monthly basis as from 1 March 2002.

The same rules for the deduction of employees' tax from the remuneration of directors of private

companies apply to members of close corporations. The definition of a director in Section 1 of the Act includes a person who, in respect of a close corporation, holds any office or performs any functions similar to the functions of a director of a company other than a close corporation. The definition of a company in Section 1 of the Act includes a close corporation.

Deemed minimum remuneration — A director is deemed to have received a minimum amount of

remuneration every month.

The minimum amount is determined by the formula prescribed in paragraph 11C of the 4th Schedule, namely —

T Y = N in which: o Y represents the monthly amount to be determined; o T represents the balance of remuneration (excluding any deemed amount determined in

terms of this provision) of the director paid or payable to the director by that company in respect of the last tax year of that director, less any amount — contemplated in paragraph (d), (e) and (f) of the definition of gross income in Section 1

of the Act which is included therein; or which is included in terms of paragraph 11A; and

o N represents the number of completed months in the tax year in respect of which T was derived. If the remuneration for the year preceding the last tax year has also not been

determined as yet, then the company must request the Commissioner to determine the remuneration for the purposes of the formula.

Where the remuneration of the director for the last tax year has not yet been determined for purposes of T in the formula, T shall then be determined based on the balance of remuneration paid / payable by the company to the director in respect of the preceding tax year increased by an amount equal to 20% of that remuneration and N shall be the number of completed months which the director was employed by that company during that preceding tax year.




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Fixed remuneration more than 75% of T in the formula

With effect from 1 March 2004 the requirement to determine employees' tax on the deemed

remuneration will not be applicable to directors earning more than 75% of their remuneration in the form of fixed monthly payments.

Where more than 75% of T (only T in respect of the last tax year) consists of fixed monthly remuneration, the company must use actual remuneration to calculate the monthly PAYE (i.e. paragraph 11C is NOT applicable). Where the remuneration in respect of the last tax year has not been finalised or 75% or less than 75% of T consists of fixed monthly remuneration, the company must apply paragraph 11C (deemed remuneration) principles to calculate PAYE.

Where T in the formula cannot be determined: Where the deemed remuneration cannot be

determined in the prescribed manner as a result of the fact that the remuneration of the director has not been determined for the relevant years of assessment, SARS must be approached to make the determination.

Paragraph 9(5) of the 4th Schedule prescribes that the monthly employees' tax must be determined on

the higher of the actual or the deemed remuneration of the directors of a company.

Where the actual remuneration is used, employees' tax is payable by the director and must be calculated on the actual remuneration.

Where the deemed remuneration is the highest, employees' tax on the deemed remuneration exceeding the employees' tax on the actual remuneration must be paid by the company and the difference must be paid by the director by way of a deduction from the director's actual remuneration.

Right of recovery: The employer has the right to recover the PAYE on the deemed remuneration

paid by the company from the director. This recovery may, in addition to any other right of recovery, be recovered from any amount which is or may become payable by the company to the director. The director IS NOT ENTITLED TO receive an employees' tax certificate in respect of the amount of EMPLOYEES' TAX PAID BY THE COMPANY on the deemed REMUNERATION IF THE COMPANY HAS NOT RECOVERED the employees' tax from the director.

Director status changes to employee: Where the person ceases to be a director but remains an

employee of the company, the formula must no longer be used and PAYE must be deducted from remuneration that is actually paid or is payable to the employee. Only one IRP 5 needs to be issued for the year.

Director appointed during tax year: Where a person is appointed as a director of a private company

during the tax year and the director was not previously an employee of that company, PAYE will be payable on the actual remuneration which is paid or is payable to the director during that tax year. The formula will not be applied to deem any remuneration to have accrued to the director in the year of appointment. However, where the newly appointed director was previously an employee of the company, the formula will be applicable.

Relief can be obtained from SARS in terms of Paragraph 11 of the 4th Schedule where there is a

verifiable reason for hardship. In these situations, SARS has the discretion to issue a directive to reduce the amount of PAYE payable.

The amount of tax that a private company pays in respect of the deemed remuneration of each director

is not considered to be a loan granted to that director for the purposes of the Seventh Schedule, i.e. it does not give rise to an interest-free loan fringe benefit. It is an amount for which the company is liable in terms of Paragraph 11C(2) of the 4th Schedule.

Remuneration for SDL and UIF contributions purposes: As the remuneration of a private company

director will fall within the definition of remuneration, the remuneration must be brought into account in the calculation of SDL and UIF contributions.



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Remuneration only determined in the next tax year

Circumstances may arise where the remuneration of a director or portion thereof accrues in a tax

year but the quantum of the remuneration is only determined in a later year. For example, the service contract of a director may provide that the director is entitled to a bonus of 10% of the company’s profits for the year ending on 28 February 2005. The financial accounts of the company are only finalised on 30 June 2005 when the quantum of the director’s bonus can be determined.

As long as the accrual of the bonus is not dependant on any other condition that may happen after the end of the 2005 tax year, the bonus will accrue in the 2005 tax year. The bonus which is eventually quantified in the 2006 tax year will not, however, be included in the calculation of the actual remuneration for the determination of PAYE in either the 2005 or 2006 tax year. Instead it will be included in the calculation of the deemed remuneration for the 2006 tax year (which must be re-calculated at the time of determination). This is done in terms of the discretion of the Commissioner in Paragraph 2(1).

Employees' tax — SITE is not deductible from the remuneration of directors because their

remuneration is specifically excluded from the definition of net remuneration. Employers must therefore only deduct PAYE from the remuneration of directors.

IRP 5 detail

The remuneration shown on the IRP 5 must be the amount of actual remuneration which is paid /

payable to the director for the tax year. The amount of PAYE shown on the IRP 5 will be the sum of the PAYE that was deducted from the

actual remuneration of the director and the PAYE paid by the company in respect of the deemed remuneration of that director.

The salaries paid to directors must be reflected under code 3615 on the IRP 5 and all other components of the remuneration (bonus, allowance, benefits, etc.) must be reflected against the existing codes.

14.5 STUDENTS AND SCHOLARS Full-time students and scholars do not fall in a specific category and are taxed in the same manner as

any other employee. The employer must determine, according to the rules for standard employment and non standard employment (25% deduction), which applicable method of deducting employees' tax must be used.

14.6 SEASONAL WORKERS A seasonal worker is a person who is only employed during a peak period for a specific period, for

example:

Persons employed on a fruit farm during the picking season to pick and pack fruit; Persons employed on a sheep farm to assist with either the lambing or shearing; or Factories that require additional help during the canning season.

A tax period commences at the date the employee was employed and ends on the date his / her

employment was terminated. If the season extends over the following tax year, the employer must issue two IRP 5 certificates in

respect of the two tax periods. For example, the employee will have two periods where a season extends from 15 November to 20 May, namely, 15 November to 28 February (1st tax year) and 1 March to 20 May (2nd tax year). Two IRP 5 certificates must be issued for the two periods as the employee has two tax periods in one service period.



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14.7 EMPLOYEES 65 YEARS OR OLDER In terms of paragraph 11B(6) of the 4th Schedule employees' tax deductions for persons 65 years or

older must be made according to the tables for PERSONS 65 YEARS OR OLDER from the beginning of the tax period (e.g. 1 March) during which the employee turns 65 and not as from the month the qualifying age of 65 is attained.

Employees 65 years or older must furnish the employer with a written declaration or a copy of his / her

identification document as confirmation thereof. Where no such proof is submitted, the employer is obliged to determine the SITE and PAYE liability according to the tables applicable to PERSONS UNDER 65 YEARS.

Contributions to a medical scheme may be deducted in terms of paragraph 2(4) of the 4th Schedule

prior to the calculation of employees' tax in respect of employees who are 65 years or older. 14.8 TEMPORARY EMPLOYEES WHO ARE FREQUENTLY EMPLOYED Where an employer employs employees regularly or frequently for such periods as may be required by

the employer, the Commissioner may in terms of the sub-paragraph (c) of the definition of standard employment in Paragraph 11B of the 4th Schedule, after consultation with the employer, issue a ruling to the employer or a group of employees.

A written application (by the employer), accompanied by all relevant information must be directed to

SARS Head Office (refer also to Standard employment in paragraph 15.1). The following information is pertinent to the written application —

a full explanation of the specific category of employees in respect of which the application is

made, a full description of the basis on which such employees are employed, and a full explanation as to why such employees are regularly or frequently employed.

14.9 COMMISSION AGENTS Employee works for commission only:

If the employee is in possession of a tax directive, the employer MUST deduct employees' tax

according to the instructions on the tax directive and the employees' tax deducted must be reflected as PAYE on the IRP 5 certificate.

If the employee is not in possession of a tax directive, the employer MUST deduct employees' tax according to the applicable tax deduction tables and a SITE calculation must be done at the end of the tax year or tax period.

Employee works for salary and commission:

If the employee is in possession of a tax directive, the employer MUST deduct employees' tax

according to the instructions on the tax directive and the employees' tax deducted must be reflected as PAYE on the IRP 5 certificate.

If the employee is not in possession of a tax directive, the employer MUST combine the salary and commission and deduct employees' tax according to the applicable tax deduction tables and a SITE calculation must be done at the end of the tax year or tax period.

Under no circumstances may 25% or any other percentage for that matter, be deducted from

remuneration, unless the tax directive so directs. An employer must only act on a directive where the remuneration consists mainly in the form of

commission based on the employee’s sales or turnover attributable to the employee. IRP 5 — Commission income must be reflected under code 3606 on the IRP 5 certificate and the

salary income under code 3601.



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15 CLASSIFICATION OF PAYMENTS

15.1 STANDARD EMPLOYMENT Where an employee does not fall within the definition of standard employment, an employee will be

deemed to be in standard employment if —

the employee (including scholars and students) is required to work for less than 22 hours a week and the employee furnishes a written declaration that he / she will not render services to any other employer, for the period that such employment is held, such employment is regarded as standard employment.

the employee works for at least 5 hours a day and receives less than R153 per day, such employee is deemed to be in standard employment.

Where the employer conducts his / her business in such a manner that employees render services on

a regular or frequent basis for such periods as may be required by the employer the Commissioner may, after consultation with the employer or with any body or association on which the employer is represented, direct that the employment of such employees shall be standard employment. The Commissioner may further instruct the employer as to the manner in which employees' tax must be deducted. (Refer also to Temporary employees who are frequently employed in paragraph 14.8).

Non-standard employment (25% deduction)

Examples of non-standard employment:

o Workers not in standard employment employed on a daily basis who are physically paid daily.

o Casual commissions paid, such as spotter’s fees. o Casual payments to casual workers for irregular services rendered or occasional

services. o Fees paid to part-time lecturers. o Honoraria paid to office bearers of organisations, clubs, etc.

Employees’ tax

Standard employment income — The weekly and monthly tables are used and the annual table is

used at the end of the tax period or tax year to determine SITE. Non-standard employment income — Employees' tax at the rate of 25% must be calculated on the

balance of remuneration. Where the employer is in possession of a tax directive in respect of a part-time employee, tax

must be deducted according to the instructions on the directive. (Refer also to Commission Agents in paragraph 14.9).

Determining the applicable method of deducting employees’ tax

Scenario Deduction method Employee is not in standard employment and works at least 5 hours per day and earns less than R153 for that day

No tax to be deducted

Employee is only employed for one day (less than 22 hours a week) and earns less than R153 for that day

No tax to be deducted

Employee is required to worked at least 22 hours a week and is in standard employment Deduction tables

Employee is not in standard employment and works less than 5 hours per day and earns less than R153 for that day 25% deduction

Employee is not in standard employment and works at least 5 hours per day and earns more than R153 for that day 25% deduction

IRP 5 — As the remuneration received for non-standard employment are excluded from the definition

of standard employment, the employees' tax deducted must be reflected as PAYE on the IRP 5.



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15.2 BACKDATED (ANTEDATED) SALARIES AND PENSIONS The employer must ascertain the amount of employees' tax that must be deducted from backdated

salaries / pensions relating to current or previous tax year. Where the backdated salary / pension relates to periods in the current tax year, the employees' tax

must be calculated by adding the backdated salary / pension to the remuneration received. It is SARS' practice that employers must also calculate the employees' tax deductible from backdated

salary / pension, which relates to periods in previous tax years in the same manner as tax on a bonus, using the current year’s tax deduction tables.

The employer must provide the employee with a schedule which indicates the portion of the backdated

salary / pension relating thereto in respect of each previous tax year. IRP 5 — Backdated salary (excluding any bonus) must be reflected on the certificate as follows:

The portion of the salary which relates to periods in the current tax year must be reflected under

code 3601; and The portion of the salary which relates to periods in the previous tax years must be reflected

under code 3907.

15.3 RESTRAINT OF TRADE PAYMENTS Payments in respect of a restraint of trade (i.e. sterilisation of a person’s income earning capacity) are

included in the definition of remuneration in Paragraph 1 of the 4th Schedule and are therefore subject to the deduction of employees' tax.

Paragraph (cA) of the definition of gross income in Section 1 prescribes that where a payment in

respect of a restraint of trade was received or accrued, it will be taxable in full if it was received by or accrued to a natural person, a labour broker not in possession of an exemption certificate, a personal service company or a personal service trust.

Employees' tax — Employees' tax from restraint of trade payments must be calculated in the same

manner as tax on a bonus. IRP 5 — Restraint of trade payments must be reflected under code 3613 on the certificate

15.4 LEAVE PAY Leave pay is remuneration as defined in Paragraph 1 of the 4th Schedule and is fully subject to the

deduction of employees' tax. Leave pay is normally determined in terms of the number of annual leave days to which the employee

is entitled and the relevant remuneration to be paid while on leave. Leave pay can also be paid in terms of leave earned in previous years of employment or a proportion thereof. The employee must however be entitled to remuneration in respect of leave in order to include the leave pay in remuneration. The allowing of leave periods would not constitute remuneration.

Accrual of leave pay: Leave pay accrues and is taxable when it becomes payable in the event of the

following:

employee dies; employee leaves the employer’s employ on superannuation, resignation or dismissal; employee becomes insolvent; or due to internal arrangements (for example, employee is appointed in a more senior post or

promoted).



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Unpaid leave: Where an employee, for example, merely takes unpaid leave, goes on long leave or a

woman takes maternity leave, such employee’s tax period will not end on the date the employee goes on leave, but at the end of the tax year or the date of resignation if the employee resigns before the end of the tax year.

Employees' tax — Employers must calculate the employees' tax deductible from leave pay in the

same manner as tax on a bonus is calculated. IRP 5 — Leave pay must be reflected on the certificate under —

code 3901 if it accrued as a result of death, superannuation or dismissal; and code 3605 if it accrued as a result of encashment or resignation.

15.5 SPECIAL REMUNERATION PAID TO PROTO TEAMS Amounts paid to proto team members as special remuneration are defined as remuneration in

Paragraph 1 of the 4th Schedule and are subject to the deduction of employees' tax. Section 5(9) defines special remuneration as any amount received by or accrued to any mineworker

over and above his / her normal remuneration and any regular allowance in respect of special services rendered by him / her (otherwise than in the course of his / her normal duties) in combating any fire, flood, subsidence or other disaster in a mine or in rescuing persons trapped in a mine or in performing any hazardous task during any emergency in a mine.

The special remuneration paid to proto teams is subject to the rating formula contained in

Section 5(10) and are only applicable to a mineworker. Employees' tax — Employers must calculate the employees' tax deductible from this special

remuneration in the same manner as tax on a bonus is calculated. IRP 5 — Special remuneration paid to proto team members must be reflected under code 3906 on the

certificate. 15.6 ADVANCE SALARY Advance salary can be seen as an amount of future remuneration paid by the employer prior to actual

payable date of such remuneration. Such advance payment will be subject to the deduction of employees' tax when it is paid by the employer to the employee.

15.7 OVERTIME PAYMENTS Employees' tax on overtime payments is not calculated differently from tax on salaries. Any overtime

payment must be added to the salary (remuneration) for the specific period and the employees' tax must be determined by using the applicable tax deduction tables.

15.8 ANNUAL PAYMENTS Employees’ tax on annual payments must be calculated according to a special formula prescribed in

Paragraph 11B(2)(b) of the 4th Schedule. The following are examples of annual payments:

Annual bonus; Incentive bonus; Leave pay with resignation; Encashment of leave; Merit awards; Backdated payments in respect of salary / wages (accrued in previous tax years);



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An amount paid to a mineworker for picking up a diamond; An amount paid to an employee for a proposal to simplify procedures; and A bonus or an incentive amount paid to an employee to retain his / her services for a specific

period. Where this amount is repayable by the employee on termination of his / her service prior to the end of the contract period, the employees' tax paid on this amount may under no circumstances be refunded to the employee.

IRP 5 — The total of all annual payments received during the tax year must be reflected under code

3605 on the certificate.

16 EXEMPTIONS

16.1 UNIFORMS (SPECIAL UNIFORMS) Where it is a condition of employment that an employee is required whilst on duty to wear a special

uniform which is clearly distinguishable from ordinary clothing, the value of such uniform given to the employee or any allowance made by the employer to the employee in lieu of such uniform as is reasonable, is exempt from tax in terms of Section 10(1)(nA).

IRP 5 — The value or allowance amount must be reflected under code 3709 on the certificate.

16.2 TRANSFER COSTS Any benefit received by an employee by reason of the fact that his / her employer has borne certain

expenditure incurred in consequence of the employee’s relocation from one place of employment to another or on the appointment of the employee or on termination of the employee’s employment, may be exempt from tax in terms on Section 10(1)(nB).

A transfer that does not necessitate a change of residence does not fall within the ambit of the

exemption. Expenditure exempt from tax: Where the employer has borne the expenses (costs) set out below, it

will be exempt from tax —

the transportation of the employee, members of his / her household and personal goods from his / her previous place of residence to his / her new place of residence;

any costs as the Commissioner may allow which have been incurred by the employee in respect of the sale of his / her previous residence and in settling in permanent residential accommodation at his / her new place of residence; and

the cost of renting temporary residential accommodation for the employee and members of his / her household during a period which ends 183 days after his / her transfer took place or after his / her date of appointment.

It is immaterial whether the employer pays the creditors directly or reimburses the employee for

any of the abovementioned expenses. Reimbursement of actual expenses: The following items are exempt from tax if the employer

reimburses the employee for the actual expenditure incurred and must be reflected under code 3714 on the IRP 5 certificate —

Bond registration and legal fees; Transfer duty; Cancellation of bond; and Agent’s commission on sale of previous residence.



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Settling-in costs includes the following and must be reflected on the IRP 5 certificate under

code 3714 —

New school uniforms; Replacement of curtains; Motor vehicle registration fees; and Telephone, water and electricity connection.

To simplify the administration, it will be acceptable and treated as tax free if an amount equal to

one month's basic salary is paid to the employee to cover settling-in costs (excluding those related to transport, temporary accommodation and purchase and / or sale of residence).

Expenditure fully taxable: Should payments be made by the employer in respect of the following two

items, it will constitute taxable benefits in the hands of the employee concerned and be subject to the deduction of employees' tax:

Payments to reimburse the employee for loss on the sale of a previous residence during transfer. Architect’s fees for the design or alteration of a new residence.

IRP 5 detail

If the expenditure is exempt from tax the amount must be reflected under code 3714 on the IRP 5

certificate. In cases where the expenditure is taxable the amount must be reflected under code 3713 on the

IRP 5 certificate.

16.3 SHARE SCHEMES An amount (including any taxable benefits) received by or accrued to an employee under a share

incentive scheme operated for the benefit of employees which was derived —

upon the cancellation of a transaction under which the employee purchased the shares under the scheme; or

upon repurchase by the employee at a price not exceeding the selling price to him / her of the shares under the scheme,

is exempt from tax in terms of Section 10(1)(nH), if the employee does not receive compensation or a consideration in excess of the purchase price he / she actually paid for the shares.

This Section in effect exempts from tax the benefit that is commonly called the stop loss benefit that

can accrue in terms of share incentive schemes. Employees’ tax — Employees’ tax must not be deducted from the exempted amount.

IRP 5 — The exempted amount must be reflected under code 3714 on the IRP 5 certificate.

16.4 BURSARIES AND SCHOLARSHIPS Any bursary or bona fide bursary or scholarship granted to enable or assist any person to study at a

recognised educational or research institution may be exempt in terms of Section 10(1)(q). Taxable benefit: If the scholarship or bursary has been granted by an employer (or associated

institution) to an employee or to a relative of such employee in circumstances indicating that such scholarship or bursary would not have been granted had that employee not been an employee of that employer, the benefit will be taxable if the following conditions are present —

any remuneration to which the employee was entitled or might in future have become entitled was

in any manner whatsoever reduced or forfeited as a result of the grant of such bursary, in other words, a salary sacrifice;



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in the case of a scholarship or bursary granted to enable or assist any such relative of an

employee to study, if the remuneration derived by the employee during the tax year exceeded R60 000; and

to so much of a bursary as in the case of such relative exceeded R2 000 during the tax year. Exempt from tax

The benefit is exempt from tax and the conditions (as mentioned above) are not applicable where

an employer operates a bursary scheme which is open to the general public and is not in any way limited to employees or relatives of employees of a specific employer, organisation or other institution.

Expenditure in connection with internal or on-the-job training or courses presented by other institutions on behalf of the employer, does not represent a taxable benefit in the hands of the employees, provided that the training is job-related and ultimately for the employer’s benefit. The following are examples of this type of training: o Computer and word processing courses; o Management and administration courses; o Bookkeeping courses; o Sales courses; o Courses in operating office and technical equipment; and o Language courses for employees.

To the extent that a bona fide bursary does not qualify for the exemption, it is taxable in the

employee’s hands. The following is an indication of bursaries and study loans that will be taxed as a fringe benefit:

Low-interest or interest-free loans granted by the employer to further the employee’s studies are

not regarded as bursaries, but as low or interest-free loans upon which no value is placed. Where the employee is not required to repay the loan, he / she will have received a taxable benefit

in terms of Paragraph 2(h) of the Seventh Schedule (payment of employee’s debt or release employee from obligation to pay debt) and employees' tax must be deducted. This taxable benefit is seen as an annual payment for SITE purposes.

Where an employer rewards an employee for obtaining a qualification, successful completion of a study course or reimburses the employee for study expenses, such reward or reimbursement of study expenses will represent, in the case of the reward, taxable remuneration and in the case of the reimbursement of study expenses, a taxable benefit in terms of Paragraph 2(h) of the Seventh Schedule (payment of employees debt or release employee from obligation to pay debt).

Only the taxable portion of bursaries paid to an employee or a family member of an employee is subject to the deduction of employees' tax.

Any bursary, which is granted subject to the condition of repayment, due to non-fulfilment of conditions stipulated in a written agreement, will be treated as a bona fide bursary until such time as the non-compliance provisions of the agreement are invoked. In the tax year in which such provisions are invoked, the amount of the bursary will be regarded as a loan and any benefit which an employee may have received by way of an interest-free or low-interest loan will constitute a taxable benefit in terms of Paragraph 2(f) of the Seventh Schedule.

The bursary must not be connected to a salary sacrifice. The taxable benefit of a bursary is regarded

as an annual payment for SITE purposes. In addition to re-stating the statutory provisions, Practice Note 17 was issued. This practice note

contains the interpretation of words and phrases (e.g. closed and open scholarship and bursaries, tax implications and other forms of study assistance).

IRP 5 — It is only the taxable portion of bursaries that must be reflected under code 3809 on the

employee’s IRP 5 certificate.



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16.5 EMPLOYMENT INCOME EXEMPTIONS The remuneration derived by a person in respect of rendering services outside the Republic for an

employer is in terms of Section 10(1)(o) exempt from tax if such person was outside the Republic for periods exceeding 183 full days in aggregate during any 12 month period and for a continuous period exceeding 60 full days during that period and those services were rendered during that period or periods.

For the purposes of counting these days, a person will still be regarded as being outside South Africa

where the person is in transit through South Africa between two places outside South Africa and he / she does not formally enter South Africa through a port of entry or at any other place in the case of a person authorised by the Minister of Home Affairs.

This exemption does not apply in respect of any remuneration derived by the holder of any public

office (dealt with under Allowance to a Holder of a Public Office in paragraph 17.3). Further, it is not applicable to employees who are employed in the national or provincial sphere of government, any local authority or any public entity if 80% or more of the expenses of the entity are defrayed from funds voted by Parliament.

Officer or crew member of a ship: Remuneration derived by an officer or crew member of a ship

engaged —

in the international transportation for reward of passengers or goods; or in the prospecting for, or the mining of, any minerals from the seabed outside the continental shelf

of the Republic, where such officer or crew member is employed on board such ship solely for purposes of the passage of such ship as defined in the Marine Traffic Act,

is exempt from tax if such person was outside the Republic for a period or periods exceeding 183 full days in aggregate during the tax year.

The question of whether an employee will qualify for the exemption or not is a question of fact that can

only be answered once the requisite number of days has been met. Directives are therefore not issued for such taxpayers. Where the employer is satisfied that the employee will meet the necessary criteria for the exemption to be granted, the employer is at liberty not to deduct employees' tax provided that a copy of each page of the employee’s passport and a copy of the relevant contract for the services to be rendered in a foreign country are kept. Should it transpire that the employee does not qualify for the exemption, the employer will be held personally liable for any losses that SARS may suffer due to the non-deduction of the full amount of employees' tax.

Please refer to the applicable Interpretation Notes (numbers 16 and 34) on the website

www.sars.gov.za under Interpretation Notes / Income Tax for more information. IRP 5 — Separate certificates must be issued to an employee if such employee’s remuneration

consists of local and foreign employment remuneration for specified periods during a tax year.

17 ALLOWANCES

17.1 SUBSISTENCE ALLOWANCE A subsistence allowance is any allowance given to an employee or a holder of any office for expenses

incurred or to be incurred in respect of personal subsistence and incidental costs (for example, drinks). Compensation or an allowance paid to employees who reside far away from their normal place of

employment or who do not spend the night away from home is not regarded as a subsistence allowance and is subject to employees' tax. This also applies in the case of a labour broker.




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Amounts deemed to be expended

Where the employee is, by reason of his / her duties obliged to spend at least one night away from

his / her usual place of residence, the employee shall in terms of Section 8(1)(c) be deemed to have actually expended a certain amount (daily expenses in respect of meals and / or incidentals costs). o Where the accommodation to which the allowance or advance relates is in the Republic, an

amount equal to the following is deemed to be expended for each day or part of a day in the period during which the employee is away from his / her usual place of residence: Only incidental costs – R60; or Meals and Incidental costs – R196.

o Where the accommodation to which the allowance or advance relates is outside the Republic, an amount equal US$190 is deemed to be expended for each day or part of a day in the period during which the employee is away from his / her usual place of residence.

The above rates are for guidance purposes only. The rates for the each tax year will be published by notice in the Gazette.

The amounts laid down in respect of travelling abroad will only apply to employees who are ordinarily resident in the Republic in respect of continuous periods spent outside the Republic not exceeding six weeks.

Employer borne expenses: The amounts that shall be deemed to be expended do not apply to the

extent that the employer has borne the expenses (otherwise than by way of granting the allowance or advance) in respect of which the allowance was paid for each day or part of a day.

A subsistence allowance is intended for abnormal circumstances and therefore an allowance of

this nature cannot form part of the remuneration package of an employee. It is an amount paid by an employer to the employee IN ADDITION to the employee’s normal remuneration. For more information in this regard, please refer to Interpretation Note number 14 on the SARS website, www.sars.gov.za under Interpretation Notes / Income Tax.

If a subsistence allowance or advance is paid to an employee on or after 1 February 2006, the

allowance or advance is deemed to become payable to the employee in the following month in respect of services rendered where such an allowance or advance was paid to the employee during any month in respect of a night away from his / her usual place of residence and that employee has not by the last day of the following month either spent the night away or refunded that amount to the employer.

Employees' tax — Employees' tax must not be deducted from the subsistence allowance, regardless

of whether or not the deemed amounts and / or prescribed periods are exceeded. IRP 5 — The subsistence allowance must be reflected in full on the certificate under —

code 3704 (for local travel) and / or code 3715 (for foreign travel) in cases where the deemed

amounts and / or periods are exceeded; and / or code 3705 (for local travel) and / or code 3716 (for foreign travel) in cases where the deemed

amounts and periods are not exceeded.

17.2 TRAVEL ALLOWANCE A travel allowance is any allowance paid or advance given to an employee in respect of travelling

expenses for business or private purposes. The provisions in Section 8(1)(b) deem any allowance or advance in respect of travelling expenses not to have been expended on business travelling to the extent that it has been spent on private travelling (this includes travelling between the employee’s place of residence and his / her place of employment).

The following two situations are envisaged, namely —

a travel allowance given to an employee to finance transport (for example, a set rate or amount

per pay period); and a reimbursement given to an employee based on actual travel.




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Reimbursive travel allowance: Where an allowance or advance is based on the actual distance

travelled for business purposes (that is excluding private use), the amount expended on business is deemed to be the actual distance travelled, multiplied by the prescribed rate per kilometre fixed by the Minister of Finance.

Prescribed rate per kilometre: The current rate per kilometre fixed by the Minister of Finance is:

R2.46 per kilometre; OR the determined rate (refer to the rate per kilometre schedule in AS-PAYE-05-A11).

Vehicle let to the employer:

Where an employee, his / her spouse or child owns or leases a motor vehicle (whether directly or

indirectly by virtue of an interest in a company, trust or otherwise) and such vehicle is let to the employer or associated institution in relation to the employer, the sum of the rental paid by the employer together with any expenditure in respect of the vehicle which was borne by the employer, is deemed to be a travel allowance. This deemed travel allowance must be declared as such and the employee will be entitled to claim expenses incurred for business travel as a deduction on assessment.

The rental received by the employee must not be declared as rental income but as a travel allowance. Although the employee obtains the right of use of the vehicle from his / her employer, he / she is not subject to tax on the benefit arising from the private use of such motor vehicle.

Combination of travel and reimbursive allowance: Where a travel allowance is paid in addition to a

reimbursive allowance or vice versa, both amounts will be combined on assessment. This combined allowance will be treated as a travel allowance.

Employees’ tax — The table hereunder shows in which circumstances a travel allowance is subject to

employees' tax and the relevant code under which it must be reflected on the IRP 5 certificate.

Scenario Must PAYE be deducted? Code

A fixed allowance is paid. Yes 3701 Fuel and expenses paid by the employer (e.g. petrol, garage and maintenance cards). Yes 3701

Reimbursed at not more than the prescribed rate per kilometre and travels not more than 8 000 kilometres. No other travel allowance is received. No 3703

Reimbursed at not more than the prescribed rate per kilometre and travels not more than 8 000 kilometres. Receives a travel allowance or certain expenses are paid for by the employer.

No (reimbursement) Yes (fixed allowance)

3702 3701

Reimbursed at not more than the prescribed rate per kilometre and travels more than 8 000 kilometres. No other travel allowance is received No 3702

Reimbursed at not more than the prescribed rate per kilometre and travels more than 8 000 kilometres. Receives a travel allowance or certain expenses are paid for by the employer.

No (reimbursement) Yes (fixed allowance)

3702 3701

Reimbursed at a rate exceeding the prescribed rate per kilometre. No 3702 IRP 5 detail

60% of the travel allowance paid to an employee is subject to the deduction of employees' tax. The total travel allowance (100%) must be reflected on the IRP 5 certificate under code 3701. The employees' tax deducted in respect of the travel allowance must be reflected as PAYE, even

where the rest of the employee’s remuneration is only subject to SITE. An allowance or advance which is based on the actual distance travelled for business purposes

(reimbursive travel), is not subject to employees' tax but the full amount must be reflected on the IRP 5 — o under code 3703 where the reimbursive allowance does not exceed 8 000 kilometres AND

the prescribed rate per kilometre AND no other compensation is paid to the employee. o under code 3702 where the reimbursive allowance exceeds 8 000 kilometres OR the

prescribed rate per kilometre OR any other compensation is paid to the employee.



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17.3 ALLOWANCE TO A HOLDER OF A PUBLIC OFFICE In terms of Section 8(1)(d) any allowance granted to the holder of a public office to enable him / her to

defray expenditure incurred by him / her in connection with his / her office, is deemed to have been expended by him / her to the extent that he / she has actually incurred expenses for the purposes of his / her office in respect of —

secretarial or duplicating services, stationery, postage or telephone calls; the hire and maintenance of office accommodation; travelling; hospitality extended at any official or civic function which the holder of the office is by reason of

the nature of such office normally expected to arrange; and subsistence and incidental costs incurred.

Portion of salary deemed to be a public office allowance:

Where it is expected from the President, Deputy President, a Minister, a Deputy Minister, a

member of the National Assembly, a permanent delegate to the National Council of Provinces, a Premier, a member of an Executive Council or a member of a provincial legislature to defray any expenditure out of his / her salary, an amount equal to a portion (currently R40 000) of such salary is deemed to be an allowance to a holder of a public office. This is prescribed by the provisions in Section 8(1)(f) and the amount is determined by the National Assembly or the President.

Where the employee has held a public office for less than 12 months, the portion of his / her salary which is deemed to be an allowance to a holder of a public office in terms of Section 8(1)(f), must be apportioned to determine the amount relevant for the actual period for which the office was held. A part of a month shall be reckoned as a full month.

Employees’ tax: Only a 50% portion of the allowance is subject to the deduction of employees’ tax.

Some local authority council members are temporary employees (not in standard employment) in

receipt of an allowance only. If only an allowance is paid to such an employee, 50% of the total allowance is deemed as remuneration from which employees' tax must be recovered at a rate of 25%.

If the allowance is paid to a member who is a full-time employee (in standard employment), to reimburse him / her for expenses which were incurred in respect of official duties, the tables must be applied on 50% of the total allowance.

IRP 5 details • The full allowance (100%) must be reflected under code 3708; and • all the other income components must be reflected under the relevant codes (e.g. salary, overtime,

bonus, etc.).

18 FRINGE BENEFITS

18.1 OBLIGATION OF EMPLOYER In terms of Paragraph 4 of the 7th Schedule where any associated institution in relation to any

employer grants a benefit to an employee as a reward for services rendered, it constitutes a taxable benefit deemed to be granted by the employer to the employee.

In terms of Paragraph 3 of the 7th Schedule an obligation is placed upon the employer to determine the

cash equivalent of the value of a taxable benefit. SARS may, on assessment for normal tax, re-determine the cash equivalent of the taxable benefit if it is considered that the determination is incorrect. If any employee is dissatisfied with the determination by his / her employer, SARS may consider the matter and if necessary, issue a directive.



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In terms of Paragraph 17 of the 7th Schedule, every employer must deliver an IRP 5 certificate to the

employee. The nature of the taxable benefit and the cash equivalent of the value thereof must be reflected on the IRP 5 certificate. Where the employer fails to comply with this requirement, a penalty equal to 10% of the cash equivalent of the value of the taxable benefit or 10% of the amount by which the cash equivalent is understated may be imposed.

In terms of Paragraph 18 of the 7th Schedule the employer must declare that all taxable benefits

enjoyed by their employees are included in the employees' tax certificate issued to employees. This declaration forms part of the IRP 501 reconciliation statement that must be submitted annually by all employers.

18.2 BENEFITS GRANTED TO RETIRED EMPLOYEES Exemption: Benefits or advantages granted to employees who, after having retired from full-time

service with the employer by whom such benefit or advantage was granted, have been re-employed before 1 March 1992 by such employer on a part-time basis, will be exempt from tax in terms of Section 10(1)(nG) if all of the following conditions are complied with —

the cash remuneration received by or accrued to the employee in respect of such part-time

employment is payable at a rate not exceeding R5 000 per annum; and the employee retired from full-time service on or after attaining the age of 60 years or as a result of

ill-health or other infirmity; and the benefit or advantage in question was granted before the employee so retired.

The exemption shall not apply to any benefit or advantage granted to an employee who is re-employed

on or after 1 March 1992 and such benefits will be subject to employees’ tax. An employee, who retired before 1 March 1992 and has not been re-employed by his / her last

employer, is not subject to tax in respect of any benefit or advantage granted to him / her by such employer prior to retirement, which he / she still receives after retirement.

All benefits enjoyed by a retired employee who retired on or after 1 March 1992 will be subject to tax in

his / her hands irrespective of whether or not he / she is re-employed by his / her previous employer. 18.3 BENEFITS GRANTED TO RELATIVES OF EMPLOYEES AND OTHERS In terms of Paragraph 16 of the 7th Schedule, an employee is deemed to have been granted a taxable

benefit by his / her employer if, as a reward for services rendered or to be rendered by the employee —

the employer has granted a benefit or advantage directly or indirectly to a relative of the employee;

or anything is done by the employer under any agreement, transaction or arrangement so as to

confer any benefit or advantage upon any person other than the employee, whether directly or indirectly, and

the benefit or advantage would have been a taxable benefit if it had been granted to the employee.

18.4 TAXABLE BENEFITS A taxable benefit is deemed to have been granted by the employer if, as a benefit or advantage of, or

by virtue of such employment or as a reward for services rendered or to be rendered, the employee is granted one of the benefits described in Paragraph 2 of the 7th Schedule, namely:

Acquisition of an asset at less than the actual value (money excluded); Right of use of a motor vehicle; Right of use of any asset, other than a motor vehicle; Meals, refreshments or vouchers that entitle an employee to any meal or refreshment;



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Free or cheap accommodation; Free or cheap services; Low or interest free loans; Subsidy in respect of interest; Subsidy in respect of interest on home loan; Payment of employee’s debt or the release of the employee from the obligation to pay a debt; Medical fund contributions paid on behalf of an employee; and Medical costs (other than contributions) paid for the benefit of an employee.

ACQUISITION OF AN ASSET AT LESS THAN THE ACTUAL VALUE

In terms of Paragraph 2(a) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted if any asset consisting of any goods, commodity, marketable security or property of any nature (other than money) is acquired by an employee from the employer or any associated institution, for no consideration or for a consideration less than the value of the asset.

Value to be placed on the benefit in terms of Paragraph 5 of the 7th Schedule:

o The value to be placed on the asset is the market value thereof at the time the employee acquired the asset.

o However, where the asset is — movable property and the employer acquired the asset in order to dispose of it to the

employee, the value to be placed on the asset is the cost thereof to the employer; trading stock of the employer, the value to be placed on the asset is the lower of the

cost thereof to the employer or the market value; marketable securities, the value to be placed on the asset is the market value; and an asset which the employer had the right to use prior to acquiring ownership thereof

(for example, a leased asset on which the employer had the right to acquire ownership at the end of the lease agreement), the value to be placed on the asset is the market value.

Reducing the value of the benefit: Where assets are presented to the employee as an award

for bravery or for long service, the value determined is reduced by the lesser of the cost to the employer of all such assets so awarded to the relevant employee during the tax year and R5 000. For example, if the value of the asset is R5 600, only R600 will be taxable and reflected on the IRP 5 certificate.

No value: Assets (other than cash) disposed of to an employee in the following circumstances

are not regarded as a taxable benefit — o Fuel or lubricants supplied for use in a motor vehicle where the private use of such vehicle is

brought into account as a taxable benefit according to other provisions of the Schedule (in other words, a company vehicle).

o Meals, refreshments, vouchers, board, fuel, power or water which are brought into account as taxable benefits according to other provisions of the Schedule.

o Marketable securities acquired by the exercise by the employee of any right to acquire such marketable security, as is contemplated in Section 8A.

Examples

o Prizes given to an employee by an employer or any other person by arrangement with the employer, for sales performance, outstanding work, etc.

o Benefits enjoyed by employees according to an agreement whereby employees are provided with credit cards and may purchase goods.

o In cases where the employer arranges for the employee to acquire an asset from any other person at a discount, a benefit accrues to the employee.

o The provision of security for the protection of the private home of an employee in the form of the installing of an alarm system, burglar bars or the provision of armed response.



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Employees' tax — Employees' tax must be deducted in the month during which the employee

acquires the asset. If the amount of employees' tax to be deducted is excessive in relation to the employee’s remuneration for that month, the deduction of the tax in respect of the benefit may be spread over the balance of the tax year during which the benefit accrued to the employee.

IRP 5 — The cash equivalent of the benefit must be reflected under code 3801 on the IRP 5

certificate. RIGHT OF USE OF AN ASSET

In terms of Paragraph 2(b) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted where an employee is granted the right of use of any asset (other than residential accommodation or any motor vehicle) for private or domestic purposes, either free of charge or for a consideration which is less than the value of such use.

Value to be placed on benefit in terms of Paragraph 6 of the 7th Schedule:

o Where the employer is leasing / hiring the asset, the amount of the rental payable by the employer for the period the employee has the use of the asset.

o Where the employer owns the asset, an amount calculated for the period during which the employee has the use of the asset, at the rate of 15% per annum on the lesser of the cost of the asset to the employer and the market value of the asset at the date of commencement of the period. However, where the sole right of use of the asset for a period extending over the useful life of the asset or a major portion thereof, the value to be placed on the use of the asset shall be the cost thereof to the employer.

No value: Exemptions in respect of assets used for private or domestic purposes are applicable

when one of the following criteria is met — o The private use is incidental to the use of the asset for the employer’s business. o The asset is provided by the employer as an amenity for recreational purposes for the use of

his / her employees in general at his / her place of work. o Any equipment or machine that the employer allows his / her employees in general to use

from time to time for short periods where the value of the private use of the asset is negligible.

o Books, literature, recordings or works of art. Employees' tax — The cash equivalent of the benefit must be apportioned and is deemed to

have accrued on a monthly or weekly basis during the year at the same intervals that the employee receives his / her cash remuneration, except in respect of those cases where the employee is granted the sole right of use of the asset during its useful life or a major portion thereof. As the latter benefit is deemed to accrue on the date on which he / she was first granted the right of use of such asset, employees' tax must be deducted from the full value of the benefit during that specific month.


certificate. RIGHT OF USE OF A MOTOR VEHICLE

In terms of Paragraph 2(b) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted where an employee is granted the right of use of any motor vehicle for private or domestic purposes, either free of charge or for a consideration which is less than the value of such use. The private use of the vehicle includes travelling between the employee's place of employment and place of residence.



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Determined value of motor vehicle: In terms of Paragraph 7 of the 7th Schedule, determined

value in relation to a motor vehicle, means — o Vehicle was acquired under a bona fide agreement of sale or exchange concluded by parties

acting at arm’s length: the original cost of the vehicle to the employer (excluding finance charges, interest, sales tax or value-added tax borne by him / her);

o Where the vehicle is supplied by a manufacturer of motor vehicles to his / her employee: the cost of manufacturing of the vehicle;

o Where the vehicle was held by the employer under a lease and the ownership thereof was acquired by him / her on the termination of the lease or is held by the employer under a lease agreement only: the retail market value thereof at the time the employer first obtained the right of use of the vehicle or where at the time the lease was a lease as contemplated in paragraph (b) of the definition instalment credit agreement in Section 1 of the Value-Added Tax Act, the cash value thereof as contemplated in the definition of cash value in the said Section, but excluding the value-added tax; or

o In any other case, for example, a gift: the market value at the time the employer first obtained the right of use of the vehicle.

Where the employer has granted an employee the right of use of a motor vehicle and a limit was

placed on the value of such vehicle to be acquired for this purpose by the employer and the employee makes a contribution towards the purchase price of a more expensive vehicle, the contribution made by the employee, must be deducted from the cost price of the asset for the purpose of determining the determined value.

Employees of dealers in new and second hand vehicles may use several vehicles over short

periods before they are sold. The determined value for the use of the vehicles may be based on the average cost of all stock in trade at the end of the immediate preceding tax year.

Where an employee and the motor vehicle allocated to him / her are both transferred to an

associated institution, the determined value of the motor vehicle must be determined as on the date that the employee first became entitled to the right of use of such vehicle.

Reducing the determined value:

o Where a motor dealer includes a maintenance contract in the purchase price of a vehicle, the value of the maintenance contract should be excluded from the calculation of the value of the benefit received by an employee when the right of use is granted to such employee.

o Where the employee has the use of the vehicle for part of a month, the amount of the value of private use must be determined in the same ratio as the number of days the employee had the use of the vehicle to the total number of days in the month.

o If the employer acquired the vehicle or the right of use of the vehicle 12 months or more before the date on which the employee is granted the right of use of the vehicle, a depreciation allowance must be deducted from the value of the vehicle as determined. The allowance is calculated according to the reducing balance method at the rate of 15% for each cOMPLETED period of 12 months, calculated from the date on which the employer first obtained such vehicle or the right of use thereof to the date on which the employee was first granted the use of the vehicle.

Value to be placed on the benefit: For each month during which the employee is entitled to use

the vehicle for private purposes, the value is — o 2,5% of the determined value of the motor vehicle; o if the employee has the use of more than one motor vehicle simultaneously, the value of the

second or successive vehicle must be calculated at 4% - the vehicle with the highest determined value must be taxed at 2,5%; and

o if the employee receives a travel allowance in respect of the relevant vehicle, the value must be calculated as if the vehicle is the second vehicle (4%).



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Reducing the value of the benefit: Where the employee does not receive a travel allowance or

advance in respect of the vehicle and the employee — o bears the cost of all fuel, the monthly value of the benefit must be determined by deducting

0,22 percentage points from the percentage to be applied to the determined value of that motor vehicle.

o bears the cost of all maintenance (including repairs, servicing, tyres, etc.), the monthly value of the benefit must be determined by deducting 0,18 percentage points from the percentage to be applied to the determined value of that motor vehicle.

o pays any consideration for the private use of the vehicle, it must be deducted from the value of the benefit. However, where the employee receives a travel allowance in respect of the relevant vehicle, no consideration paid for the use of the vehicle may be deducted from the benefit.

No reduction in the value of private use may be made for any period the vehicle is temporarily not

used for private purposes. If an employee is, however, required to travel for business purposes away from his / her usual work place by his / her employer for a period exceeding one month and leaves his / her company vehicle at the premises of the employer, no benefit accrues for the duration the employee is away.

If the employee keeps an accurate record of the distance travelled for private purposes and the

distance so travelled is less than 10 000 kilometres per year, the Commissioner may, when the employee’s income tax assessment is raised for the relevant year, place a lesser value on the private use of the vehicle. The employee must submit an accurate logbook showing actual distances travelled with his / her return.

Where more than one motor vehicle is made available to an employee at the same time, the

employer must determine the value of the taxable benefit according to the prescribed rules [2,5% of vehicle with the highest determined value and 4% for other vehicle(s) determined value(s)]. If the Commissioner is satisfied that each vehicle is used during the tax year primarily for business purposes (more than 50% of the total distance travelled with each vehicle), the value of the taxable benefit in respect of all the vehicles will be re-determined upon assessment by using the value of the vehicle having the highest taxable benefit value, unless the Commissioner directs otherwise. The employee must submit an accurate logbook for each vehicle showing actual distances travelled for business and private purposes together with his / her return. Full details of the reasons why it was necessary to make more than one vehicle available to the employee must be provided by the employer and submitted when the employee makes an application for this concession.

No value: The private use by an employee of a motor vehicle shall be deemed to have no value,

if — o the vehicle is available to and is used by other employees of the employer in general and the

private use of the vehicle by the employee is infrequent; or is merely incidental to the business use; and the vehicle is not normally kept at or near the residence of the employee concerned

when not in use outside business hours; or o the nature of the employee’s duties are such that he / she is regularly required to use that

vehicle for the performance of such duties outside his / her normal hours of work and he / she is not permitted to use such vehicle for private purposes (other than travelling between his / her place of residence and place of work).

Employees' tax — The cash equivalent of the benefit accrues monthly and employees' tax must

be deducted. IRP 5 — The cash equivalent of the benefit must be reflected under code 3802 on the IRP 5

certificate.



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MEALS, REFRESHMENTS AND MEAL AND REFRESHMENT VOUCHERS

In terms of Paragraph 2(c) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted where the employee has been provided with any meal or refreshment or voucher entitling him / her to any meal or refreshment, either free of charge or for a consideration which is less than the value of such meal, refreshment or voucher.

Value to be placed on the benefit in terms of Paragraph 8 of the 7th Schedule is the cost thereof

to the employer less any consideration paid by the employee. No value shall be placed on —

o Any meal or refreshment supplied by an employer to his / her employees in any canteen, cafeteria or dining room operated by or on behalf of the employer and patronised wholly or mainly by his / her employees or on the business premises of the employer.

o Any meal or refreshment supplied by an employer to any employee during business hours or extended working hours or on special occasions.

o Any meal or refreshment enjoyed by an employee in the course of providing a meal or refreshment to any person whom the employee is required to entertain on behalf of the employer.

o Board and meals provided with accommodation. They are dealt with as part of the accommodation benefit.

Employees' tax — Employees' tax must be deducted from the cash equivalent of the benefit.


certificate. ACCOMMODATION

In terms of Paragraph 2(d) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted where the employer has provided the employee with residential accommodation either free of charge or for a rental consideration which is less than the value of such accommodation.

Value to be placed on the residential accommodation benefit in terms of Paragraph 9 of the

7th Schedule is the greater of — C D o an amount determined according to the formula (A — B) x 100 X 12 ; OR

o an amount equal to the cost for the employer (in other words, rentals paid and other expenses defrayed in order to provide such accommodation).

For purposes of the above formula —

o A represents the remuneration factor as determined in relation to the tax year; o B represents an abatement equal to an amount of R40 000, provided that the abatement is

reduced to ZERO where: the employer is a private company and the employee or his / her spouse controls the

company or is one of the persons controlling the company, whether control is exercised directly as a shareholder in the company or as a shareholder in any other company; or

the employee, his / her spouse or minor child has a right of option or pre-emption granted by the employer or any other person by arrangement with the employer or any associated institution in relation to the employer, whereby the employee, his / her spouse or minor child may become the owner of the accommodation, whether directly or indirectly by virtue of a controlling interest in a company or otherwise;



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o C represents a quantity of 17, provided that — C represents a quantity of 18 where the accommodation consists of a house, flat or

apartment consisting of at least four rooms; and: such accommodation is unfurnished and power or fuel is supplied by the employer; or such accommodation is furnished, but power or fuel is not supplied by the employer;

or C represents a quantity of 19 where the accommodation consists of a house, flat or

apartment consisting of at least four rooms and such accommodation is furnished and power or fuel is supplied by the employer; and

o D represents the number of full months in relation to the tax year during which the employee was entitled to the occupation of the accommodation.

Remuneration for purposes of the above formula means, in relation to an employee, the

aggregate remuneration as determined for employees' tax purposes including any amount paid to any director of a private company in respect of services rendered or to be rendered, which has been derived by him / her from his / her employer and any associated institution in relation to the employer, but excluding — o the value of the taxable benefit derived in respect of the private use of a vehicle and the

taxable benefit in respect of residential accommodation; o the amount of the remuneration derived by an employee who is not the controlling

shareholder or one of the controlling shareholders of the employer company, from an associated institution in relation to the employer if it is shown to the satisfaction of the Commissioner that the employee’s employment with the employer is not in any way connected with the employment with the associated institution; and

o a travel allowance and the allowance paid to a holder of a public office, which is included in remuneration.

Remuneration factor for purposes of the above formula means, in relation to a tax year during

which residential accommodation has been occupied, the remuneration derived by the employee during the tax year immediately preceding that tax year, provided that — o where the employee was not employed by the employer concerned for the whole of the

preceding year, the remuneration he / she received from the employer for the portion of the year he / she was employed by the employer, must be calculated pro rata for the full 365 days; and

o if the employee was not employed by the employer for any portion of the preceding year, the employee's remuneration for the first month he / she is employed by the employer, must be calculated pro rata for a full 365 days.

Value to be placed on holiday accommodation that is occupied temporarily depends on

whether the accommodation is owned or hired by the employer: o Where such accommodation is hired by the employer from a person other than an

associated institution in relation to the employer, so much of the rental payable and any amounts chargeable in respect of meals, refreshments or any other services as have been borne by the employer.

o Where such accommodation so owned by the employer or hired by the employer from an associated institution in relation to that employer, an amount calculated at the prevailing rate per day at which such accommodation could normally be let to a person other than an employee.

Employer rents a residence from his / her employee: There is one important exception to the

formula method of determining this benefit. This exception occurs when an employer rents from his / her employee a residence in which the employee has an interest. Paragraph 9(10) of the 7th Schedule states that an employee will be deemed to have an interest in the accommodation if: o such accommodation is owned by the employee or a connected person in relation to such

employee; o any increase in the value of the accommodation in any manner whatsoever, whether directly

or indirectly, accrues for the benefit of the employee or a connected person in relation to such employee; or

o such employee or a connected person in relation to such employee, has a right to acquire the accommodation from his / her employer.



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Employee has an interest in the accommodation: In all cases where it can be said that the

employee has an interest in the accommodation and such accommodation has been let to the employer who in turn has granted such employee free or cheap occupation thereof, the value of the benefit is the greater of: o the value determined in accordance with the formula; or o an amount equal to the rental together with any other expenditure paid by the employer and is therefore, fully taxable in the hands of the employee.

Applying the value determined in accordance with the formula:

o The value determined in accordance with the formula (except where the employee has an interest in the accommodation in question) shall apply where — it is customary for an employer in the industry concerned to provide free or subsidised

accommodation to his / her employees; it is necessary for the particular employer, having regard to the particular kind of

employment, to provide free or subsidised accommodation — for the proper performance by the employees of their duties; as a result of the frequent movement of employees; or as a result of the lack of employer-owned accommodation; and

the benefit is provided solely for bona fide business purposes, other than the obtaining of a tax benefit.

o Where all three criteria have been met, the formula-based value will be included in the taxable income of the employee, even though the employer does not own the accommodation. The valuation based on the cost for the employer will however, not apply.

Where more than one residential accommodation at different places has been made available to

the employee, which he / she is entitled to occupy from time to time while performing his / her duties, the amount of the value of the unit with the highest rental value over the full period during which the employee was entitled to occupy more than one unit, must be included in his / her gross income.

Reducing the determined value: Where, by reason of the situation, nature or condition of the

accommodation or any other factor, the Commissioner is satisfied that the rental value is less than the rental value determined, he / she may determine such rental value at a lower rate / amount which he / she considers fair and reasonable. An application for a ruling for employees' tax purposes should be made to SARS. This ruling must be renewed annually.

No value is placed on any accommodation away from an employee’s usual place of residence

while such employee is absent from his / her usual place of residence for the purpose of performing his / her duties. This provision does not apply in the circumstances mentioned in the preceding paragraph.

Employees' tax — The cash equivalent of the benefit must be calculated during the year at the

same intervals at which the employee receives his / her cash remuneration and employees' tax must be deducted.


certificate. FREE OR CHEAP SERVICES

In terms of Paragraph 2(e) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted if any service has at the expense of the employer been rendered to the employee (whether by the employer or by some other person) and that service has been utilised by the employee for his / her private or domestic purposes and no consideration or an inadequate consideration has been given by the employee.



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Value to be placed on the benefit in terms of Paragraph 10 of the 7th Schedule shall be —

o In the case of any travel facility granted by an employer engaged in the business of conveying passengers for reward by sea or air, to enable any employee or his / her relative to travel to any destination outside the Republic for private purposes, an amount equal to the lowest fare payable by any passenger utilising such facility less any amount paid by the employee or his / her relative. For this purpose, the forward and return journey is regarded as one journey.

o In the case of rendering of any other service, the cost to the employer in rendering such service or having such service rendered, less any amount paid by the employee.

Example: If an educational institution such as a university or technikon provides free or cheap

tuition to the children of personnel, a taxable benefit arises. The value that must be placed on the benefit is the marginal cost involved in the tuition of the additional person. If the employee makes a contribution that is equal to or more than the marginal cost, no taxable benefit accrues.

No value shall be placed on —

o Any travel facility granted by an employer engaged in the business of conveying passengers for reward by land, sea or air, to enable any employee, his / her spouse or minor children to travel to any destination in the Republic or overland to any destination outside the Republic.

o Any transport service rendered to employees in general for the conveyance of such employees from their home to the place of their employment and vice versa.

o Services rendered to employees at their place of work for better performance of their duties, as a benefit to be enjoyed by them at their place of work, or for recreational purposes at work or a place of recreation, other than at the place of

work that is for the use of employees in general. o The provision of parking for motor vehicles of personnel at their place of work is not a taxable

benefit. o Any travel facility granted by an employer to the spouse or minor child of the employee if:

The employee is for the duration of his / her employment stationed for purposes of the employer’s business at a specific place in the Republic further than 250 kilometres away from his / her main place of residence where he / she ordinarily resides;

The employee is required to spend more than 183 days during the tax year at that specific place; and

Such a facility is granted in respect of travel between the employee’s main place of residence where he / she ordinarily resides and that specific place where the employee is so stationed.

Employees' tax — Employees' tax must be deducted from the cash equivalent of the benefit.


certificate. LOW INTEREST OR INTEREST FREE LOANS

In terms of Paragraph 2(f) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted if a loan (other than a loan for purposes of paying any consideration by the employer in respect of a qualifying equity share, the payment of any stamp duties or uncertified securities tax payable in respect of that share or a loan in respect of which a subsidy is payable to the borrower by the employer), has been granted to the employee, whether by the employer, by any other person by arrangement with the employer or any associated institution in relation to the employer.

Value to be placed on the benefit in terms of Paragraph 11 of the 7th Schedule is:

o The amount of interest that would have been paid on the loan during the tax year if any interest had been paid at the official rate, less the amount of interest (if any) actually incurred by the employee.

o Where an employer provides loans financed out of his / her own funds to employees, the taxable benefit will be the amount of interest that the employees would have paid in respect of the tax year, if they were obliged to pay interest at the official interest rate.



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No value shall be placed on the benefit derived in consequence of —

o The granting of a casual loan or loans if the aggregate of such loans do not exceed the sum of R3 000 at any time. The loans contemplated in this exclusion are short-term loans granted at irregular intervals to employees and not all loans merely because they are less than R3 000. A taxable benefit would arise if the loans were granted on a regular basis to all employees or a certain category of employees notwithstanding the fact that the loan does not exceed R3 000.

o The granting of a loan for the purpose of enabling the employee to further his / her own studies.

If a financial institution such as a bank provides loans to its employees at the same rate as to the

customers of the institution on the same conditions and under the same circumstances, no taxable benefit will accrue if such customer rate is below the official interest rate.

If a low interest or interest free loan is provided to a director of a company or to a member of a

close corporation, no taxable benefit will accrue if such loan is, for example, provided only as a result of the director’s share holding and not in respect of any services rendered. In such a case, the interest on the loan will not be deductible in the hands of the company or close corporation.

Deemed loans: Paragraph 10A of the 7th Schedule makes provision for the benefits granted to

employees under a certain type of housing scheme, to be deemed to constitute a loan. Under this type of scheme, the employee’s house is acquired by and registered in the name of his / her employer. The employee is in terms of the agreement with the employer either entitled or obliged to acquire the house, either on termination of his / her service or after the expiration of a fixed period, at a price stated in such an agreement. The employee is granted the right to occupy the house and as a consideration in respect of his / her occupation pays a rental to the employer, which is calculated as a given percentage of the cost of the house to the employer. This scheme is in effect identical to the granting by the employer of a low-interest housing loan and is in terms of Paragraph 10A to be treated as such.

Paragraph 10A of the 7th Schedules also provides that where the employee ultimately purchases

the house from the employer, which will probably be at a price considerably lower than its then market value, the difference between the market value and the purchase price will not be subject to tax in the hands of the employee, provided that the purchase price is not lower than the market value of the house on the date on which the original agreement was concluded between the employer and the employee.

Deemed interest: Paragraph 11(5) of the 7th Schedule provides that where a loan obtained by

the employee from the employer is used by the employee to produce income, for example where the employee uses the money to purchase fixed property from which he / she derives rental income, the cash equivalent of the taxable benefit which is included in the employees' taxable income, will be deemed to be interest actually paid by him / her and will be allowed as a deduction from the income earned.

Accrual of taxable benefit: A portion of the cash equivalent is, for employees' tax purposes

deemed to have accrued to an employee where — o interest on the loan becomes payable by the employee at regular intervals during the tax

year, on each date during the year on which interest becomes payable; o interest on the loan becomes payable at irregular intervals or where interest is not payable,

on the last day of each period during the year in respect of which any cash remuneration becomes payable to the employee.



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Employees' tax

o The amount that is subject to employees' tax is determined by calculating the interest at the official rate for the portion of the year mentioned above, reduced by the amount and interest (if any) actually payable by the employee for the portion in question.

o An alternative method for the calculating of the cash equivalent for employees' tax and normal tax purposes may be used if the Commissioner is satisfied that such method achieves substantially the same result as the prescribed methods.


certificate.

SUBSIDIES IN RESPECT OF LOANS In terms of Paragraph 2(g) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted if the employer has paid any subsidy in respect of the amount of interest or capital repayments payable by the employee in terms of any loan.

In terms of Paragraph 2(gA) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted if the employer has made a payment to a third party in respect of the granting by that party of a low interest or interest free loan to an employee. Such payment would be deemed to be a subsidy.

Value of the benefit in terms of Paragraph 12 of the 7th Schedule is the amount of any subsidy

paid by the employer in respect of the amounts of interest or capital repayments.

Employees' tax — The full amount of the subsidy in respect of loans is subject to the deduction of employees’ tax.


certificate. PAYMENT OF AND EMPLOYEE’S DEBT OR RELEASE EMPLOYEE FROM AN OBLIGATION TO

PAY A DEBT

In terms of Paragraph 2(h) of the 7th Schedule, a taxable benefit shall be deemed to have been granted if the employer has paid an amount owing by the employee to a third party, whether directly or indirectly, without requiring the employee to make any payment for the amount paid or the employer has released the employee from an obligation to pay an amount owing by the employee to the employer. This excludes medical contributions made by the employer or medical costs incurred by the employer.

Value to be placed on the benefit in terms of Paragraph 13 of the 7th Schedule is the amount

paid by the employer or the amount of the debt from which the employee has been released. There is no limitation on the method by which this debt may have been arisen or the size of the

debt.

Examples: o Where any debt owing by an employee to an employer is extinguished by prescription, the

employer shall be deemed to have released the employee from his / her obligation to pay the debt, unless it can be shown to the satisfaction of the Commissioner that it was not the intention of the employer to confer a benefit on the employee.

o Payment by employers of a portion or the whole of an employee’s mortgage bond payment, credit card account, clothing account, etc., is fully subject to tax notwithstanding the fact that the payment is made by the employer directly to the institution or supplier.

o Where an employee changes employment and is obliged to repay a study loan or a bursary to his / her previous employer, the new employer may pay this debt on behalf of the employee. Such a payment constitutes a benefit to the employee, which must be taxed in full.



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No value shall be placed on the benefit derived by reason of the fact that an employer has paid subscriptions to a professional body due by the employee, if such membership of such body is a condition of the employee's employment.

Should the new employer grant a low interest or interest free loan to the employee in order to

enable him / her to recompense the previous employer, such new loan cannot be regarded as a study loan in respect of which no benefit is considered to arise. However, a refund of any bursary, study loan or similar assistance by an employer on behalf of his / her employee to the employee's previous employer, is not regarded as a taxable benefit, if — o the employee’s previous employer made a grant on condition that the employee rendered

service to the employer for an agreed period; o on termination of service before the expiration of the period agreed upon, the employee is

liable to refund an amount to his / her previous employer; o upon accepting employment with a new employer, the outstanding amount is refunded to the

previous employer by the new employer on behalf of the employee; and o the employee consequently is liable to work for the new employer for a period not shorter

than the remaining period which he / she should still have worked for the previous employer. A Scholarship, which is subject to repayment if certain written conditions are not met, is treated as

a bona fide scholarship or bursary until the conditions are not fulfilled. In the tax year in which such conditions are not fulfilled, the amount of the scholarship will be regarded as a loan and any benefit that the employee may have received will constitute a taxable benefit.

Employees' tax — Employees' tax must be deducted from the cash equivalent during the month

in which the benefit accrues to the employee. If however the amount of employees' tax to be deducted is excessive in relation to the employee’s monthly remuneration for that month, the deduction of the tax in respect of the benefit may be spread over the balance of the tax year during which the benefit accrued to him / her.


certificate. MEDICAL SCHEME CONTRIBUTIONS PAID BY AN EMPLOYER

In terms of Paragraph 2(i) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted where the employer contributes, directly or indirectly, to a medical scheme on behalf of an employee and his / her dependants.

Value to be placed on the benefit in terms of Paragraph 12A of the 7th Schedule shall be the

amount by which the contribution or payment by the employer (directly or indirectly) to a medical scheme for the benefit of the employee and dependants of such employee for any period, exceeds the prescribed amount.

o Prescribed amount is equal to —

R500 for each month in that year for which those contributions were made solely with respect to the benefits of that employee;

R1 000 for each month in that year for which those contributions were made with respect to the benefits of that employee and one dependant; or

where those contributions are made with respect to the benefits of that employee and more than one dependant, R1 000 in respect of the employee and one dependant plus R300 for every additional dependant for each month in that year for which those contributions were made.



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Appropriate portion cannot be attributed to the relevant employee

o In cases where the contribution or payment is made by the employer in such a manner that an appropriate portion thereof cannot be attributed to the relevant employee, in other words, where the employer makes a lump sum payment to the scheme in respect of all employees or a class of employees, the amount of that contribution or payment in relation to that employee and his / her dependants is deemed to be an amount equal to the total contribution or payment by the employer to the scheme during the relevant period for the benefit of all employees and their dependants divided by the number of employees in respect of whom the contribution or payment is made.

o If the Commissioner is in any case satisfied that the apportionment of the contribution or

payment amongst all employees does not reasonably represent a fair apportionment of that contribution or payment amongst the employees, he / she may direct that the apportionment be made in such other manner as to him / her appears fair and reasonable to him / her.

No value shall be placed on the benefit, if the payment by the employer is made on behalf of —

o a pensioner (a person who by reason of superannuation, ill-health or other infirmity retired from the employ of such employer);

o the dependants of a pensioner after the death of the pensioner, (if such pensioner retired from the employ of such employer by reason of superannuation, ill-health or other infirmity);

o the dependants of a deceased employee after such employee’s death, if such deceased employee was in the employ of the employer on the date of death; or

o an employee who is 65 years or older. Employees' tax — Employees' tax must be deducted during the month in which the benefit

accrues. IRP 5 details

o The cash equivalent of the benefit must be reflected under code 3810; and o under code 4005 (medical scheme contributions paid by the employee) as it is deemed in

terms of Section 18(5) to have been paid by the employee if the benefit was included in the employee's remuneration.

MEDICAL COSTS INCURRED BY AN EMPLOYER

In terms of Paragraph 2(j) of the 7th Schedule, a taxable benefit shall be deemed to have been

granted where the employer, directly or indirectly, incurred any amount (other than a medical scheme contribution paid to a registered medical scheme) in respect of medical, dental and similar services, hospital services, nursing services or medicines provided to the employee, his / her spouse, child, relative or other dependant.

Value to be placed on the benefit in terms of Paragraph 12B of the 7th Schedule shall be the

amount incurred by the employer (directly or indirectly) in respect of any medical, dental and similar services, hospital services, nursing services or medicines in respect of that employee, his / her spouse, child or other relative or dependants.

Appropriate portion cannot be attributed to the relevant employee: Where the payment is

made in such a manner that an appropriate portion thereof cannot be attributed to the relevant employee and his / her spouse, children, relatives and dependants, the amount of that payment in relation to that employee and his / her spouse, children, relatives and dependants is deemed to be an amount equal to the total amount incurred by the employer during the relevant period in respect of all medical, dental and similar services, hospital services, nursing services or medicines for the benefit of all employees and their spouses, children, relatives and dependants divided by the number of employees who are entitled to make use of those services.



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No value must be placed on any benefit —

o resulting from the provision of medical treatment provided to employees and their family members who are not members of a registered medical scheme but are entitled to employer medical care in the form of prescribed minimum benefits. The exemption will apply –

if the employer’s scheme constitutes the carrying on of the business of medical schemes and is approved by the Registrar of Medical Schemes as being exempt from complying with the requirements of medical schemes; or

if the employer’s scheme does not constitute the carrying on of the business of medical schemes, the scheme benefits only employees who are not members of a registered medical scheme;

o derived from an employer by— a person who by reason of superannuation, ill-health or other infirmity retired from the

employ of that employer; the dependants of a person after that person’s death, if that person was in the employ

of that employer on the date of death; the dependants of a person after that person’s death, if that person retired from the

employ of that employer by reason of superannuation, ill-health or other infirmity; or an employee who is 65 years or older; or

o where the services are rendered by the employer to its employees in general at their place of work for the better performance of their duties.

Employees' tax — Employees' tax must be deducted during the month in which the benefit

accrues. IRP 5 — The information in respect of the taxable benefit must be reflected on the IRP 5 certificate

under the following codes: o 3813 — cash equivalent of the benefit (costs paid on behalf of the employee, irrespective if

the expenses was in respect of immediate family or other relatives / dependants); o 4024 — costs paid on behalf of the employee in respect of the employee, his / her spouse or

child; and o 4485 — costs paid on behalf of the employee in respect of other relatives or dependants of

the employee.

19 EMPLOYEES' TAX CERTIFICATES [IRP 5, IRP5(A) AND IT 3(A)]

19.1 OBLIGATION OF EMPLOYER TO ISSUE EMPLOYEES' TAX CERTIFICATES In terms of Paragraph 13(1) of the 4th Schedule, an employer must furnish employees to whom

remuneration is paid or has become payable and from which employees' tax in respect of a tax period was deducted, with an IRP 5 certificate within the prescribed period.

If for a valid reason no employees' tax was deducted from the remuneration paid to an employee, an

IT 3(a) return must be issued to the employee instead of an IRP 5 certificate. In terms of Paragraph 13(2) of the 4th Schedule, the employees' tax certificate must be delivered to the

employee within —

sixty (60) days after the end of the tax year or alternative period; fourteen (14) days after an employee has left the employer’s service; seven (7) days after the employer has ceased to be an employer; or a further period as the Commissioner under special circumstances may approve.

A separate certificate may under no circumstances be issued to the employee in respect of the same

remuneration and no blank certificates may be issued.



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Foreign employment income: Separate certificates must be issued to the employee if the

employee's remuneration consists of local remuneration and foreign remuneration for certain periods during a specific tax year. The nature of person must be indicated as M on the certificate that reflects the foreign employment income.

Codes used on certificates: All income and deductions must be classified according to the different

codes allocated for income and deductions. A certificate will be rejected if it does not contain the mandatory information as required and the codes are not in the specified sequence. Codes are listed in AS-PAYE-05-A2.

Declaration by employer: The employer must declare on the annual IRP 501 reconciliation or IT 3

General return that all taxable benefits enjoyed by employees, are reflected on the IRP 5 or IT 3(a) certificates issued.

19.2 MANUAL CERTIFICATES Pre-printed manual certificates are available from SARS (Taxpayer Service Centres) which, upon

written request, will be supplied to employers making use of these certificates. Format of certificates: The manual IRP 5 certificates are provided in a book format which contains

25 certificates. The IRP 5(a) certificate book contains only 20 certificates and is used where an employer receives a request from an employee to issue a duplicate manual certificate. The original IRP 5 certificate number must be completed on the IRP 5(a) certificate.

Procedure to request manual certificates: A written application, on the employer's letterhead, must

contain the following information:

PAYE reference number of employer; Type of certificates required [IRP 5, IRP 5(a) or IT 3(a)]; Number of certificates required; and Authorisation (if any) where certificates are to be collected by a person other than the employer.

This authorisation must clearly state the person’s — o full names; o identity number or other acceptable means of identification.

The person collecting the certificates will be required to provide proof of his / her identity when

collecting the certificates. Employers who issue manual certificates may only use pre-printed manual certificates that are

provided by SARS for this purpose. Issue and submission of manual certificates: The original manual certificates issued must be

handed to the relevant employees and the first copy thereof must be submitted to SARS together with the IRP 501 reconciliation. The employer must retain the second copy for a period of five years.

Rejection of manual certificates: A manual certificate will be rejected if it does not contain the

mandatory information as required or where the tax deductions are calculated incorrectly. Where a certificate is rejected, it will immediately be cancelled by SARS and returned to the employer. No tax credit will be allowed to the employee on assessment. In such a case, a new certificate must be issued to the employee and the first copy must once again be submitted to SARS with a revised IRP 501 reconciliation.

Lost / destroyed manual certificates: If unused manual certificates are lost or destroyed, SARS

must immediately be notified in writing of all such certificate numbers.



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19.3 ELECTRONIC CERTIFICATES Employers may print their own certificates according to the prescribed standards. Those employers

who choose to print their own certificates, must supply the certificate information to SARS in the prescribed format on an electronic medium. No pre-printed certificates will be issued by SARS for this purpose.

Employers may use both the manual and electronic format certificates but employers who cannot print

their own certificates and submit certificate information on an electronic media according to the prescribed standards, must use manual certificates.

No paper copies of the printed certificates may be submitted to SARS for reconciliation purposes.

If a certificate was generated electronically (employer prints his / her own certificates) the SARS logo

may NOT be printed on these certificates. Issue and submission of electronic certificates: The certificates must be printed and handed to the

relevant employees and the certificate information must be supplied to SARS in an electronic file layout as prescribed in AS-PAYE-05-A4 on the specified electronic media together with the IRP 501 reconciliation. The employer must retain the electronic certificate information for a period of five years. Hardcopies of the certificates will not be accepted.

Rejection of electronic certificates: An electronic certificate will be rejected if it does not contain

the mandatory information as required or where the tax deductions were calculated incorrectly. Where a certificate is rejected, it will immediately be cancelled and referred to the employer. No tax credit will be allowed to the employee on assessment. In such a case, a new certificate must be issued to the employee and the new certificate information must once again be supplied to SARS with a revised IRP 501 reconciliation.

Description of electronic information: This relates to any data created by means of a computer

including data in the electronic form in which it was originally created or in which it is stored for the purposes of backing up such data.

Zipped files: SARS does not accept electronic files that have been zipped by any computer program.

19.4 DUPLICATE CERTIFICATES In terms of Paragraph 13(8) of the 4th Schedule, the employer must, at the request of his / her

employee or former employee, issue a duplicate certificate and such duplicate certificate must disclose the full details of the original certificate.

Manual certificates: A duplicate IRP 5(a) certificate or a replacement IT 3(a) return must be issued.

The duplicate IRP 5(a) must refer to the original certificate and the original IT 3(a) return must be cancelled if a replacement is issued as a duplicate.

Electronic certificates: A re-print of the original IRP 5 or IT 3(a) certificate must be done. The same

certificate number must be used. Manual IRP 5(a) certificates may not be used to replace a lost electronic certificate or to issue duplicate certificates in respect of electronic certificates.

19.5 CANCELLED CERTIFICATES In terms of Paragraph 13(10) of the 4th Schedule, any cancelled or spoiled certificate may not be

destroyed by the employer concerned but must be retained until the Commissioner requires it to be surrendered to him / her.

Where an employer cancels a certificate, SARS must immediately be notified in writing of all such

certificate numbers.



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A certificate must be cancelled if the written or printed information thereon is incorrect. It is not

necessary to submit the original certificate to SARS when the original certificate is cancelled unless SARS has requested such certificates.

19.6 UNUSED MANUAL CERTIFICATES In terms of Paragraph 13(11) of the 4th Schedule, SARS must immediately be notified in writing when

any unused manual certificates are lost or destroyed. Unused stock when employer ceases business: In terms of Paragraph 13(13) of the 4th Schedule,

the employer must return all unused certificates as well as the blank EMP 201 returns to SARS within 14 days of his / her ceasing to be an employer.

19.7 WHEN MUST AN IT 3(A) RETURN BE ISSUED Every employer is required to furnish his / her employee with certificates relating to amounts paid or

accrued to such employee in the prescribed formats. IT 3(a) returns are issued —

Where foreign employment income is not subject to the deduction of employees' tax. Where an employee’s annual equivalent of the remuneration amounts to at least R2 000 and does

not exceed the tax threshold. (If an employee was not employed by the same employer for the full tax year, the remuneration received for the tax period must be calculated pro-rata in order to determine whether an IT 3(a) must be issued).

In respect of lump sum payments (not reflected on an IRP 5) from which no tax has been deducted.

In respect of any amount paid to a person for services rendered or to be rendered from which no employees' tax has been deducted.

In respect of directors remuneration which is only determined in the following tax year. IT 3(a) returns are NOT issued —

In respect of any remuneration which is reflected on an IRP 5 (e.g. fringe benefits). In respect of fees paid for services rendered by persons in the ordinary course of their

professional practice (e.g. medical practitioners, attorneys, advocates, accountants, auditors, etc.). Where the annual equivalent of the remuneration does not exceed R2 000 for the tax year.

Where no employees' tax has been deducted from the remuneration paid to any person and no IT 3(a)

return was issued in respect thereof, the employer must furnish SARS, in terms of Section 69(1) with a list of names in alphabetical order (together with his / her IRP 501 reconciliation or IT 3 general return). The following information of the relevant employees must be reflected —

Surname and initials or trading name; Identity number, passport number or company / cc / trust number; Amount of remuneration; Address; and Period employed or accrual date.

Submission of IT 3(a) returns: The first carbon copies of the manual returns must be submitted to

SARS within 60 days from the date the IT 3 was issued and the electronic IT 3(a) returns must be submitted with the reconciliation.

An employer must be registered with SARS to receive manual IT 3(a) returns.



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20 RECONCILIATIONS (IRP 501) 20.1 SUBMISSION OF A RECONCILIATION In terms of Paragraph 14(3) of the 4th Schedule, the employer is obliged to furnish a reconciliation

statement showing details of the total amount of employees' tax deducted or withheld as well as the details of IRP 5 certificates issued during the tax year.

The purpose of the reconciliation is to —

reconcile the amount of employees' tax which was declared and paid over to SARS on the

monthly EMP 201 returns, with the tax reflected on the IRP 5 certificates issued for that tax year; and

justify all issued, cancelled, lost and destroyed IRP 5 certificates. The IRP 501 reconciliation statement that is automatically sent to the employer must be FULLY

completed by the employer. Where an employer submits his / her IRP 5 and IT 3(a) certificates to SARS on an electronic medium,

the employer must also account for all IT 3(a) certificates (which were combined into one file with the IRP 5 certificates) on the IRP 501 reconciliation statement.

The IRP 501 reconciliation statement must be submitted to your local SARS office within —

60 days after the end of the tax year or alternate period; or 14 days after you have ceased to be an employer.

20.2 CREDITS WITH THE FINALISATION OF A RECONCILIATION In terms of Paragraph 11B(5) of the 4th Schedule, the employer must refund any over deduction of

employees' tax to a SITE-only employee with the final determination of the SITE liability. Such refund may be deducted from any subsequent payment of employees' tax due by the employer or may be refunded by SARS.

If the employer requires that the credit be carried forward to a specified month or refunded to him / her,

a written request must accompany the IRP 501 reconciliation with a full explanation and instructions thereto.

20.3 CANCELLATION OF EMPLOYEES' TAX CERTIFICATES BY SARS Copies of manual certificates submitted with the reconciliation to SARS that do not comply with the

prescribed standards or manual and electronic certificates reflecting incorrect employees' tax deductions will be rejected and returned to the employer.

An employer will have to submit an amended IRP 501 reconciliation and replace the cancelled

(rejected) certificates with new certificates reflecting the correct information and amounts of employees' tax.

20.4 COMPLETION OF THE IRP 501 RECONCILIATION STATEMENT In order for SARS to finalise an employer’s reconciliation, it is important for the IRP 501 to be

completed correctly. Completed IRP 501s and IRP 5 certificates issued by employers that are illegible, incomplete or do not comply with the validation rules will not be processed and will result in additional queries and the rejection of certificates and IRP 501s.



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The following must be borne in mind when completing a reconciliation —

The employer’s liability must be completed in the appropriate block (liability according to the

employer’s records) on the IRP 501. The total liability (according to the employer’s records) must be completed in the appropriate block

on the IRP 501. The total tax value of all certificates issued (excluding cancelled certificates) must be completed in

the appropriate block on the IRP 501. Any difference between the tax value of certificates issued and the total liability must be explained

on the IRP 501. However, if the liability amounts are declared correctly and all certificates are issued correctly, there should not be a difference.

The numbers of the CERTIFICATES ISSUED (excluding manual IT 3(a) certificates) must be indicated in the appropriate block on the IRP 501. This includes certificates that have been cancelled.

The numbers of the certificates cancelled (excluding manual IT 3(a) certificates) must be indicated in the appropriate block on the IRP 501. The certificates indicated as cancelled must also be indicated as issued.

The numbers of the manual certificates lost / destroyed (excluding manual IT 3(a) certificates) must be indicated in the appropriate block on the IRP 501. Electronic certificates cannot be indicated as lost / destroyed.

The employer must sign the IRP 501 reconciliation statement for declaration purposes. When signing the declaration, the employer confirms that the liability amounts completed by him / her are correct and the benefits enjoyed by employees were declared on the certificates issued. If this part is not signed, the IRP 501 will be returned to the employer and regarded as outstanding.

The original IRP 501 reconciliation statement including the first copies of the manual IRP 5s issued and electronic media (if any), must be submitted to SARS.

The first copy of the manual IRP 5 (copy which must accompany the IRP 501 reconciliation) must be kept until the end of the tax year when the reconciliation is submitted to SARS.

Where the employer exercises an option in respect of an alternate period in relation to a certain class of employees, you will have different dates for the submission of your reconciliation. However, for the remaining staff, the tax period will still end on 28 / 29 February. As you must render only one reconciliation for a tax year, permission is granted to employers with different closing dates to submit the reconciliation within 60 days after the last closing date. o For example, an employer exercises an option in respect of the administrative staff whereby

the alternate period ends on 9 March, while the period in respect of the remainder of the staff ends on 28 / 29 February. As only one IRP 501 reconciliation must be submitted within 60 days after the end of the period, the 60-day period will be determined from 9 March.

Where the employer submits his / her IRP 5 information to SARS on an electronic medium, no

hardcopies of such IRP 5’s must accompany the IRP 501 reconciliation. Copies of the manual IT 3(a) returns are not submitted with the IRP 501 reconciliation to SARS, but

must be rendered under cover of an IT 3, unless the employer submits the IT 3(a) information in one electronic file which is combined with IRP 5 certificates on an electronic medium.

21 QUALITY RECORDS

Completed forms as listed below —

Number Title AS-PAYE-05-A5 Example of certificates EMP 201 Return for remittance. Form A & D Application form for a tax directive in respect of lump sums paid by a

pension and / or provident fund on death / ill health / retirement / deemed retirement / unclaimed benefit.m

Form B Application form for a tax directive in respect of lump sums paid by a pension and / or provident fund on resignation / withdrawal / winding up / transfer / surplus apportionment / unclaimed benefit.



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Number Title Form C Application form for a tax directive in respect of lump sums paid by a RAF

to a member on death before retirement / death after retirement / ill health / retirement / transfer from one RAF to another / unclaimed benefit.

IRP 3 Tax directive. IRP 3(a) Application form for a tax directive in respect of Gratuities paid by the

employer. IRP 3(b) Application form for a tax directive in respect of employees' tax to be

deducted at a fixed percentage. IRP 3(c) Application form for a tax directive in respect of employees' tax to be

deducted at a fixed amount. IRP 3(d) Application form for a tax directive in respect of deemed remuneration to

be used to deduct employees' tax. IRP 5 Employees' tax certificate. IRP 30 Labour broker exemption certificate. IRP 130 Application for registration as a creator. IRP 501 Reconciliation of tax deductions and certificates. IT 3 General return of information. IT 3(a) Employees' tax certificate where no tax has been deducted.

LIST OF CODES APPLICABLE TO EMPLOYEES’ TAX CERTIFICATES

Document # AS-PAYE-05-A2

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The word “income” used in the list of codes refers to the dictionary explanation of the word and not to the definition in the Income Tax Act, No. 58 of 1962.

The following abbreviations are used:

PAYE means that the specified income is subject to the deduction of employees’ tax. IT means that the specified income is not subject to the deduction of employees’ tax but is

taxable on assessment (annual income tax final liability determination). Excl means that the specified income is not subject to the deduction of employees’ tax and is

also not taxable on assessment. Normal income codes

Code Description Explanation

3601 (3651)

Income (PAYE)

An amount which is paid or payable to an employee for services rendered, for example: • Salaries; • Wages; • Backdated wages / salaries (for current tax year); • Remuneration paid to migrant / seasonal worker; • Remuneration paid to full time scholars or students; etc. Director’s remuneration must be reflected under code 3615. Code 3651 MUST only be used for foreign service income (nature of person = M).

3602 (3652)

Income (Excl)

Any non-taxable income excluding non-taxable allowances and fringe benefits. For example, this code accommodates all payments of a capital nature. Code 3652 MUST only be used for foreign service income (nature of person = M).

3603 (3653)

Pension (PAYE)

Any pension paid on a regular basis as well as backdated pension payments (for current tax year) Code 3653 MUST only be used for foreign service income (nature of person = M)

3604 (3654)

Pension (Excl)

Any pension paid on a regular basis that is not taxable, for example war pensions, etc. Code 3654 MUST only be used for foreign service income (nature of person = M).

3605 (3655)

Annual payment (PAYE)

An amount which is defined as an annual payment, for example: • Annual bonus; • Incentive bonus; • Leave pay (on resignation / encashment); • Merit awards; • Bonus / incentive amount paid to an employee to retain his / her service for a specific

period; etc. Code 3655 MUST only be used for foreign service income (nature of person = M).

3606 (3656)

Commission (PAYE)

An amount derived mainly in the form of commission based on sales or turnover attributable to the employee. Code 3656 MUST only be used for foreign service income (nature of person = M).

3607 (3657)

Overtime (PAYE)

An amount paid as overtime for rendering services. The tax on such payments is calculated as on income taxable Code 3657 MUST only be used for foreign service income (nature of person = M).

3608 (3658)

Arbitration award (PAYE)

The taxable portion of a settlement agreement between an employer and an employee as ordered by Court. Also including all awards allocated via a settlement out of Court or in respect of Labour disputes. Code 3658 MUST only be used for foreign service income (nature of person = M).

3609 (3659)

Arbitration award (Excl)

The non-taxable portion of a settlement agreement between an employer and an employee as ordered by Court. Also including all awards allocated via a settlement out of Court or in respect of Labour disputes. Code 3659 MUST only be used for foreign service income (nature of person = M).

3610 (3660)

Annuity from a retirement annuity

fund (PAYE)

A monthly annuity paid by a Retirement Annuity Fund to any person. Code 3660 MUST only be used for foreign service income (nature of person = M).

3611 (3661)

Purchased annuity (PAYE)

The taxable portion of interest received on an annuity purchased from an Annuity Fund. Code 3661 MUST only be used for foreign service income (nature of person = M).

3612 (3662)

Purchased annuity (Excl)

The non-taxable portion (capital interest) received on an annuity purchased from an Annuity Fund. Code 3662 MUST only be used for foreign service income (nature of person = M).

3613 (3663)

Restraint of trade (PAYE)

Restraint of trade income paid to an employee. Code 3663 MUST only be used for foreign service income (nature of person = M).

3614 (3664)

Other retirement lump sums

(PAYE)

A retirement lump sum payment paid by a fund according to Section 1(eA) of the Act. Code 3664 MUST only be used for foreign service income (nature of person = M).

3615 (3665)

Director’s remuneration

(PAYE)

Remuneration paid to a director of a private company / member of a close corporation. Code 3665 MUST only be used for foreign service income (nature of person = M).



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3616

(3666)

Independent contractors

(PAYE)

Remuneration paid to an independent contractor. Code 3666 MUST only be used for foreign service income (nature of person = M).

3617 Labour Brokers (PAYE/IT)

Remuneration paid to a labour broker - irrespective if the labour broker is in possession of an exemption certificate (IRP 30) or not. PAYE – not in possession of an exemption certificate (IRP 30) – issue an IRP 5. IT – in possession of an exemption certificate (IRP 30) – issue an IT 3(a).

Allowance codes

Code Description Explanation

3701 (3751)

Travel allowance (PAYE)

An allowance or advance paid to an employee in respect of travelling expenses for business purposes – including fixed travel allowances, petrol-, garage- and maintenance cards. Code 3751 MUST only be used for foreign service income (nature of person = M).

3702 (3752)

Reimbursive travel allowance (IT)

A reimbursement for business kilometres exceeding 8 000 kilometres per tax year or at a rate exceeding the prescribed rate per kilometre or the employee receives any other form of compensation for travel. Code 3752 MUST only be used for foreign service income (nature of person = M).

3703 (3753)

Reimbursive travel allowance

(Excl)

A reimbursement for business kilometres not exceeding 8 000 kilometres per tax year and at a rate which does not exceed the prescribed rate per kilometre. Code 3753 MUST only be used for foreign service income (nature of person = M).

3704 (3754)

Subsistence allowance – local

travel (IT)

An allowance paid for expenses in respect of meals and / or incidental costs for local travel, which exceeds the deemed amounts. Code 3754 MUST only be used for foreign service income (nature of person = M).

3705 (3755)

Subsistence allowance – local

travel (Excl)

An allowance paid for expenses in respect of meals and / or incidental costs for local travel, which does not exceeds the deemed amounts. Code 3755 MUST only be used for foreign service income (nature of person = M).

3706 (3756)

Entertainment allowance

(PAYE)

This allowance is not valid with effect from 1 March 2002 and may not be reflected on an employees’ tax certificate.

3707 (3757)

Share options exercised (PAYE)

Any amount in terms of a qualifying equity share disposed or gain made under a share scheme operated for the benefit of employees. Code 3757 MUST only be used for foreign service income (nature of person = M).

3708 (3758)

Public office allowance

(PAYE)

An allowance granted to a holder of a public office to enable him / her to defray expenditure incurred in connection with such office. Code 3758 MUST only be used for foreign service income (nature of person = M).

3709 (3759)

Uniform allowance (Excl)

An allowance for a special uniform which is clearly distinguishable from ordinary clothes. Code 3759 MUST only be used for foreign service income (nature of person = M).

3710 (3760)

Tool allowance (PAYE)

An allowance for the acquisition of tools for business use. Code 3760 MUST only be used for foreign service income (nature of person = M).

3711 (3761)

Computer allowance (PAYE)

An allowance for the acquisition or use of a computer. Code 3761 MUST only be used for foreign service income (nature of person = M).

3712 (3762)

Telephone/cell phone allowance

(PAYE)

An allowance for expenses incurred in the use of a telephone / cell phone for business purposes. Code 3762 MUST only be used for foreign service income (nature of person = M).

3713 (3763)

Other allowances (PAYE)

All other allowances, which do not comply with the above descriptions, must be added together and reflected under this code on the certificate. Code 3763 MUST only be used for foreign service income (nature of person = M).

3714 (3764)

Other allowances (Excl)

All other non-taxable allowances, which do not comply with the above descriptions, must be added together and reflected under this code on the certificate. Only allowances that are paid to an employee in his / her capacity as an employee must be shown, for example, relocation allowance. Code 3764 MUST only be used for foreign service income (nature of person = M).

3715 (3765)

Subsistence allowance – foreign

travel (IT)

An allowance paid for expenses in respect of meals and / or incidental costs for foreign travel, which exceeds the deemed amounts. Code 3765 MUST only be used for foreign service income (nature of person = M)

3716 (3766)

Subsistence allowance – foreign

travel (Excl)

An allowance paid for expenses in respect of meals and / or incidental costs for foreign travel, which does not exceeds the deemed amounts. Code 3766 MUST only be used for foreign service income (nature of person = M)

3717 (3767)

Broad-based employee share plan

(PAYE)

An amount received / accrued from the disposal of any qualifying equity share or any right of interest in a qualifying equity share in terms of certain conditions. Code 3767 MUST only be used for foreign service income (nature of person = M).

3718 (3768)

Vesting of equity instruments

(PAYE)

Any gain in respect of the vesting of any equity instrument. Code 3768 MUST only be used for foreign service income (nature of person = M).



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Fringe benefit codes

Code Description Explanation 3801

(3851) Acquisition of asset

(PAYE) Acquisition of an asset at less than the actual value and / or insurance policies ceded. Code 3851 MUST only be used for foreign service income (nature of person = M)

3802 (3852)

Use of motor vehicle (PAYE)

Right of use of a motor vehicle. Code 3852 MUST only be used for foreign service income (nature of person = M)

3803 (3853)

Use of asset (PAYE)

Right of use of an asset (other than a motor vehicle). Code 3853 MUST only be used for foreign service income (nature of person = M)

3804 (3854)

Meals, etc (PAYE)

Meals, refreshments and meal and refreshment vouchers. Code 3854 MUST only be used for foreign service income (nature of person = M)

3805 (3855)

Accommodation (PAYE)

Free or cheap accommodation or holiday accommodation. Code 3855 MUST only be used for foreign service income (nature of person = M)

3806 (3856)

Services (PAYE)

Free or cheap services. Code 3856 MUST only be used for foreign service income (nature of person = M)

3807 (3857)

Loans or subsidy (PAYE)

Low interest or interest free loans and subsidy. Code 3857 MUST only be used for foreign service income (nature of person = M)

3808 (3858)

Employee’s debt (PAYE)

Payment of an employee’s debt or release an employee from an obligation to pay a debt. Code 3858 MUST only be used for foreign service income (nature of person = M).

3809 (3859)

Bursaries or scholarships

(PAYE)

Bursaries and scholarships. Code 3859 MUST only be used for foreign service income (nature of person = M).

3810 (3860)

Medical aid contributions (PAYE)

Medical aid contributions paid on behalf of an employee. Code 3860 MUST only be used for foreign service income (nature of person = M).

3813 (3863)

Medical services costs

(PAYE)

Medical costs incurred on behalf of an employee in respect of medical, dental and similar services, hospital and / or nursing services or medicine. Code 3863 MUST only be used for foreign service income (nature of person = M).

Lump sum codes

Code Description Explanation 3901

(3951) Gratuities (PAYE)

Gratuities (retirement / retrenchment). Code 3951 MUST only be used for foreign service income (nature of person = M).

3902 (3952)

Pension / RAF (PAYE)

Pension fund / RAF lump sum (resignation, transfer, surplus apportionment, etc.). Code 3952 MUST only be used for foreign service income (nature of person = M).

3903 (3953)

Pension / RAF (PAYE)

Pension fund / RAF lump sum (retirement / death). Code 3953 MUST only be used for foreign service income (nature of person = M).

3904 (3954)

Provident (PAYE)

Provident fund lump sum (resignation, transfer, surplus apportionment, etc.). Code 3954 MUST only be used for foreign service income (nature of person = M).

3905 (3955)

Provident (PAYE)

Provident fund lump sum (retirement / death). Code 3955 MUST only be used for foreign service income (nature of person = M).

3906 (3956)

Special Remuneration

(PAYE)

Special remuneration (e.g. proto-teams). Code 3956 MUST only be used for foreign service income (nature of person = M).

3907 (3957)

Other lump sums (PAYE)

Other lump sums (e.g. backdated salaries extended over previous tax years, not approved funds). Code 3957 MUST only be used for foreign service income (nature of person = M).

Gross remuneration codes

Code Description 3695 Gross taxable annual payments (annual payments and backdated salary for previous years) 3696 Gross non-taxable income (amounts under codes 3602, 3604, 3609, 3612, 3703, 3705, 3709 and 3714) 3697 Gross retirement funding employment income 3698 Gross non-retirement funding employment income 3699 Gross remuneration (amounts under codes 3697 and 3698)

Deduction codes

Code Description 4001 Current pension fund contributions 4002 Arrear pension fund contributions 4003 Current provident fund contributions 4004 Arrear provident fund contributions 4005 Medical aid contributions 4006 Current retirement annuity fund contributions 4007 Arrear (re-instated) retirement annuity fund contributions



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Code Description 4018 Premiums paid for loss of income policies 4024 Medical services costs deemed to be paid by the employee in respect of himself / herself, spouse or child 4025 Medical contribution paid by employee allowed as a deduction for employees' tax purposes

Employees' tax deduction codes

Code Description 4101 SITE (Standard Income Tax on Employees) 4102 PAYE (Pay-As-You-Earn) 4103 Total employees’ tax

Reason code

Code Value & Description

01 or 1 = Invalid from 1 March 2002 02 or 2 = Earn less than the tax threshold 03 or 3 = Independent contractor 04 or 4 = Non taxable earnings (including nil directives) 05 or 5 = Exempt foreign employment income 06 or 6 = Directors remuneration – income determined in the following tax year (only valid from 1 March 2002)

4150 Hyphen

07 or 7 = Labour Broker with valid IRP 30 (only valid from 1 March 2004) Employer information codes

Code Description 4472 Employer’s pension fund contributions 4473 Employer’s provident fund contributions 4474 Employer’s medical aid contributions 4485 Medical services costs deemed to be paid by the employee in respect of other relatives 4486 Capped amount determined in terms of Section 18(2)(c)(i) 4487 No value benefits in respect of medical services provided or incurred by the employer

EXAMPLES: CALCULATIONS RELATING TO REMUNERATION


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1 CALCULATING THE ANNUAL EQUIVALENT

The following formula must be used to determine the annual equivalent:

Total pay periods in tax year Total remuneration received or accrued X Total pay periods worked = Annual equivalent

Although the annual tax is determined on the annual equivalent, the total tax will be pro-rata in order to

determine the employees’ tax deductible on the total remuneration which was actually received or accrued. This is done by dividing it by the ratio which a full year bears to the periods in respect of which the remuneration was received or accrued.

Employee is employed for a full pay period A monthly paid employee worked for 7 full months at one employer and received R32 500 for

the period worked. The annual equivalent must be determined in order to do a final employees’ tax calculation.

12 o R32 500 X 7 = R55 714

Employee not employed for a full pay period

Weekly paid employee: A weekly remunerated employee (under 65) starts working on the 5th

day of a week. He receives R425 for the 3 days worked during the first week. The employee’s week consists of 7 days.

o Calculate the annual equivalent of the remuneration received for part of the week by using

the decimal portion of the period, for example: 3 ÷ 7 = 0.4285. 52 R425 X 0.4285 = R51 575

Tax on annual equivalent (R51 575) according to the annual table ................... 2 081.79Tax on R425 for 3 days worked: R2 081.79 ÷ 52 x 0.4285 ................................ 17.15

Fortnightly paid employee: A fortnightly remunerated employee (under 65) starts working on

the 7th day of a fortnight period. He receives R1 000 for the 8 days worked during the first fortnight period. The employee’s fortnight period consists of 14 days. o Calculate the annual equivalent of the remuneration received for part of the fortnight by

using the decimal portion of the period, for example: 8 ÷ 14 = 0.5714. 26 R1 000 X 0.5714 = R45 502

Tax on annual equivalent (R45 502) according to the annual table ...................... 992.79Tax on R1 000 for 8 days worked: R992.79 ÷ 26 x 0.5714 ................................... 21.82

Monthly paid employee: A monthly remunerated employee (under 65) starts working on the

16th day of a month which consists of 30 days. He receives R1 800 for the 15 days worked during the first month. o Calculate the annual equivalent of the remuneration received for part of the month by

using the decimal portion of the period, for example: 15 ÷ 30 = 0.5 12 R1 800 X 0.5 = R43 200

Tax on annual equivalent (R43 200) according to the annual table ...................... 573.39Tax on R1 800 for 15 days worked: R573.39 ÷ 12 x 0.5 ....................................... 23.89



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2 SITE CALCULATION

SITE determination at end of a full tax year SITE only employee employed for the full year: Where the employee’s annual equivalent of

net remuneration does not exceed R60 000 and the employee was employed for the full tax year, the total amount of employees’ tax applicable to the net remuneration will represent SITE. This amount can also be determined by using the annual tax table.

PAYE employee employed for the full year: Where the employees annual equivalent of net

remuneration exceeds R60 000 and the employee was employed for the full tax year, the employees’ tax that represents SITE and PAYE must be determine by using the annual tax table.

Voluntary over-deduction of employees’ tax: If the employer over deducted any amount of

employees’ tax during the tax year, this over deduction must be reflected as PAYE on the IRP 5 certificate.

SITE determination where the tax period is shorter than a full tax year

Monthly paid employee:

o An employee (under 65) is employed by one employer for the period 1 March to 31 October and the employer has deducted employees’ tax correctly according to the monthly table.

o The remuneration and employees’ tax details are as follows:

Month Salary Overtime Total remuneration Employees’ tax March 4 500 4 500 209.91 April 4 500 1 300 5 800 443.73 May 4 500 4 500 209.91 June 4 500 1 400 5 900 461.01 July 4 500 4 500 209.91 August 6 800 6 800 625.17 September 6 800 450 7 250 705.81 October 6 800 6 800 625.17

TOTAL R42 900 R3 150 R46 050 R3 490.62

SITE PAYE TOTALTax on annual equivalent R69 075 (R46 050 ÷ 8 x 12) according to the annual tables ....

3 600.00

1 622.79 5 222.79

Determine tax on R46 050 ......................................... ÷ 12 x 8 ÷ 12 x 8 ÷ 12 x 8Final employees’ tax for the tax period worked ......... 2 400.00 1 081.86 3 481.86

o As the annual equivalent of the net remuneration exceeds R60 000, the employer may not

refund the excess of R8.76 (R3 490.62 less R3 481.86) to the employee. This excess amount is added to PAYE and reflected as such on the employees’ tax certificate.

Weekly paid employee:

o An employee (under 65) is employed by one employer for 9 weeks and the employer deducted employees’ tax correctly according to the weekly table.



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Week Wage Employees’ tax 15 836 11.92 16 836 11.92 17 836 11.92 18 836 11.92 19 836 11.92 20 836 11.92 21 836 11.92 22 836 11.92 23 836 11.92

TOTAL R6 624 107.28

SITE PAYE TOTALTax on annual equivalent R43 472 (R7 524 ÷ 9 x 52) according to the annual tables ...................................

627.39

Nil 627.39

Determine tax on R7 524 ........................................... ÷ 52 x 9 ÷ 52 x 9 ÷ 52 x 9Final employees’ tax for the “tax period” worked ....... 108.59 Nil 108.59

o If the employer finds at the end of the tax period that the SITE liability differs by not more

or less than R5 from the total amount of employees’ tax which was deducted during the tax period, the employer may, at his / her option, deem the total amount deducted (R107.28) as the correct amount of SITE.

3 EMPLOYEES’ TAX ON BACKDATED (ANTEDATED) SALARIES AND PENSIONS

An employee (under 65) received a salary of R3 500 per month for the period July to December. An increase of R300 per month (backdated from 1 July) is paid in December.

Increased salary received at the end of December R3 500 + R300) .................. 3 800.00Add: backdated increase for the months July to November (R300 x 5) .............. 1 500.00Total remuneration for December ........................................................................ 5 300.00 Tax on R3 800 according to the monthly tables .................................................. 83.55 83.55Less: tax on R3 500 (salary before increase) ...................................................... 29.55Tax on increase ................................................................................................... 54.00Tax on R1 500 (backdated increase of salary): R54.00 x 5 ................................................... 270.00Employees’ tax deductible for December ................................................................................ 353.55

4 EMPLOYEES’ TAX ON REMUNERATION OF DIRECTORS OF PRIVATE COMPANIES / MEMBERS OF CLOSE CORPORATIONS

Actual remuneration

The director received a fixed monthly salary of R10 000 per month. When calculating T in the formula, it amounts to R150 000.

The fixed monthly remuneration of R120 000 (R10 000 x 12 months) exceeds 75% of T,

therefore employees’ tax must be deducted on the fixed monthly remuneration of R10 000 and Paragraph 11C of the Fourth Schedule (deemed remuneration) must not be applied.



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Deemed minimum remuneration

The total remuneration of the director received for the last year of assessment was R150 000.

The director was only employed for 10 months during the last year of assessment.

o Calculating the deemed minimum remuneration by applying the prescribed formula: 150 000 (T) 10 (N) = R15 000 (Y)

o The deemed minimum remuneration is thus R15 000.

Remuneration determined in the next tax year

The service contract of a director may provide that the director is entitled to a bonus of 10% of

the company’s profits for the year ending on 28 February 2006. The financial accounts of the company are only finalised on 30 June 2006 when the quantum of the director’s bonus can be determined.

As long as the accrual of the bonus is not dependant on any other condition that may happen

after the end of the 2006 tax year, the bonus will accrue in the 2006 tax year. The bonus which is eventually quantified in the 2007 tax year will not, however, be included in the calculation of the actual remuneration for the determination of PAYE in either of the 2006 or 2007 tax year. It will instead be included in the calculation of the deemed remuneration for the 2007 tax year (which must be re-calculated at the time of the determination). This is done in terms of the discretion of the Commissioner in Paragraph 2(1) of the Fourth Schedule.

5 EMPLOYEES TAX ON QUATERLY COMMISSION

An employee (under 65) received a monthly salary and according to results he also received commission every three months.

The remuneration and employees’ tax details are as follows:

Month Salary Commission Employees’ tax April 4 000 120.27 May 4 000 120.27 June 4 000 1 500 To be calculated

Divide the quarterly commission by the number of months in which it was earned: R1 500 ÷ 3 .....................................................................................

500.00

Add: salary for June .................................................................................... 4 000.00 4 500.00 Tax on R4 500 (salary and commission) according to the monthly tables . 209.91Less: tax on R4 000 (monthly salary) ......................................................... 120.27 120.27Tax on commission for one month .............................................................. 89.64Multiply tax on commission for one month with the number of months in which it was earned: R89.64 x 3 ....................................................................................................... 268.92Employees’ tax deductible for June .............................................................................. 389.19



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6 EMPLOYEES TAX ON ADVANCE SALARY

A monthly paid employee (under 65) received R10 500 in October in respect of remuneration that is due to accrue to him in October, November and December.

Tax on R3 500 (salary per month) according to the monthly tables ....................................... 29.55Tax on R10 500 (advance salary): R29.55 x 3 ....................................................................... 88.65

7 EMPLOYEES TAX ON OVERTIME PAYMENTS

A monthly paid employee (under 65) received R4 000 salary and R900 overtime in June.

Tax on R4 900 (salary and overtime) according to the monthly tables ................................... 282.45

8 EMPLOYEES TAX ON ANNUAL PAYMENTS

Month in which the annual payment is paid

A monthly paid employee (under 65) received a salary of R4 000 and a bonus of R3 500 in October.

Tax on R4 000 (salary) according to the monthly table ................................................ 120.27Annual equivalent of the salary (R4 000 x 12) ........................... 48 000 Add: bonus (annual payment) .................................................... 3 000 51 500 Tax on R51 500 according to the annual table ......................................... 2 072.79Less: tax on R48 000 (annual equivalent) according to the annual table . 1 442.79Tax on R3 000 (bonus) ................................................................................................. 630.00Employees’ tax deductible for October ......................................................................... 750.27

Employees’ tax on annual payment spread over the tax year

The same figures as in the previous example are used. The employee is for the full year in the

employment of the employer. The tax on the bonus must be calculated at the beginning of the employee’s tax period and then spread over the remainder of the pay periods of the employee for the specific tax year.

Tax on R3 000 (bonus) spread over the tax year (R630.00 ÷ 12) ................................... 52.50

The tax on the bonus (R52.50) must be added additionally to each month’s employees’ tax

deduction on the remuneration.

Period worked is shorter than a full tax year

A monthly paid employee (under 65) received R65 000 salary for the period 1 March to 31 December and a R5 500 bonus in December. He resigned at the end of December.

Annual equivalent of the salary (R65 000 ÷ 10 x 12) .................. 78 000 Add: bonus (annual payment) ..................................................... 5 500 83 500 Tax on R83 500 according to the annual table ........................................... 7 846.29 Less: tax on R78 000 (annual equivalent) according to the annual table ... 6 838.29Tax on R5 500 (bonus) ................................................................................................. 1 008.00Tax on salary of R65 000 (R6 838.29 ÷ 12 x 10) .......................................................... 5 698.58Employees’ tax deductible for the tax period (1 March to 31 December) ..................... 6 706.58



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Production bonus paid in a following pay period

A monthly paid employee (under 65) earns a production bonus in July but this bonus is only paid

in the following pay period (August).


Month Salary Production bonus Employees’ tax July 4 200 155.91 August 4 800 800 To be calculated

Tax on R5 600 (salary and production bonus) for August ................ 409.17 Less: tax deducted in July according to the monthly table ............... 155.91Tax on production bonus (paid on August) ....................................... 253.26 253.26Add: tax on salary (R4 800) for August according to the monthly table ............. 265.17Employees’ tax deductible for August ................................................................. 518.43

o If the production bonus was paid during the same pay period in which it was earned, it

must be added to the salary and employees’ tax must be determined according to the appropriate weekly, fortnightly or monthly table. This bonus relates to a specific period (period during which it was earned).

Monthly production bonus paid to a weekly remunerated employee

A weekly paid employee (under 65) earns a monthly production bonus in May. This production

bonus is only paid in the following month (3rd week of June).


Month Week Wage Production bonus Employees’ tax May 4 947.00 32.08 June 1 947.00 32.08 2 947.00 32.08 3 947.00 300.00 To be calculated 4 947.00 32.08

Tax on R947 (wage) for week 3 in June according to the weekly table ................ 32.08Divide the production bonus by the number of weeks in which it was earned (previous month had 4 weeks): R300 ÷ 4 .................

75.00

Add: wage for 3rd week in June ............................................. 947.00 1 022.00 Tax on R1 022 (wage and bonus) according to the weekly table ........... 45.22Less: tax on R947 (weekly wage) according to the weekly table ........... 32.08Tax on production bonus for one week ................................................... 13.14Multiply the tax on the bonus for one week with the number of weeks in which it was earned: R13.14 x 4 ...................................................................................... 52.56Employees’ tax deductible for the 3rd week in June ............................................... 84.64



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9 EMPLOYEES TAX ON TRANSFER COSTS

The employer transfers his employee from Pretoria to Cape Town. The employee’s basic salary is R5 600 per month. The employer has already paid for the transfer of the employee’s personal goods and made arrangements for the employee and members of his household to stay in a hotel on the employer’s account for the 6 months during which the employee’s new house is being built.

The employee claims the following expenses for which he was fully reimbursed by the employer:

No Description Amount 1 New school uniforms purchased R 1 740.002 Curtains made for new residence R 8 360.003 Motor vehicle registration fees R 216.004 Telephone, water and electricity connections R 1 015.005 Loss on the sale of the previous residence R12 000.006 Architect’s fees for the design of the new residence R 7 600.007 Bond registration and legal fees for the new residence R 6 800.008 Transfer duty on new residence R25 000.009 Agent’s fee on sale of previous residence R16 397.00

TOTAL R79 128.00 The employer must deduct employees’ tax from items 5 and 6 as they are not exempt from tax.

The value of these two items must be reflected under code 3713 on the IRP 5 certificate. All the other items are exempt from the deduction of employees’ tax and their total value must be reflected under code 3714 on the IRP 5 certificate.

The employer could have paid the employee R5 600 (one month’s basic salary) without

withholding employees’ tax to cover the actual expenses in respect of items 1 to 4.

10 EMPLOYEES TAX ON BURSARIES AND SCHOLARSHIPS

An employer granted a bursary of R5 000 to each of the employee’s two children. The employee earns an annual salary of R34 000, a bonus of R2 000 and a housing subsidy of R6 000. The employer does not operate a bursary scheme that is open to the general public.

Although the employee’s remuneration does not exceed R60 000 per annum, the bursaries are paid in

consequence of services rendered by him. The bursaries of R5 000 each exceed the exemption limit of R2 000 per relative, but only the taxable portion of R6 000 (R10 000 – R4 000) is subject to the deduction of employees’ tax in the hands of the employee.

If the employee’s remuneration, however, exceeds R60 000 per annum, the bursaries (R10 000) will

be taxable in full.

EXAMPLE: LAYOUT OF EMPLOYEES’ TAX CERTIFICATES


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The Employer may use his / her own Logo. Under no circumstances may the employer use the SARS logo.

EMPLOYER INFORMATION Trading or other name IRP 5 Number Employer Business Address

Reference Number Tax Year Employer enjoys diplomatic indemnity Postal code EMPLOYEE INFORMATION Nature of person Employee Surname or Trading name First Two Names Initials Identity Number Employees Residential address

Passport Number Date of Birth Company / cc / Trust Number Postal code Income Tax Number Employee number TAX CALCULCATION INFORMATION Period employed from Period employed to Voluntary over-deduction Periods in year Periods worked Fixed rate income Directive nr INCOME SOURCES

CODE DESCRIPTION G RF IND AMOUNT 3601 to 3618 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2) 3701 to 3714 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2) 3/801 to 3813 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2) 3901 to 3907 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2) GROSS REMUNERATION

CODE DESCRIPTION AMOUNT 3695 GROSS TAXABLE ANNUAL PAYMENTS 3696 GROSS NON-TAXABLE INCOME 3697 GROSS RETIREMENT FUNDING INCOME 3698 GROSS NON-RETIREMENT FUNDING INCOME 3699 GROSS REMUNERATION

DEDUCTIONS

CODE DESCRIPTION CLEARANCE NO AMOUNT 4001 to 4007 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2) 4018 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2) 4024 to 4025 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2) EMPLOYEES TAX DEDUCTIONS

CODE DESCRIPTION AMOUNT 4101 to 4103 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2)

REASON FOR NON DEDUCTION OF EMPLOYEES TAX

CODE DESCRIPTION 02 to 07 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2) Reason code

EMPLOYER INFORMATION CODES

CODE DESCRIPTION CLEARANCE NO AMOUNT 4472 to 4474 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2) 4485 to 4487 According to the List of Codes applicable to certificates (see AS-PAYE-05-A2)

The employees' tax deduction codes and the reason code for the non-deduction of employees' tax

may not be used simultaneously on the same certificate. The employees' tax deduction codes is only used for the issuing of an IRP 5 and the reason code for the non-deduction of employees' tax is only used for the issuing of an IT 3(a).

SPECIFICATIONS FOR ELECTRONIC EMPLOYEES’ TAX


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CERTIFICATES


1 ELECTRONIC MEDIA Employers who choose to print their own certificates must submit the certificate information to SARS

on an approved electronic medium. Hardcopies of the certificates will not be accepted. Employers who wish to make use of electronic certificates must apply for a unique creator number if

they are not registered for employees’ tax purposes. Employers who are registered for employees’ tax purposes are deemed to be registered as a creator and no further authorisation is required to print their own certificates.

What is a creator: A creator can be defined as any entity, including a bureau that is

responsible for printing the certificates and creating the electronic file. The registration of a creator is necessary to identify the entity responsible for the file to enable SARS to communicate directly with such creator should the file be incorrect.

plication: Application for registration as a creator can be done on a IRP 130 form. The validation rules contained in AS-PAYE-05-A3 and the list of codes contained in AS-PAYE-05-A2

also apply when issuing electronic certificates. Approved electronic media: Creators are not limited and can use a combination of the different

media. However, only the following electronic media will be accepted — Cartridge: 3480 660/1100 feet OR 3490 660/1100 feet; CD: All CD’s will be accepted; or Diskette (stiffy): 720KB, 1,44MB and 120MB diskette (diskette MUST be a FAT16 file,

formatted by DOS or the first version of WIN95 or NTFS from WINDOWS NT). Combined IRP 5 and IT 3(a) information: Where IRP 5 and IT 3(a) certificates are combined onto

one file, both the IRP 5 and IT 3(a) certificates form part of the IRP 501 reconciliation and the number ranges of all such certificates issued must be indicated on the reconciliation.

Multiple employers’ certificates on one electronic file: Where the electronic file contains the IRP 5

and IT 3(a) certificates of more than one employer, an IRP 501 reconciliation is required for each employer.

2 IDENTIFICATION AND SUBMISSION OF ELECTRONIC MEDIA Identification sticker on electronic medium: To identify the creator of the file in cases where the

medium is damaged or the file is infected with viruses or unreadable, a sticker containing the following information MUST be attached to the medium — Name of the creator of the file (code 1010); Creator’s reference number (code 1020); Contact person’s name (code 1030); Contact number (code 1040); Return address (code 1060, 1070, 1080, 1090 and 1100); Generation number (code 1120); Test or live indicator (code 1130); and Tax year (code 2030)

Submission of electronic medium: The electronic medium must be submitted as soon as possible,

but not later than 60 days after the end of the tax year or within 14 days if the employer ceases to be an employer, to — Cartridge: Commissioner for SARS, Private Bag X923, Pretoria, 0001; and CD and diskette: SARS office.



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CERTIFICATES


3 REJECTION OF ELECTRONIC FILES Validation tests will be done on the information of all electronic files and manual certificates submitted

by employers. The file and any manual certificates issued will be rejected if the validation tests are not passed.

Rejection of electronic files will occur if —

it contains a virus; any unmarked bad sectors are detected by a surface scan; the electronic medium cannot be read; code used to start a record does not start with the first code of such record (e.g. 1010, 2010,

3010, 6010 and 7010); any alphanumeric characters are specified in numeric fields (e.g. spaces, etc.); alphanumeric fields are not specified in double quotes (e.g. “abcde……”); multiple tax years are specified in one file; more than one file is included in a medium; an invalid character precedes the first code of the record or following the last code (9999) of the

record (e.g. space, comma, etc.). the code used for the end of the record (9999) was not found; the total IRP 5 / IT 3(a) records as per Employer trailer record do not correspond with the

number of records on the file for the employer; the hash total of the codes from the IRP 5 / IT 3(a) records as per Employer trailer record do not

correspond with the information on the file for the employer; the amounts of the IRP 5 / IT 3(a) records as per Employer trailer record do not correspond with

the information on the file for the employer; the total number of all detail records as per File trailer record do not correspond with the number

of records on the file for the creator; the File creator reference number in the File header record is not a valid allocated reference

number; the Generation number in the File header record has already been used with a previous file

submitted in respect of the same tax year by the creator of the file - (generation numbers must start with 0001 for each creator and run up to 9999 and thereafter start with 0001 again or 0001 at the beginning of each tax year);

the Employer reference number in the Employer header record is not a valid allocated reference number;

the IRP 5 / IT 3(a) certificate numbers are not sequential and are not indicated as alphanumeric fields with 8 fixed numeric characters;

the mandatory fields as indicated are empty; if commas are used in the information fields (except for the address lines); the records are not in the specified sequence or format; negative amounts are included at any code; the reason code is greater than zero AND any of the tax amounts are greater than zero; or the reason code is zero AND all tax amounts are zero.

File rejection procedures: In cases where an electronic file is rejected, the medium will be returned to

the creator of the file as specified on the identification label of the medium, together with an error report containing the reason(s) for rejection. The electronic medium will not be returned to creators if the file is rejected due to Generation numbers that are duplicated. All such rejections will be followed up telephonically.

Re-submission of rejected file:

When a rejected file is re-submitted, the next available Generation number must be used. The same number that was used for the rejected file cannot be used.

After the fourth consecutive rejection (LIVE data) from the same creator number, no further electronic files will be accepted. In such cases, all certificates must be issued manually.

The IRP 501 reconciliation will be deemed to be outstanding if a file is rejected.



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CERTIFICATES


Test facilities for electronic files: A test facility for electronic media is available and can be used to

determine if electronic files meet all the specified requirements. The test indicator as specified in the File header record must be set on TEST for this purpose. Electronic files to be tested must be sent to the SARS office.

4 STANDARS FOR PRINTING CERTIFICATES An employer who chooses to print electronic certificates must do so in accordance with the following

prescribed standards — Only one copy may be printed; No pre-printed (continuous) stationery or any other stationery will be supplied by SARS to print

electronic certificates; Certificates must be printed in BLACK INK on any A4, A3 or standard size white computer

paper; The font used for printing must be easily readable; The employer can determine the language in which the certificates are printed (only one

language must be used); No SARS logo or reference to SARS may be printed on the certificates (employer may use his

own logo, etc.); and The certificates must contain all the information as required on the official manual certificates

and the information must be in the same format / sequence as that on the manual certificates. STANDARDS FOR CREATING ELECTRONIC FILES AND THEIR LAYOUT 4.1 ELECTRONIC FILE LAYOUT A comma-delimited file layout, combined with the prescribed code structure must be used.

Mainframe systems must create the file in EBCDIC format and non-mainframe systems in ASCII

format. 4.2 SPECIFICATIONS FOR THE FILE LAYOUT The information required to identify the CREATOR must be carried in a File Header Record and the

information required to identify the EMPLOYER must be carried in an Employer Header Record. The file must consist of the following five record types —

File Header record (code 1010 to 1130); Employer Header record (code 2010 to 2090); Employees certificate records (code 3010 to 4487); Employer Trailer record (code 6010 to 6030); and Creator Trailer record (code 7010).

Each field on all of the abovementioned five record types must be preceded by a four digit numeric

code to identify the field. The above record groups (except for the File Header and the File Trailer record) may be repeated as

many times as required.



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CERTIFICATES


4.3 EXAMPLE OF FILE LAYOUT

1010, "TESTING BURO" ,1020, 7980700010 ,1030, "PETE PIETERS" ,1040, "(011) 677-1234" ,1050, "(011) 677-1235" ,1060, "199 CAPE ROAD" ,1070, "PRETORIA" ,1100, 0001 ,1110, 20030930 ,1120, 0008 ,1130, "TEST" ,9999 2010, "EMPLOYER ONE" ,2020, 7010700010 ,2030, 2007 ,2040, "PO BOX 10" ,2050, "JOHANNESBURG" ,2080, 2000 ,9999 3010, "01000001" ,3020, "A" ,3030, "QUEEN" ,3040, "ELIZABETH" ,3050, "E" ,3060, 6710115105007 ,3080, 19671011 ,3110, "PO BOX 11" ,3120, "JOHANNESBURG" ,3150, "2000" ,3170, 20020301 ,3180, 20020930 ,3200, 12.0000 ,3210, 7.0000 ,3601, "N" , 26550 ,3698, 26550 ,3699, 26550 ,4101, 2561.06 ,4102, ,4103, 2561.06 ,9999 3010, "01000002" ,3020, "A" ,3030, "KING" ,3040, "GEORGE" ,3050, "G" ,3060, 6805185007083 ,3080, 19680518 ,3110, "PO BOX 12" ,3120, "JOHANNESBURG" ,3150, "2000" ,3170, 20020301 ,3180, 20020930 ,3200, 12.0000 ,3210, 7.0000 ,3601, "Y" , 42000 ,3605, "N" , 2500 ,3695, 2500 ,3697, 42000 ,3698, 2500 ,3699, 44500 ,4150, 03 ,9999 6010, 3 ,6020, 178536 ,6030, 220772.12 ,9999 2010, "EMPLOYER TWO" ,2020, 7010700020 ,2030, 2007 ,2040, "PO BOX 10" ,2050, "JOHANNESBURG" ,2080, 2000 ,9999 3010, "02000010" ,3020, "A" ,3030, "PRINCESS" ,3040, "ANN" ,3050, "A" ,3060, 6404200103084 ,3080, 19640420 ,3110, "PO BOX 21" ,3120, "PRETORIA" ,3150, "0001" ,3170, 20020301 ,3180, 20020930 ,3200, 365.0000 ,3210, 214.0000 ,3601, "Y" , 60000 ,3697, 60000 ,3699, 60000 ,4101, 5112.55 ,4102, 8629.53 ,4103, 13742.08 ,9999 3010, "02000011" ,3020, "A" ,3030, "PRINCE" ,3040, "WILL" ,3050, "W" ,3060, 6205290455082 ,3080, 19620529 ,3110, "PO BOX 22" ,3120, "PRETORIA" ,3150, "0001" ,3170, 20020301 ,3180, 20020930 ,3200, 12.0000 ,3210, 7.0000 ,3601, , 20000 ,3605, , 2000 ,3695, 2000 ,3698, 22000 ,3699, 22000 ,4101, 1533.70 ,4103, 1533.70 ,9999 3010, "02000012" ,3020, "A" ,3030, "PRINCE" ,3040, "JOHN" ,3050, "J" ,3060, 7110140304080 ,3080, 19711014 ,3110, "PO BOX 23" ,3120, "PRETORIA" ,3150, "0001" ,3170, 20020301 ,3180, 20020930 ,3200, 365.0000 ,3210, 214.0000 ,3601, "Y" , 35000 ,3605, , 5000 ,3695, 5000 ,3697, 35000 ,3698, 5000 ,3699, 40000 ,4001, , 260 ,4005, 1230 ,4025, , 350 ,4101, 5126.59 ,4102, 1501.88 ,4103, 6628.47 ,4472, , 520 ,4474, , 950 ,4486, , 1300 ,9999 6010, 4 ,6020, 292085 ,6030, 421418.50 ,9999 7010, 10 ,9999

6010 – Total number of records for employer: Each employer has his / her own Employer Header record and the total number of records excludes the File Header, Employer Trailer and the File Trailer.

6020 – Total code value for employer: All codes from 2010 to 2090 and 3010 to 4487, including all the

9999 codes in the Employer Header and the Employee IRP 5 / IT 3(a), must be added together. The total code value excludes the File Header, Employer Trailer and the File Trailer codes.

6030 – Total amounts for employer: All amounts indicated under the codes 3601 to 4487, excluding

amounts in the File Trailer, Employer Header, Employer Trailer and File Trailer. 4.4 STANDARDS FOR CREATING A COMMA DELIMITED FILE All numeric fields with decimal values (i.e. rands and cents) must have the decimal point specified as a

point and not a comma. All numeric fields with no decimal values (i.e. rands only) must not have the decimal point specified.

Non-numeric fields must always be enclosed in double quotes (e.g. “abcde……”).

Empty numeric or non-numeric fields must be indicated by consecutive commas (e.g. ,,). However, in

all cases (see exceptions below), the code and its associated value must not be included in the record if the field does not have a value. The absence of the code and its associated value thus implies a zero or space value field.



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CERTIFICATES


The first code of each record must not be preceded by a comma.

The last code of each record (9999 code) must not be followed by a comma. Each record must start in a new line (previous record must be followed by a Carriage Return,

Line Feed Characters). Wherever possible and not indicated otherwise, leading zeros and the trailing spaces should be

truncated, but this is not mandatory. Exceptions: There are two exceptions to the rule of not including the field if it does not have a value,

namely — The clearance number and the deduction amount (applicable to pension, provident and

retirement annuity funds) must be linked to the same deduction code (in other words, the clearance number does not have its own code and must appear between the code and the amount. However, if the fund does not have a clearance number, then an empty field (,,) must be inserted between the code and the amount).

The retirement funding employment indicator (RF IND) and the income amount must be linked to the same income code (in other words, the RFI flag does not have its own code and must appear between the code and the amount as a Y for yes and a N for no or an empty field (,,) which implies no).

4.5 REASON FOR LAST CODE Each record on the file must have a 9999 code as the last field on the record. This is to standardise

the end of the record indicator for files created on different platforms such as PC’s, Unix systems and mainframes.

4.6 EXAMPLES OF FIELDS ACCORDING TO STANDARDS Numeric right adjusted with two decimals (R10.00) ,10.00, Numeric right adjusted with two decimals and left zeroed (R10.00) ,0000000010.00, Numeric right adjusted with no decimals (R10.00) ,10, Numeric right adjusted with no decimals and left zeroed (R10.00) ,0000000010, Non-numeric adjusted character string ,"ABCdef,…,..xyZ",

5 RULES FOR ELECTRONIC FILES The following rules must be applied when creating electronic files —

Using commas: Commas must not be used in information fields (except for the address lines) as commas are used as delimiters in the electronic file layout.

Specified length: Information that exceeds the specified length of the field is not allowed. TAX deduction: The employees’ tax deducted will be validated during the reconciliation

process. Allowable deductions: Contributions in respect of pension and retirement annuity funds will not

be allowed as a deduction when calculating the employees’ tax liability if no valid Clearance number is supplied.

Zeros in mandatory fields: Zeros will not be allowed in mandatory fields and will be deemed invalid (except for the employee’s postal code).

File names

Diskette and CD: The file name must be structured according to constraints imposed by the

DOS operating system (eight alphanumeric characters, a decimal point followed by three alphanumeric characters). The file name must be IRP5 followed by a decimal point and then the tax year for which the information is intended, for example, IRP 5.05 (for the 2005 tax year) and IRP5.06 (for the 2006 tax year).



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CERTIFICATES


Cartridge: The volume serial identification must be six characters long, starting with an alpha for example, IRP505 (for the 2005 tax year) and IRP506 (for the 2006 tax year). The file name / dataset name must be groups of a maximum of eight characters (first group must start with an alpha), separated by a decimal point (with a total maximum length of 17 including the decimal point), for example, A9999999.99.A9999

VALIDATION RULES FOR EMPLOYEES’ TAX CERTIFICATES


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1 INFORMATION REQUIRED ON EMPLOYEES’ TAX CERTIFICATES The information required on the certificates are divided into the following categories —

NON FINANCIAL INFORMATION o Employer information; and o Employee information.

FINANCIAL INFORMATION o Tax calculation information; o Income sources; o Gross remuneration; o Deductions; o Employees’ tax deductions and reason code for the non-deduction of employees’ tax; and o Employer's information.

Information required on manual certificates only consists of information fields (codes 2010 to 4487)

and information required with the creation of an electronic record consists of all information fields (codes 1010 to 7010).

Information requirements

The required information as well as the meaning of each column is explained as follows — o Name of field: This is the name of the field on the certificate. o Explanation: Explains the type of information to be disclosed in the specific field. o Format: The meaning of N or A is as follows:

N = Numeric character field A = Alpha numeric character field 1 – 120 = Maximum number of characters which may be used

Alphanumeric fields must be specified in double quotes (e.g. "ABCdef…,…xyZ") when an

electronic file is created. 2 FILE HEADER RECORD

Field name

Explanation and validation rules

Creator name

• A70 – Name of employer / institution who created the electronic file.

• Mandatory field. • First code of record and not to be preceded by any other character

(e.g. space, comma, etc.). Creator reference number

• N10 (fixed characters) – Reference number of creator of the file (e.g. 798-number or PAYE reference number).

• Mandatory field. • Must be a valid PAYE / creator reference number (apply modulus

10 test). Contact person’s name

• A30 – Name of contact person in case of rejections / queries. • Mandatory field.

Contact number (telephone)

• A16 – Telephone number of the contact person. • Mandatory field.

Alternative contact number

• A16 – Alternative telephone number of the contact person. • Optional field.

Contact address line 1

• A35 – 1st address line of the creator / employer. • Mandatory field. • Commas are allowed in the address line fields.


• A35 – 2nd address line of the creator / employer. • Optional field. • Commas are allowed in the address line fields.

Contact • A35 – 3rd address line of the creator / employer.



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address line 3

• Optional field. • Commas are allowed in the address line field.


• A35 – 4th address line of the creator / employer. • Optional field. • Commas are allowed in the address line field.



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Contact postal code

• N4 (fixed characters) – Postal c ad d address lines of this record.

• Mandatory field. • 0000 will be rejected as invalid (must be a valid R e). • Postal code must be specified separately and not e address lines.

1100 ode of the dress in icated in

SA postal cod included in th

Creation date • N8 (fixed characters) – Date on which the electro ated. • Mandatory field. • Format: CCYYMMDD. • Must be a valid date and cannot be greater than the current date.

1110 nic file was cre

Generation number

• N4 – Number of the electronic file generated. • Mandatory field. • 0 will be rejected as invalid (must start at 1 and run up to 9999 or start at 1 for each

tax year). • LIVE submission: must not be a duplicate number previously submitted

medium for the same tax year.

1120

in relation to a

TEST / LIVE indicator

• A4 (fixed characters) – TEST or LIVE submission• Mandatory field. • Value may only be TEST or LIVE.

1130 indicator.

End of record • N4 (fixed code) – indicates the end of the record. • Last code of the electronic record and may not be followed by any other character

(e.g. space, comma, etc.).

9999

3 EMPLOYER INFORMATION / EMPLOYER HEADER RECORD

Explanation and validation rules • A70 – Name or trading name of employer issuing the certificate.

• Mandatory field. • First code of record of the electronic file and not to be preceded by any other

character (e.g. space, comma, etc.). • N10 (fixed characters) – The reference number o• This is the PAYE number under which employ ducted is paid to SARS

(number starts with a 7 or if the employer is only 3(a) purposes, the IT 3 reference number must be used (number sta 99, 0, 1, 2, 3 or 9).

• Mandatory field. • Rejected if it is an IRP 5 and the reference nu not a valid PAYE reference

number. • Must be a valid PAYE or IT 3 reference number (a us 10 test).

f the employer. ees’ tax de registered for IT

rting with 7

mber is

pply modul• N4 (fixed characters) – Tax year for which the c g issued. • Mandatory field. • Format: CCYY. • Year cannot be greater than current year plus o current year less 10

(limited to 1999 for electronic files). • Will be rejected if less than 1999 in respect of ele

ertificate is bein

ne or less than

ctronic files. • A35 – 1st address line of the employer. • Mandatory field. • Commas are allowed in the addr . ess line fields• A35 – 2nd address line of the employ• Optional field. • Commas are allowed in the address line fields.

er.

• A35 – 3rd address line of the employer. • Optional field. • Commas are allowed in the address line fields. • A35 – 4th address line of the employer. • Optional field. • Commas are allowed in the address line fields. • N4 (fixed characters) – Postal code of the addre n address lines of this

record. • Mandatory field. • 0000 will be rejected as invalid (must be a valid R• Postal code must be specified separately and not ddress line.

ss indicated i

SA postal code). included in the a

• A1 (fixed characters) – Indicator if employer enjoy mnity. • Value may only be Y, J or N (empty field will de

s diplomatic inde). fault to N

• N4 (fixed code) – indicates the end of the record• Last code of the electronic record and may not y any other character


. be followed b



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4 EMPLOYEE INFORMATION / EMPLOYEE IRP 5 / IT 3(A) DETAIL RECORD

Field name Explanation and validation rules Code IRP 5 or IT 3(a) number

• A8 (fixed characters) – unique number of the certi• First code of record of the electronic file and not to be preceded by any other

character (e.g. space, comma, etc.). • Mandatory field. • Certificate number for —

Manual certificates: Number i nted on . Electronic certificates: Employ use o rtificates must allocate

his / her own unique certificat on haracters are allowed) according to the following rules — o Number must be a sequential number seri s with 00000001 (or the

first number of the range) at the beginnin year. o Number must be unique per tax year in con ployer reference

number (code 2020) and the tax year (c may, therefore, not be duplicated within any tax year.

o Number must be supplied with leading ze specified in double quotes.

o Where the employer runs payro of certificate numbers between the separate p ust b prevent duplicate numbers being allocated. nce rang for each payroll, for example — First payroll may start at range number Second payroll may start at range num Third payroll may start at range number

3010 ficate.

s pre-prier makinge numbers (

the certificatef electronic cely numeric c

es that startg of each new tax

junction with the emode 2030) and

ros and must be

multiple ayrolls m

Differe

lls, the allocatione synchronised to

es may be used

00000001; ber 02000001; 04000001; etc.

Nature of person • A1 (fixed characters) – Nature of the employee. • Mandatory field. • Must be a valid value, such as —

A = Individual with an identity- or passport num B = Individual without an identity- or passport n C = Director of a private company / member of poration; D = Trust; E = Company / cc; F = Partnership; G = Corporation; H = Employment company / personal service company or cc;

s).

3020

ber; umber; a close cor

K = Employment trust / personal service trust; or M = Foreign service income (may only be used with foreign income code

Employee surname or trading name

• A120 – Surname of the employee (if individual) or tradcc, partnership or corporation.

• Mandatory field.

3030 ing name of the trust, company /

First two names • A90 – First two names of the employee (if individual). • Mandatory field if nature is A, B or C. • Mandatory field if nature is M and the initials, identity number or passport number field

is completed. • Will be rejected if supplied in respect of other natures.

3040

Initials • A90 – Initials of the employee (if individual). • Mandatory field if nature is A, B or C.

pleted. upplied in respect of other natures.

3050

• Mandatory field if nature is M and the first two names field is com• Will be rejected if s

Identity number • no passport number (code 3070) is available. • Will be rejected if supplied with nature B, D, E, F, G, H and K (accepted for nature M). • Must correlate with the date of birth (code 3080). • Must be a valid RSA ID-number (other numbers must be indicated in the passport

number field).

3060 • N13 (fixed characters) – RSA identity number of the employee (if individual). Mandatory field if nature is A or C and

Passport number • A13 – Passport number or other number of the employee (if individual). • Mandatory field if nature is A or C and no identity number (code 3060) is available. • Will be rejected if supplied with nature B, D, E, F, G, H and K (accepted for nature M). • Number will be accepted as specified.

3070

Date of birth • N8 (fixed characters) – Date of birth of the employee (if individual). • Mandatory field if nature is A, B or C. • Mandatory field if nature is M and first two names field (code 3040) is completed. • Format: CCYYMMDD. • Must correlate with the identity number (if any). • Date cannot be greater than current date.

3080



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Company / cc / Trust number

• A16 – Company / cc / trust number allocated by the Registrar

close

or trust.

field if nature is D, E, H or K.

• Mandatory if nature is M and the first two names field is NOT completed.

• Will be rejected if supplied in respect of other natures.

• Number will

of Companies for companies,

corporations

• Mandatory

be accepted as specified.

Income tax • N10 (fixed

of employee.

• Optional field (but must be valid income tax reference number if supplied – apply modulus 10 test) – number starts with 0, 1, 2, 3 or 9.

reference number

characters) – Income tax reference number

Employee address line 1

• A35 – 1st address line of the employee (residential address or postal address).


• Commas are allowed in the address line fields.


• A35 – 2nd address line of the employee.

• Optional field.



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• A35 – 3rd address line of the employee.

• Optional field.


Employee address

• A35 – 4th address line of the employee.

• Optional field.


line 4

Employee postal code

• A25 – Postal code of the address indicated in address lines of this record.

• Mandatory field

• 0000 will be accepted if specified

• Postal code must be specified separately and not included in the address lines

Employee number

• A25 – Unique number allocated by employer to identify his / her employees (e.g. payroll number).

• Mandatory if nature is B, F or G.

• Mandatory if nature is M

identity number,

number field is NOT completed.

and the

passport number or company

Period employed from

• N8 (fixed characters) – First date of



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the employees’ tax period. Normally first day of tax year (1 March) or the date of

the

was not employed on 1 March.


• Format: CCYYMMDD.

• Must be a valid date and cannot be greater than the current date.

• Cannot be greater than the value for “period

to”. • Lump sum

employment if employee

employed

payments: If the lump sum is the only income on the certificate, this date is the date on which the lump sum payment accrued to the employee.

• Income accrued in previous tax years: In cases where the income has accrued in previous tax years, the actual date of accrual must be stated. (The tax year must, however, still be indicated as the tax year during which the employees’ tax was paid over to SARS).

Period employed to

• N8 (fixed characters) – Last date of



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the employees’ tax period. Normally last day of tax year (28/29

r• M

f• F

C Y.

• Mv idand btc ep

• C nlessvalu“periempfrom

• Lum

February) or the date of termination if the employee was no longer employed on 28/29 Februay. andatory

ield. ormat: C YMMDD

ust be a al date

cannot greater e

han the nt date urr

lus 30 days. a not be

than the e for od loyed ”. p sum

payments: If the lump sum is the only income on the certificate, this date is the date on which the lump sum payment accrued to the employee. ncome • Iaccrued in previous tax years: In cases where the income has accrued in previous tax years, the actual date of accrual must be stated. (The tax year must, however, still be indicated as the tax year during which the employees’ tax was paid over to SARS).

Voluntary • A1 (fixed



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over-

certificate with code 4150.

deduction characters) – Indication if a voluntary over-deduction of employees’ tax was done.

• Value may only be Y, J or N (empty field will default to N).

• Will be rejected if it is an IT 3(a)

Pay periods in tax year

• N3.4 (fixed decimals) – Number of equal pay periods the employer divided his / her tax year into and is normally determined according to intervals the employees are remunerated, for example —

52 for weekly paid employees;

26 for fortnightly paid employees;

12 for monthly paid employees; or

365 for daily paid employees.

• Mandatory field if IRP 5 certificate.

• Must have a decimal point (4 digits after the decimal point must be specified even if the decimal value is zero).

• Cannot be less than the value for pay



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periods d.

•worke

Lump sum payments: If the lumpis the only income on the certificate, the must beindicated a1.

sum

value

s

Pay periods worked

• fixed

ods the

mal

• Must have a

•

N3.4 (decimals) –Number of equal pay periemployee has worked in the tax year (pay periods worked

which are shorter than a full pay period must be indicated as a decifraction of such pay period.

• Mandatory field if IRP 5 certificate.

decimal point (4 digits after the decimal point must be specified even if the decimal value is zero). Cannot be greater than the value for pay periods in tax year.

• Lump sum payments: If the lump sum is the only income othe certificate, the val

n

ue

s must beindicated a1.

Fixed rate income

e is

t to the

• A1 (fixed characters) – Indicator that the employee was not in standard employment

thand income subjec



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25% tax deduction. Value may only be Y,

• J

• if

ed with

•

or N (empty field will default to N). Will berejected suppliIT 3(a) certificate. This field is not applicable for 25% tax directive. Where an employee earns remuneration in standard employment and non-standard employment, two certificates must be issued.

Directive number

• f

• e

•

.

A13 – Number odirective (only the directive number must

cbe indi ated and not the percentage). Only ondirective per certificate is acceptable. Will be accepted as specified

Income • –

f

• if is

•

N15 Description of income must be specified as per the list ocodes allocated to each source but must not be included in the electronic file. Mandatory field amount specified. Cents must be omitted (decimal in amount is

lid).inva • No negative

amounts are allowed and



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will rejected ispecified. The value of code 3813 / 3863 be equal to the sum total of the valueof codes 4024 a4485. Code 3813 / 3863 is on

be f

•

must

nd

• ly x

later .

• income

r — to

ate the

ce is to

ent

1 (fixed rs

N or

valid for tayears than 2006The total of allamounts MUST be equal to the sum of code 3696 and 3699.

• Retirement funding employment indicatoIndicator indicincome as retirement funding (where the income sourused determine the contributions to a pension- or providfund):

Acharacte);

Mandatory field;

Must be inserted between the income code and amount; and

Value may only be Y, J, empty field.

Gross remuneration – Gross annual payments

•

nual

•

N15 – This is the sum total of all income amounts which are deemed to be anpayments. Mandatory field if



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amospecified. Mandatory field if amount is specified under code 3605 and / or 3655. Cannot be less than the total vacode 3605 and 3655.

unt is

•

•

lue of

• Cannot be

lue for .

• ounts are

•

• per

is .

and

greater thanthe vacode 3699No negative amallowed and will be rejected if specified. Cents must be omitted (decimal in amount is invalid). Only one code certificate allowed

• This is only a control total and is NOT excluded from codes 36973698.

Gross Remuneration – Gross non-taxable income

•

• Mandatoryif

•

•

N15 – This is the sum total of all income amounts indicated as non-taxable.

field amount is specified. Mandatory field if amount is specified under code 3602, 3604, 3609, 3612, 3703, 3705, 3709, 3714 and 3716 and value must be equal to the sum total of all amounts indicated under these specified codes. Mandatory field if amount is



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specified under code 3652, 363659,3753, 3755, 3759, 3764and 3766 and

54, 3662,

value

es

lent

•

•

n nt is

• Only one r

all• Th unts

indunder this

exfrom codes 3697 and 3698.

must be equal to the sum total of all amounts indicated under these specified codes. These codare the equivacodes used for foreign employment income purposes. No negative amounts are allowed and will be rejected if specified. Cents must be omitted (decimal iamouinvalid).

code pecertificate is

owed. e amoicated

code must be cluded

Gross Remuneration – Gross retirement funding income

• the sum total of all refu

am• M

field if s

e

no

t

•

N15 – This is

tirement nding

income ounts.

andatory

amount ispecified and if any incomsource is indicated as retirement funding income or if there is gross non-retiremenfunding incomeamount. Cannot be greater than



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value code 369

for 9.

ified. • st

alid).

• is

a fund

• No negative amounts are allowed and will be rejected if specCents mube omitted (decimal in amount is inv

• Only one code per certificate is allowed. When the tax calculation verified, the deduction of contributions towards pension will be limited to 7,5% of this value or R1 750 (as specified in the Act).

Gross Remuneration – Gross non-retirement funding income

•

non-

•

me

as

ent

•

for

•

be ted

•

is

•

N15 – This is the sum total of all retirement funding income amounts. Mandatory field if amount is specified and if any incosource is indicatednon-retiremfunding income or if there is no gross retirement funding income amount. Cannot be greater than valuecode 3699. No negative amounts are allowed and willrejec if specified. Cents must be omitted (decimal in amount invalid). Only one code per certificate is



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allowed. When the ta• x

io

ent

or

eduction r

calculat n is verified, the deduction of contributions towards a retiremannuity fund will be limited to 15% of this value R3 500 less the dallowed fopension fund contributions or R1 750 (as specifiedin the Act).

Gross Remuneration – Gross remuneration

•

ment

non-ent

•

•

•

ts

). •

• Cents must

• sum

N15 – This is the sum total of theamounts indicated under gross retirefunding income and gross retiremfunding income. Mandatory field. The sum total of the amounts under codes 3697 and 3698. Amount must be equal toall the income source amoun(excluding the specified codes for gross non-taxable incomeNo negative amounts are allowed and will be rejected if specified.

be omitted(decimals in amount is invalid).

• Only one code per certificate allowed. The total of amounts indicated



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under code 3699 and code 3696

tificate

must be equal to all income amounts indicated under the “income sources” on the cer

• Non-taxable income, salary sacrifices and employer’s contributions are not part of gross remuneration.

Deductions • ion

be

but

in

• if

• mitted

aminv ).

• amounts are

will be rej f specified.

• Co is mamount is specified for

co• Co

on for tax ears

•

N15 – Descriptof deductionmust specified as per the list of codes allocated to each deduction source must not be included the electronic file. Mandatory field amount is specified. Cents must be o(decimal in

ount is alid

No negative

allowed and

ected i

de 4005andatory if

code 3810 or de 4025. de 4018 is ly valid y

later than 2005. Code 4024 and 4025 is only valid for tax years later than 2006.

• The value for code 4025



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cannot be greater than

f

•

be

•

04

•

r

the value ocode 4005 or 4486. Clearancenumber of the fund must indicatedbetween the code and the amount. Clearance number — Number allocated to approved funds:

N11 (fixed characters).

Must be insertedbetween the code and the amount;

Format is 182 followed by 6 numeric characters (the character / must not be reflected);

Not applicable to code 4005 and must not be indicated between the code and the amount; and

Must be inserted between the income code and amount (except for code 4005).

Principles that applied to the clearance number: Where the rules of the fund —

provide foa fixed percentag



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e of total package to be taken into account for purposes of calculating the contributions, indicator must left bThe total amount in respect retirement funding employment incmust

the

the

be lank.

of

ome

es

ntag

be

o

he oun

ic

however be specified under the gross totals.

refer to specific income sources to be taken intoaccount in full for the purposof calculating the contributions, each such source must be indicated with a Y / J.

provide for differentpercees to applied tovarious income sources, each such source must be divided into twportions, namely — o one

reflecting tamt wh h repres



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ents retirement funding employment incom

er refl

e with a Y / J; and

o the oth

ecting the amount which represents non-retirement funding employment income with a N or empty field.

Employees’ tax deductions

•

he es’

ted

•

• atory if

ncome in

• 03 is if

• e

•

• be p

N12.2 (fixed decimals) –Indicates temployetax deducby the employer. Mandatory field if amount is specified. Code 4102 is mandvoluntary over-deduction and fixed rate ifields contaa Y / J. Code 41mandatoryIRP 5 certificate. Code 4103 must bequal to the sum total of code 4101 and code 4102. Decimal digits are mandatory even if the value is zero. Must decimal oint (comma invalid).



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• tive

• th

•

e

No negaamounts are allowed and will be rejected if specified. Invalid if specified wiIT 3(a) certificate. Only one code per certificat allowed.

Reason code for IT 3(a)

•

• if

•

• r 01 h

03

•

ende

or.

sed tax

te)

e

ed

rs rat

N2 – Reason code for the non-deducting of employees’ tax.

• Mandatory field if IT 3(a) certificate. Invalid specified with IRP 5 certificate. Only one code per certificate allowed. Value 1 ois invalid witeffect fromthe 20 tax year. Value can only be—

2 or 02 = Income less than the tax threshold.

3 or 03 = Indepnt contract

4 or 04 = Non-taxable earnings (also ufor nil directives or labour brokers with an exemption certifica.

5 or 05 = Exempt foreign servicincome (may only be uswith nature M).

6 or 06 = Directoremune



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ion – income determined in the following tax ye

7 or 0Labour broker with valid IRP 30

ar. 7 =

a

ate valid

1 arch

exemption certific(onlyfrom M2004).

Employer information code

•

ntribution by th

r

•

is

• Cents must ed

• nts are

•

• is

• d

than

N15 (fixed decimals) – Total of the pension fund copaid e employer fothe employee. Mandatory field if amountspecified.

be omitt(decimal in amount is invalid). No negative amouallowed andwill be rejected if specified.

• Format of the field is: code, , amount. Code 4474 ismandatory if amount is specified for code 3813 / 3863. Code 4025mandatory if amount is specified for code 4025. Codes 4472, 4473 an4474 are only valid for tax years later than 2005.

• Codes 4485, 4486 and 4487 are only valid for tax years later 2006.

End of • N4 (fixed



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record

• Last code of ic

her

code) – Indicates the end of the record.

the electronrecord and may not be followed by any otcharacter (e.g. space, comma, etc.).

5 EMPLOYER TRAILER RECORD

Field name Explanation and validation rules Code Employer total number records

• N15 – This is the sum of all records for the emplo his record. The total must be equal to the total NUMBER of records for t er (the records starting with codes 2010 and 3010 must be counted)

• Mandatory field. • First code of record of the electronic file and not to be preceded by any other

character (e.g. space, comma, etc.).

6010 yer, excluding the specific employ.

Employer total code value

• N15 – This is the sum total of the VALUE of all CO for the employer, excluding this record. This total must be equal to the total CODE VALUE of records for the specific employer (codes from 2010 to 2090 a to 4487 plus all the 9999 codes in between must be added together).


6020 DES specified

nd from 3010

Employer total amount

• N12.2 (fixed decimals) – This is the sum total of the AMOUNTS specified for the employer, excluding this record. This total must be AMOUNTS for the specific employer (amounts specified under cod d together).


6030 equal to the total es 3601 to 4487 must be adde

End of record • N4 (fixed code) – Indicates the end of the record. • Last code of the electronic record and may not be ny other character


9999 followed by a

6 FILE TRAILER RECORD

Field name Explanation and validation rules Code Creator total number records

• N15 – This is the sum of all records for the creato s record. The total must be equal to the total NUMBER of records for the specific creator (the records starting with codes 1010, 2010, 3010 and 6010 must be counted).

• Mandatory field. • First code of record of the electronic file and not to y any other character (e.g.

space, comma, etc.).

7010

r, excluding thi

be preceded b

End of record • N4 (fixed code) – Indicates the end of the record. • Last code of the electronic record and may not b

comma, etc.).

9999 e followed by any other character (e.g. space,

RATES OF TAX Document # AS-PAYE-05-A9

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1 RATES APPLICABLE TO INDIVIDUALS Statutory rates of tax:

TAXABLE INCOME RATES OF TAX

R R R R 0 — 100 000 18% of every R1

100 001 — 160 000 18 000 + 25% of the amount over 100 000 160 001 — 220 000 33 000 + 30% of the amount over 160 000 220 001 — 300 000 51 000 + 35% of the amount over 220 000 300 001 — 400 000 79 000 + 38% of the amount over 300 000 400 001 and over 117 000 + 40% of the amount over 400 000

Rebates:

Primary rebate ......................................................................... R7 200Additional rebate for persons 65 years or older ...................... R4 500

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

Tax threshold:

Persons under 65 years .......................................................... R7 200 Persons 65 years or older ....................................................... R4 500

2 RATES APPLICABLE TO TRUSTS AND PERSONAL SERVICE TRUSTS Employees’ tax must be deducted at a flat rate of 40% on the remuneration of trusts and / or personal

service trusts (excluding a special trust). No rebates are allowed to trusts or personal service trusts.

3 RATES APPLICABLE TO PERSONAL SERVICE COMPANIES Employees’ tax must be deducted at a flat rate of 34% on the remuneration of personal service

companies. No rebates are allowed to personal service companies.

EXAMPLES: CALCULATIONS RELATING TO FRINGE BENEFITS


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1 RIGHT OF USE OF AN ASSET

Employer rents the asset: The employer rents a caravan from a third party and makes it available to his employee for a holiday. The employer pays R100 per day for 10 days, which amounts to R1 000 rent paid by the employer.

The R1 000 is subject to employees’ tax and the employer must deduct the employees’ tax from

the employee at the same intervals at which the employee is remunerated for the relevant period of use.

Employer owns the asset: The employer owns a caravan which he makes available to his employee

for a holiday for 10 days. Although the employer paid R60 000 on the date he bought the caravan, the market value of the caravan was R40 000 on the date he made it available for use by the employee. The following formula must be applied to determine the value of the benefit which is subject to employees’ tax:

15% per year (pro-rata to the period it was used by the employee) on the lesser of —

o cost of the asset to the employer; or o market value of the asset on the commencement date of the period of use.

The taxable value of the benefit is R164.38 (15% x R40 000 ÷ 365 x 10 days) and the employer

must deduct employees’ tax from the employee at the same intervals at which the employee is remunerated for the relevant period of use.

2 RIGHT OF USE OF A MOTOR VEHICLE Reducing the determined value: A vehicle with a cost of R55 000 (exclusive of value-added tax and

finance charges) was acquired by the employer on 1 January 2004. Employee A uses the vehicle for 30 months from 1 January 2004 where after the right of use is granted to employee B.

With regard to employee A, the determined value for the period he has the use of the vehicle is

R55 000. With regard to employee B, the determined value of the vehicle is calculated as follows:

Cost price (01/01/2004) .............................................................................................. R55 000Less: depreciation allowance for period 01/01/2004 to 31/12/2004 (R55 000 x 15%) R 8 250Less: depreciation allowance for period 01/01/2005 to 31/12/2005 (R55 000 x 15%) R 7 013Determined value (on 01/07/2006) ............................................................................. R39 737

o The depreciation allowance can only be granted for each completed period of 12 months. Determining the taxable benefit

Employer bears costs of fuel and maintenance: The employer allocates the use of a motor

vehicle with a determined value of R60 000 to the employee. The employer bears all the costs in respect of fuel and maintenance. The taxable value of the benefit is R1 080 per month (R60 000 x 2,5%).

Employer bears only the costs of maintenance: The employer allocates the use of a motor

vehicle with a determined value of R120 000 to the employee. The employee bears all the costs in respect of fuel but the employer bears the costs in respect of maintenance. The taxable value of the benefit is R2 040 per month [R120 000 x (2,5% — 0,22%)].

Employee bears all the costs of fuel and maintenance: The employer allocates the use of a

motor vehicle with a determined value of R80 000 to the employee. The employee bears all the costs in respect of fuel and maintenance. The taxable value of the benefit is R880 per month [R80 000 x (2,5% — 0,22% — 0,18%)].



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Employee pays compensation for use of the vehicle: The employer allocates the use of a

motor vehicle with a determined value of R120 000 to the employee. The employee pays R200 per month compensation to the employer for the private use and bears all the costs in respect of fuel but the employer bear the costs of maintenance. The taxable value of the benefit is R1 840 per month [[R120 000 x (2,5% — 0,22%)] — R200].

Employee receives a travel allowance in respect of the relevant vehicle: The employer

allocates the use of a motor vehicle with a determined value of R130 000 to the employee. The employee receives a travel allowance of R1 000 per month and bears all the costs in respect of fuel and maintenance. The taxable value of the benefit is R5 200 per month (R130 000 x 4%).

Employee has the use of more than one vehicle: The employer allocates the use of a motor

vehicle with a determined value of R125 000 to the employee. The employee also has the use of a second motor vehicle with a determine value of R110 000. The taxable value of the benefit is R6 650 [(R125 000 x 2,5%) + (R110 000 x 4%)].

3 MEALS, REFRESHMENTS AND MEAL AND REFRESHMENT VOUCHERS

The employer pays R20 a meal for his employees at a dining place close to where his business is situated. He provides each employee with 20 coupons (at R8 per coupon) per month for which the employees must pay R160. One meal can be enjoyed at the dining place for each coupon. The taxable value of the benefit is calculated as follows:

Cost to the employer R400 (20 coupons x R20 each) Less: cost to the employee R160 (20 coupons x R8 each) Taxable monthly benefit R240

4 ACCOMMODATION Employer owns the accommodation:

The employee was in the employer’s employ for the full previous tax year. His salary was R7 800 per month.

The employer owns accommodation and supplies the employee with unfurnished

accommodation that consists of at least four rooms. The employee uses the accommodation for the full year and pays R500 rent per month. All other expenses in respect of the accommodation are borne by the employer.

The following formula must be applied to determine the value of the benefit which is subject to

employees’ tax: 18(C) 1(D)R93 600(A) — R40 000(B) x 100 X 12 = R804.00

Less: rental paid by employee for the accommodation R500.00 R304.00 per month

Employer rents the accommodation: The employee rents a flat for R2 000 per month. The

employer decides to pay half of the employee’s rent instead of an annual salary increase. To simplify the administration involved, the employer deducts R1 000 every month from the employee’s salary and pays the R2 000 to the landlord.

The taxable value of the benefit is calculated as follows:

Amount paid by employer R2 000 Less: employee’s own contribution R1 000Taxable monthly benefit R1 000



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5 FREE OR CHEAP SERVICES An employee works as a manager for a company. Considering that the employee lives in a remote

area, the employer rents armed guards at a security company for R1 000 per month to guard the employee’s property. The employer deducts R600 per month from the employee's salary for supplying this service.


Amount paid by employer ........................................................ R55 000 Less: employee’s own contribution .......................................... R 7 013Taxable monthly benefit ........................................................... R39 737

6 SUBSIDIES IN RESPECT OF LOAN INTEREST

The employee obtains a loan from a financial institution and is required to pay interest thereon at a rate

of 5%. The reason for the low interest rate is that his employer has arranged to recompense the financial institution for the loss of interest on the difference between 6% and the normal rate of interest charged, for example 11%.

As the interest paid by the employee and the payment made by the employer, exceeds the

official interest rate of 8%, the payment is deemed to be a subsidy which is subject to tax under the provisions of Paragraph 12 of the Schedule.

If the interest paid by the employee together with the payment made by the employer does not

exceed the amount of interest which would have been paid had interest been charged at the official rate of interest, the benefit is regarded to be a low interest loan which will be subject to tax under the provisions of Paragraph 11 of the Schedule.

The employee obtains a loan from an associated institution and is required to pay interest thereon at a

rate of 3%. His employer has arranged to recompense the associated institution for the loss of interest, but only to a maximum of 7%.

The two amounts of interest paid do not exceed the official interest rate (8%) and the benefit is,

therefore, not a subsidy equal to the payment by the employer, but rather a low interest loan of which the value will be equivalent to 7% - 3% = 4%.

7 MEDICAL FUND CONTRIBUTIONS PAID BY AN EMPLOYER

The employer pays R2 200 of the total monthly medical fund contribution of R3 594. The employer

deducts the difference of R1 394 from the employee’s monthly remuneration. The number of beneficiaries which are covered by the medical scheme in respect of the relevant employee’s membership is 5 (employee self and 4 dependants).


Employer’s contribution ............................................................ R2 200 Less: paragraph 12A prescribed amount ................................. R1 900Taxable monthly benefit ............................................................ R 300

EXAMPLES: CALCULATIONS RELATING TO ALLOWANCES


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1 EMPLOYEES’ TAX ON SUBSISTENCE ALLOWANCE

Employee absent for a period not more than 6 weeks An employee is sent to France by his employer to market a product for the company and he is

absent from his house for a total period of 3 weeks. The employer pays the actual cost of the employee’s lodging and furthermore pays the employee and allowance of US$140 per day for meals and incidental costs.

The employer does not need to deduct employees’ tax but the full amount of the allowance must be reflected under code 3716 on the IRP 5 certificate as a non-taxable subsistence allowance as the daily allowance does not exceed the prescribed rate per day.

Employee absent for more than 6 weeks

An employee is sent to France by his employer to market a product for the company and he is absent from his house for a period exceeding 6 weeks. The employer pays the actual cost of the employee’s lodging and furthermore pays the employee an allowance of US$200 per day for meals and incidental costs.

The employer does not need to deduct employee’s tax but the full amount of the allowance must be reflected under code 3715 on the IRP 5 certificate as a taxable subsistence allowance as the daily allowance exceeds the prescribed rate per day and the prescribed period allowed.

2 TRAVEL ALLOWANCE

Monthly determination of employees’ tax A monthly remunerated employee (under 65) receives a fixed monthly travel allowance of R500

in addition to his monthly salary of R3 600.

Salary ............................................................................................................................... 3 600Add: 60% of travel allowance which is subject to employees’ tax (R500 x 60%) ............ 300Total amount which is subject to the deduction of employees’ tax .................................. 3 900

A re-calculation must be done at the end of the tax period to determine the employees’ tax

deductible from the travel allowance as the travel allowance is specifically excluded from the definition of net remuneration. The travel allowance is only subject to the deduction of PAYE.

Tax period is shorter than a tax year

Not annualising the travel allowance (excluded from net remuneration):

o An employee (under 65) received, besides his normal salary, a monthly travel allowance. He is in the employer’s employment from 1 March to 31 January (11 months).

o His remuneration and employees’ tax details are as follows:

Month Salary (A)

Travel allowance (B)

60% of travel allowance (C)

Total of A + C (D)

Employees’ tax on D

March 3 500 400 240 3 740 72.75 April 3 800 400 240 4 040 126.75 May 3 400 400 240 3 640 55.46 June 3 650 400 240 3 890 99.75 July 3 500 400 240 3 740 72.75 August 3 800 400 240 4 040 126.75 September 3 400 400 240 3 640 55.46 October 3 400 400 240 3 640 55.46 November 3 650 400 240 3 890 99.75 December 3 800 400 240 4 040 126.75 January 3 650 400 240 3 890 To determine

TOTAL R39 550 R4 400 R2 640 R42 190 891.63

EXAMPLES: CALCULATIONS RELATING TO ALLOWANCES


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Annual equivalent of the salary (R39 550 ÷ 11 x 12) ............ 43 145 Add: 60% of the travel allowance .......................................... 2 640 45 785 Tax on R45 785 according to the annual table .................................... 1 037.79Less: tax on R43 145 (annual equivalent) according to the annual table .....................................................................................................

567.99

PAYE on 60% portion of travel allowance subject to employees’ tax .................... 469.80Add: tax on R39 550 (R567.99 ÷ 12 x 11) ............................................................. 520.66Final employees’ tax liability for the tax period (1 March to 31 January) ............... 990.46Less: employees’ tax deducted for March to December ........................................ 891.63Employees’ tax deductible for January .................................................................. 98.83

Annualising the travel allowance:

o The same details as in the previous example are used. The annual equivalent must be calculated on the total of the salary and the 60% of the travel allowance (R42 190 ÷ 11 x 12 = R46 025).

Tax on R46 025 (annual equivalent) according to the annual table ..........................................................................

1 082.79

Tax on R42 190 (R1 082.79 ÷ 12 x 11) ................................................... 992.56 992.56Less: tax on R39 550 (as calculated in the above example) .................. 520.66PAYE on 60% portion of travel allowance subject to employees’ tax ..... 471.90Less: employees’ tax deducted for March to December ........................................ 891.63Employees’ tax deductible for January .................................................................. 100.93

The IRP 5 certificate must be completed for the above examples as follows:

Example Salary Travel allowance

Gross remuneration SITE PAYE Total tax

Not annualising R39 550 R4 400 R43 950 R520.66 R469.80 R990.46Annualising R39 550 R4 400 R43 950 R520.66 R471.90 R992.56

o The full amount of the travel allowance of R4 400 received during the tax period must be

reflected on the IRP 5 certificate and not only the portion that is subject to employees’ tax. o Although the employee’s annual equivalent of his net remuneration (salary) does not

exceed R60 000 for the relevant tax period, he / she must nevertheless submit an income tax return as he / she received a travel allowance that is excluded from the definition of net remuneration.

3 ALLOWANCE OF A HOLDER OF A PUBLIC OFFICE

Holder of a Public office not in standard employment: A holder of a public office receives an allowance of R4 000 per month to enable him to defray expenditure in respect of his office. The portion of such allowance which is subject to the deduction of employees’ tax is 50%. This 50% portion is taxable at a rate of 25% as the holder of the public office is not in standard employment.

Employees’ tax deductible on R2 000 (R4 000 x 50%) at the rate of 25% ............................... 500.00 The employees’ tax on the allowance represents only PAYE.

Holder of a Public office in standard employment: A holder of a public office is employed as a permanent employee of the department where he holds the public office. His total salary is R200 000 per annum and the public office allowance of R40 000 per annum is deemed to be a portion of his salary [Section 8(1)(f)]. This 50% portion of the allowance is taxable according to the tax tables as the holder of the public office is in standard employment.

Salary (R200 000 less R40 000) ............................................................................................. 160 000Public office allowance subject to employees’ tax (R40 000 x 50%) ...................................... 20 000Total remuneration subject to the deduction of employees’ tax .............................................. 180 000

The employees’ tax on the allowance represents only PAYE.

FLOWCHART – SEASONAL

WORKERS Document #

AS-PAYE-05-F2 Revision #

0 Effective

01.03.2006


Template #: POL-TM-06

Revision: 1

Page 1 of 2

EMPLOYEE IS PHYSICALLY DISCHARGED AT THE END OF A SEASON

FLOWCHART – SEASONAL

WORKERS Document #

AS-PAYE-05-F2 Revision #

0 Effective

01.03.2006



Revision: 1

Page 2 of 2

EMPLOYEE WORKS FROM ONE SEASON TO ANOTHER SEASON

FLOWCHART: DETERMINE IF AN EMPLOYEE IS A

PERSONAL SERVICE COMPANY OR TRUST

Document #

AS-PAYE-05-F1

Revision # 0




Revision: 1

Page 1 of 1

Personal Service Company / trust means any company, cc or trust, excluding a special trust.

ANNUAL TAX DEDUCTION TABLES


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Persons under 65 Persons over 65

TOTAL TOTAL Remuneration SITE PAYE

SITE +PAYE SITE PAYE

SITE + PAYE

0 - 40 000 0.00 0.00 0.00 0.00 0.00 0.00 40 001 - 40 010 0.99 0.00 0.99 0.00 0.00 0.00 40 011 - 40 020 2.79 0.00 2.79 0.00 0.00 0.00 40 021 - 40 030 4.59 0.00 4.59 0.00 0.00 0.00 40 031 - 40 040 6.39 0.00 6.39 0.00 0.00 0.00 40 041 - 40 050 8.19 0.00 8.19 0.00 0.00 0.00 40 051 - 40 060 9.99 0.00 9.99 0.00 0.00 0.00 40 061 - 40 070 11.79 0.00 11.79 0.00 0.00 0.00 40 071 - 40 080 13.59 0.00 13.59 0.00 0.00 0.00 40 081 - 40 090 15.39 0.00 15.39 0.00 0.00 0.00 40 091 - 40 100 17.19 0.00 17.19 0.00 0.00 0.00 40 101 - 40 110 18.99 0.00 18.99 0.00 0.00 0.00 40 111 - 40 120 20.79 0.00 20.79 0.00 0.00 0.00 40 121 - 40 130 22.59 0.00 22.59 0.00 0.00 0.00 40 131 - 40 140 24.39 0.00 24.39 0.00 0.00 0.00 40 141 - 40 150 26.19 0.00 26.19 0.00 0.00 0.00 40 151 - 40 160 27.99 0.00 27.99 0.00 0.00 0.00 40 161 - 40 170 29.79 0.00 29.79 0.00 0.00 0.00 40 171 - 40 180 31.59 0.00 31.59 0.00 0.00 0.00 40 181 - 40 190 33.39 0.00 33.39 0.00 0.00 0.00 40 191 - 40 200 35.19 0.00 35.19 0.00 0.00 0.00 40 201 - 40 210 36.99 0.00 36.99 0.00 0.00 0.00 40 211 - 40 220 38.79 0.00 38.79 0.00 0.00 0.00 40 221 - 40 230 40.59 0.00 40.59 0.00 0.00 0.00 40 231 - 40 240 42.39 0.00 42.39 0.00 0.00 0.00 40 241 - 40 250 44.19 0.00 44.19 0.00 0.00 0.00 40 251 - 40 260 45.99 0.00 45.99 0.00 0.00 0.00 40 261 - 40 270 47.79 0.00 47.79 0.00 0.00 0.00 40 271 - 40 280 49.59 0.00 49.59 0.00 0.00 0.00 40 281 - 40 290 51.39 0.00 51.39 0.00 0.00 0.00 40 291 - 40 300 53.19 0.00 53.19 0.00 0.00 0.00 40 301 - 40 310 54.99 0.00 54.99 0.00 0.00 0.00 40 311 - 40 320 56.79 0.00 56.79 0.00 0.00 0.00 40 321 - 40 330 58.59 0.00 58.59 0.00 0.00 0.00 40 331 - 40 340 60.39 0.00 60.39 0.00 0.00 0.00 40 341 - 40 350 62.19 0.00 62.19 0.00 0.00 0.00 40 351 - 40 360 63.99 0.00 63.99 0.00 0.00 0.00 40 361 - 40 370 65.79 0.00 65.79 0.00 0.00 0.00 40 371 - 40 380 67.59 0.00 67.59 0.00 0.00 0.00 40 381 - 40 390 69.39 0.00 69.39 0.00 0.00 0.00 40 391 - 40 400 71.19 0.00 71.19 0.00 0.00 0.00 40 401 - 40 410 72.99 0.00 72.99 0.00 0.00 0.00 40 411 - 40 420 74.79 0.00 74.79 0.00 0.00 0.00 40 421 - 40 430 76.59 0.00 76.59 0.00 0.00 0.00 40 431 - 40 440 78.39 0.00 78.39 0.00 0.00 0.00 40 441 - 40 450 80.19 0.00 80.19 0.00 0.00 0.00 40 451 - 40 460 81.99 0.00 81.99 0.00 0.00 0.00 40 461 - 40 470 83.79 0.00 83.79 0.00 0.00 0.00 40 471 - 40 480 85.59 0.00 85.59 0.00 0.00 0.00 40 481 - 40 490 87.39 0.00 87.39 0.00 0.00 0.00

R 0 - R 40 490



Revision # 0






SITE + PAYE

40 491 - 40 500 89.19 0.00 89.19 0.00 0.00 0.00 40 501 - 40 510 90.99 0.00 90.99 0.00 0.00 0.00 40 511 - 40 520 92.79 0.00 92.79 0.00 0.00 0.00 40 521 - 40 530 94.59 0.00 94.59 0.00 0.00 0.00 40 531 - 40 540 96.39 0.00 96.39 0.00 0.00 0.00 40 541 - 40 550 98.19 0.00 98.19 0.00 0.00 0.00 40 551 - 40 560 99.99 0.00 99.99 0.00 0.00 0.00 40 561 - 40 570 101.79 0.00 101.79 0.00 0.00 0.00 40 571 - 40 580 103.59 0.00 103.59 0.00 0.00 0.00 40 581 - 40 590 105.39 0.00 105.39 0.00 0.00 0.00 40 591 - 40 600 107.19 0.00 107.19 0.00 0.00 0.00 40 601 - 40 610 108.99 0.00 108.99 0.00 0.00 0.00 40 611 - 40 620 110.79 0.00 110.79 0.00 0.00 0.00 40 621 - 40 630 112.59 0.00 112.59 0.00 0.00 0.00 40 631 - 40 640 114.39 0.00 114.39 0.00 0.00 0.00 40 641 - 40 650 116.19 0.00 116.19 0.00 0.00 0.00 40 651 - 40 660 117.99 0.00 117.99 0.00 0.00 0.00 40 661 - 40 670 119.79 0.00 119.79 0.00 0.00 0.00 40 671 - 40 680 121.59 0.00 121.59 0.00 0.00 0.00 40 681 - 40 690 123.39 0.00 123.39 0.00 0.00 0.00 40 691 - 40 700 125.19 0.00 125.19 0.00 0.00 0.00 40 701 - 40 710 126.99 0.00 126.99 0.00 0.00 0.00 40 711 - 40 720 128.79 0.00 128.79 0.00 0.00 0.00 40 721 - 40 730 130.59 0.00 130.59 0.00 0.00 0.00 40 731 - 40 740 132.39 0.00 132.39 0.00 0.00 0.00 40 741 - 40 750 134.19 0.00 134.19 0.00 0.00 0.00 40 751 - 40 760 135.99 0.00 135.99 0.00 0.00 0.00 40 761 - 40 770 137.79 0.00 137.79 0.00 0.00 0.00 40 771 - 40 780 139.59 0.00 139.59 0.00 0.00 0.00 40 781 - 40 790 141.39 0.00 141.39 0.00 0.00 0.00 40 791 - 40 800 143.19 0.00 143.19 0.00 0.00 0.00 40 801 - 40 810 144.99 0.00 144.99 0.00 0.00 0.00 40 811 - 40 820 146.79 0.00 146.79 0.00 0.00 0.00 40 821 - 40 830 148.59 0.00 148.59 0.00 0.00 0.00 40 831 - 40 840 150.39 0.00 150.39 0.00 0.00 0.00 40 841 - 40 850 152.19 0.00 152.19 0.00 0.00 0.00 40 851 - 40 860 153.99 0.00 153.99 0.00 0.00 0.00 40 861 - 40 870 155.79 0.00 155.79 0.00 0.00 0.00 40 871 - 40 880 157.59 0.00 157.59 0.00 0.00 0.00 40 881 - 40 890 159.39 0.00 159.39 0.00 0.00 0.00 40 891 - 40 900 161.19 0.00 161.19 0.00 0.00 0.00 40 901 - 40 910 162.99 0.00 162.99 0.00 0.00 0.00 40 911 - 40 920 164.79 0.00 164.79 0.00 0.00 0.00 40 921 - 40 930 166.59 0.00 166.59 0.00 0.00 0.00 40 931 - 40 940 168.39 0.00 168.39 0.00 0.00 0.00 40 941 - 40 950 170.19 0.00 170.19 0.00 0.00 0.00 40 951 - 40 960 171.99 0.00 171.99 0.00 0.00 0.00 40 961 - 40 970 173.79 0.00 173.79 0.00 0.00 0.00 40 971 - 40 980 175.59 0.00 175.59 0.00 0.00 0.00 40 981 - 40 990 177.39 0.00 177.39 0.00 0.00 0.00

R 40 491 - R 40 990



Revision # 0






SITE + PAYE

40 991 - 41 010 180.09 0.00 180.09 0.00 0.00 0.00 41 011 - 41 030 183.69 0.00 183.69 0.00 0.00 0.00 41 031 - 41 050 187.29 0.00 187.29 0.00 0.00 0.00 41 051 - 41 070 190.89 0.00 190.89 0.00 0.00 0.00 41 071 - 41 090 194.49 0.00 194.49 0.00 0.00 0.00 41 091 - 41 110 198.09 0.00 198.09 0.00 0.00 0.00 41 111 - 41 130 201.69 0.00 201.69 0.00 0.00 0.00 41 131 - 41 150 205.29 0.00 205.29 0.00 0.00 0.00 41 151 - 41 170 208.89 0.00 208.89 0.00 0.00 0.00 41 171 - 41 190 212.49 0.00 212.49 0.00 0.00 0.00 41 191 - 41 210 216.09 0.00 216.09 0.00 0.00 0.00 41 211 - 41 230 219.69 0.00 219.69 0.00 0.00 0.00 41 231 - 41 250 223.29 0.00 223.29 0.00 0.00 0.00 41 251 - 41 270 226.89 0.00 226.89 0.00 0.00 0.00 41 271 - 41 290 230.49 0.00 230.49 0.00 0.00 0.00 41 291 - 41 310 234.09 0.00 234.09 0.00 0.00 0.00 41 311 - 41 330 237.69 0.00 237.69 0.00 0.00 0.00 41 331 - 41 350 241.29 0.00 241.29 0.00 0.00 0.00 41 351 - 41 370 244.89 0.00 244.89 0.00 0.00 0.00 41 371 - 41 390 248.49 0.00 248.49 0.00 0.00 0.00 41 391 - 41 410 252.09 0.00 252.09 0.00 0.00 0.00 41 411 - 41 430 255.69 0.00 255.69 0.00 0.00 0.00 41 431 - 41 450 259.29 0.00 259.29 0.00 0.00 0.00 41 451 - 41 470 262.89 0.00 262.89 0.00 0.00 0.00 41 471 - 41 490 266.49 0.00 266.49 0.00 0.00 0.00 41 491 - 41 510 270.09 0.00 270.09 0.00 0.00 0.00 41 511 - 41 530 273.69 0.00 273.69 0.00 0.00 0.00 41 531 - 41 550 277.29 0.00 277.29 0.00 0.00 0.00 41 551 - 41 570 280.89 0.00 280.89 0.00 0.00 0.00 41 571 - 41 590 284.49 0.00 284.49 0.00 0.00 0.00 41 591 - 41 610 288.09 0.00 288.09 0.00 0.00 0.00 41 611 - 41 630 291.69 0.00 291.69 0.00 0.00 0.00 41 631 - 41 650 295.29 0.00 295.29 0.00 0.00 0.00 41 651 - 41 670 298.89 0.00 298.89 0.00 0.00 0.00 41 671 - 41 690 302.49 0.00 302.49 0.00 0.00 0.00 41 691 - 41 710 306.09 0.00 306.09 0.00 0.00 0.00 41 711 - 41 730 309.69 0.00 309.69 0.00 0.00 0.00 41 731 - 41 750 313.29 0.00 313.29 0.00 0.00 0.00 41 751 - 41 770 316.89 0.00 316.89 0.00 0.00 0.00 41 771 - 41 790 320.49 0.00 320.49 0.00 0.00 0.00 41 791 - 41 810 324.09 0.00 324.09 0.00 0.00 0.00 41 811 - 41 830 327.69 0.00 327.69 0.00 0.00 0.00 41 831 - 41 850 331.29 0.00 331.29 0.00 0.00 0.00 41 851 - 41 870 334.89 0.00 334.89 0.00 0.00 0.00 41 871 - 41 890 338.49 0.00 338.49 0.00 0.00 0.00 41 891 - 41 910 342.09 0.00 342.09 0.00 0.00 0.00 41 911 - 41 930 345.69 0.00 345.69 0.00 0.00 0.00 41 931 - 41 950 349.29 0.00 349.29 0.00 0.00 0.00 41 951 - 41 970 352.89 0.00 352.89 0.00 0.00 0.00 41 971 - 41 990 356.49 0.00 356.49 0.00 0.00 0.00

R 40 991 - R 41 990



Revision # 0






SITE + PAYE

41 991 - 42 010 360.09 0.00 360.09 0.00 0.00 0.00 42 011 - 42 030 363.69 0.00 363.69 0.00 0.00 0.00 42 031 - 42 050 367.29 0.00 367.29 0.00 0.00 0.00 42 051 - 42 070 370.89 0.00 370.89 0.00 0.00 0.00 42 071 - 42 090 374.49 0.00 374.49 0.00 0.00 0.00 42 091 - 42 110 378.09 0.00 378.09 0.00 0.00 0.00 42 111 - 42 130 381.69 0.00 381.69 0.00 0.00 0.00 42 131 - 42 150 385.29 0.00 385.29 0.00 0.00 0.00 42 151 - 42 170 388.89 0.00 388.89 0.00 0.00 0.00 42 171 - 42 190 392.49 0.00 392.49 0.00 0.00 0.00 42 191 - 42 210 396.09 0.00 396.09 0.00 0.00 0.00 42 211 - 42 230 399.69 0.00 399.69 0.00 0.00 0.00 42 231 - 42 250 403.29 0.00 403.29 0.00 0.00 0.00 42 251 - 42 270 406.89 0.00 406.89 0.00 0.00 0.00 42 271 - 42 290 410.49 0.00 410.49 0.00 0.00 0.00 42 291 - 42 310 414.09 0.00 414.09 0.00 0.00 0.00 42 311 - 42 330 417.69 0.00 417.69 0.00 0.00 0.00 42 331 - 42 350 421.29 0.00 421.29 0.00 0.00 0.00 42 351 - 42 370 424.89 0.00 424.89 0.00 0.00 0.00 42 371 - 42 390 428.49 0.00 428.49 0.00 0.00 0.00 42 391 - 42 410 432.09 0.00 432.09 0.00 0.00 0.00 42 411 - 42 430 435.69 0.00 435.69 0.00 0.00 0.00 42 431 - 42 450 439.29 0.00 439.29 0.00 0.00 0.00 42 451 - 42 470 442.89 0.00 442.89 0.00 0.00 0.00 42 471 - 42 490 446.49 0.00 446.49 0.00 0.00 0.00 42 491 - 42 510 450.09 0.00 450.09 0.00 0.00 0.00 42 511 - 42 530 453.69 0.00 453.69 0.00 0.00 0.00 42 531 - 42 550 457.29 0.00 457.29 0.00 0.00 0.00 42 551 - 42 570 460.89 0.00 460.89 0.00 0.00 0.00 42 571 - 42 590 464.49 0.00 464.49 0.00 0.00 0.00 42 591 - 42 610 468.09 0.00 468.09 0.00 0.00 0.00 42 611 - 42 630 471.69 0.00 471.69 0.00 0.00 0.00 42 631 - 42 650 475.29 0.00 475.29 0.00 0.00 0.00 42 651 - 42 670 478.89 0.00 478.89 0.00 0.00 0.00 42 671 - 42 690 482.49 0.00 482.49 0.00 0.00 0.00 42 691 - 42 710 486.09 0.00 486.09 0.00 0.00 0.00 42 711 - 42 730 489.69 0.00 489.69 0.00 0.00 0.00 42 731 - 42 750 493.29 0.00 493.29 0.00 0.00 0.00 42 751 - 42 770 496.89 0.00 496.89 0.00 0.00 0.00 42 771 - 42 790 500.49 0.00 500.49 0.00 0.00 0.00 42 791 - 42 810 504.09 0.00 504.09 0.00 0.00 0.00 42 811 - 42 830 507.69 0.00 507.69 0.00 0.00 0.00 42 831 - 42 850 511.29 0.00 511.29 0.00 0.00 0.00 42 851 - 42 870 514.89 0.00 514.89 0.00 0.00 0.00 42 871 - 42 890 518.49 0.00 518.49 0.00 0.00 0.00 42 891 - 42 910 522.09 0.00 522.09 0.00 0.00 0.00 42 911 - 42 930 525.69 0.00 525.69 0.00 0.00 0.00 42 931 - 42 950 529.29 0.00 529.29 0.00 0.00 0.00 42 951 - 42 970 532.89 0.00 532.89 0.00 0.00 0.00 42 971 - 42 990 536.49 0.00 536.49 0.00 0.00 0.00

R 41 991 - R 42 990



Revision # 0






SITE + PAYE

42 991 - 43 020 540.99 0.00 540.99 0.00 0.00 0.00 43 021 - 43 050 546.39 0.00 546.39 0.00 0.00 0.00 43 051 - 43 080 551.79 0.00 551.79 0.00 0.00 0.00 43 081 - 43 110 557.19 0.00 557.19 0.00 0.00 0.00 43 111 - 43 140 562.59 0.00 562.59 0.00 0.00 0.00 43 141 - 43 170 567.99 0.00 567.99 0.00 0.00 0.00 43 171 - 43 200 573.39 0.00 573.39 0.00 0.00 0.00 43 201 - 43 230 578.79 0.00 578.79 0.00 0.00 0.00 43 231 - 43 260 584.19 0.00 584.19 0.00 0.00 0.00 43 261 - 43 290 589.59 0.00 589.59 0.00 0.00 0.00 43 291 - 43 320 594.99 0.00 594.99 0.00 0.00 0.00 43 321 - 43 350 600.39 0.00 600.39 0.00 0.00 0.00 43 351 - 43 380 605.79 0.00 605.79 0.00 0.00 0.00 43 381 - 43 410 611.19 0.00 611.19 0.00 0.00 0.00 43 411 - 43 440 616.59 0.00 616.59 0.00 0.00 0.00 43 441 - 43 470 621.99 0.00 621.99 0.00 0.00 0.00 43 471 - 43 500 627.39 0.00 627.39 0.00 0.00 0.00 43 501 - 43 530 632.79 0.00 632.79 0.00 0.00 0.00 43 531 - 43 560 638.19 0.00 638.19 0.00 0.00 0.00 43 561 - 43 590 643.59 0.00 643.59 0.00 0.00 0.00 43 591 - 43 620 648.99 0.00 648.99 0.00 0.00 0.00 43 621 - 43 650 654.39 0.00 654.39 0.00 0.00 0.00 43 651 - 43 680 659.79 0.00 659.79 0.00 0.00 0.00 43 681 - 43 710 665.19 0.00 665.19 0.00 0.00 0.00 43 711 - 43 740 670.59 0.00 670.59 0.00 0.00 0.00 43 741 - 43 770 675.99 0.00 675.99 0.00 0.00 0.00 43 771 - 43 800 681.39 0.00 681.39 0.00 0.00 0.00 43 801 - 43 830 686.79 0.00 686.79 0.00 0.00 0.00 43 831 - 43 860 692.19 0.00 692.19 0.00 0.00 0.00 43 861 - 43 890 697.59 0.00 697.59 0.00 0.00 0.00 43 891 - 43 920 702.99 0.00 702.99 0.00 0.00 0.00 43 921 - 43 950 708.39 0.00 708.39 0.00 0.00 0.00 43 951 - 43 980 713.79 0.00 713.79 0.00 0.00 0.00 43 981 - 44 010 719.19 0.00 719.19 0.00 0.00 0.00 44 011 - 44 040 724.59 0.00 724.59 0.00 0.00 0.00 44 041 - 44 070 729.99 0.00 729.99 0.00 0.00 0.00 44 071 - 44 100 735.39 0.00 735.39 0.00 0.00 0.00 44 101 - 44 130 740.79 0.00 740.79 0.00 0.00 0.00 44 131 - 44 160 746.19 0.00 746.19 0.00 0.00 0.00 44 161 - 44 190 751.59 0.00 751.59 0.00 0.00 0.00 44 191 - 44 220 756.99 0.00 756.99 0.00 0.00 0.00 44 221 - 44 250 762.39 0.00 762.39 0.00 0.00 0.00 44 251 - 44 280 767.79 0.00 767.79 0.00 0.00 0.00 44 281 - 44 310 773.19 0.00 773.19 0.00 0.00 0.00 44 311 - 44 340 778.59 0.00 778.59 0.00 0.00 0.00 44 341 - 44 370 783.99 0.00 783.99 0.00 0.00 0.00 44 371 - 44 400 789.39 0.00 789.39 0.00 0.00 0.00 44 401 - 44 430 794.79 0.00 794.79 0.00 0.00 0.00 44 431 - 44 460 800.19 0.00 800.19 0.00 0.00 0.00 44 461 - 44 490 805.59 0.00 805.59 0.00 0.00 0.00

R 42 991 - R 44 490



Revision # 0






SITE + PAYE

44 491 - 44 540 812.79 0.00 812.79 0.00 0.00 0.00 44 541 - 44 590 821.79 0.00 821.79 0.00 0.00 0.00 44 591 - 44 640 830.79 0.00 830.79 0.00 0.00 0.00 44 641 - 44 690 839.79 0.00 839.79 0.00 0.00 0.00 44 691 - 44 740 848.79 0.00 848.79 0.00 0.00 0.00 44 741 - 44 790 857.79 0.00 857.79 0.00 0.00 0.00 44 791 - 44 840 866.79 0.00 866.79 0.00 0.00 0.00 44 841 - 44 890 875.79 0.00 875.79 0.00 0.00 0.00 44 891 - 44 940 884.79 0.00 884.79 0.00 0.00 0.00 44 941 - 44 990 893.79 0.00 893.79 0.00 0.00 0.00 44 991 - 45 040 902.79 0.00 902.79 0.00 0.00 0.00 45 041 - 45 090 911.79 0.00 911.79 0.00 0.00 0.00 45 091 - 45 140 920.79 0.00 920.79 0.00 0.00 0.00 45 141 - 45 190 929.79 0.00 929.79 0.00 0.00 0.00 45 191 - 45 240 938.79 0.00 938.79 0.00 0.00 0.00 45 241 - 45 290 947.79 0.00 947.79 0.00 0.00 0.00 45 291 - 45 340 956.79 0.00 956.79 0.00 0.00 0.00 45 341 - 45 390 965.79 0.00 965.79 0.00 0.00 0.00 45 391 - 45 440 974.79 0.00 974.79 0.00 0.00 0.00 45 441 - 45 490 983.79 0.00 983.79 0.00 0.00 0.00 45 491 - 45 540 992.79 0.00 992.79 0.00 0.00 0.00 45 541 - 45 590 1 001.79 0.00 1 001.79 0.00 0.00 0.00 45 591 - 45 640 1 010.79 0.00 1 010.79 0.00 0.00 0.00 45 641 - 45 690 1 019.79 0.00 1 019.79 0.00 0.00 0.00 45 691 - 45 740 1 028.79 0.00 1 028.79 0.00 0.00 0.00 45 741 - 45 790 1 037.79 0.00 1 037.79 0.00 0.00 0.00 45 791 - 45 840 1 046.79 0.00 1 046.79 0.00 0.00 0.00 45 841 - 45 890 1 055.79 0.00 1 055.79 0.00 0.00 0.00 45 891 - 45 940 1 064.79 0.00 1 064.79 0.00 0.00 0.00 45 941 - 45 990 1 073.79 0.00 1 073.79 0.00 0.00 0.00 45 991 - 46 040 1 082.79 0.00 1 082.79 0.00 0.00 0.00 46 041 - 46 090 1 091.79 0.00 1 091.79 0.00 0.00 0.00 46 091 - 46 140 1 100.79 0.00 1 100.79 0.00 0.00 0.00 46 141 - 46 190 1 109.79 0.00 1 109.79 0.00 0.00 0.00 46 191 - 46 240 1 118.79 0.00 1 118.79 0.00 0.00 0.00 46 241 - 46 290 1 127.79 0.00 1 127.79 0.00 0.00 0.00 46 291 - 46 340 1 136.79 0.00 1 136.79 0.00 0.00 0.00 46 341 - 46 390 1 145.79 0.00 1 145.79 0.00 0.00 0.00 46 391 - 46 440 1 154.79 0.00 1 154.79 0.00 0.00 0.00 46 441 - 46 490 1 163.79 0.00 1 163.79 0.00 0.00 0.00 46 491 - 46 540 1 172.79 0.00 1 172.79 0.00 0.00 0.00 46 541 - 46 590 1 181.79 0.00 1 181.79 0.00 0.00 0.00 46 591 - 46 640 1 190.79 0.00 1 190.79 0.00 0.00 0.00 46 641 - 46 690 1 199.79 0.00 1 199.79 0.00 0.00 0.00 46 691 - 46 740 1 208.79 0.00 1 208.79 0.00 0.00 0.00 46 741 - 46 790 1 217.79 0.00 1 217.79 0.00 0.00 0.00 46 791 - 46 840 1 226.79 0.00 1 226.79 0.00 0.00 0.00 46 841 - 46 890 1 235.79 0.00 1 235.79 0.00 0.00 0.00 46 891 - 46 940 1 244.79 0.00 1 244.79 0.00 0.00 0.00 46 941 - 46 990 1 253.79 0.00 1 253.79 0.00 0.00 0.00

R 44 491 - R 46 990



Revision # 0






SITE + PAYE

46 991 - 47 040 1 262.79 0.00 1 262.79 0.00 0.00 0.00 47 041 - 47 090 1 271.79 0.00 1 271.79 0.00 0.00 0.00 47 091 - 47 140 1 280.79 0.00 1 280.79 0.00 0.00 0.00 47 141 - 47 190 1 289.79 0.00 1 289.79 0.00 0.00 0.00 47 191 - 47 240 1 298.79 0.00 1 298.79 0.00 0.00 0.00 47 241 - 47 290 1 307.79 0.00 1 307.79 0.00 0.00 0.00 47 291 - 47 340 1 316.79 0.00 1 316.79 0.00 0.00 0.00 47 341 - 47 390 1 325.79 0.00 1 325.79 0.00 0.00 0.00 47 391 - 47 440 1 334.79 0.00 1 334.79 0.00 0.00 0.00 47 441 - 47 490 1 343.79 0.00 1 343.79 0.00 0.00 0.00 47 491 - 47 540 1 352.79 0.00 1 352.79 0.00 0.00 0.00 47 541 - 47 590 1 361.79 0.00 1 361.79 0.00 0.00 0.00 47 591 - 47 640 1 370.79 0.00 1 370.79 0.00 0.00 0.00 47 641 - 47 690 1 379.79 0.00 1 379.79 0.00 0.00 0.00 47 691 - 47 740 1 388.79 0.00 1 388.79 0.00 0.00 0.00 47 741 - 47 790 1 397.79 0.00 1 397.79 0.00 0.00 0.00 47 791 - 47 840 1 406.79 0.00 1 406.79 0.00 0.00 0.00 47 841 - 47 890 1 415.79 0.00 1 415.79 0.00 0.00 0.00 47 891 - 47 940 1 424.79 0.00 1 424.79 0.00 0.00 0.00 47 941 - 47 990 1 433.79 0.00 1 433.79 0.00 0.00 0.00 47 991 - 48 040 1 442.79 0.00 1 442.79 0.00 0.00 0.00 48 041 - 48 090 1 451.79 0.00 1 451.79 0.00 0.00 0.00 48 091 - 48 140 1 460.79 0.00 1 460.79 0.00 0.00 0.00 48 141 - 48 190 1 469.79 0.00 1 469.79 0.00 0.00 0.00 48 191 - 48 240 1 478.79 0.00 1 478.79 0.00 0.00 0.00 48 241 - 48 290 1 487.79 0.00 1 487.79 0.00 0.00 0.00 48 291 - 48 340 1 496.79 0.00 1 496.79 0.00 0.00 0.00 48 341 - 48 390 1 505.79 0.00 1 505.79 0.00 0.00 0.00 48 391 - 48 440 1 514.79 0.00 1 514.79 0.00 0.00 0.00 48 441 - 48 490 1 523.79 0.00 1 523.79 0.00 0.00 0.00 48 491 - 48 540 1 532.79 0.00 1 532.79 0.00 0.00 0.00 48 541 - 48 590 1 541.79 0.00 1 541.79 0.00 0.00 0.00 48 591 - 48 640 1 550.79 0.00 1 550.79 0.00 0.00 0.00 48 641 - 48 690 1 559.79 0.00 1 559.79 0.00 0.00 0.00 48 691 - 48 740 1 568.79 0.00 1 568.79 0.00 0.00 0.00 48 741 - 48 790 1 577.79 0.00 1 577.79 0.00 0.00 0.00 48 791 - 48 840 1 586.79 0.00 1 586.79 0.00 0.00 0.00 48 841 - 48 890 1 595.79 0.00 1 595.79 0.00 0.00 0.00 48 891 - 48 940 1 604.79 0.00 1 604.79 0.00 0.00 0.00 48 941 - 48 990 1 613.79 0.00 1 613.79 0.00 0.00 0.00 48 991 - 49 040 1 622.79 0.00 1 622.79 0.00 0.00 0.00 49 041 - 49 090 1 631.79 0.00 1 631.79 0.00 0.00 0.00 49 091 - 49 140 1 640.79 0.00 1 640.79 0.00 0.00 0.00 49 141 - 49 190 1 649.79 0.00 1 649.79 0.00 0.00 0.00 49 191 - 49 240 1 658.79 0.00 1 658.79 0.00 0.00 0.00 49 241 - 49 290 1 667.79 0.00 1 667.79 0.00 0.00 0.00 49 291 - 49 340 1 676.79 0.00 1 676.79 0.00 0.00 0.00 49 341 - 49 390 1 685.79 0.00 1 685.79 0.00 0.00 0.00 49 391 - 49 440 1 694.79 0.00 1 694.79 0.00 0.00 0.00 49 441 - 49 490 1 703.79 0.00 1 703.79 0.00 0.00 0.00

R 46 991 - R 49 490



Revision # 0






SITE + PAYE

49 491 - 49 540 1 712.79 0.00 1 712.79 0.00 0.00 0.00 49 541 - 49 590 1 721.79 0.00 1 721.79 0.00 0.00 0.00 49 591 - 49 640 1 730.79 0.00 1 730.79 0.00 0.00 0.00 49 641 - 49 690 1 739.79 0.00 1 739.79 0.00 0.00 0.00 49 691 - 49 740 1 748.79 0.00 1 748.79 0.00 0.00 0.00 49 741 - 49 790 1 757.79 0.00 1 757.79 0.00 0.00 0.00 49 791 - 49 840 1 766.79 0.00 1 766.79 0.00 0.00 0.00 49 841 - 49 890 1 775.79 0.00 1 775.79 0.00 0.00 0.00 49 891 - 49 940 1 784.79 0.00 1 784.79 0.00 0.00 0.00 49 941 - 49 990 1 793.79 0.00 1 793.79 0.00 0.00 0.00 49 991 - 50 040 1 802.79 0.00 1 802.79 0.00 0.00 0.00 50 041 - 50 090 1 811.79 0.00 1 811.79 0.00 0.00 0.00 50 091 - 50 140 1 820.79 0.00 1 820.79 0.00 0.00 0.00 50 141 - 50 190 1 829.79 0.00 1 829.79 0.00 0.00 0.00 50 191 - 50 240 1 838.79 0.00 1 838.79 0.00 0.00 0.00 50 241 - 50 290 1 847.79 0.00 1 847.79 0.00 0.00 0.00 50 291 - 50 340 1 856.79 0.00 1 856.79 0.00 0.00 0.00 50 341 - 50 390 1 865.79 0.00 1 865.79 0.00 0.00 0.00 50 391 - 50 440 1 874.79 0.00 1 874.79 0.00 0.00 0.00 50 441 - 50 490 1 883.79 0.00 1 883.79 0.00 0.00 0.00 50 491 - 50 540 1 892.79 0.00 1 892.79 0.00 0.00 0.00 50 541 - 50 590 1 901.79 0.00 1 901.79 0.00 0.00 0.00 50 591 - 50 640 1 910.79 0.00 1 910.79 0.00 0.00 0.00 50 641 - 50 690 1 919.79 0.00 1 919.79 0.00 0.00 0.00 50 691 - 50 740 1 928.79 0.00 1 928.79 0.00 0.00 0.00 50 741 - 50 790 1 937.79 0.00 1 937.79 0.00 0.00 0.00 50 791 - 50 840 1 946.79 0.00 1 946.79 0.00 0.00 0.00 50 841 - 50 890 1 955.79 0.00 1 955.79 0.00 0.00 0.00 50 891 - 50 940 1 964.79 0.00 1 964.79 0.00 0.00 0.00 50 941 - 50 990 1 973.79 0.00 1 973.79 0.00 0.00 0.00 50 991 - 51 040 1 982.79 0.00 1 982.79 0.00 0.00 0.00 51 041 - 51 090 1 991.79 0.00 1 991.79 0.00 0.00 0.00 51 091 - 51 140 2 000.79 0.00 2 000.79 0.00 0.00 0.00 51 141 - 51 190 2 009.79 0.00 2 009.79 0.00 0.00 0.00 51 191 - 51 240 2 018.79 0.00 2 018.79 0.00 0.00 0.00 51 241 - 51 290 2 027.79 0.00 2 027.79 0.00 0.00 0.00 51 291 - 51 340 2 036.79 0.00 2 036.79 0.00 0.00 0.00 51 341 - 51 390 2 045.79 0.00 2 045.79 0.00 0.00 0.00 51 391 - 51 440 2 054.79 0.00 2 054.79 0.00 0.00 0.00 51 441 - 51 490 2 063.79 0.00 2 063.79 0.00 0.00 0.00 51 491 - 51 540 2 072.79 0.00 2 072.79 0.00 0.00 0.00 51 541 - 51 590 2 081.79 0.00 2 081.79 0.00 0.00 0.00 51 591 - 51 640 2 090.79 0.00 2 090.79 0.00 0.00 0.00 51 641 - 51 690 2 099.79 0.00 2 099.79 0.00 0.00 0.00 51 691 - 51 740 2 108.79 0.00 2 108.79 0.00 0.00 0.00 51 741 - 51 790 2 117.79 0.00 2 117.79 0.00 0.00 0.00 51 791 - 51 840 2 126.79 0.00 2 126.79 0.00 0.00 0.00 51 841 - 51 890 2 135.79 0.00 2 135.79 0.00 0.00 0.00 51 891 - 51 940 2 144.79 0.00 2 144.79 0.00 0.00 0.00 51 941 - 51 990 2 153.79 0.00 2 153.79 0.00 0.00 0.00

R 49 491 - R 51 990



Revision # 0






SITE + PAYE

51 991 - 52 040 2 162.79 0.00 2 162.79 0.00 0.00 0.00 52 041 - 52 090 2 171.79 0.00 2 171.79 0.00 0.00 0.00 52 091 - 52 140 2 180.79 0.00 2 180.79 0.00 0.00 0.00 52 141 - 52 190 2 189.79 0.00 2 189.79 0.00 0.00 0.00 52 191 - 52 240 2 198.79 0.00 2 198.79 0.00 0.00 0.00 52 241 - 52 290 2 207.79 0.00 2 207.79 0.00 0.00 0.00 52 291 - 52 340 2 216.79 0.00 2 216.79 0.00 0.00 0.00 52 341 - 52 390 2 225.79 0.00 2 225.79 0.00 0.00 0.00 52 391 - 52 440 2 234.79 0.00 2 234.79 0.00 0.00 0.00 52 441 - 52 490 2 243.79 0.00 2 243.79 0.00 0.00 0.00 52 491 - 52 540 2 252.79 0.00 2 252.79 0.00 0.00 0.00 52 541 - 52 590 2 261.79 0.00 2 261.79 0.00 0.00 0.00 52 591 - 52 640 2 270.79 0.00 2 270.79 0.00 0.00 0.00 52 641 - 52 690 2 279.79 0.00 2 279.79 0.00 0.00 0.00 52 691 - 52 740 2 288.79 0.00 2 288.79 0.00 0.00 0.00 52 741 - 52 790 2 297.79 0.00 2 297.79 0.00 0.00 0.00 52 791 - 52 840 2 306.79 0.00 2 306.79 0.00 0.00 0.00 52 841 - 52 890 2 315.79 0.00 2 315.79 0.00 0.00 0.00 52 891 - 52 940 2 324.79 0.00 2 324.79 0.00 0.00 0.00 52 941 - 52 990 2 333.79 0.00 2 333.79 0.00 0.00 0.00 52 991 - 53 040 2 342.79 0.00 2 342.79 0.00 0.00 0.00 53 041 - 53 090 2 351.79 0.00 2 351.79 0.00 0.00 0.00 53 091 - 53 140 2 360.79 0.00 2 360.79 0.00 0.00 0.00 53 141 - 53 190 2 369.79 0.00 2 369.79 0.00 0.00 0.00 53 191 - 53 240 2 378.79 0.00 2 378.79 0.00 0.00 0.00 53 241 - 53 290 2 387.79 0.00 2 387.79 0.00 0.00 0.00 53 291 - 53 340 2 396.79 0.00 2 396.79 0.00 0.00 0.00 53 341 - 53 390 2 405.79 0.00 2 405.79 0.00 0.00 0.00 53 391 - 53 440 2 414.79 0.00 2 414.79 0.00 0.00 0.00 53 441 - 53 490 2 423.79 0.00 2 423.79 0.00 0.00 0.00 53 491 - 53 540 2 432.79 0.00 2 432.79 0.00 0.00 0.00 53 541 - 53 590 2 441.79 0.00 2 441.79 0.00 0.00 0.00 53 591 - 53 640 2 450.79 0.00 2 450.79 0.00 0.00 0.00 53 641 - 53 690 2 459.79 0.00 2 459.79 0.00 0.00 0.00 53 691 - 53 740 2 468.79 0.00 2 468.79 0.00 0.00 0.00 53 741 - 53 790 2 477.79 0.00 2 477.79 0.00 0.00 0.00 53 791 - 53 840 2 486.79 0.00 2 486.79 0.00 0.00 0.00 53 841 - 53 890 2 495.79 0.00 2 495.79 0.00 0.00 0.00 53 891 - 53 940 2 504.79 0.00 2 504.79 0.00 0.00 0.00 53 941 - 53 990 2 513.79 0.00 2 513.79 0.00 0.00 0.00 53 991 - 54 040 2 522.79 0.00 2 522.79 0.00 0.00 0.00 54 041 - 54 090 2 531.79 0.00 2 531.79 0.00 0.00 0.00 54 091 - 54 140 2 540.79 0.00 2 540.79 0.00 0.00 0.00 54 141 - 54 190 2 549.79 0.00 2 549.79 0.00 0.00 0.00 54 191 - 54 240 2 558.79 0.00 2 558.79 0.00 0.00 0.00 54 241 - 54 290 2 567.79 0.00 2 567.79 0.00 0.00 0.00 54 291 - 54 340 2 576.79 0.00 2 576.79 0.00 0.00 0.00 54 341 - 54 390 2 585.79 0.00 2 585.79 0.00 0.00 0.00 54 391 - 54 440 2 594.79 0.00 2 594.79 0.00 0.00 0.00 54 441 - 54 490 2 603.79 0.00 2 603.79 0.00 0.00 0.00

R 51 991 - R 54 490



Revision # 0






SITE + PAYE

54 491 - 54 540 2 612.79 0.00 2 612.79 0.00 0.00 0.00 54 541 - 54 590 2 621.79 0.00 2 621.79 0.00 0.00 0.00 54 591 - 54 640 2 630.79 0.00 2 630.79 0.00 0.00 0.00 54 641 - 54 690 2 639.79 0.00 2 639.79 0.00 0.00 0.00 54 691 - 54 740 2 648.79 0.00 2 648.79 0.00 0.00 0.00 54 741 - 54 790 2 657.79 0.00 2 657.79 0.00 0.00 0.00 54 791 - 54 840 2 666.79 0.00 2 666.79 0.00 0.00 0.00 54 841 - 54 890 2 675.79 0.00 2 675.79 0.00 0.00 0.00 54 891 - 54 940 2 684.79 0.00 2 684.79 0.00 0.00 0.00 54 941 - 54 990 2 693.79 0.00 2 693.79 0.00 0.00 0.00 54 991 - 55 040 2 702.79 0.00 2 702.79 0.00 0.00 0.00 55 041 - 55 090 2 711.79 0.00 2 711.79 0.00 0.00 0.00 55 091 - 55 140 2 720.79 0.00 2 720.79 0.00 0.00 0.00 55 141 - 55 190 2 729.79 0.00 2 729.79 0.00 0.00 0.00 55 191 - 55 240 2 738.79 0.00 2 738.79 0.00 0.00 0.00 55 241 - 55 290 2 747.79 0.00 2 747.79 0.00 0.00 0.00 55 291 - 55 340 2 756.79 0.00 2 756.79 0.00 0.00 0.00 55 341 - 55 390 2 765.79 0.00 2 765.79 0.00 0.00 0.00 55 391 - 55 440 2 774.79 0.00 2 774.79 0.00 0.00 0.00 55 441 - 55 490 2 783.79 0.00 2 783.79 0.00 0.00 0.00 55 491 - 55 540 2 792.79 0.00 2 792.79 0.00 0.00 0.00 55 541 - 55 590 2 801.79 0.00 2 801.79 0.00 0.00 0.00 55 591 - 55 640 2 810.79 0.00 2 810.79 0.00 0.00 0.00 55 641 - 55 690 2 819.79 0.00 2 819.79 0.00 0.00 0.00 55 691 - 55 740 2 828.79 0.00 2 828.79 0.00 0.00 0.00 55 741 - 55 790 2 837.79 0.00 2 837.79 0.00 0.00 0.00 55 791 - 55 840 2 846.79 0.00 2 846.79 0.00 0.00 0.00 55 841 - 55 890 2 855.79 0.00 2 855.79 0.00 0.00 0.00 55 891 - 55 940 2 864.79 0.00 2 864.79 0.00 0.00 0.00 55 941 - 55 990 2 873.79 0.00 2 873.79 0.00 0.00 0.00 55 991 - 56 040 2 882.79 0.00 2 882.79 0.00 0.00 0.00 56 041 - 56 090 2 891.79 0.00 2 891.79 0.00 0.00 0.00 56 091 - 56 140 2 900.79 0.00 2 900.79 0.00 0.00 0.00 56 141 - 56 190 2 909.79 0.00 2 909.79 0.00 0.00 0.00 56 191 - 56 240 2 918.79 0.00 2 918.79 0.00 0.00 0.00 56 241 - 56 290 2 927.79 0.00 2 927.79 0.00 0.00 0.00 56 291 - 56 340 2 936.79 0.00 2 936.79 0.00 0.00 0.00 56 341 - 56 390 2 945.79 0.00 2 945.79 0.00 0.00 0.00 56 391 - 56 440 2 954.79 0.00 2 954.79 0.00 0.00 0.00 56 441 - 56 490 2 963.79 0.00 2 963.79 0.00 0.00 0.00 56 491 - 56 540 2 972.79 0.00 2 972.79 0.00 0.00 0.00 56 541 - 56 590 2 981.79 0.00 2 981.79 0.00 0.00 0.00 56 591 - 56 640 2 990.79 0.00 2 990.79 0.00 0.00 0.00 56 641 - 56 690 2 999.79 0.00 2 999.79 0.00 0.00 0.00 56 691 - 56 740 3 008.79 0.00 3 008.79 0.00 0.00 0.00 56 741 - 56 790 3 017.79 0.00 3 017.79 0.00 0.00 0.00 56 791 - 56 840 3 026.79 0.00 3 026.79 0.00 0.00 0.00 56 841 - 56 890 3 035.79 0.00 3 035.79 0.00 0.00 0.00 56 891 - 56 940 3 044.79 0.00 3 044.79 0.00 0.00 0.00 56 941 - 56 990 3 053.79 0.00 3 053.79 0.00 0.00 0.00

R 54 491 - R 56 990



Revision # 0






SITE + PAYE

56 991 - 57 040 3 062.79 0.00 3 062.79 0.00 0.00 0.00 57 041 - 57 090 3 071.79 0.00 3 071.79 0.00 0.00 0.00 57 091 - 57 140 3 080.79 0.00 3 080.79 0.00 0.00 0.00 57 141 - 57 190 3 089.79 0.00 3 089.79 0.00 0.00 0.00 57 191 - 57 240 3 098.79 0.00 3 098.79 0.00 0.00 0.00 57 241 - 57 290 3 107.79 0.00 3 107.79 0.00 0.00 0.00 57 291 - 57 340 3 116.79 0.00 3 116.79 0.00 0.00 0.00 57 341 - 57 390 3 125.79 0.00 3 125.79 0.00 0.00 0.00 57 391 - 57 440 3 134.79 0.00 3 134.79 0.00 0.00 0.00 57 441 - 57 490 3 143.79 0.00 3 143.79 0.00 0.00 0.00 57 491 - 57 540 3 152.79 0.00 3 152.79 0.00 0.00 0.00 57 541 - 57 590 3 161.79 0.00 3 161.79 0.00 0.00 0.00 57 591 - 57 640 3 170.79 0.00 3 170.79 0.00 0.00 0.00 57 641 - 57 690 3 179.79 0.00 3 179.79 0.00 0.00 0.00 57 691 - 57 740 3 188.79 0.00 3 188.79 0.00 0.00 0.00 57 741 - 57 790 3 197.79 0.00 3 197.79 0.00 0.00 0.00 57 791 - 57 840 3 206.79 0.00 3 206.79 0.00 0.00 0.00 57 841 - 57 890 3 215.79 0.00 3 215.79 0.00 0.00 0.00 57 891 - 57 940 3 224.79 0.00 3 224.79 0.00 0.00 0.00 57 941 - 57 990 3 233.79 0.00 3 233.79 0.00 0.00 0.00 57 991 - 58 040 3 242.79 0.00 3 242.79 0.00 0.00 0.00 58 041 - 58 090 3 251.79 0.00 3 251.79 0.00 0.00 0.00 58 091 - 58 140 3 260.79 0.00 3 260.79 0.00 0.00 0.00 58 141 - 58 190 3 269.79 0.00 3 269.79 0.00 0.00 0.00 58 191 - 58 240 3 278.79 0.00 3 278.79 0.00 0.00 0.00 58 241 - 58 290 3 287.79 0.00 3 287.79 0.00 0.00 0.00 58 291 - 58 340 3 296.79 0.00 3 296.79 0.00 0.00 0.00 58 341 - 58 390 3 305.79 0.00 3 305.79 0.00 0.00 0.00 58 391 - 58 440 3 314.79 0.00 3 314.79 0.00 0.00 0.00 58 441 - 58 490 3 323.79 0.00 3 323.79 0.00 0.00 0.00 58 491 - 58 540 3 332.79 0.00 3 332.79 0.00 0.00 0.00 58 541 - 58 590 3 341.79 0.00 3 341.79 0.00 0.00 0.00 58 591 - 58 640 3 350.79 0.00 3 350.79 0.00 0.00 0.00 58 641 - 58 690 3 359.79 0.00 3 359.79 0.00 0.00 0.00 58 691 - 58 740 3 368.79 0.00 3 368.79 0.00 0.00 0.00 58 741 - 58 790 3 377.79 0.00 3 377.79 0.00 0.00 0.00 58 791 - 58 840 3 386.79 0.00 3 386.79 0.00 0.00 0.00 58 841 - 58 890 3 395.79 0.00 3 395.79 0.00 0.00 0.00 58 891 - 58 940 3 404.79 0.00 3 404.79 0.00 0.00 0.00 58 941 - 58 990 3 413.79 0.00 3 413.79 0.00 0.00 0.00 58 991 - 59 040 3 422.79 0.00 3 422.79 0.00 0.00 0.00 59 041 - 59 090 3 431.79 0.00 3 431.79 0.00 0.00 0.00 59 091 - 59 140 3 440.79 0.00 3 440.79 0.00 0.00 0.00 59 141 - 59 190 3 449.79 0.00 3 449.79 0.00 0.00 0.00 59 191 - 59 240 3 458.79 0.00 3 458.79 0.00 0.00 0.00 59 241 - 59 290 3 467.79 0.00 3 467.79 0.00 0.00 0.00 59 291 - 59 340 3 476.79 0.00 3 476.79 0.00 0.00 0.00 59 341 - 59 390 3 485.79 0.00 3 485.79 0.00 0.00 0.00 59 391 - 59 440 3 494.79 0.00 3 494.79 0.00 0.00 0.00 59 441 - 59 490 3 503.79 0.00 3 503.79 0.00 0.00 0.00

R 56 991 - R 59 490



Revision # 0






SITE + PAYE

59 491 - 59 540 3 512.79 0.00 3 512.79 0.00 0.00 0.00 59 541 - 59 590 3 521.79 0.00 3 521.79 0.00 0.00 0.00 59 591 - 59 640 3 530.79 0.00 3 530.79 0.00 0.00 0.00 59 641 - 59 690 3 539.79 0.00 3 539.79 0.00 0.00 0.00 59 691 - 59 740 3 548.79 0.00 3 548.79 0.00 0.00 0.00 59 741 - 59 790 3 557.79 0.00 3 557.79 0.00 0.00 0.00 59 791 - 59 840 3 566.79 0.00 3 566.79 0.00 0.00 0.00 59 841 - 59 890 3 575.79 0.00 3 575.79 0.00 0.00 0.00 59 891 - 59 940 3 584.79 0.00 3 584.79 0.00 0.00 0.00 59 941 - 59 990 3 593.79 0.00 3 593.79 0.00 0.00 0.00 59 991 - 60 040 3 600.00 2.79 3 602.79 0.00 0.00 0.00 60 041 - 60 090 3 600.00 11.79 3 611.79 0.00 0.00 0.00 60 091 - 60 140 3 600.00 20.79 3 620.79 0.00 0.00 0.00 60 141 - 60 190 3 600.00 29.79 3 629.79 0.00 0.00 0.00 60 191 - 60 240 3 600.00 38.79 3 638.79 0.00 0.00 0.00 60 241 - 60 290 3 600.00 47.79 3 647.79 0.00 0.00 0.00 60 291 - 60 340 3 600.00 56.79 3 656.79 0.00 0.00 0.00 60 341 - 60 390 3 600.00 65.79 3 665.79 0.00 0.00 0.00 60 391 - 60 440 3 600.00 74.79 3 674.79 0.00 0.00 0.00 60 441 - 60 490 3 600.00 83.79 3 683.79 0.00 0.00 0.00 60 491 - 60 540 3 600.00 92.79 3 692.79 0.00 0.00 0.00 60 541 - 60 590 3 600.00 101.79 3 701.79 0.00 0.00 0.00 60 591 - 60 640 3 600.00 110.79 3 710.79 0.00 0.00 0.00 60 641 - 60 690 3 600.00 119.79 3 719.79 0.00 0.00 0.00 60 691 - 60 740 3 600.00 128.79 3 728.79 0.00 0.00 0.00 60 741 - 60 790 3 600.00 137.79 3 737.79 0.00 0.00 0.00 60 791 - 60 840 3 600.00 146.79 3 746.79 0.00 0.00 0.00 60 841 - 60 890 3 600.00 155.79 3 755.79 0.00 0.00 0.00 60 891 - 60 940 3 600.00 164.79 3 764.79 0.00 0.00 0.00 60 941 - 60 990 3 600.00 173.79 3 773.79 0.00 0.00 0.00 60 991 - 61 040 3 600.00 182.79 3 782.79 0.00 0.00 0.00 61 041 - 61 090 3 600.00 191.79 3 791.79 0.00 0.00 0.00 61 091 - 61 140 3 600.00 200.79 3 800.79 0.00 0.00 0.00 61 141 - 61 190 3 600.00 209.79 3 809.79 0.00 0.00 0.00 61 191 - 61 240 3 600.00 218.79 3 818.79 0.00 0.00 0.00 61 241 - 61 290 3 600.00 227.79 3 827.79 0.00 0.00 0.00 61 291 - 61 340 3 600.00 236.79 3 836.79 0.00 0.00 0.00 61 341 - 61 390 3 600.00 245.79 3 845.79 0.00 0.00 0.00 61 391 - 61 440 3 600.00 254.79 3 854.79 0.00 0.00 0.00 61 441 - 61 490 3 600.00 263.79 3 863.79 0.00 0.00 0.00 61 491 - 61 540 3 600.00 272.79 3 872.79 0.00 0.00 0.00 61 541 - 61 590 3 600.00 281.79 3 881.79 0.00 0.00 0.00 61 591 - 61 640 3 600.00 290.79 3 890.79 0.00 0.00 0.00 61 641 - 61 690 3 600.00 299.79 3 899.79 0.00 0.00 0.00 61 691 - 61 740 3 600.00 308.79 3 908.79 0.00 0.00 0.00 61 741 - 61 790 3 600.00 317.79 3 917.79 0.00 0.00 0.00 61 791 - 61 840 3 600.00 326.79 3 926.79 0.00 0.00 0.00 61 841 - 61 890 3 600.00 335.79 3 935.79 0.00 0.00 0.00 61 891 - 61 940 3 600.00 344.79 3 944.79 0.00 0.00 0.00 61 941 - 61 990 3 600.00 353.79 3 953.79 0.00 0.00 0.00

R 59 491 - R 61 990



Revision # 0






SITE + PAYE

61 991 - 62 090 3 600.00 367.29 3 967.29 0.00 0.00 0.00 62 091 - 62 190 3 600.00 385.29 3 985.29 0.00 0.00 0.00 62 191 - 62 290 3 600.00 403.29 4 003.29 0.00 0.00 0.00 62 291 - 62 390 3 600.00 421.29 4 021.29 0.00 0.00 0.00 62 391 - 62 490 3 600.00 439.29 4 039.29 0.00 0.00 0.00 62 491 - 62 590 3 600.00 457.29 4 057.29 0.00 0.00 0.00 62 591 - 62 690 3 600.00 475.29 4 075.29 0.00 0.00 0.00 62 691 - 62 790 3 600.00 493.29 4 093.29 0.00 0.00 0.00 62 791 - 62 890 3 600.00 511.29 4 111.29 0.00 0.00 0.00 62 891 - 62 990 3 600.00 529.29 4 129.29 0.00 0.00 0.00 62 991 - 63 090 3 600.00 547.29 4 147.29 0.00 0.00 0.00 63 091 - 63 190 3 600.00 565.29 4 165.29 0.00 0.00 0.00 63 191 - 63 290 3 600.00 583.29 4 183.29 0.00 0.00 0.00 63 291 - 63 390 3 600.00 601.29 4 201.29 0.00 0.00 0.00 63 391 - 63 490 3 600.00 619.29 4 219.29 0.00 0.00 0.00 63 491 - 63 590 3 600.00 637.29 4 237.29 0.00 0.00 0.00 63 591 - 63 690 3 600.00 655.29 4 255.29 0.00 0.00 0.00 63 691 - 63 790 3 600.00 673.29 4 273.29 0.00 0.00 0.00 63 791 - 63 890 3 600.00 691.29 4 291.29 0.00 0.00 0.00 63 891 - 63 990 3 600.00 709.29 4 309.29 0.00 0.00 0.00 63 991 - 64 090 3 600.00 727.29 4 327.29 0.00 0.00 0.00 64 091 - 64 190 3 600.00 745.29 4 345.29 0.00 0.00 0.00 64 191 - 64 290 3 600.00 763.29 4 363.29 0.00 0.00 0.00 64 291 - 64 390 3 600.00 781.29 4 381.29 0.00 0.00 0.00 64 391 - 64 490 3 600.00 799.29 4 399.29 0.00 0.00 0.00 64 491 - 64 590 3 600.00 817.29 4 417.29 0.00 0.00 0.00 64 591 - 64 690 3 600.00 835.29 4 435.29 0.00 0.00 0.00 64 691 - 64 790 3 600.00 853.29 4 453.29 0.00 0.00 0.00 64 791 - 64 890 3 600.00 871.29 4 471.29 0.00 0.00 0.00 64 891 - 64 990 3 600.00 889.29 4 489.29 0.00 0.00 0.00 64 991 - 65 090 3 600.00 907.29 4 507.29 0.00 7.29 7.29 65 091 - 65 190 3 600.00 925.29 4 525.29 0.00 25.29 25.29 65 191 - 65 290 3 600.00 943.29 4 543.29 0.00 43.29 43.29 65 291 - 65 390 3 600.00 961.29 4 561.29 0.00 61.29 61.29 65 391 - 65 490 3 600.00 979.29 4 579.29 0.00 79.29 79.29 65 491 - 65 590 3 600.00 997.29 4 597.29 0.00 97.29 97.29 65 591 - 65 690 3 600.00 1 015.29 4 615.29 0.00 115.29 115.29 65 691 - 65 790 3 600.00 1 033.29 4 633.29 0.00 133.29 133.29 65 791 - 65 890 3 600.00 1 051.29 4 651.29 0.00 151.29 151.29 65 891 - 65 990 3 600.00 1 069.29 4 669.29 0.00 169.29 169.29 65 991 - 66 090 3 600.00 1 087.29 4 687.29 0.00 187.29 187.29 66 091 - 66 190 3 600.00 1 105.29 4 705.29 0.00 205.29 205.29 66 191 - 66 290 3 600.00 1 123.29 4 723.29 0.00 223.29 223.29 66 291 - 66 390 3 600.00 1 141.29 4 741.29 0.00 241.29 241.29 66 391 - 66 490 3 600.00 1 159.29 4 759.29 0.00 259.29 259.29 66 491 - 66 590 3 600.00 1 177.29 4 777.29 0.00 277.29 277.29 66 591 - 66 690 3 600.00 1 195.29 4 795.29 0.00 295.29 295.29 66 691 - 66 790 3 600.00 1 213.29 4 813.29 0.00 313.29 313.29 66 791 - 66 890 3 600.00 1 231.29 4 831.29 0.00 331.29 331.29 66 891 - 66 990 3 600.00 1 249.29 4 849.29 0.00 349.29 349.29

R 61 991 - R 66 990



Revision # 0






SITE + PAYE

66 991 - 67 140 3 600.00 1 271.79 4 871.79 0.00 371.79 371.79 67 141 - 67 290 3 600.00 1 298.79 4 898.79 0.00 398.79 398.79 67 291 - 67 440 3 600.00 1 325.79 4 925.79 0.00 425.79 425.79 67 441 - 67 590 3 600.00 1 352.79 4 952.79 0.00 452.79 452.79 67 591 - 67 740 3 600.00 1 379.79 4 979.79 0.00 479.79 479.79 67 741 - 67 890 3 600.00 1 406.79 5 006.79 0.00 506.79 506.79 67 891 - 68 040 3 600.00 1 433.79 5 033.79 0.00 533.79 533.79 68 041 - 68 190 3 600.00 1 460.79 5 060.79 0.00 560.79 560.79 68 191 - 68 340 3 600.00 1 487.79 5 087.79 0.00 587.79 587.79 68 341 - 68 490 3 600.00 1 514.79 5 114.79 0.00 614.79 614.79 68 491 - 68 640 3 600.00 1 541.79 5 141.79 0.00 641.79 641.79 68 641 - 68 790 3 600.00 1 568.79 5 168.79 0.00 668.79 668.79 68 791 - 68 940 3 600.00 1 595.79 5 195.79 0.00 695.79 695.79 68 941 - 69 090 3 600.00 1 622.79 5 222.79 0.00 722.79 722.79 69 091 - 69 240 3 600.00 1 649.79 5 249.79 0.00 749.79 749.79 69 241 - 69 390 3 600.00 1 676.79 5 276.79 0.00 776.79 776.79 69 391 - 69 540 3 600.00 1 703.79 5 303.79 0.00 803.79 803.79 69 541 - 69 690 3 600.00 1 730.79 5 330.79 0.00 830.79 830.79 69 691 - 69 840 3 600.00 1 757.79 5 357.79 0.00 857.79 857.79 69 841 - 69 990 3 600.00 1 784.79 5 384.79 0.00 884.79 884.79 69 991 - 70 140 3 600.00 1 811.79 5 411.79 0.00 911.79 911.79 70 141 - 70 290 3 600.00 1 838.79 5 438.79 0.00 938.79 938.79 70 291 - 70 440 3 600.00 1 865.79 5 465.79 0.00 965.79 965.79 70 441 - 70 590 3 600.00 1 892.79 5 492.79 0.00 992.79 992.79 70 591 - 70 740 3 600.00 1 919.79 5 519.79 0.00 1 019.79 1 019.79 70 741 - 70 890 3 600.00 1 946.79 5 546.79 0.00 1 046.79 1 046.79 70 891 - 71 040 3 600.00 1 973.79 5 573.79 0.00 1 073.79 1 073.79 71 041 - 71 190 3 600.00 2 000.79 5 600.79 0.00 1 100.79 1 100.79 71 191 - 71 340 3 600.00 2 027.79 5 627.79 0.00 1 127.79 1 127.79 71 341 - 71 490 3 600.00 2 054.79 5 654.79 0.00 1 154.79 1 154.79 71 491 - 71 640 3 600.00 2 081.79 5 681.79 0.00 1 181.79 1 181.79 71 641 - 71 790 3 600.00 2 108.79 5 708.79 0.00 1 208.79 1 208.79 71 791 - 71 940 3 600.00 2 135.79 5 735.79 0.00 1 235.79 1 235.79 71 941 - 72 090 3 600.00 2 162.79 5 762.79 0.00 1 262.79 1 262.79 72 091 - 72 240 3 600.00 2 189.79 5 789.79 0.00 1 289.79 1 289.79 72 241 - 72 390 3 600.00 2 216.79 5 816.79 0.00 1 316.79 1 316.79 72 391 - 72 540 3 600.00 2 243.79 5 843.79 0.00 1 343.79 1 343.79 72 541 - 72 690 3 600.00 2 270.79 5 870.79 0.00 1 370.79 1 370.79 72 691 - 72 840 3 600.00 2 297.79 5 897.79 0.00 1 397.79 1 397.79 72 841 - 72 990 3 600.00 2 324.79 5 924.79 0.00 1 424.79 1 424.79 72 991 - 73 140 3 600.00 2 351.79 5 951.79 0.00 1 451.79 1 451.79 73 141 - 73 290 3 600.00 2 378.79 5 978.79 0.00 1 478.79 1 478.79 73 291 - 73 440 3 600.00 2 405.79 6 005.79 0.00 1 505.79 1 505.79 73 441 - 73 590 3 600.00 2 432.79 6 032.79 0.00 1 532.79 1 532.79 73 591 - 73 740 3 600.00 2 459.79 6 059.79 0.00 1 559.79 1 559.79 73 741 - 73 890 3 600.00 2 486.79 6 086.79 0.00 1 586.79 1 586.79 73 891 - 74 040 3 600.00 2 513.79 6 113.79 0.00 1 613.79 1 613.79 74 041 - 74 190 3 600.00 2 540.79 6 140.79 0.00 1 640.79 1 640.79 74 191 - 74 340 3 600.00 2 567.79 6 167.79 0.00 1 667.79 1 667.79 74 341 - 74 490 3 600.00 2 594.79 6 194.79 0.00 1 694.79 1 694.79

R 66 991 - R 74 490



Revision # 0






SITE + PAYE

74 491 - 74 690 3 600.00 2 626.29 6 226.29 0.00 1 726.29 1 726.29 74 691 - 74 890 3 600.00 2 662.29 6 262.29 0.00 1 762.29 1 762.29 74 891 - 75 090 3 600.00 2 698.29 6 298.29 0.00 1 798.29 1 798.29 75 091 - 75 290 3 600.00 2 734.29 6 334.29 0.00 1 834.29 1 834.29 75 291 - 75 490 3 600.00 2 770.29 6 370.29 0.00 1 870.29 1 870.29 75 491 - 75 690 3 600.00 2 806.29 6 406.29 0.00 1 906.29 1 906.29 75 691 - 75 890 3 600.00 2 842.29 6 442.29 0.00 1 942.29 1 942.29 75 891 - 76 090 3 600.00 2 878.29 6 478.29 0.00 1 978.29 1 978.29 76 091 - 76 290 3 600.00 2 914.29 6 514.29 0.00 2 014.29 2 014.29 76 291 - 76 490 3 600.00 2 950.29 6 550.29 0.00 2 050.29 2 050.29 76 491 - 76 690 3 600.00 2 986.29 6 586.29 0.00 2 086.29 2 086.29 76 691 - 76 890 3 600.00 3 022.29 6 622.29 0.00 2 122.29 2 122.29 76 891 - 77 090 3 600.00 3 058.29 6 658.29 0.00 2 158.29 2 158.29 77 091 - 77 290 3 600.00 3 094.29 6 694.29 0.00 2 194.29 2 194.29 77 291 - 77 490 3 600.00 3 130.29 6 730.29 0.00 2 230.29 2 230.29 77 491 - 77 690 3 600.00 3 166.29 6 766.29 0.00 2 266.29 2 266.29 77 691 - 77 890 3 600.00 3 202.29 6 802.29 0.00 2 302.29 2 302.29 77 891 - 78 090 3 600.00 3 238.29 6 838.29 0.00 2 338.29 2 338.29 78 091 - 78 290 3 600.00 3 274.29 6 874.29 0.00 2 374.29 2 374.29 78 291 - 78 490 3 600.00 3 310.29 6 910.29 0.00 2 410.29 2 410.29 78 491 - 78 690 3 600.00 3 346.29 6 946.29 0.00 2 446.29 2 446.29 78 691 - 78 890 3 600.00 3 382.29 6 982.29 0.00 2 482.29 2 482.29 78 891 - 79 090 3 600.00 3 418.29 7 018.29 0.00 2 518.29 2 518.29 79 091 - 79 290 3 600.00 3 454.29 7 054.29 0.00 2 554.29 2 554.29 79 291 - 79 490 3 600.00 3 490.29 7 090.29 0.00 2 590.29 2 590.29 79 491 - 79 690 3 600.00 3 526.29 7 126.29 0.00 2 626.29 2 626.29 79 691 - 79 890 3 600.00 3 562.29 7 162.29 0.00 2 662.29 2 662.29 79 891 - 80 090 3 600.00 3 598.29 7 198.29 0.00 2 698.29 2 698.29 80 091 - 80 290 3 600.00 3 634.29 7 234.29 0.00 2 734.29 2 734.29 80 291 - 80 490 3 600.00 3 670.29 7 270.29 0.00 2 770.29 2 770.29 80 491 - 80 690 3 600.00 3 706.29 7 306.29 0.00 2 806.29 2 806.29 80 691 - 80 890 3 600.00 3 742.29 7 342.29 0.00 2 842.29 2 842.29 80 891 - 81 090 3 600.00 3 778.29 7 378.29 0.00 2 878.29 2 878.29 81 091 - 81 290 3 600.00 3 814.29 7 414.29 0.00 2 914.29 2 914.29 81 291 - 81 490 3 600.00 3 850.29 7 450.29 0.00 2 950.29 2 950.29 81 491 - 81 690 3 600.00 3 886.29 7 486.29 0.00 2 986.29 2 986.29 81 691 - 81 890 3 600.00 3 922.29 7 522.29 0.00 3 022.29 3 022.29 81 891 - 82 090 3 600.00 3 958.29 7 558.29 0.00 3 058.29 3 058.29 82 091 - 82 290 3 600.00 3 994.29 7 594.29 0.00 3 094.29 3 094.29 82 291 - 82 490 3 600.00 4 030.29 7 630.29 0.00 3 130.29 3 130.29 82 491 - 82 690 3 600.00 4 066.29 7 666.29 0.00 3 166.29 3 166.29 82 691 - 82 890 3 600.00 4 102.29 7 702.29 0.00 3 202.29 3 202.29 82 891 - 83 090 3 600.00 4 138.29 7 738.29 0.00 3 238.29 3 238.29 83 091 - 83 290 3 600.00 4 174.29 7 774.29 0.00 3 274.29 3 274.29 83 291 - 83 490 3 600.00 4 210.29 7 810.29 0.00 3 310.29 3 310.29 83 491 - 83 690 3 600.00 4 246.29 7 846.29 0.00 3 346.29 3 346.29 83 691 - 83 890 3 600.00 4 282.29 7 882.29 0.00 3 382.29 3 382.29 83 891 - 84 090 3 600.00 4 318.29 7 918.29 0.00 3 418.29 3 418.29 84 091 - 84 290 3 600.00 4 354.29 7 954.29 0.00 3 454.29 3 454.29 84 291 - 84 490 3 600.00 4 390.29 7 990.29 0.00 3 490.29 3 490.29

R 74 491 - R 84 490



Revision # 0






SITE + PAYE

84 491 - 84 740 3 600.00 4 430.79 8 030.79 0.00 3 530.79 3 530.79 84 741 - 84 990 3 600.00 4 475.79 8 075.79 0.00 3 575.79 3 575.79 84 991 - 85 240 3 600.00 4 520.79 8 120.79 0.00 3 620.79 3 620.79 85 241 - 85 490 3 600.00 4 565.79 8 165.79 0.00 3 665.79 3 665.79 85 491 - 85 740 3 600.00 4 610.79 8 210.79 0.00 3 710.79 3 710.79 85 741 - 85 990 3 600.00 4 655.79 8 255.79 0.00 3 755.79 3 755.79 85 991 - 86 240 3 600.00 4 700.79 8 300.79 0.00 3 800.79 3 800.79 86 241 - 86 490 3 600.00 4 745.79 8 345.79 0.00 3 845.79 3 845.79 86 491 - 86 740 3 600.00 4 790.79 8 390.79 0.00 3 890.79 3 890.79 86 741 - 86 990 3 600.00 4 835.79 8 435.79 0.00 3 935.79 3 935.79 86 991 - 87 240 3 600.00 4 880.79 8 480.79 0.00 3 980.79 3 980.79 87 241 - 87 490 3 600.00 4 925.79 8 525.79 0.00 4 025.79 4 025.79 87 491 - 87 740 3 600.00 4 970.79 8 570.79 0.00 4 070.79 4 070.79 87 741 - 87 990 3 600.00 5 015.79 8 615.79 0.00 4 115.79 4 115.79 87 991 - 88 240 3 600.00 5 060.79 8 660.79 0.00 4 160.79 4 160.79 88 241 - 88 490 3 600.00 5 105.79 8 705.79 0.00 4 205.79 4 205.79 88 491 - 88 740 3 600.00 5 150.79 8 750.79 0.00 4 250.79 4 250.79 88 741 - 88 990 3 600.00 5 195.79 8 795.79 0.00 4 295.79 4 295.79 88 991 - 89 240 3 600.00 5 240.79 8 840.79 0.00 4 340.79 4 340.79 89 241 - 89 490 3 600.00 5 285.79 8 885.79 0.00 4 385.79 4 385.79 89 491 - 89 740 3 600.00 5 330.79 8 930.79 0.00 4 430.79 4 430.79 89 741 - 89 990 3 600.00 5 375.79 8 975.79 0.00 4 475.79 4 475.79 89 991 - 90 240 3 600.00 5 420.79 9 020.79 0.00 4 520.79 4 520.79 90 241 - 90 490 3 600.00 5 465.79 9 065.79 0.00 4 565.79 4 565.79 90 491 - 90 740 3 600.00 5 510.79 9 110.79 0.00 4 610.79 4 610.79 90 741 - 90 990 3 600.00 5 555.79 9 155.79 0.00 4 655.79 4 655.79 90 991 - 91 240 3 600.00 5 600.79 9 200.79 0.00 4 700.79 4 700.79 91 241 - 91 490 3 600.00 5 645.79 9 245.79 0.00 4 745.79 4 745.79 91 491 - 91 740 3 600.00 5 690.79 9 290.79 0.00 4 790.79 4 790.79 91 741 - 91 990 3 600.00 5 735.79 9 335.79 0.00 4 835.79 4 835.79 91 991 - 92 240 3 600.00 5 780.79 9 380.79 0.00 4 880.79 4 880.79 92 241 - 92 490 3 600.00 5 825.79 9 425.79 0.00 4 925.79 4 925.79 92 491 - 92 740 3 600.00 5 870.79 9 470.79 0.00 4 970.79 4 970.79 92 741 - 92 990 3 600.00 5 915.79 9 515.79 0.00 5 015.79 5 015.79 92 991 - 93 240 3 600.00 5 960.79 9 560.79 0.00 5 060.79 5 060.79 93 241 - 93 490 3 600.00 6 005.79 9 605.79 0.00 5 105.79 5 105.79 93 491 - 93 740 3 600.00 6 050.79 9 650.79 0.00 5 150.79 5 150.79 93 741 - 93 990 3 600.00 6 095.79 9 695.79 0.00 5 195.79 5 195.79 93 991 - 94 240 3 600.00 6 140.79 9 740.79 0.00 5 240.79 5 240.79 94 241 - 94 490 3 600.00 6 185.79 9 785.79 0.00 5 285.79 5 285.79 94 491 - 94 740 3 600.00 6 230.79 9 830.79 0.00 5 330.79 5 330.79 94 741 - 94 990 3 600.00 6 275.79 9 875.79 0.00 5 375.79 5 375.79 94 991 - 95 240 3 600.00 6 320.79 9 920.79 0.00 5 420.79 5 420.79 95 241 - 95 490 3 600.00 6 365.79 9 965.79 0.00 5 465.79 5 465.79 95 491 - 95 740 3 600.00 6 410.79 10 010.79 0.00 5 510.79 5 510.79 95 741 - 95 990 3 600.00 6 455.79 10 055.79 0.00 5 555.79 5 555.79 95 991 - 96 240 3 600.00 6 500.79 10 100.79 0.00 5 600.79 5 600.79 96 241 - 96 490 3 600.00 6 545.79 10 145.79 0.00 5 645.79 5 645.79 96 491 - 96 740 3 600.00 6 590.79 10 190.79 0.00 5 690.79 5 690.79 96 741 - 96 990 3 600.00 6 635.79 10 235.79 0.00 5 735.79 5 735.79

R 84 491 - R 96 990



Revision # 0






SITE + PAYE

96 991 - 97 290 3 600.00 6 685.29 10 285.29 0.00 5 785.29 5 785.29 97 291 - 97 590 3 600.00 6 739.29 10 339.29 0.00 5 839.29 5 839.29 97 591 - 97 890 3 600.00 6 793.29 10 393.29 0.00 5 893.29 5 893.29 97 891 - 98 190 3 600.00 6 847.29 10 447.29 0.00 5 947.29 5 947.29 98 191 - 98 490 3 600.00 6 901.29 10 501.29 0.00 6 001.29 6 001.29 98 491 - 98 790 3 600.00 6 955.29 10 555.29 0.00 6 055.29 6 055.29 98 791 - 99 090 3 600.00 7 009.29 10 609.29 0.00 6 109.29 6 109.29 99 091 - 99 390 3 600.00 7 063.29 10 663.29 0.00 6 163.29 6 163.29 99 391 - 99 690 3 600.00 7 117.29 10 717.29 0.00 6 217.29 6 217.29 99 691 - 99 990 3 600.00 7 171.29 10 771.29 0.00 6 271.29 6 271.29 99 991 - 100 290 3 600.00 7 235.13 10 835.13 0.00 6 335.13 6 335.13

100 291 - 100 590 3 600.00 7 310.13 10 910.13 0.00 6 410.13 6 410.13 100 591 - 100 890 3 600.00 7 385.13 10 985.13 0.00 6 485.13 6 485.13 100 891 - 101 190 3 600.00 7 460.13 11 060.13 0.00 6 560.13 6 560.13 101 191 - 101 490 3 600.00 7 535.13 11 135.13 0.00 6 635.13 6 635.13 101 491 - 101 790 3 600.00 7 610.13 11 210.13 0.00 6 710.13 6 710.13 101 791 - 102 090 3 600.00 7 685.13 11 285.13 0.00 6 785.13 6 785.13 102 091 - 102 390 3 600.00 7 760.13 11 360.13 0.00 6 860.13 6 860.13 102 391 - 102 690 3 600.00 7 835.13 11 435.13 0.00 6 935.13 6 935.13 102 691 - 102 990 3 600.00 7 910.13 11 510.13 0.00 7 010.13 7 010.13 102 991 - 103 290 3 600.00 7 985.13 11 585.13 0.00 7 085.13 7 085.13 103 291 - 103 590 3 600.00 8 060.13 11 660.13 0.00 7 160.13 7 160.13 103 591 - 103 890 3 600.00 8 135.13 11 735.13 0.00 7 235.13 7 235.13 103 891 - 104 190 3 600.00 8 210.13 11 810.13 0.00 7 310.13 7 310.13 104 191 - 104 490 3 600.00 8 285.13 11 885.13 0.00 7 385.13 7 385.13 104 491 - 104 790 3 600.00 8 360.13 11 960.13 0.00 7 460.13 7 460.13 104 791 - 105 090 3 600.00 8 435.13 12 035.13 0.00 7 535.13 7 535.13 105 091 - 105 390 3 600.00 8 510.13 12 110.13 0.00 7 610.13 7 610.13 105 391 - 105 690 3 600.00 8 585.13 12 185.13 0.00 7 685.13 7 685.13 105 691 - 105 990 3 600.00 8 660.13 12 260.13 0.00 7 760.13 7 760.13 105 991 - 106 290 3 600.00 8 735.13 12 335.13 0.00 7 835.13 7 835.13 106 291 - 106 590 3 600.00 8 810.13 12 410.13 0.00 7 910.13 7 910.13 106 591 - 106 890 3 600.00 8 885.13 12 485.13 0.00 7 985.13 7 985.13 106 891 - 107 190 3 600.00 8 960.13 12 560.13 0.00 8 060.13 8 060.13 107 191 - 107 490 3 600.00 9 035.13 12 635.13 0.00 8 135.13 8 135.13 107 491 - 107 790 3 600.00 9 110.13 12 710.13 0.00 8 210.13 8 210.13 107 791 - 108 090 3 600.00 9 185.13 12 785.13 0.00 8 285.13 8 285.13 108 091 - 108 390 3 600.00 9 260.13 12 860.13 0.00 8 360.13 8 360.13 108 391 - 108 690 3 600.00 9 335.13 12 935.13 0.00 8 435.13 8 435.13 108 691 - 108 990 3 600.00 9 410.13 13 010.13 0.00 8 510.13 8 510.13 108 991 - 109 290 3 600.00 9 485.13 13 085.13 0.00 8 585.13 8 585.13 109 291 - 109 590 3 600.00 9 560.13 13 160.13 0.00 8 660.13 8 660.13 109 591 - 109 890 3 600.00 9 635.13 13 235.13 0.00 8 735.13 8 735.13 109 891 - 110 190 3 600.00 9 710.13 13 310.13 0.00 8 810.13 8 810.13 110 191 - 110 490 3 600.00 9 785.13 13 385.13 0.00 8 885.13 8 885.13 110 491 - 110 790 3 600.00 9 860.13 13 460.13 0.00 8 960.13 8 960.13 110 791 - 111 090 3 600.00 9 935.13 13 535.13 0.00 9 035.13 9 035.13 111 091 - 111 390 3 600.00 10 010.13 13 610.13 0.00 9 110.13 9 110.13 111 391 - 111 690 3 600.00 10 085.13 13 685.13 0.00 9 185.13 9 185.13 111 691 - 111 990 3 600.00 10 160.13 13 760.13 0.00 9 260.13 9 260.13

R 96 991 - R 111 990



Revision # 0






SITE + PAYE

111 991 - 112 340 3 600.00 10 241.38 13 841.38 0.00 9 341.38 9 341.38 112 341 - 112 690 3 600.00 10 328.88 13 928.88 0.00 9 428.88 9 428.88 112 691 - 113 040 3 600.00 10 416.38 14 016.38 0.00 9 516.38 9 516.38 113 041 - 113 390 3 600.00 10 503.88 14 103.88 0.00 9 603.88 9 603.88 113 391 - 113 740 3 600.00 10 591.38 14 191.38 0.00 9 691.38 9 691.38 113 741 - 114 090 3 600.00 10 678.88 14 278.88 0.00 9 778.88 9 778.88 114 091 - 114 440 3 600.00 10 766.38 14 366.38 0.00 9 866.38 9 866.38 114 441 - 114 790 3 600.00 10 853.88 14 453.88 0.00 9 953.88 9 953.88 114 791 - 115 140 3 600.00 10 941.38 14 541.38 0.00 10 041.38 10 041.38 115 141 - 115 490 3 600.00 11 028.88 14 628.88 0.00 10 128.88 10 128.88 115 491 - 115 840 3 600.00 11 116.38 14 716.38 0.00 10 216.38 10 216.38 115 841 - 116 190 3 600.00 11 203.88 14 803.88 0.00 10 303.88 10 303.88 116 191 - 116 540 3 600.00 11 291.38 14 891.38 0.00 10 391.38 10 391.38 116 541 - 116 890 3 600.00 11 378.88 14 978.88 0.00 10 478.88 10 478.88 116 891 - 117 240 3 600.00 11 466.38 15 066.38 0.00 10 566.38 10 566.38 117 241 - 117 590 3 600.00 11 553.88 15 153.88 0.00 10 653.88 10 653.88 117 591 - 117 940 3 600.00 11 641.38 15 241.38 0.00 10 741.38 10 741.38 117 941 - 118 290 3 600.00 11 728.88 15 328.88 0.00 10 828.88 10 828.88 118 291 - 118 640 3 600.00 11 816.38 15 416.38 0.00 10 916.38 10 916.38 118 641 - 118 990 3 600.00 11 903.88 15 503.88 0.00 11 003.88 11 003.88 118 991 - 119 340 3 600.00 11 991.38 15 591.38 0.00 11 091.38 11 091.38 119 341 - 119 690 3 600.00 12 078.88 15 678.88 0.00 11 178.88 11 178.88 119 691 - 120 040 3 600.00 12 166.38 15 766.38 0.00 11 266.38 11 266.38 120 041 - 120 390 3 600.00 12 253.88 15 853.88 0.00 11 353.88 11 353.88 120 391 - 120 740 3 600.00 12 341.38 15 941.38 0.00 11 441.38 11 441.38 120 741 - 121 090 3 600.00 12 428.88 16 028.88 0.00 11 528.88 11 528.88 121 091 - 121 440 3 600.00 12 516.38 16 116.38 0.00 11 616.38 11 616.38 121 441 - 121 790 3 600.00 12 603.88 16 203.88 0.00 11 703.88 11 703.88 121 791 - 122 140 3 600.00 12 691.38 16 291.38 0.00 11 791.38 11 791.38 122 141 - 122 490 3 600.00 12 778.88 16 378.88 0.00 11 878.88 11 878.88 122 491 - 122 840 3 600.00 12 866.38 16 466.38 0.00 11 966.38 11 966.38 122 841 - 123 190 3 600.00 12 953.88 16 553.88 0.00 12 053.88 12 053.88 123 191 - 123 540 3 600.00 13 041.38 16 641.38 0.00 12 141.38 12 141.38 123 541 - 123 890 3 600.00 13 128.88 16 728.88 0.00 12 228.88 12 228.88 123 891 - 124 240 3 600.00 13 216.38 16 816.38 0.00 12 316.38 12 316.38 124 241 - 124 590 3 600.00 13 303.88 16 903.88 0.00 12 403.88 12 403.88 124 591 - 124 940 3 600.00 13 391.38 16 991.38 0.00 12 491.38 12 491.38 124 941 - 125 290 3 600.00 13 478.88 17 078.88 0.00 12 578.88 12 578.88 125 291 - 125 640 3 600.00 13 566.38 17 166.38 0.00 12 666.38 12 666.38 125 641 - 125 990 3 600.00 13 653.88 17 253.88 0.00 12 753.88 12 753.88 125 991 - 126 340 3 600.00 13 741.38 17 341.38 0.00 12 841.38 12 841.38 126 341 - 126 690 3 600.00 13 828.88 17 428.88 0.00 12 928.88 12 928.88 126 691 - 127 040 3 600.00 13 916.38 17 516.38 0.00 13 016.38 13 016.38 127 041 - 127 390 3 600.00 14 003.88 17 603.88 0.00 13 103.88 13 103.88 127 391 - 127 740 3 600.00 14 091.38 17 691.38 0.00 13 191.38 13 191.38 127 741 - 128 090 3 600.00 14 178.88 17 778.88 0.00 13 278.88 13 278.88 128 091 - 128 440 3 600.00 14 266.38 17 866.38 0.00 13 366.38 13 366.38 128 441 - 128 790 3 600.00 14 353.88 17 953.88 0.00 13 453.88 13 453.88 128 791 - 129 140 3 600.00 14 441.38 18 041.38 0.00 13 541.38 13 541.38 129 141 - 129 490 3 600.00 14 528.88 18 128.88 0.00 13 628.88 13 628.88

R 111 991 - R 129 490



Revision # 0






SITE + PAYE

129 491 - 129 890 3 600.00 14 622.63 18 222.63 0.00 13 722.63 13 722.63 129 891 - 130 290 3 600.00 14 722.63 18 322.63 0.00 13 822.63 13 822.63 130 291 - 130 690 3 600.00 14 822.63 18 422.63 0.00 13 922.63 13 922.63 130 691 - 131 090 3 600.00 14 922.63 18 522.63 0.00 14 022.63 14 022.63 131 091 - 131 490 3 600.00 15 022.63 18 622.63 0.00 14 122.63 14 122.63 131 491 - 131 890 3 600.00 15 122.63 18 722.63 0.00 14 222.63 14 222.63 131 891 - 132 290 3 600.00 15 222.63 18 822.63 0.00 14 322.63 14 322.63 132 291 - 132 690 3 600.00 15 322.63 18 922.63 0.00 14 422.63 14 422.63 132 691 - 133 090 3 600.00 15 422.63 19 022.63 0.00 14 522.63 14 522.63 133 091 - 133 490 3 600.00 15 522.63 19 122.63 0.00 14 622.63 14 622.63 133 491 - 133 890 3 600.00 15 622.63 19 222.63 0.00 14 722.63 14 722.63 133 891 - 134 290 3 600.00 15 722.63 19 322.63 0.00 14 822.63 14 822.63 134 291 - 134 690 3 600.00 15 822.63 19 422.63 0.00 14 922.63 14 922.63 134 691 - 135 090 3 600.00 15 922.63 19 522.63 0.00 15 022.63 15 022.63 135 091 - 135 490 3 600.00 16 022.63 19 622.63 0.00 15 122.63 15 122.63 135 491 - 135 890 3 600.00 16 122.63 19 722.63 0.00 15 222.63 15 222.63 135 891 - 136 290 3 600.00 16 222.63 19 822.63 0.00 15 322.63 15 322.63 136 291 - 136 690 3 600.00 16 322.63 19 922.63 0.00 15 422.63 15 422.63 136 691 - 137 090 3 600.00 16 422.63 20 022.63 0.00 15 522.63 15 522.63 137 091 - 137 490 3 600.00 16 522.63 20 122.63 0.00 15 622.63 15 622.63 137 491 - 137 890 3 600.00 16 622.63 20 222.63 0.00 15 722.63 15 722.63 137 891 - 138 290 3 600.00 16 722.63 20 322.63 0.00 15 822.63 15 822.63 138 291 - 138 690 3 600.00 16 822.63 20 422.63 0.00 15 922.63 15 922.63 138 691 - 139 090 3 600.00 16 922.63 20 522.63 0.00 16 022.63 16 022.63 139 091 - 139 490 3 600.00 17 022.63 20 622.63 0.00 16 122.63 16 122.63 139 491 - 139 890 3 600.00 17 122.63 20 722.63 0.00 16 222.63 16 222.63 139 891 - 140 290 3 600.00 17 222.63 20 822.63 0.00 16 322.63 16 322.63 140 291 - 140 690 3 600.00 17 322.63 20 922.63 0.00 16 422.63 16 422.63 140 691 - 141 090 3 600.00 17 422.63 21 022.63 0.00 16 522.63 16 522.63 141 091 - 141 490 3 600.00 17 522.63 21 122.63 0.00 16 622.63 16 622.63 141 491 - 141 890 3 600.00 17 622.63 21 222.63 0.00 16 722.63 16 722.63 141 891 - 142 290 3 600.00 17 722.63 21 322.63 0.00 16 822.63 16 822.63 142 291 - 142 690 3 600.00 17 822.63 21 422.63 0.00 16 922.63 16 922.63 142 691 - 143 090 3 600.00 17 922.63 21 522.63 0.00 17 022.63 17 022.63 143 091 - 143 490 3 600.00 18 022.63 21 622.63 0.00 17 122.63 17 122.63 143 491 - 143 890 3 600.00 18 122.63 21 722.63 0.00 17 222.63 17 222.63 143 891 - 144 290 3 600.00 18 222.63 21 822.63 0.00 17 322.63 17 322.63 144 291 - 144 690 3 600.00 18 322.63 21 922.63 0.00 17 422.63 17 422.63 144 691 - 145 090 3 600.00 18 422.63 22 022.63 0.00 17 522.63 17 522.63 145 091 - 145 490 3 600.00 18 522.63 22 122.63 0.00 17 622.63 17 622.63 145 491 - 145 890 3 600.00 18 622.63 22 222.63 0.00 17 722.63 17 722.63 145 891 - 146 290 3 600.00 18 722.63 22 322.63 0.00 17 822.63 17 822.63 146 291 - 146 690 3 600.00 18 822.63 22 422.63 0.00 17 922.63 17 922.63 146 691 - 147 090 3 600.00 18 922.63 22 522.63 0.00 18 022.63 18 022.63 147 091 - 147 490 3 600.00 19 022.63 22 622.63 0.00 18 122.63 18 122.63 147 491 - 147 890 3 600.00 19 122.63 22 722.63 0.00 18 222.63 18 222.63 147 891 - 148 290 3 600.00 19 222.63 22 822.63 0.00 18 322.63 18 322.63 148 291 - 148 690 3 600.00 19 322.63 22 922.63 0.00 18 422.63 18 422.63 148 691 - 149 090 3 600.00 19 422.63 23 022.63 0.00 18 522.63 18 522.63 149 091 - 149 490 3 600.00 19 522.63 23 122.63 0.00 18 622.63 18 622.63

R 129 491 - R 149 490



Revision # 0






SITE + PAYE

149 491 - 149 890 3 600.00 19 622.63 23 222.63 0.00 18 722.63 18 722.63 149 891 - 150 290 3 600.00 19 722.63 23 322.63 0.00 18 822.63 18 822.63 150 291 - 150 690 3 600.00 19 822.63 23 422.63 0.00 18 922.63 18 922.63 150 691 - 151 090 3 600.00 19 922.63 23 522.63 0.00 19 022.63 19 022.63 151 091 - 151 490 3 600.00 20 022.63 23 622.63 0.00 19 122.63 19 122.63 151 491 - 151 890 3 600.00 20 122.63 23 722.63 0.00 19 222.63 19 222.63 151 891 - 152 290 3 600.00 20 222.63 23 822.63 0.00 19 322.63 19 322.63 152 291 - 152 690 3 600.00 20 322.63 23 922.63 0.00 19 422.63 19 422.63 152 691 - 153 090 3 600.00 20 422.63 24 022.63 0.00 19 522.63 19 522.63 153 091 - 153 490 3 600.00 20 522.63 24 122.63 0.00 19 622.63 19 622.63 153 491 - 153 890 3 600.00 20 622.63 24 222.63 0.00 19 722.63 19 722.63 153 891 - 154 290 3 600.00 20 722.63 24 322.63 0.00 19 822.63 19 822.63 154 291 - 154 690 3 600.00 20 822.63 24 422.63 0.00 19 922.63 19 922.63 154 691 - 155 090 3 600.00 20 922.63 24 522.63 0.00 20 022.63 20 022.63 155 091 - 155 490 3 600.00 21 022.63 24 622.63 0.00 20 122.63 20 122.63 155 491 - 155 890 3 600.00 21 122.63 24 722.63 0.00 20 222.63 20 222.63 155 891 - 156 290 3 600.00 21 222.63 24 822.63 0.00 20 322.63 20 322.63 156 291 - 156 690 3 600.00 21 322.63 24 922.63 0.00 20 422.63 20 422.63 156 691 - 157 090 3 600.00 21 422.63 25 022.63 0.00 20 522.63 20 522.63 157 091 - 157 490 3 600.00 21 522.63 25 122.63 0.00 20 622.63 20 622.63 157 491 - 157 890 3 600.00 21 622.63 25 222.63 0.00 20 722.63 20 722.63 157 891 - 158 290 3 600.00 21 722.63 25 322.63 0.00 20 822.63 20 822.63 158 291 - 158 690 3 600.00 21 822.63 25 422.63 0.00 20 922.63 20 922.63 158 691 - 159 090 3 600.00 21 922.63 25 522.63 0.00 21 022.63 21 022.63 159 091 - 159 490 3 600.00 22 022.63 25 622.63 0.00 21 122.63 21 122.63 159 491 - 159 890 3 600.00 22 122.63 25 722.63 0.00 21 222.63 21 222.63 159 891 - 160 290 3 600.00 22 227.15 25 827.15 0.00 21 327.15 21 327.15 160 291 - 160 690 3 600.00 22 347.15 25 947.15 0.00 21 447.15 21 447.15 160 691 - 161 090 3 600.00 22 467.15 26 067.15 0.00 21 567.15 21 567.15 161 091 - 161 490 3 600.00 22 587.15 26 187.15 0.00 21 687.15 21 687.15 161 491 - 161 890 3 600.00 22 707.15 26 307.15 0.00 21 807.15 21 807.15 161 891 - 162 290 3 600.00 22 827.15 26 427.15 0.00 21 927.15 21 927.15 162 291 - 162 690 3 600.00 22 947.15 26 547.15 0.00 22 047.15 22 047.15 162 691 - 163 090 3 600.00 23 067.15 26 667.15 0.00 22 167.15 22 167.15 163 091 - 163 490 3 600.00 23 187.15 26 787.15 0.00 22 287.15 22 287.15 163 491 - 163 890 3 600.00 23 307.15 26 907.15 0.00 22 407.15 22 407.15 163 891 - 164 290 3 600.00 23 427.15 27 027.15 0.00 22 527.15 22 527.15 164 291 - 164 690 3 600.00 23 547.15 27 147.15 0.00 22 647.15 22 647.15 164 691 - 165 090 3 600.00 23 667.15 27 267.15 0.00 22 767.15 22 767.15 165 091 - 165 490 3 600.00 23 787.15 27 387.15 0.00 22 887.15 22 887.15 165 491 - 165 890 3 600.00 23 907.15 27 507.15 0.00 23 007.15 23 007.15 165 891 - 166 290 3 600.00 24 027.15 27 627.15 0.00 23 127.15 23 127.15 166 291 - 166 690 3 600.00 24 147.15 27 747.15 0.00 23 247.15 23 247.15 166 691 - 167 090 3 600.00 24 267.15 27 867.15 0.00 23 367.15 23 367.15 167 091 - 167 490 3 600.00 24 387.15 27 987.15 0.00 23 487.15 23 487.15 167 491 - 167 890 3 600.00 24 507.15 28 107.15 0.00 23 607.15 23 607.15 167 891 - 168 290 3 600.00 24 627.15 28 227.15 0.00 23 727.15 23 727.15 168 291 - 168 690 3 600.00 24 747.15 28 347.15 0.00 23 847.15 23 847.15 168 691 - 169 090 3 600.00 24 867.15 28 467.15 0.00 23 967.15 23 967.15 169 091 - 169 490 3 600.00 24 987.15 28 587.15 0.00 24 087.15 24 087.15

R 149 491 - R 169 490



Revision # 0






SITE + PAYE

169 491 - 169 990 3 600.00 25 122.15 28 722.15 0.00 24 222.15 24 222.15 169 991 - 170 490 3 600.00 25 272.15 28 872.15 0.00 24 372.15 24 372.15 170 491 - 170 990 3 600.00 25 422.15 29 022.15 0.00 24 522.15 24 522.15 170 991 - 171 490 3 600.00 25 572.15 29 172.15 0.00 24 672.15 24 672.15 171 491 - 171 990 3 600.00 25 722.15 29 322.15 0.00 24 822.15 24 822.15 171 991 - 172 490 3 600.00 25 872.15 29 472.15 0.00 24 972.15 24 972.15 172 491 - 172 990 3 600.00 26 022.15 29 622.15 0.00 25 122.15 25 122.15 172 991 - 173 490 3 600.00 26 172.15 29 772.15 0.00 25 272.15 25 272.15 173 491 - 173 990 3 600.00 26 322.15 29 922.15 0.00 25 422.15 25 422.15 173 991 - 174 490 3 600.00 26 472.15 30 072.15 0.00 25 572.15 25 572.15 174 491 - 174 990 3 600.00 26 622.15 30 222.15 0.00 25 722.15 25 722.15 174 991 - 175 490 3 600.00 26 772.15 30 372.15 0.00 25 872.15 25 872.15 175 491 - 175 990 3 600.00 26 922.15 30 522.15 0.00 26 022.15 26 022.15 175 991 - 176 490 3 600.00 27 072.15 30 672.15 0.00 26 172.15 26 172.15 176 491 - 176 990 3 600.00 27 222.15 30 822.15 0.00 26 322.15 26 322.15 176 991 - 177 490 3 600.00 27 372.15 30 972.15 0.00 26 472.15 26 472.15 177 491 - 177 990 3 600.00 27 522.15 31 122.15 0.00 26 622.15 26 622.15 177 991 - 178 490 3 600.00 27 672.15 31 272.15 0.00 26 772.15 26 772.15 178 491 - 178 990 3 600.00 27 822.15 31 422.15 0.00 26 922.15 26 922.15 178 991 - 179 490 3 600.00 27 972.15 31 572.15 0.00 27 072.15 27 072.15 179 491 - 179 990 3 600.00 28 122.15 31 722.15 0.00 27 222.15 27 222.15 179 991 - 180 490 3 600.00 28 272.15 31 872.15 0.00 27 372.15 27 372.15 180 491 - 180 990 3 600.00 28 422.15 32 022.15 0.00 27 522.15 27 522.15 180 991 - 181 490 3 600.00 28 572.15 32 172.15 0.00 27 672.15 27 672.15 181 491 - 181 990 3 600.00 28 722.15 32 322.15 0.00 27 822.15 27 822.15 181 991 - 182 490 3 600.00 28 872.15 32 472.15 0.00 27 972.15 27 972.15 182 491 - 182 990 3 600.00 29 022.15 32 622.15 0.00 28 122.15 28 122.15 182 991 - 183 490 3 600.00 29 172.15 32 772.15 0.00 28 272.15 28 272.15 183 491 - 183 990 3 600.00 29 322.15 32 922.15 0.00 28 422.15 28 422.15 183 991 - 184 490 3 600.00 29 472.15 33 072.15 0.00 28 572.15 28 572.15 184 491 - 184 990 3 600.00 29 622.15 33 222.15 0.00 28 722.15 28 722.15 184 991 - 185 490 3 600.00 29 772.15 33 372.15 0.00 28 872.15 28 872.15 185 491 - 185 990 3 600.00 29 922.15 33 522.15 0.00 29 022.15 29 022.15 185 991 - 186 490 3 600.00 30 072.15 33 672.15 0.00 29 172.15 29 172.15 186 491 - 186 990 3 600.00 30 222.15 33 822.15 0.00 29 322.15 29 322.15 186 991 - 187 490 3 600.00 30 372.15 33 972.15 0.00 29 472.15 29 472.15 187 491 - 187 990 3 600.00 30 522.15 34 122.15 0.00 29 622.15 29 622.15 187 991 - 188 490 3 600.00 30 672.15 34 272.15 0.00 29 772.15 29 772.15 188 491 - 188 990 3 600.00 30 822.15 34 422.15 0.00 29 922.15 29 922.15 188 991 - 189 490 3 600.00 30 972.15 34 572.15 0.00 30 072.15 30 072.15 189 491 - 189 990 3 600.00 31 122.15 34 722.15 0.00 30 222.15 30 222.15 189 991 - 190 490 3 600.00 31 272.15 34 872.15 0.00 30 372.15 30 372.15 190 491 - 190 990 3 600.00 31 422.15 35 022.15 0.00 30 522.15 30 522.15 190 991 - 191 490 3 600.00 31 572.15 35 172.15 0.00 30 672.15 30 672.15 191 491 - 191 990 3 600.00 31 722.15 35 322.15 0.00 30 822.15 30 822.15 191 991 - 192 490 3 600.00 31 872.15 35 472.15 0.00 30 972.15 30 972.15 192 491 - 192 990 3 600.00 32 022.15 35 622.15 0.00 31 122.15 31 122.15 192 991 - 193 490 3 600.00 32 172.15 35 772.15 0.00 31 272.15 31 272.15 193 491 - 193 990 3 600.00 32 322.15 35 922.15 0.00 31 422.15 31 422.15 193 991 - 194 490 3 600.00 32 472.15 36 072.15 0.00 31 572.15 31 572.15

R 169 491 - R 194 490



Revision # 0






SITE + PAYE

194 491 - 194 990 3 600.00 32 622.15 36 222.15 0.00 31 722.15 31 722.15 194 991 - 195 490 3 600.00 32 772.15 36 372.15 0.00 31 872.15 31 872.15 195 491 - 195 990 3 600.00 32 922.15 36 522.15 0.00 32 022.15 32 022.15 195 991 - 196 490 3 600.00 33 072.15 36 672.15 0.00 32 172.15 32 172.15 196 491 - 196 990 3 600.00 33 222.15 36 822.15 0.00 32 322.15 32 322.15 196 991 - 197 490 3 600.00 33 372.15 36 972.15 0.00 32 472.15 32 472.15 197 491 - 197 990 3 600.00 33 522.15 37 122.15 0.00 32 622.15 32 622.15 197 991 - 198 490 3 600.00 33 672.15 37 272.15 0.00 32 772.15 32 772.15 198 491 - 198 990 3 600.00 33 822.15 37 422.15 0.00 32 922.15 32 922.15 198 991 - 199 490 3 600.00 33 972.15 37 572.15 0.00 33 072.15 33 072.15 199 491 - 199 990 3 600.00 34 122.15 37 722.15 0.00 33 222.15 33 222.15 199 991 - 200 490 3 600.00 34 272.15 37 872.15 0.00 33 372.15 33 372.15 200 491 - 200 990 3 600.00 34 422.15 38 022.15 0.00 33 522.15 33 522.15 200 991 - 201 490 3 600.00 34 572.15 38 172.15 0.00 33 672.15 33 672.15 201 491 - 201 990 3 600.00 34 722.15 38 322.15 0.00 33 822.15 33 822.15 201 991 - 202 490 3 600.00 34 872.15 38 472.15 0.00 33 972.15 33 972.15 202 491 - 202 990 3 600.00 35 022.15 38 622.15 0.00 34 122.15 34 122.15 202 991 - 203 490 3 600.00 35 172.15 38 772.15 0.00 34 272.15 34 272.15 203 491 - 203 990 3 600.00 35 322.15 38 922.15 0.00 34 422.15 34 422.15 203 991 - 204 490 3 600.00 35 472.15 39 072.15 0.00 34 572.15 34 572.15 204 491 - 204 990 3 600.00 35 622.15 39 222.15 0.00 34 722.15 34 722.15 204 991 - 205 490 3 600.00 35 772.15 39 372.15 0.00 34 872.15 34 872.15 205 491 - 205 990 3 600.00 35 922.15 39 522.15 0.00 35 022.15 35 022.15 205 991 - 206 490 3 600.00 36 072.15 39 672.15 0.00 35 172.15 35 172.15 206 491 - 206 990 3 600.00 36 222.15 39 822.15 0.00 35 322.15 35 322.15 206 991 - 207 490 3 600.00 36 372.15 39 972.15 0.00 35 472.15 35 472.15 207 491 - 207 990 3 600.00 36 522.15 40 122.15 0.00 35 622.15 35 622.15 207 991 - 208 490 3 600.00 36 672.15 40 272.15 0.00 35 772.15 35 772.15 208 491 - 208 990 3 600.00 36 822.15 40 422.15 0.00 35 922.15 35 922.15 208 991 - 209 490 3 600.00 36 972.15 40 572.15 0.00 36 072.15 36 072.15 209 491 - 209 990 3 600.00 37 122.15 40 722.15 0.00 36 222.15 36 222.15 209 991 - 210 490 3 600.00 37 272.15 40 872.15 0.00 36 372.15 36 372.15 210 491 - 210 990 3 600.00 37 422.15 41 022.15 0.00 36 522.15 36 522.15 210 991 - 211 490 3 600.00 37 572.15 41 172.15 0.00 36 672.15 36 672.15 211 491 - 211 990 3 600.00 37 722.15 41 322.15 0.00 36 822.15 36 822.15 211 991 - 212 490 3 600.00 37 872.15 41 472.15 0.00 36 972.15 36 972.15 212 491 - 212 990 3 600.00 38 022.15 41 622.15 0.00 37 122.15 37 122.15 212 991 - 213 490 3 600.00 38 172.15 41 772.15 0.00 37 272.15 37 272.15 213 491 - 213 990 3 600.00 38 322.15 41 922.15 0.00 37 422.15 37 422.15 213 991 - 214 490 3 600.00 38 472.15 42 072.15 0.00 37 572.15 37 572.15 214 491 - 214 990 3 600.00 38 622.15 42 222.15 0.00 37 722.15 37 722.15 214 991 - 215 490 3 600.00 38 772.15 42 372.15 0.00 37 872.15 37 872.15 215 491 - 215 990 3 600.00 38 922.15 42 522.15 0.00 38 022.15 38 022.15 215 991 - 216 490 3 600.00 39 072.15 42 672.15 0.00 38 172.15 38 172.15 216 491 - 216 990 3 600.00 39 222.15 42 822.15 0.00 38 322.15 38 322.15 216 991 - 217 490 3 600.00 39 372.15 42 972.15 0.00 38 472.15 38 472.15 217 491 - 217 990 3 600.00 39 522.15 43 122.15 0.00 38 622.15 38 622.15 217 991 - 218 490 3 600.00 39 672.15 43 272.15 0.00 38 772.15 38 772.15 218 491 - 218 990 3 600.00 39 822.15 43 422.15 0.00 38 922.15 38 922.15 218 991 - 219 490 3 600.00 39 972.15 43 572.15 0.00 39 072.15 39 072.15

R 194 491 - R 219 490



Revision # 0






SITE + PAYE

219 491 - 220 240 3 600.00 40 159.65 43 759.65 0.00 39 259.65 39 259.65 220 241 - 220 990 3 600.00 40 415.43 44 015.43 0.00 39 515.43 39 515.43 220 991 - 221 740 3 600.00 40 677.93 44 277.93 0.00 39 777.93 39 777.93 221 741 - 222 490 3 600.00 40 940.43 44 540.43 0.00 40 040.43 40 040.43 222 491 - 223 240 3 600.00 41 202.93 44 802.93 0.00 40 302.93 40 302.93 223 241 - 223 990 3 600.00 41 465.43 45 065.43 0.00 40 565.43 40 565.43 223 991 - 224 740 3 600.00 41 727.93 45 327.93 0.00 40 827.93 40 827.93 224 741 - 225 490 3 600.00 41 990.43 45 590.43 0.00 41 090.43 41 090.43 225 491 - 226 240 3 600.00 42 252.93 45 852.93 0.00 41 352.93 41 352.93 226 241 - 226 990 3 600.00 42 515.43 46 115.43 0.00 41 615.43 41 615.43 226 991 - 227 740 3 600.00 42 777.93 46 377.93 0.00 41 877.93 41 877.93 227 741 - 228 490 3 600.00 43 040.43 46 640.43 0.00 42 140.43 42 140.43 228 491 - 229 240 3 600.00 43 302.93 46 902.93 0.00 42 402.93 42 402.93 229 241 - 229 990 3 600.00 43 565.43 47 165.43 0.00 42 665.43 42 665.43 229 991 - 230 740 3 600.00 43 827.93 47 427.93 0.00 42 927.93 42 927.93 230 741 - 231 490 3 600.00 44 090.43 47 690.43 0.00 43 190.43 43 190.43 231 491 - 232 240 3 600.00 44 352.93 47 952.93 0.00 43 452.93 43 452.93 232 241 - 232 990 3 600.00 44 615.43 48 215.43 0.00 43 715.43 43 715.43 232 991 - 233 740 3 600.00 44 877.93 48 477.93 0.00 43 977.93 43 977.93 233 741 - 234 490 3 600.00 45 140.43 48 740.43 0.00 44 240.43 44 240.43 234 491 - 235 240 3 600.00 45 402.93 49 002.93 0.00 44 502.93 44 502.93 235 241 - 235 990 3 600.00 45 665.43 49 265.43 0.00 44 765.43 44 765.43 235 991 - 236 740 3 600.00 45 927.93 49 527.93 0.00 45 027.93 45 027.93 236 741 - 237 490 3 600.00 46 190.43 49 790.43 0.00 45 290.43 45 290.43 237 491 - 238 240 3 600.00 46 452.93 50 052.93 0.00 45 552.93 45 552.93 238 241 - 238 990 3 600.00 46 715.43 50 315.43 0.00 45 815.43 45 815.43 238 991 - 239 740 3 600.00 46 977.93 50 577.93 0.00 46 077.93 46 077.93 239 741 - 240 490 3 600.00 47 240.43 50 840.43 0.00 46 340.43 46 340.43 240 491 - 241 240 3 600.00 47 502.93 51 102.93 0.00 46 602.93 46 602.93 241 241 - 241 990 3 600.00 47 765.43 51 365.43 0.00 46 865.43 46 865.43 241 991 - 242 740 3 600.00 48 027.93 51 627.93 0.00 47 127.93 47 127.93 242 741 - 243 490 3 600.00 48 290.43 51 890.43 0.00 47 390.43 47 390.43 243 491 - 244 240 3 600.00 48 552.93 52 152.93 0.00 47 652.93 47 652.93 244 241 - 244 990 3 600.00 48 815.43 52 415.43 0.00 47 915.43 47 915.43 244 991 - 245 740 3 600.00 49 077.93 52 677.93 0.00 48 177.93 48 177.93 245 741 - 246 490 3 600.00 49 340.43 52 940.43 0.00 48 440.43 48 440.43 246 491 - 247 240 3 600.00 49 602.93 53 202.93 0.00 48 702.93 48 702.93 247 241 - 247 990 3 600.00 49 865.43 53 465.43 0.00 48 965.43 48 965.43 247 991 - 248 740 3 600.00 50 127.93 53 727.93 0.00 49 227.93 49 227.93 248 741 - 249 490 3 600.00 50 390.43 53 990.43 0.00 49 490.43 49 490.43 249 491 - 250 240 3 600.00 50 652.93 54 252.93 0.00 49 752.93 49 752.93 250 241 - 250 990 3 600.00 50 915.43 54 515.43 0.00 50 015.43 50 015.43 250 991 - 251 740 3 600.00 51 177.93 54 777.93 0.00 50 277.93 50 277.93 251 741 - 252 490 3 600.00 51 440.43 55 040.43 0.00 50 540.43 50 540.43 252 491 - 253 240 3 600.00 51 702.93 55 302.93 0.00 50 802.93 50 802.93 253 241 - 253 990 3 600.00 51 965.43 55 565.43 0.00 51 065.43 51 065.43 253 991 - 254 740 3 600.00 52 227.93 55 827.93 0.00 51 327.93 51 327.93 254 741 - 255 490 3 600.00 52 490.43 56 090.43 0.00 51 590.43 51 590.43 255 491 - 256 240 3 600.00 52 752.93 56 352.93 0.00 51 852.93 51 852.93 256 241 - 256 990 3 600.00 53 015.43 56 615.43 0.00 52 115.43 52 115.43

R 219 491 - R 256 990



Revision # 0






SITE + PAYE

256 991 - 257 740 3 600.00 53 277.93 56 877.93 0.00 52 377.93 52 377.93 257 741 - 258 490 3 600.00 53 540.43 57 140.43 0.00 52 640.43 52 640.43 258 491 - 259 240 3 600.00 53 802.93 57 402.93 0.00 52 902.93 52 902.93 259 241 - 259 990 3 600.00 54 065.43 57 665.43 0.00 53 165.43 53 165.43 259 991 - 260 740 3 600.00 54 327.93 57 927.93 0.00 53 427.93 53 427.93 260 741 - 261 490 3 600.00 54 590.43 58 190.43 0.00 53 690.43 53 690.43 261 491 - 262 240 3 600.00 54 852.93 58 452.93 0.00 53 952.93 53 952.93 262 241 - 262 990 3 600.00 55 115.43 58 715.43 0.00 54 215.43 54 215.43 262 991 - 263 740 3 600.00 55 377.93 58 977.93 0.00 54 477.93 54 477.93 263 741 - 264 490 3 600.00 55 640.43 59 240.43 0.00 54 740.43 54 740.43 264 491 - 265 240 3 600.00 55 902.93 59 502.93 0.00 55 002.93 55 002.93 265 241 - 265 990 3 600.00 56 165.43 59 765.43 0.00 55 265.43 55 265.43 265 991 - 266 740 3 600.00 56 427.93 60 027.93 0.00 55 527.93 55 527.93 266 741 - 267 490 3 600.00 56 690.43 60 290.43 0.00 55 790.43 55 790.43 267 491 - 268 240 3 600.00 56 952.93 60 552.93 0.00 56 052.93 56 052.93 268 241 - 268 990 3 600.00 57 215.43 60 815.43 0.00 56 315.43 56 315.43 268 991 - 269 740 3 600.00 57 477.93 61 077.93 0.00 56 577.93 56 577.93 269 741 - 270 490 3 600.00 57 740.43 61 340.43 0.00 56 840.43 56 840.43 270 491 - 271 240 3 600.00 58 002.93 61 602.93 0.00 57 102.93 57 102.93 271 241 - 271 990 3 600.00 58 265.43 61 865.43 0.00 57 365.43 57 365.43 271 991 - 272 740 3 600.00 58 527.93 62 127.93 0.00 57 627.93 57 627.93 272 741 - 273 490 3 600.00 58 790.43 62 390.43 0.00 57 890.43 57 890.43 273 491 - 274 240 3 600.00 59 052.93 62 652.93 0.00 58 152.93 58 152.93 274 241 - 274 990 3 600.00 59 315.43 62 915.43 0.00 58 415.43 58 415.43 274 991 - 275 740 3 600.00 59 577.93 63 177.93 0.00 58 677.93 58 677.93 275 741 - 276 490 3 600.00 59 840.43 63 440.43 0.00 58 940.43 58 940.43 276 491 - 277 240 3 600.00 60 102.93 63 702.93 0.00 59 202.93 59 202.93 277 241 - 277 990 3 600.00 60 365.43 63 965.43 0.00 59 465.43 59 465.43 277 991 - 278 740 3 600.00 60 627.93 64 227.93 0.00 59 727.93 59 727.93 278 741 - 279 490 3 600.00 60 890.43 64 490.43 0.00 59 990.43 59 990.43 279 491 - 280 240 3 600.00 61 152.93 64 752.93 0.00 60 252.93 60 252.93 280 241 - 280 990 3 600.00 61 415.43 65 015.43 0.00 60 515.43 60 515.43 280 991 - 281 740 3 600.00 61 677.93 65 277.93 0.00 60 777.93 60 777.93 281 741 - 282 490 3 600.00 61 940.43 65 540.43 0.00 61 040.43 61 040.43 282 491 - 283 240 3 600.00 62 202.93 65 802.93 0.00 61 302.93 61 302.93 283 241 - 283 990 3 600.00 62 465.43 66 065.43 0.00 61 565.43 61 565.43 283 991 - 284 740 3 600.00 62 727.93 66 327.93 0.00 61 827.93 61 827.93 284 741 - 285 490 3 600.00 62 990.43 66 590.43 0.00 62 090.43 62 090.43 285 491 - 286 240 3 600.00 63 252.93 66 852.93 0.00 62 352.93 62 352.93 286 241 - 286 990 3 600.00 63 515.43 67 115.43 0.00 62 615.43 62 615.43 286 991 - 287 740 3 600.00 63 777.93 67 377.93 0.00 62 877.93 62 877.93 287 741 - 288 490 3 600.00 64 040.43 67 640.43 0.00 63 140.43 63 140.43 288 491 - 289 240 3 600.00 64 302.93 67 902.93 0.00 63 402.93 63 402.93 289 241 - 289 990 3 600.00 64 565.43 68 165.43 0.00 63 665.43 63 665.43 289 991 - 290 740 3 600.00 64 827.93 68 427.93 0.00 63 927.93 63 927.93 290 741 - 291 490 3 600.00 65 090.43 68 690.43 0.00 64 190.43 64 190.43 291 491 - 292 240 3 600.00 65 352.93 68 952.93 0.00 64 452.93 64 452.93 292 241 - 292 990 3 600.00 65 615.43 69 215.43 0.00 64 715.43 64 715.43 292 991 - 293 740 3 600.00 65 877.93 69 477.93 0.00 64 977.93 64 977.93 293 741 - 294 490 3 600.00 66 140.43 69 740.43 0.00 65 240.43 65 240.43

R 256 991 - R 294 490



Revision # 0






SITE + PAYE

294 491 - 295 240 3 600.00 66 402.93 70 002.93 0.00 65 502.93 65 502.93 295 241 - 295 990 3 600.00 66 665.43 70 265.43 0.00 65 765.43 65 765.43 295 991 - 296 740 3 600.00 66 927.93 70 527.93 0.00 66 027.93 66 027.93 296 741 - 297 490 3 600.00 67 190.43 70 790.43 0.00 66 290.43 66 290.43 297 491 - 298 240 3 600.00 67 452.93 71 052.93 0.00 66 552.93 66 552.93 298 241 - 298 990 3 600.00 67 715.43 71 315.43 0.00 66 815.43 66 815.43 298 991 - 299 740 3 600.00 67 977.93 71 577.93 0.00 67 077.93 67 077.93 299 741 - 300 490 3 600.00 68 243.89 71 843.89 0.00 67 343.89 67 343.89 300 491 - 301 240 3 600.00 68 528.89 72 128.89 0.00 67 628.89 67 628.89 301 241 - 301 990 3 600.00 68 813.89 72 413.89 0.00 67 913.89 67 913.89 301 991 - 302 740 3 600.00 69 098.89 72 698.89 0.00 68 198.89 68 198.89 302 741 - 303 490 3 600.00 69 383.89 72 983.89 0.00 68 483.89 68 483.89 303 491 - 304 240 3 600.00 69 668.89 73 268.89 0.00 68 768.89 68 768.89 304 241 - 304 990 3 600.00 69 953.89 73 553.89 0.00 69 053.89 69 053.89 304 991 - 305 740 3 600.00 70 238.89 73 838.89 0.00 69 338.89 69 338.89 305 741 - 306 490 3 600.00 70 523.89 74 123.89 0.00 69 623.89 69 623.89 306 491 - 307 240 3 600.00 70 808.89 74 408.89 0.00 69 908.89 69 908.89 307 241 - 307 990 3 600.00 71 093.89 74 693.89 0.00 70 193.89 70 193.89 307 991 - 308 740 3 600.00 71 378.89 74 978.89 0.00 70 478.89 70 478.89 308 741 - 309 490 3 600.00 71 663.89 75 263.89 0.00 70 763.89 70 763.89 309 491 - 310 240 3 600.00 71 948.89 75 548.89 0.00 71 048.89 71 048.89 310 241 - 310 990 3 600.00 72 233.89 75 833.89 0.00 71 333.89 71 333.89 310 991 - 311 740 3 600.00 72 518.89 76 118.89 0.00 71 618.89 71 618.89 311 741 - 312 490 3 600.00 72 803.89 76 403.89 0.00 71 903.89 71 903.89 312 491 - 313 240 3 600.00 73 088.89 76 688.89 0.00 72 188.89 72 188.89 313 241 - 313 990 3 600.00 73 373.89 76 973.89 0.00 72 473.89 72 473.89 313 991 - 314 740 3 600.00 73 658.89 77 258.89 0.00 72 758.89 72 758.89 314 741 - 315 490 3 600.00 73 943.89 77 543.89 0.00 73 043.89 73 043.89 315 491 - 316 240 3 600.00 74 228.89 77 828.89 0.00 73 328.89 73 328.89 316 241 - 316 990 3 600.00 74 513.89 78 113.89 0.00 73 613.89 73 613.89 316 991 - 317 740 3 600.00 74 798.89 78 398.89 0.00 73 898.89 73 898.89 317 741 - 318 490 3 600.00 75 083.89 78 683.89 0.00 74 183.89 74 183.89 318 491 - 319 240 3 600.00 75 368.89 78 968.89 0.00 74 468.89 74 468.89 319 241 - 319 990 3 600.00 75 653.89 79 253.89 0.00 74 753.89 74 753.89 319 991 - 320 740 3 600.00 75 938.89 79 538.89 0.00 75 038.89 75 038.89 320 741 - 321 490 3 600.00 76 223.89 79 823.89 0.00 75 323.89 75 323.89 321 491 - 322 240 3 600.00 76 508.89 80 108.89 0.00 75 608.89 75 608.89 322 241 - 322 990 3 600.00 76 793.89 80 393.89 0.00 75 893.89 75 893.89 322 991 - 323 740 3 600.00 77 078.89 80 678.89 0.00 76 178.89 76 178.89 323 741 - 324 490 3 600.00 77 363.89 80 963.89 0.00 76 463.89 76 463.89 324 491 - 325 240 3 600.00 77 648.89 81 248.89 0.00 76 748.89 76 748.89 325 241 - 325 990 3 600.00 77 933.89 81 533.89 0.00 77 033.89 77 033.89 325 991 - 326 740 3 600.00 78 218.89 81 818.89 0.00 77 318.89 77 318.89 326 741 - 327 490 3 600.00 78 503.89 82 103.89 0.00 77 603.89 77 603.89 327 491 - 328 240 3 600.00 78 788.89 82 388.89 0.00 77 888.89 77 888.89 328 241 - 328 990 3 600.00 79 073.89 82 673.89 0.00 78 173.89 78 173.89 328 991 - 329 740 3 600.00 79 358.89 82 958.89 0.00 78 458.89 78 458.89 329 741 - 330 490 3 600.00 79 643.89 83 243.89 0.00 78 743.89 78 743.89 330 491 - 331 240 3 600.00 79 928.89 83 528.89 0.00 79 028.89 79 028.89 331 241 - 331 990 3 600.00 80 213.89 83 813.89 0.00 79 313.89 79 313.89

R 294 491 - R 331 990



Revision # 0






SITE + PAYE

331 991 - 332 740 3 600.00 80 498.89 84 098.89 0.00 79 598.89 79 598.89 332 741 - 333 490 3 600.00 80 783.89 84 383.89 0.00 79 883.89 79 883.89 333 491 - 334 240 3 600.00 81 068.89 84 668.89 0.00 80 168.89 80 168.89 334 241 - 334 990 3 600.00 81 353.89 84 953.89 0.00 80 453.89 80 453.89 334 991 - 335 740 3 600.00 81 638.89 85 238.89 0.00 80 738.89 80 738.89 335 741 - 336 490 3 600.00 81 923.89 85 523.89 0.00 81 023.89 81 023.89 336 491 - 337 240 3 600.00 82 208.89 85 808.89 0.00 81 308.89 81 308.89 337 241 - 337 990 3 600.00 82 493.89 86 093.89 0.00 81 593.89 81 593.89 337 991 - 338 740 3 600.00 82 778.89 86 378.89 0.00 81 878.89 81 878.89 338 741 - 339 490 3 600.00 83 063.89 86 663.89 0.00 82 163.89 82 163.89 339 491 - 340 240 3 600.00 83 348.89 86 948.89 0.00 82 448.89 82 448.89 340 241 - 340 990 3 600.00 83 633.89 87 233.89 0.00 82 733.89 82 733.89 340 991 - 341 740 3 600.00 83 918.89 87 518.89 0.00 83 018.89 83 018.89 341 741 - 342 490 3 600.00 84 203.89 87 803.89 0.00 83 303.89 83 303.89 342 491 - 343 240 3 600.00 84 488.89 88 088.89 0.00 83 588.89 83 588.89 343 241 - 343 990 3 600.00 84 773.89 88 373.89 0.00 83 873.89 83 873.89 343 991 - 344 740 3 600.00 85 058.89 88 658.89 0.00 84 158.89 84 158.89 344 741 - 345 490 3 600.00 85 343.89 88 943.89 0.00 84 443.89 84 443.89 345 491 - 346 240 3 600.00 85 628.89 89 228.89 0.00 84 728.89 84 728.89 346 241 - 346 990 3 600.00 85 913.89 89 513.89 0.00 85 013.89 85 013.89 346 991 - 347 740 3 600.00 86 198.89 89 798.89 0.00 85 298.89 85 298.89 347 741 - 348 490 3 600.00 86 483.89 90 083.89 0.00 85 583.89 85 583.89 348 491 - 349 240 3 600.00 86 768.89 90 368.89 0.00 85 868.89 85 868.89 349 241 - 349 990 3 600.00 87 053.89 90 653.89 0.00 86 153.89 86 153.89 349 991 - 350 740 3 600.00 87 338.89 90 938.89 0.00 86 438.89 86 438.89 350 741 - 351 490 3 600.00 87 623.89 91 223.89 0.00 86 723.89 86 723.89 351 491 - 352 240 3 600.00 87 908.89 91 508.89 0.00 87 008.89 87 008.89 352 241 - 352 990 3 600.00 88 193.89 91 793.89 0.00 87 293.89 87 293.89 352 991 - 353 740 3 600.00 88 478.89 92 078.89 0.00 87 578.89 87 578.89 353 741 - 354 490 3 600.00 88 763.89 92 363.89 0.00 87 863.89 87 863.89 354 491 - 355 240 3 600.00 89 048.89 92 648.89 0.00 88 148.89 88 148.89 355 241 - 355 990 3 600.00 89 333.89 92 933.89 0.00 88 433.89 88 433.89 355 991 - 356 740 3 600.00 89 618.89 93 218.89 0.00 88 718.89 88 718.89 356 741 - 357 490 3 600.00 89 903.89 93 503.89 0.00 89 003.89 89 003.89 357 491 - 358 240 3 600.00 90 188.89 93 788.89 0.00 89 288.89 89 288.89 358 241 - 358 990 3 600.00 90 473.89 94 073.89 0.00 89 573.89 89 573.89 358 991 - 359 740 3 600.00 90 758.89 94 358.89 0.00 89 858.89 89 858.89 359 741 - 360 490 3 600.00 91 043.89 94 643.89 0.00 90 143.89 90 143.89 360 491 - 361 240 3 600.00 91 328.89 94 928.89 0.00 90 428.89 90 428.89 361 241 - 361 990 3 600.00 91 613.89 95 213.89 0.00 90 713.89 90 713.89 361 991 - 362 740 3 600.00 91 898.89 95 498.89 0.00 90 998.89 90 998.89 362 741 - 363 490 3 600.00 92 183.89 95 783.89 0.00 91 283.89 91 283.89 363 491 - 364 240 3 600.00 92 468.89 96 068.89 0.00 91 568.89 91 568.89 364 241 - 364 990 3 600.00 92 753.89 96 353.89 0.00 91 853.89 91 853.89 364 991 - 365 740 3 600.00 93 038.89 96 638.89 0.00 92 138.89 92 138.89 365 741 - 366 490 3 600.00 93 323.89 96 923.89 0.00 92 423.89 92 423.89 366 491 - 367 240 3 600.00 93 608.89 97 208.89 0.00 92 708.89 92 708.89 367 241 - 367 990 3 600.00 93 893.89 97 493.89 0.00 92 993.89 92 993.89 367 991 - 368 740 3 600.00 94 178.89 97 778.89 0.00 93 278.89 93 278.89 368 741 - 369 490 3 600.00 94 463.89 98 063.89 0.00 93 563.89 93 563.89

R 331 991 - R 369 490



Revision # 0






SITE + PAYE

369 491 - 370 240 3 600.00 94 748.89 98 348.89 0.00 93 848.89 93 848.89 370 241 - 370 990 3 600.00 95 033.89 98 633.89 0.00 94 133.89 94 133.89 370 991 - 371 740 3 600.00 95 318.89 98 918.89 0.00 94 418.89 94 418.89 371 741 - 372 490 3 600.00 95 603.89 99 203.89 0.00 94 703.89 94 703.89 372 491 - 373 240 3 600.00 95 888.89 99 488.89 0.00 94 988.89 94 988.89 373 241 - 373 990 3 600.00 96 173.89 99 773.89 0.00 95 273.89 95 273.89 373 991 - 374 740 3 600.00 96 458.89 100 058.89 0.00 95 558.89 95 558.89 374 741 - 375 490 3 600.00 96 743.89 100 343.89 0.00 95 843.89 95 843.89 375 491 - 376 240 3 600.00 97 028.89 100 628.89 0.00 96 128.89 96 128.89 376 241 - 376 990 3 600.00 97 313.89 100 913.89 0.00 96 413.89 96 413.89 376 991 - 377 740 3 600.00 97 598.89 101 198.89 0.00 96 698.89 96 698.89 377 741 - 378 490 3 600.00 97 883.89 101 483.89 0.00 96 983.89 96 983.89 378 491 - 379 240 3 600.00 98 168.89 101 768.89 0.00 97 268.89 97 268.89 379 241 - 379 990 3 600.00 98 453.89 102 053.89 0.00 97 553.89 97 553.89 379 991 - 380 740 3 600.00 98 738.89 102 338.89 0.00 97 838.89 97 838.89 380 741 - 381 490 3 600.00 99 023.89 102 623.89 0.00 98 123.89 98 123.89 381 491 - 382 240 3 600.00 99 308.89 102 908.89 0.00 98 408.89 98 408.89 382 241 - 382 990 3 600.00 99 593.89 103 193.89 0.00 98 693.89 98 693.89 382 991 - 383 740 3 600.00 99 878.89 103 478.89 0.00 98 978.89 98 978.89 383 741 - 384 490 3 600.00 100 163.89 103 763.89 0.00 99 263.89 99 263.89 384 491 - 385 240 3 600.00 100 448.89 104 048.89 0.00 99 548.89 99 548.89 385 241 - 385 990 3 600.00 100 733.89 104 333.89 0.00 99 833.89 99 833.89 385 991 - 386 740 3 600.00 101 018.89 104 618.89 0.00 100 118.89 100 118.89 386 741 - 387 490 3 600.00 101 303.89 104 903.89 0.00 100 403.89 100 403.89 387 491 - 388 240 3 600.00 101 588.89 105 188.89 0.00 100 688.89 100 688.89 388 241 - 388 990 3 600.00 101 873.89 105 473.89 0.00 100 973.89 100 973.89 388 991 - 389 740 3 600.00 102 158.89 105 758.89 0.00 101 258.89 101 258.89 389 741 - 390 490 3 600.00 102 443.89 106 043.89 0.00 101 543.89 101 543.89 390 491 - 391 240 3 600.00 102 728.89 106 328.89 0.00 101 828.89 101 828.89 391 241 - 391 990 3 600.00 103 013.89 106 613.89 0.00 102 113.89 102 113.89 391 991 - 392 740 3 600.00 103 298.89 106 898.89 0.00 102 398.89 102 398.89 392 741 - 393 490 3 600.00 103 583.89 107 183.89 0.00 102 683.89 102 683.89 393 491 - 394 240 3 600.00 103 868.89 107 468.89 0.00 102 968.89 102 968.89 394 241 - 394 990 3 600.00 104 153.89 107 753.89 0.00 103 253.89 103 253.89 394 991 - 395 740 3 600.00 104 438.89 108 038.89 0.00 103 538.89 103 538.89 395 741 - 396 490 3 600.00 104 723.89 108 323.89 0.00 103 823.89 103 823.89 396 491 - 397 240 3 600.00 105 008.89 108 608.89 0.00 104 108.89 104 108.89 397 241 - 397 990 3 600.00 105 293.89 108 893.89 0.00 104 393.89 104 393.89 397 991 - 398 740 3 600.00 105 578.89 109 178.89 0.00 104 678.89 104 678.89 398 741 - 399 490 3 600.00 105 863.89 109 463.89 0.00 104 963.89 104 963.89 399 491 - 400 240 3 600.00 106 148.89 109 748.89 0.00 105 248.89 105 248.89 400 241 - 400 990 3 600.00 106 446.20 110 046.20 0.00 105 546.20 105 546.20 400 991 - 401 740 3 600.00 106 746.20 110 346.20 0.00 105 846.20 105 846.20 401 741 - 402 490 3 600.00 107 046.20 110 646.20 0.00 106 146.20 106 146.20 402 491 - 403 240 3 600.00 107 346.20 110 946.20 0.00 106 446.20 106 446.20

R 369 491 - R 403 240

If the table is inadequate: Add R11 0946.20 (under 65) or R10 6446.20 (over 65) to the result of [40% X (actual monthly remuneration less R40 2865.50)]

R40 2865.50 is the average between R40 2491 and R40 3240

MONTHLY TAX DEDUCTION TABLES


Revision # 0



Tax Tax

Remuneration Annual Equivalent

Under 65 Over 65


Under 65 Over 65

0 - 3 332 39 984 0.00 0.00 3 627 - 3 632 43 554 53.30 0.00 3 333 - 3 338 40 026 0.38 0.00 3 633 - 3 638 43 626 54.39 0.00 3 339 - 3 344 40 098 1.46 0.00 3 639 - 3 644 43 698 55.46 0.00 3 345 - 3 350 40 170 2.54 0.00 3 645 - 3 650 43 770 56.55 0.00 3 351 - 3 356 40 242 3.62 0.00 3 651 - 3 656 43 842 57.63 0.00 3 357 - 3 362 40 314 4.70 0.00 3 657 - 3 662 43 914 58.71 0.00 3 363 - 3 368 40 386 5.78 0.00 3 663 - 3 668 43 986 59.79 0.00 3 369 - 3 374 40 458 6.86 0.00 3 669 - 3 674 44 058 60.87 0.00 3 375 - 3 380 40 530 7.94 0.00 3 675 - 3 680 44 130 61.95 0.00 3 381 - 3 386 40 602 9.02 0.00 3 681 - 3 686 44 202 63.03 0.00 3 387 - 3 392 40 674 10.11 0.00 3 687 - 3 692 44 274 64.11 0.00 3 393 - 3 398 40 746 11.19 0.00 3 693 - 3 698 44 346 65.19 0.00 3 399 - 3 404 40 818 12.27 0.00 3 699 - 3 704 44 418 66.27 0.00 3 405 - 3 410 40 890 13.35 0.00 3 705 - 3 710 44 490 67.35 0.00 3 411 - 3 416 40 962 14.43 0.00 3 711 - 3 716 44 562 68.43 0.00 3 417 - 3 422 41 034 15.51 0.00 3 717 - 3 722 44 634 69.51 0.00 3 423 - 3 428 41 106 16.59 0.00 3 723 - 3 728 44 706 70.59 0.00 3 429 - 3 434 41 178 17.67 0.00 3 729 - 3 734 44 778 71.67 0.00 3 435 - 3 440 41 250 18.75 0.00 3 735 - 3 740 44 850 72.75 0.00 3 441 - 3 446 41 322 19.83 0.00 3 741 - 3 746 44 922 73.83 0.00 3 447 - 3 452 41 394 20.91 0.00 3 747 - 3 752 44 994 74.91 0.00 3 453 - 3 458 41 466 21.99 0.00 3 753 - 3 758 45 066 75.99 0.00 3 459 - 3 464 41 538 23.07 0.00 3 759 - 3 764 45 138 77.07 0.00 3 465 - 3 470 41 610 24.14 0.00 3 765 - 3 770 45 210 78.14 0.00 3 471 - 3 476 41 682 25.22 0.00 3 771 - 3 776 45 282 79.22 0.00 3 477 - 3 482 41 754 26.30 0.00 3 777 - 3 782 45 354 80.30 0.00 3 483 - 3 488 41 826 27.38 0.00 3 783 - 3 788 45 426 81.38 0.00 3 489 - 3 494 41 898 28.47 0.00 3 789 - 3 794 45 498 82.47 0.00 3 495 - 3 500 41 970 29.55 0.00 3 795 - 3 800 45 570 83.55 0.00 3 501 - 3 506 42 042 30.63 0.00 3 801 - 3 806 45 642 84.63 0.00 3 507 - 3 512 42 114 31.71 0.00 3 807 - 3 812 45 714 85.71 0.00 3 513 - 3 518 42 186 32.79 0.00 3 813 - 3 818 45 786 86.79 0.00 3 519 - 3 524 42 258 33.87 0.00 3 819 - 3 824 45 858 87.87 0.00 3 525 - 3 530 42 330 34.95 0.00 3 825 - 3 830 45 930 88.95 0.00 3 531 - 3 536 42 402 36.03 0.00 3 831 - 3 836 46 002 90.03 0.00 3 537 - 3 542 42 474 37.11 0.00 3 837 - 3 842 46 074 91.11 0.00 3 543 - 3 548 42 546 38.19 0.00 3 843 - 3 848 46 146 92.18 0.00 3 549 - 3 554 42 618 39.27 0.00 3 849 - 3 854 46 218 93.27 0.00 3 555 - 3 560 42 690 40.35 0.00 3 855 - 3 860 46 290 94.34 0.00 3 561 - 3 566 42 762 41.43 0.00 3 861 - 3 866 46 362 95.43 0.00 3 567 - 3 572 42 834 42.51 0.00 3 867 - 3 872 46 434 96.50 0.00 3 573 - 3 578 42 906 43.59 0.00 3 873 - 3 878 46 506 97.59 0.00 3 579 - 3 584 42 978 44.67 0.00 3 879 - 3 884 46 578 98.66 0.00 3 585 - 3 590 43 050 45.75 0.00 3 885 - 3 890 46 650 99.75 0.00 3 591 - 3 596 43 122 46.83 0.00 3 891 - 3 896 46 722 100.83 0.00 3 597 - 3 602 43 194 47.91 0.00 3 897 - 3 902 46 794 101.91 0.00 3 603 - 3 608 43 266 48.99 0.00 3 903 - 3 908 46 866 102.99 0.00 3 609 - 3 614 43 338 50.07 0.00 3 909 - 3 914 46 938 104.07 0.00 3 615 - 3 620 43 410 51.14 0.00 3 915 - 3 920 47 010 105.15 0.00 3 621 - 3 626 43 482 52.22 0.00 3 921 - 3 926 47 082 106.23 0.00

R 0 - R 3 926



Revision # 0



Tax Tax


Under 65 Over 65


Under 65 Over 65

3 927 - 3 932 47 154 107.31 0.00 4 227 - 4 232 50 754 161.31 0.00 3 933 - 3 938 47 226 108.39 0.00 4 233 - 4 238 50 826 162.39 0.00 3 939 - 3 944 47 298 109.47 0.00 4 239 - 4 244 50 898 163.47 0.00 3 945 - 3 950 47 370 110.55 0.00 4 245 - 4 250 50 970 164.55 0.00 3 951 - 3 956 47 442 111.63 0.00 4 251 - 4 256 51 042 165.63 0.00 3 957 - 3 962 47 514 112.71 0.00 4 257 - 4 262 51 114 166.71 0.00 3 963 - 3 968 47 586 113.79 0.00 4 263 - 4 268 51 186 167.79 0.00 3 969 - 3 974 47 658 114.87 0.00 4 269 - 4 274 51 258 168.87 0.00 3 975 - 3 980 47 730 115.95 0.00 4 275 - 4 280 51 330 169.95 0.00 3 981 - 3 986 47 802 117.03 0.00 4 281 - 4 286 51 402 171.03 0.00 3 987 - 3 992 47 874 118.11 0.00 4 287 - 4 292 51 474 172.11 0.00 3 993 - 3 998 47 946 119.19 0.00 4 293 - 4 298 51 546 173.19 0.00 3 999 - 4 004 48 018 120.27 0.00 4 299 - 4 304 51 618 174.27 0.00 4 005 - 4 010 48 090 121.35 0.00 4 305 - 4 310 51 690 175.35 0.00 4 011 - 4 016 48 162 122.43 0.00 4 311 - 4 316 51 762 176.43 0.00 4 017 - 4 022 48 234 123.51 0.00 4 317 - 4 322 51 834 177.51 0.00 4 023 - 4 028 48 306 124.59 0.00 4 323 - 4 328 51 906 178.59 0.00 4 029 - 4 034 48 378 125.67 0.00 4 329 - 4 334 51 978 179.67 0.00 4 035 - 4 040 48 450 126.75 0.00 4 335 - 4 340 52 050 180.75 0.00 4 041 - 4 046 48 522 127.83 0.00 4 341 - 4 346 52 122 181.83 0.00 4 047 - 4 052 48 594 128.91 0.00 4 347 - 4 352 52 194 182.91 0.00 4 053 - 4 058 48 666 129.99 0.00 4 353 - 4 358 52 266 183.99 0.00 4 059 - 4 064 48 738 131.07 0.00 4 359 - 4 364 52 338 185.07 0.00 4 065 - 4 070 48 810 132.15 0.00 4 365 - 4 370 52 410 186.15 0.00 4 071 - 4 076 48 882 133.23 0.00 4 371 - 4 376 52 482 187.23 0.00 4 077 - 4 082 48 954 134.31 0.00 4 377 - 4 382 52 554 188.31 0.00 4 083 - 4 088 49 026 135.39 0.00 4 383 - 4 388 52 626 189.39 0.00 4 089 - 4 094 49 098 136.47 0.00 4 389 - 4 394 52 698 190.47 0.00 4 095 - 4 100 49 170 137.55 0.00 4 395 - 4 400 52 770 191.55 0.00 4 101 - 4 106 49 242 138.63 0.00 4 401 - 4 406 52 842 192.63 0.00 4 107 - 4 112 49 314 139.71 0.00 4 407 - 4 412 52 914 193.71 0.00 4 113 - 4 118 49 386 140.79 0.00 4 413 - 4 418 52 986 194.79 0.00 4 119 - 4 124 49 458 141.87 0.00 4 419 - 4 424 53 058 195.87 0.00 4 125 - 4 130 49 530 142.95 0.00 4 425 - 4 430 53 130 196.95 0.00 4 131 - 4 136 49 602 144.03 0.00 4 431 - 4 436 53 202 198.03 0.00 4 137 - 4 142 49 674 145.11 0.00 4 437 - 4 442 53 274 199.11 0.00 4 143 - 4 148 49 746 146.19 0.00 4 443 - 4 448 53 346 200.19 0.00 4 149 - 4 154 49 818 147.27 0.00 4 449 - 4 454 53 418 201.27 0.00 4 155 - 4 160 49 890 148.35 0.00 4 455 - 4 460 53 490 202.35 0.00 4 161 - 4 166 49 962 149.43 0.00 4 461 - 4 466 53 562 203.43 0.00 4 167 - 4 172 50 034 150.51 0.00 4 467 - 4 472 53 634 204.51 0.00 4 173 - 4 178 50 106 151.59 0.00 4 473 - 4 478 53 706 205.59 0.00 4 179 - 4 184 50 178 152.67 0.00 4 479 - 4 484 53 778 206.67 0.00 4 185 - 4 190 50 250 153.75 0.00 4 485 - 4 490 53 850 207.75 0.00 4 191 - 4 196 50 322 154.83 0.00 4 491 - 4 496 53 922 208.83 0.00 4 197 - 4 202 50 394 155.91 0.00 4 497 - 4 502 53 994 209.91 0.00 4 203 - 4 208 50 466 156.99 0.00 4 503 - 4 508 54 066 210.99 0.00 4 209 - 4 214 50 538 158.07 0.00 4 509 - 4 514 54 138 212.07 0.00 4 215 - 4 220 50 610 159.15 0.00 4 515 - 4 520 54 210 213.15 0.00 4 221 - 4 226 50 682 160.23 0.00 4 521 - 4 526 54 282 214.23 0.00

R 3 927 - R 4 526



Revision # 0



Tax Tax


Under 65 Over 65


Under 65 Over 65

4 527 - 4 542 54 414 216.21 0.00 5 327 - 5 342 64 014 360.21 0.00 4 543 - 4 558 54 606 219.09 0.00 5 343 - 5 358 64 206 363.09 0.00 4 559 - 4 574 54 798 221.97 0.00 5 359 - 5 374 64 398 365.97 0.00 4 575 - 4 590 54 990 224.85 0.00 5 375 - 5 390 64 590 368.85 0.00 4 591 - 4 606 55 182 227.73 0.00 5 391 - 5 406 64 782 371.73 0.00 4 607 - 4 622 55 374 230.61 0.00 5 407 - 5 422 64 974 374.61 0.00 4 623 - 4 638 55 566 233.49 0.00 5 423 - 5 438 65 166 377.49 2.48 4 639 - 4 654 55 758 236.37 0.00 5 439 - 5 454 65 358 380.37 5.36 4 655 - 4 670 55 950 239.25 0.00 5 455 - 5 470 65 550 383.25 8.25 4 671 - 4 686 56 142 242.13 0.00 5 471 - 5 486 65 742 386.13 11.13 4 687 - 4 702 56 334 245.01 0.00 5 487 - 5 502 65 934 389.01 14.00 4 703 - 4 718 56 526 247.89 0.00 5 503 - 5 518 66 126 391.89 16.89 4 719 - 4 734 56 718 250.77 0.00 5 519 - 5 534 66 318 394.77 19.77 4 735 - 4 750 56 910 253.65 0.00 5 535 - 5 550 66 510 397.65 22.64 4 751 - 4 766 57 102 256.53 0.00 5 551 - 5 566 66 702 400.53 25.52 4 767 - 4 782 57 294 259.41 0.00 5 567 - 5 582 66 894 403.41 28.41 4 783 - 4 798 57 486 262.29 0.00 5 583 - 5 598 67 086 406.29 31.29 4 799 - 4 814 57 678 265.17 0.00 5 599 - 5 614 67 278 409.17 34.16 4 815 - 4 830 57 870 268.05 0.00 5 615 - 5 630 67 470 412.05 37.05 4 831 - 4 846 58 062 270.93 0.00 5 631 - 5 646 67 662 414.93 39.93 4 847 - 4 862 58 254 273.81 0.00 5 647 - 5 662 67 854 417.81 42.80 4 863 - 4 878 58 446 276.69 0.00 5 663 - 5 678 68 046 420.69 45.68 4 879 - 4 894 58 638 279.57 0.00 5 679 - 5 694 68 238 423.57 48.57 4 895 - 4 910 58 830 282.45 0.00 5 695 - 5 710 68 430 426.45 51.45 4 911 - 4 926 59 022 285.33 0.00 5 711 - 5 726 68 622 429.33 54.32 4 927 - 4 942 59 214 288.21 0.00 5 727 - 5 742 68 814 432.21 57.21 4 943 - 4 958 59 406 291.09 0.00 5 743 - 5 758 69 006 435.09 60.09 4 959 - 4 974 59 598 293.97 0.00 5 759 - 5 774 69 198 437.97 62.96 4 975 - 4 990 59 790 296.85 0.00 5 775 - 5 790 69 390 440.85 65.84 4 991 - 5 006 59 982 299.73 0.00 5 791 - 5 806 69 582 443.73 68.73 5 007 - 5 022 60 174 302.61 0.00 5 807 - 5 822 69 774 446.61 71.61 5 023 - 5 038 60 366 305.49 0.00 5 823 - 5 838 69 966 449.49 74.48 5 039 - 5 054 60 558 308.37 0.00 5 839 - 5 854 70 158 452.37 77.36 5 055 - 5 070 60 750 311.25 0.00 5 855 - 5 870 70 350 455.25 80.25 5 071 - 5 086 60 942 314.13 0.00 5 871 - 5 886 70 542 458.13 83.13 5 087 - 5 102 61 134 317.01 0.00 5 887 - 5 902 70 734 461.01 86.00 5 103 - 5 118 61 326 319.89 0.00 5 903 - 5 918 70 926 463.89 88.89 5 119 - 5 134 61 518 322.77 0.00 5 919 - 5 934 71 118 466.77 91.77 5 135 - 5 150 61 710 325.65 0.00 5 935 - 5 950 71 310 469.65 94.64 5 151 - 5 166 61 902 328.53 0.00 5 951 - 5 966 71 502 472.53 97.52 5 167 - 5 182 62 094 331.41 0.00 5 967 - 5 982 71 694 475.41 100.41 5 183 - 5 198 62 286 334.29 0.00 5 983 - 5 998 71 886 478.29 103.29 5 199 - 5 214 62 478 337.17 0.00 5 999 - 6 014 72 078 481.17 106.17 5 215 - 5 230 62 670 340.05 0.00 6 015 - 6 030 72 270 484.05 109.05 5 231 - 5 246 62 862 342.93 0.00 6 031 - 6 046 72 462 486.93 111.93 5 247 - 5 262 63 054 345.81 0.00 6 047 - 6 062 72 654 489.81 114.81 5 263 - 5 278 63 246 348.69 0.00 6 063 - 6 078 72 846 492.69 117.69 5 279 - 5 294 63 438 351.57 0.00 6 079 - 6 094 73 038 495.57 120.57 5 295 - 5 310 63 630 354.45 0.00 6 095 - 6 110 73 230 498.45 123.45 5 311 - 5 326 63 822 357.33 0.00 6 111 - 6 126 73 422 501.33 126.33

R 4 527 - R 6 126



Revision # 0



Tax Tax


Under 65 Over 65


Under 65 Over 65

6 127 - 6 142 73 614 504.21 129.21 6 927 - 6 942 83 214 648.21 273.21 6 143 - 6 158 73 806 507.09 132.09 6 943 - 6 958 83 406 651.09 276.09 6 159 - 6 174 73 998 509.97 134.97 6 959 - 6 974 83 598 653.97 278.97 6 175 - 6 190 74 190 512.85 137.85 6 975 - 6 990 83 790 656.85 281.85 6 191 - 6 206 74 382 515.73 140.73 6 991 - 7 006 83 982 659.73 284.73 6 207 - 6 222 74 574 518.61 143.61 7 007 - 7 022 84 174 662.61 287.61 6 223 - 6 238 74 766 521.49 146.49 7 023 - 7 038 84 366 665.49 290.49 6 239 - 6 254 74 958 524.37 149.37 7 039 - 7 054 84 558 668.37 293.37 6 255 - 6 270 75 150 527.25 152.25 7 055 - 7 070 84 750 671.25 296.25 6 271 - 6 286 75 342 530.13 155.13 7 071 - 7 086 84 942 674.13 299.13 6 287 - 6 302 75 534 533.01 158.01 7 087 - 7 102 85 134 677.01 302.01 6 303 - 6 318 75 726 535.89 160.89 7 103 - 7 118 85 326 679.89 304.89 6 319 - 6 334 75 918 538.77 163.77 7 119 - 7 134 85 518 682.77 307.77 6 335 - 6 350 76 110 541.65 166.65 7 135 - 7 150 85 710 685.65 310.65 6 351 - 6 366 76 302 544.53 169.53 7 151 - 7 166 85 902 688.53 313.53 6 367 - 6 382 76 494 547.41 172.41 7 167 - 7 182 86 094 691.41 316.41 6 383 - 6 398 76 686 550.29 175.29 7 183 - 7 198 86 286 694.29 319.29 6 399 - 6 414 76 878 553.17 178.17 7 199 - 7 214 86 478 697.17 322.17 6 415 - 6 430 77 070 556.05 181.05 7 215 - 7 230 86 670 700.05 325.05 6 431 - 6 446 77 262 558.93 183.93 7 231 - 7 246 86 862 702.93 327.93 6 447 - 6 462 77 454 561.81 186.81 7 247 - 7 262 87 054 705.81 330.81 6 463 - 6 478 77 646 564.69 189.69 7 263 - 7 278 87 246 708.69 333.69 6 479 - 6 494 77 838 567.57 192.57 7 279 - 7 294 87 438 711.57 336.57 6 495 - 6 510 78 030 570.45 195.45 7 295 - 7 310 87 630 714.45 339.45 6 511 - 6 526 78 222 573.33 198.33 7 311 - 7 326 87 822 717.33 342.33 6 527 - 6 542 78 414 576.21 201.21 7 327 - 7 342 88 014 720.21 345.21 6 543 - 6 558 78 606 579.09 204.09 7 343 - 7 358 88 206 723.09 348.09 6 559 - 6 574 78 798 581.97 206.97 7 359 - 7 374 88 398 725.97 350.97 6 575 - 6 590 78 990 584.85 209.85 7 375 - 7 390 88 590 728.85 353.85 6 591 - 6 606 79 182 587.73 212.73 7 391 - 7 406 88 782 731.73 356.73 6 607 - 6 622 79 374 590.61 215.61 7 407 - 7 422 88 974 734.61 359.61 6 623 - 6 638 79 566 593.49 218.49 7 423 - 7 438 89 166 737.49 362.49 6 639 - 6 654 79 758 596.37 221.37 7 439 - 7 454 89 358 740.37 365.37 6 655 - 6 670 79 950 599.25 224.25 7 455 - 7 470 89 550 743.25 368.25 6 671 - 6 686 80 142 602.13 227.13 7 471 - 7 486 89 742 746.13 371.13 6 687 - 6 702 80 334 605.01 230.01 7 487 - 7 502 89 934 749.01 374.01 6 703 - 6 718 80 526 607.89 232.89 7 503 - 7 518 90 126 751.89 376.89 6 719 - 6 734 80 718 610.77 235.77 7 519 - 7 534 90 318 754.77 379.77 6 735 - 6 750 80 910 613.65 238.65 7 535 - 7 550 90 510 757.65 382.65 6 751 - 6 766 81 102 616.53 241.53 7 551 - 7 566 90 702 760.53 385.53 6 767 - 6 782 81 294 619.41 244.41 7 567 - 7 582 90 894 763.41 388.41 6 783 - 6 798 81 486 622.29 247.29 7 583 - 7 598 91 086 766.29 391.29 6 799 - 6 814 81 678 625.17 250.17 7 599 - 7 614 91 278 769.17 394.17 6 815 - 6 830 81 870 628.05 253.05 7 615 - 7 630 91 470 772.05 397.05 6 831 - 6 846 82 062 630.93 255.93 7 631 - 7 646 91 662 774.93 399.93 6 847 - 6 862 82 254 633.81 258.81 7 647 - 7 662 91 854 777.81 402.81 6 863 - 6 878 82 446 636.69 261.69 7 663 - 7 678 92 046 780.69 405.69 6 879 - 6 894 82 638 639.57 264.57 7 679 - 7 694 92 238 783.57 408.57 6 895 - 6 910 82 830 642.45 267.45 7 695 - 7 710 92 430 786.45 411.45 6 911 - 6 926 83 022 645.33 270.33 7 711 - 7 726 92 622 789.33 414.33

R 6 127 - R 7 726



Revision # 0



Tax Tax


Under 65 Over 65


Under 65 Over 65

7 727 - 7 752 92 874 793.11 418.11 9 027 - 9 052 108 474 1 076.54 701.54 7 753 - 7 778 93 186 797.79 422.79 9 053 - 9 078 108 786 1 083.04 708.04 7 779 - 7 804 93 498 802.47 427.47 9 079 - 9 104 109 098 1 089.54 714.54 7 805 - 7 830 93 810 807.15 432.15 9 105 - 9 130 109 410 1 096.04 721.04 7 831 - 7 856 94 122 811.83 436.83 9 131 - 9 156 109 722 1 102.54 727.54 7 857 - 7 882 94 434 816.51 441.51 9 157 - 9 182 110 034 1 109.04 734.04 7 883 - 7 908 94 746 821.19 446.19 9 183 - 9 208 110 346 1 115.54 740.54 7 909 - 7 934 95 058 825.87 450.87 9 209 - 9 234 110 658 1 122.04 747.04 7 935 - 7 960 95 370 830.55 455.55 9 235 - 9 260 110 970 1 128.54 753.54 7 961 - 7 986 95 682 835.23 460.23 9 261 - 9 286 111 282 1 135.04 760.04 7 987 - 8 012 95 994 839.91 464.91 9 287 - 9 312 111 594 1 141.54 766.54 8 013 - 8 038 96 306 844.59 469.59 9 313 - 9 338 111 906 1 148.04 773.04 8 039 - 8 064 96 618 849.27 474.27 9 339 - 9 364 112 218 1 154.54 779.54 8 065 - 8 090 96 930 853.95 478.95 9 365 - 9 390 112 530 1 161.04 786.04 8 091 - 8 116 97 242 858.63 483.63 9 391 - 9 416 112 842 1 167.54 792.54 8 117 - 8 142 97 554 863.31 488.31 9 417 - 9 442 113 154 1 174.04 799.04 8 143 - 8 168 97 866 867.99 492.99 9 443 - 9 468 113 466 1 180.54 805.54 8 169 - 8 194 98 178 872.67 497.67 9 469 - 9 494 113 778 1 187.04 812.04 8 195 - 8 220 98 490 877.35 502.35 9 495 - 9 520 114 090 1 193.54 818.54 8 221 - 8 246 98 802 882.03 507.03 9 521 - 9 546 114 402 1 200.04 825.04 8 247 - 8 272 99 114 886.71 511.71 9 547 - 9 572 114 714 1 206.54 831.54 8 273 - 8 298 99 426 891.39 516.39 9 573 - 9 598 115 026 1 213.04 838.04 8 299 - 8 324 99 738 896.07 521.07 9 599 - 9 624 115 338 1 219.54 844.54 8 325 - 8 350 100 050 901.04 526.04 9 625 - 9 650 115 650 1 226.04 851.04 8 351 - 8 376 100 362 907.54 532.54 9 651 - 9 676 115 962 1 232.54 857.54 8 377 - 8 402 100 674 914.04 539.04 9 677 - 9 702 116 274 1 239.04 864.04 8 403 - 8 428 100 986 920.54 545.54 9 703 - 9 728 116 586 1 245.54 870.54 8 429 - 8 454 101 298 927.04 552.04 9 729 - 9 754 116 898 1 252.04 877.04 8 455 - 8 480 101 610 933.54 558.54 9 755 - 9 780 117 210 1 258.54 883.54 8 481 - 8 506 101 922 940.04 565.04 9 781 - 9 806 117 522 1 265.04 890.04 8 507 - 8 532 102 234 946.54 571.54 9 807 - 9 832 117 834 1 271.54 896.54 8 533 - 8 558 102 546 953.04 578.04 9 833 - 9 858 118 146 1 278.04 903.04 8 559 - 8 584 102 858 959.54 584.54 9 859 - 9 884 118 458 1 284.54 909.54 8 585 - 8 610 103 170 966.04 591.04 9 885 - 9 910 118 770 1 291.04 916.04 8 611 - 8 636 103 482 972.54 597.54 9 911 - 9 936 119 082 1 297.54 922.54 8 637 - 8 662 103 794 979.04 604.04 9 937 - 9 962 119 394 1 304.04 929.04 8 663 - 8 688 104 106 985.54 610.54 9 963 - 9 988 119 706 1 310.54 935.54 8 689 - 8 714 104 418 992.04 617.04 9 989 - 10 014 120 018 1 317.04 942.04 8 715 - 8 740 104 730 998.54 623.54 10 015 - 10 040 120 330 1 323.54 948.54 8 741 - 8 766 105 042 1 005.04 630.04 10 041 - 10 066 120 642 1 330.04 955.04 8 767 - 8 792 105 354 1 011.54 636.54 10 067 - 10 092 120 954 1 336.54 961.54 8 793 - 8 818 105 666 1 018.04 643.04 10 093 - 10 118 121 266 1 343.04 968.04 8 819 - 8 844 105 978 1 024.54 649.54 10 119 - 10 144 121 578 1 349.54 974.54 8 845 - 8 870 106 290 1 031.04 656.04 10 145 - 10 170 121 890 1 356.04 981.04 8 871 - 8 896 106 602 1 037.54 662.54 10 171 - 10 196 122 202 1 362.54 987.54 8 897 - 8 922 106 914 1 044.04 669.04 10 197 - 10 222 122 514 1 369.04 994.04 8 923 - 8 948 107 226 1 050.54 675.54 10 223 - 10 248 122 826 1 375.54 1 000.54 8 949 - 8 974 107 538 1 057.04 682.04 10 249 - 10 274 123 138 1 382.04 1 007.04 8 975 - 9 000 107 850 1 063.54 688.54 10 275 - 10 300 123 450 1 388.54 1 013.54 9 001 - 9 026 108 162 1 070.04 695.04 10 301 - 10 326 123 762 1 395.04 1 020.04

R 7 727 - R 10 326



Revision # 0



Tax Tax


Under 65 Over 65


Under 65 Over 65

10 327 - 10 362 124 134 1 402.79 1 027.79 12 127 - 12 162 145 734 1 852.79 1 477.79 10 363 - 10 398 124 566 1 411.79 1 036.79 12 163 - 12 198 146 166 1 861.79 1 486.79 10 399 - 10 434 124 998 1 420.79 1 045.79 12 199 - 12 234 146 598 1 870.79 1 495.79 10 435 - 10 470 125 430 1 429.79 1 054.79 12 235 - 12 270 147 030 1 879.79 1 504.79 10 471 - 10 506 125 862 1 438.79 1 063.79 12 271 - 12 306 147 462 1 888.79 1 513.79 10 507 - 10 542 126 294 1 447.79 1 072.79 12 307 - 12 342 147 894 1 897.79 1 522.79 10 543 - 10 578 126 726 1 456.79 1 081.79 12 343 - 12 378 148 326 1 906.79 1 531.79 10 579 - 10 614 127 158 1 465.79 1 090.79 12 379 - 12 414 148 758 1 915.79 1 540.79 10 615 - 10 650 127 590 1 474.79 1 099.79 12 415 - 12 450 149 190 1 924.79 1 549.79 10 651 - 10 686 128 022 1 483.79 1 108.79 12 451 - 12 486 149 622 1 933.79 1 558.79 10 687 - 10 722 128 454 1 492.79 1 117.79 12 487 - 12 522 150 054 1 942.79 1 567.79 10 723 - 10 758 128 886 1 501.79 1 126.79 12 523 - 12 558 150 486 1 951.79 1 576.79 10 759 - 10 794 129 318 1 510.79 1 135.79 12 559 - 12 594 150 918 1 960.79 1 585.79 10 795 - 10 830 129 750 1 519.79 1 144.79 12 595 - 12 630 151 350 1 969.79 1 594.79 10 831 - 10 866 130 182 1 528.79 1 153.79 12 631 - 12 666 151 782 1 978.79 1 603.79 10 867 - 10 902 130 614 1 537.79 1 162.79 12 667 - 12 702 152 214 1 987.79 1 612.79 10 903 - 10 938 131 046 1 546.79 1 171.79 12 703 - 12 738 152 646 1 996.79 1 621.79 10 939 - 10 974 131 478 1 555.79 1 180.79 12 739 - 12 774 153 078 2 005.79 1 630.79 10 975 - 11 010 131 910 1 564.79 1 189.79 12 775 - 12 810 153 510 2 014.79 1 639.79 11 011 - 11 046 132 342 1 573.79 1 198.79 12 811 - 12 846 153 942 2 023.79 1 648.79 11 047 - 11 082 132 774 1 582.79 1 207.79 12 847 - 12 882 154 374 2 032.79 1 657.79 11 083 - 11 118 133 206 1 591.79 1 216.79 12 883 - 12 918 154 806 2 041.79 1 666.79 11 119 - 11 154 133 638 1 600.79 1 225.79 12 919 - 12 954 155 238 2 050.79 1 675.79 11 155 - 11 190 134 070 1 609.79 1 234.79 12 955 - 12 990 155 670 2 059.79 1 684.79 11 191 - 11 226 134 502 1 618.79 1 243.79 12 991 - 13 026 156 102 2 068.79 1 693.79 11 227 - 11 262 134 934 1 627.79 1 252.79 13 027 - 13 062 156 534 2 077.79 1 702.79 11 263 - 11 298 135 366 1 636.79 1 261.79 13 063 - 13 098 156 966 2 086.79 1 711.79 11 299 - 11 334 135 798 1 645.79 1 270.79 13 099 - 13 134 157 398 2 095.79 1 720.79 11 335 - 11 370 136 230 1 654.79 1 279.79 13 135 - 13 170 157 830 2 104.79 1 729.79 11 371 - 11 406 136 662 1 663.79 1 288.79 13 171 - 13 206 158 262 2 113.79 1 738.79 11 407 - 11 442 137 094 1 672.79 1 297.79 13 207 - 13 242 158 694 2 122.79 1 747.79 11 443 - 11 478 137 526 1 681.79 1 306.79 13 243 - 13 278 159 126 2 131.79 1 756.79 11 479 - 11 514 137 958 1 690.79 1 315.79 13 279 - 13 314 159 558 2 140.79 1 765.79 11 515 - 11 550 138 390 1 699.79 1 324.79 13 315 - 13 350 159 990 2 149.79 1 774.79 11 551 - 11 586 138 822 1 708.79 1 333.79 13 351 - 13 386 160 422 2 160.55 1 785.55 11 587 - 11 622 139 254 1 717.79 1 342.79 13 387 - 13 422 160 854 2 171.35 1 796.35 11 623 - 11 658 139 686 1 726.79 1 351.79 13 423 - 13 458 161 286 2 182.15 1 807.15 11 659 - 11 694 140 118 1 735.79 1 360.79 13 459 - 13 494 161 718 2 192.95 1 817.95 11 695 - 11 730 140 550 1 744.79 1 369.79 13 495 - 13 530 162 150 2 203.75 1 828.75 11 731 - 11 766 140 982 1 753.79 1 378.79 13 531 - 13 566 162 582 2 214.55 1 839.55 11 767 - 11 802 141 414 1 762.79 1 387.79 13 567 - 13 602 163 014 2 225.35 1 850.35 11 803 - 11 838 141 846 1 771.79 1 396.79 13 603 - 13 638 163 446 2 236.15 1 861.15 11 839 - 11 874 142 278 1 780.79 1 405.79 13 639 - 13 674 163 878 2 246.95 1 871.95 11 875 - 11 910 142 710 1 789.79 1 414.79 13 675 - 13 710 164 310 2 257.75 1 882.75 11 911 - 11 946 143 142 1 798.79 1 423.79 13 711 - 13 746 164 742 2 268.55 1 893.55 11 947 - 11 982 143 574 1 807.79 1 432.79 13 747 - 13 782 165 174 2 279.35 1 904.35 11 983 - 12 018 144 006 1 816.79 1 441.79 13 783 - 13 818 165 606 2 290.15 1 915.15 12 019 - 12 054 144 438 1 825.79 1 450.79 13 819 - 13 854 166 038 2 300.95 1 925.95 12 055 - 12 090 144 870 1 834.79 1 459.79 13 855 - 13 890 166 470 2 311.75 1 936.75 12 091 - 12 126 145 302 1 843.79 1 468.79 13 891 - 13 926 166 902 2 322.55 1 947.55

R 10 327 - R 13 926



Revision # 0



Tax Tax


Under 65 Over 65


Under 65 Over 65

13 927 - 13 977 167 424 2 335.60 1 960.60 16 477 - 16 527 198 024 3 100.60 2 725.60 13 978 - 14 028 168 036 2 350.90 1 975.90 16 528 - 16 578 198 636 3 115.90 2 740.90 14 029 - 14 079 168 648 2 366.20 1 991.20 16 579 - 16 629 199 248 3 131.20 2 756.20 14 080 - 14 130 169 260 2 381.50 2 006.50 16 630 - 16 680 199 860 3 146.50 2 771.50 14 131 - 14 181 169 872 2 396.80 2 021.80 16 681 - 16 731 200 472 3 161.80 2 786.80 14 182 - 14 232 170 484 2 412.10 2 037.10 16 732 - 16 782 201 084 3 177.10 2 802.10 14 233 - 14 283 171 096 2 427.40 2 052.40 16 783 - 16 833 201 696 3 192.40 2 817.40 14 284 - 14 334 171 708 2 442.70 2 067.70 16 834 - 16 884 202 308 3 207.70 2 832.70 14 335 - 14 385 172 320 2 458.00 2 083.00 16 885 - 16 935 202 920 3 223.00 2 848.00 14 386 - 14 436 172 932 2 473.30 2 098.30 16 936 - 16 986 203 532 3 238.30 2 863.30 14 437 - 14 487 173 544 2 488.60 2 113.60 16 987 - 17 037 204 144 3 253.60 2 878.60 14 488 - 14 538 174 156 2 503.90 2 128.90 17 038 - 17 088 204 756 3 268.90 2 893.90 14 539 - 14 589 174 768 2 519.20 2 144.20 17 089 - 17 139 205 368 3 284.20 2 909.20 14 590 - 14 640 175 380 2 534.50 2 159.50 17 140 - 17 190 205 980 3 299.50 2 924.50 14 641 - 14 691 175 992 2 549.80 2 174.80 17 191 - 17 241 206 592 3 314.80 2 939.80 14 692 - 14 742 176 604 2 565.10 2 190.10 17 242 - 17 292 207 204 3 330.10 2 955.10 14 743 - 14 793 177 216 2 580.40 2 205.40 17 293 - 17 343 207 816 3 345.40 2 970.40 14 794 - 14 844 177 828 2 595.70 2 220.70 17 344 - 17 394 208 428 3 360.70 2 985.70 14 845 - 14 895 178 440 2 611.00 2 236.00 17 395 - 17 445 209 040 3 376.00 3 001.00 14 896 - 14 946 179 052 2 626.30 2 251.30 17 446 - 17 496 209 652 3 391.30 3 016.30 14 947 - 14 997 179 664 2 641.60 2 266.60 17 497 - 17 547 210 264 3 406.60 3 031.60 14 998 - 15 048 180 276 2 656.90 2 281.90 17 548 - 17 598 210 876 3 421.90 3 046.90 15 049 - 15 099 180 888 2 672.20 2 297.20 17 599 - 17 649 211 488 3 437.20 3 062.20 15 100 - 15 150 181 500 2 687.50 2 312.50 17 650 - 17 700 212 100 3 452.50 3 077.50 15 151 - 15 201 182 112 2 702.80 2 327.80 17 701 - 17 751 212 712 3 467.80 3 092.80 15 202 - 15 252 182 724 2 718.10 2 343.10 17 752 - 17 802 213 324 3 483.10 3 108.10 15 253 - 15 303 183 336 2 733.40 2 358.40 17 803 - 17 853 213 936 3 498.40 3 123.40 15 304 - 15 354 183 948 2 748.70 2 373.70 17 854 - 17 904 214 548 3 513.70 3 138.70 15 355 - 15 405 184 560 2 764.00 2 389.00 17 905 - 17 955 215 160 3 529.00 3 154.00 15 406 - 15 456 185 172 2 779.30 2 404.30 17 956 - 18 006 215 772 3 544.30 3 169.30 15 457 - 15 507 185 784 2 794.60 2 419.60 18 007 - 18 057 216 384 3 559.60 3 184.60 15 508 - 15 558 186 396 2 809.90 2 434.90 18 058 - 18 108 216 996 3 574.90 3 199.90 15 559 - 15 609 187 008 2 825.20 2 450.20 18 109 - 18 159 217 608 3 590.20 3 215.20 15 610 - 15 660 187 620 2 840.50 2 465.50 18 160 - 18 210 218 220 3 605.50 3 230.50 15 661 - 15 711 188 232 2 855.80 2 480.80 18 211 - 18 261 218 832 3 620.80 3 245.80 15 712 - 15 762 188 844 2 871.10 2 496.10 18 262 - 18 312 219 444 3 636.10 3 261.10 15 763 - 15 813 189 456 2 886.40 2 511.40 18 313 - 18 363 220 056 3 651.63 3 276.63 15 814 - 15 864 190 068 2 901.70 2 526.70 18 364 - 18 414 220 668 3 669.48 3 294.48 15 865 - 15 915 190 680 2 917.00 2 542.00 18 415 - 18 465 221 280 3 687.33 3 312.33 15 916 - 15 966 191 292 2 932.30 2 557.30 18 466 - 18 516 221 892 3 705.18 3 330.18 15 967 - 16 017 191 904 2 947.60 2 572.60 18 517 - 18 567 222 504 3 723.03 3 348.03 16 018 - 16 068 192 516 2 962.90 2 587.90 18 568 - 18 618 223 116 3 740.88 3 365.88 16 069 - 16 119 193 128 2 978.20 2 603.20 18 619 - 18 669 223 728 3 758.73 3 383.73 16 120 - 16 170 193 740 2 993.50 2 618.50 18 670 - 18 720 224 340 3 776.58 3 401.58 16 171 - 16 221 194 352 3 008.80 2 633.80 18 721 - 18 771 224 952 3 794.43 3 419.43 16 222 - 16 272 194 964 3 024.10 2 649.10 18 772 - 18 822 225 564 3 812.28 3 437.28 16 273 - 16 323 195 576 3 039.40 2 664.40 18 823 - 18 873 226 176 3 830.13 3 455.13 16 324 - 16 374 196 188 3 054.70 2 679.70 18 874 - 18 924 226 788 3 847.98 3 472.98 16 375 - 16 425 196 800 3 070.00 2 695.00 18 925 - 18 975 227 400 3 865.83 3 490.83 16 426 - 16 476 197 412 3 085.30 2 710.30 18 976 - 19 026 228 012 3 883.68 3 508.68

R 13 927 - R 19 026



Revision # 0



Tax Tax


Under 65 Over 65


Under 65 Over 65

19 027 - 19 102 228 774 3 905.90 3 530.90 22 827 - 22 902 274 374 5 235.90 4 860.90 19 103 - 19 178 229 686 3 932.50 3 557.50 22 903 - 22 978 275 286 5 262.50 4 887.50 19 179 - 19 254 230 598 3 959.10 3 584.10 22 979 - 23 054 276 198 5 289.10 4 914.10 19 255 - 19 330 231 510 3 985.70 3 610.70 23 055 - 23 130 277 110 5 315.70 4 940.70 19 331 - 19 406 232 422 4 012.30 3 637.30 23 131 - 23 206 278 022 5 342.30 4 967.30 19 407 - 19 482 233 334 4 038.90 3 663.90 23 207 - 23 282 278 934 5 368.90 4 993.90 19 483 - 19 558 234 246 4 065.50 3 690.50 23 283 - 23 358 279 846 5 395.50 5 020.50 19 559 - 19 634 235 158 4 092.10 3 717.10 23 359 - 23 434 280 758 5 422.10 5 047.10 19 635 - 19 710 236 070 4 118.70 3 743.70 23 435 - 23 510 281 670 5 448.70 5 073.70 19 711 - 19 786 236 982 4 145.30 3 770.30 23 511 - 23 586 282 582 5 475.30 5 100.30 19 787 - 19 862 237 894 4 171.90 3 796.90 23 587 - 23 662 283 494 5 501.90 5 126.90 19 863 - 19 938 238 806 4 198.50 3 823.50 23 663 - 23 738 284 406 5 528.50 5 153.50 19 939 - 20 014 239 718 4 225.10 3 850.10 23 739 - 23 814 285 318 5 555.10 5 180.10 20 015 - 20 090 240 630 4 251.70 3 876.70 23 815 - 23 890 286 230 5 581.70 5 206.70 20 091 - 20 166 241 542 4 278.30 3 903.30 23 891 - 23 966 287 142 5 608.30 5 233.30 20 167 - 20 242 242 454 4 304.90 3 929.90 23 967 - 24 042 288 054 5 634.90 5 259.90 20 243 - 20 318 243 366 4 331.50 3 956.50 24 043 - 24 118 288 966 5 661.50 5 286.50 20 319 - 20 394 244 278 4 358.10 3 983.10 24 119 - 24 194 289 878 5 688.10 5 313.10 20 395 - 20 470 245 190 4 384.70 4 009.70 24 195 - 24 270 290 790 5 714.70 5 339.70 20 471 - 20 546 246 102 4 411.30 4 036.30 24 271 - 24 346 291 702 5 741.30 5 366.30 20 547 - 20 622 247 014 4 437.90 4 062.90 24 347 - 24 422 292 614 5 767.90 5 392.90 20 623 - 20 698 247 926 4 464.50 4 089.50 24 423 - 24 498 293 526 5 794.50 5 419.50 20 699 - 20 774 248 838 4 491.10 4 116.10 24 499 - 24 574 294 438 5 821.10 5 446.10 20 775 - 20 850 249 750 4 517.70 4 142.70 24 575 - 24 650 295 350 5 847.70 5 472.70 20 851 - 20 926 250 662 4 544.30 4 169.30 24 651 - 24 726 296 262 5 874.30 5 499.30 20 927 - 21 002 251 574 4 570.90 4 195.90 24 727 - 24 802 297 174 5 900.90 5 525.90 21 003 - 21 078 252 486 4 597.50 4 222.50 24 803 - 24 878 298 086 5 927.50 5 552.50 21 079 - 21 154 253 398 4 624.10 4 249.10 24 879 - 24 954 298 998 5 954.10 5 579.10 21 155 - 21 230 254 310 4 650.70 4 275.70 24 955 - 25 030 299 910 5 980.70 5 605.70 21 231 - 21 306 255 222 4 677.30 4 302.30 25 031 - 25 106 300 822 6 009.36 5 634.36 21 307 - 21 382 256 134 4 703.90 4 328.90 25 107 - 25 182 301 734 6 038.24 5 663.24 21 383 - 21 458 257 046 4 730.50 4 355.50 25 183 - 25 258 302 646 6 067.12 5 692.12 21 459 - 21 534 257 958 4 757.10 4 382.10 25 259 - 25 334 303 558 6 096.00 5 721.00 21 535 - 21 610 258 870 4 783.70 4 408.70 25 335 - 25 410 304 470 6 124.88 5 749.88 21 611 - 21 686 259 782 4 810.30 4 435.30 25 411 - 25 486 305 382 6 153.76 5 778.76 21 687 - 21 762 260 694 4 836.90 4 461.90 25 487 - 25 562 306 294 6 182.64 5 807.64 21 763 - 21 838 261 606 4 863.50 4 488.50 25 563 - 25 638 307 206 6 211.52 5 836.52 21 839 - 21 914 262 518 4 890.10 4 515.10 25 639 - 25 714 308 118 6 240.40 5 865.40 21 915 - 21 990 263 430 4 916.70 4 541.70 25 715 - 25 790 309 030 6 269.28 5 894.28 21 991 - 22 066 264 342 4 943.30 4 568.30 25 791 - 25 866 309 942 6 298.16 5 923.16 22 067 - 22 142 265 254 4 969.90 4 594.90 25 867 - 25 942 310 854 6 327.04 5 952.04 22 143 - 22 218 266 166 4 996.50 4 621.50 25 943 - 26 018 311 766 6 355.92 5 980.92 22 219 - 22 294 267 078 5 023.10 4 648.10 26 019 - 26 094 312 678 6 384.80 6 009.80 22 295 - 22 370 267 990 5 049.70 4 674.70 26 095 - 26 170 313 590 6 413.68 6 038.68 22 371 - 22 446 268 902 5 076.30 4 701.30 26 171 - 26 246 314 502 6 442.56 6 067.56 22 447 - 22 522 269 814 5 102.90 4 727.90 26 247 - 26 322 315 414 6 471.44 6 096.44 22 523 - 22 598 270 726 5 129.50 4 754.50 26 323 - 26 398 316 326 6 500.32 6 125.32 22 599 - 22 674 271 638 5 156.10 4 781.10 26 399 - 26 474 317 238 6 529.20 6 154.20 22 675 - 22 750 272 550 5 182.70 4 807.70 26 475 - 26 550 318 150 6 558.08 6 183.08 22 751 - 22 826 273 462 5 209.30 4 834.30 26 551 - 26 626 319 062 6 586.96 6 211.96

R 19 027 - R 26 626



Revision # 0



Tax Tax


Under 65 Over 65


Under 65 Over 65

26 627 - 26 722 320 094 6 619.64 6 244.64 30 947 - 31 042 371 934 8 261.24 7 886.24 26 723 - 26 818 321 246 6 656.12 6 281.12 31 043 - 31 138 373 086 8 297.72 7 922.72 26 819 - 26 914 322 398 6 692.60 6 317.60 31 139 - 31 234 374 238 8 334.20 7 959.20 26 915 - 27 010 323 550 6 729.08 6 354.08 31 235 - 31 330 375 390 8 370.68 7 995.68 27 011 - 27 106 324 702 6 765.56 6 390.56 31 331 - 31 426 376 542 8 407.16 8 032.16 27 107 - 27 202 325 854 6 802.04 6 427.04 31 427 - 31 522 377 694 8 443.64 8 068.64 27 203 - 27 298 327 006 6 838.52 6 463.52 31 523 - 31 618 378 846 8 480.12 8 105.12 27 299 - 27 394 328 158 6 875.00 6 500.00 31 619 - 31 714 379 998 8 516.60 8 141.60 27 395 - 27 490 329 310 6 911.48 6 536.48 31 715 - 31 810 381 150 8 553.08 8 178.08 27 491 - 27 586 330 462 6 947.96 6 572.96 31 811 - 31 906 382 302 8 589.56 8 214.56 27 587 - 27 682 331 614 6 984.44 6 609.44 31 907 - 32 002 383 454 8 626.04 8 251.04 27 683 - 27 778 332 766 7 020.92 6 645.92 32 003 - 32 098 384 606 8 662.52 8 287.52 27 779 - 27 874 333 918 7 057.40 6 682.40 32 099 - 32 194 385 758 8 699.00 8 324.00 27 875 - 27 970 335 070 7 093.88 6 718.88 32 195 - 32 290 386 910 8 735.48 8 360.48 27 971 - 28 066 336 222 7 130.36 6 755.36 32 291 - 32 386 388 062 8 771.96 8 396.96 28 067 - 28 162 337 374 7 166.84 6 791.84 32 387 - 32 482 389 214 8 808.44 8 433.44 28 163 - 28 258 338 526 7 203.32 6 828.32 32 483 - 32 578 390 366 8 844.92 8 469.92 28 259 - 28 354 339 678 7 239.80 6 864.80 32 579 - 32 674 391 518 8 881.40 8 506.40 28 355 - 28 450 340 830 7 276.28 6 901.28 32 675 - 32 770 392 670 8 917.88 8 542.88 28 451 - 28 546 341 982 7 312.76 6 937.76 32 771 - 32 866 393 822 8 954.36 8 579.36 28 547 - 28 642 343 134 7 349.24 6 974.24 32 867 - 32 962 394 974 8 990.84 8 615.84 28 643 - 28 738 344 286 7 385.72 7 010.72 32 963 - 33 058 396 126 9 027.32 8 652.32 28 739 - 28 834 345 438 7 422.20 7 047.20 33 059 - 33 154 397 278 9 063.80 8 688.80 28 835 - 28 930 346 590 7 458.68 7 083.68 33 155 - 33 250 398 430 9 100.28 8 725.28 28 931 - 29 026 347 742 7 495.16 7 120.16 33 251 - 33 346 399 582 9 136.76 8 761.76 29 027 - 29 122 348 894 7 531.64 7 156.64 33 347 - 33 442 400 734 9 174.46 8 799.46 29 123 - 29 218 350 046 7 568.12 7 193.12 33 443 - 33 538 401 886 9 212.86 8 837.86 29 219 - 29 314 351 198 7 604.60 7 229.60 33 539 - 33 634 403 038 9 251.26 8 876.26 29 315 - 29 410 352 350 7 641.08 7 266.08 33 635 - 33 730 404 190 9 289.66 8 914.66 29 411 - 29 506 353 502 7 677.56 7 302.56 33 731 - 33 826 405 342 9 328.06 8 953.06 29 507 - 29 602 354 654 7 714.04 7 339.04 33 827 - 33 922 406 494 9 366.46 8 991.46 29 603 - 29 698 355 806 7 750.52 7 375.52 33 923 - 34 018 407 646 9 404.86 9 029.86 29 699 - 29 794 356 958 7 787.00 7 412.00 34 019 - 34 114 408 798 9 443.26 9 068.26 29 795 - 29 890 358 110 7 823.48 7 448.48 34 115 - 34 210 409 950 9 481.66 9 106.66 29 891 - 29 986 359 262 7 859.96 7 484.96 34 211 - 34 306 411 102 9 520.06 9 145.06 29 987 - 30 082 360 414 7 896.44 7 521.44 34 307 - 34 402 412 254 9 558.46 9 183.46 30 083 - 30 178 361 566 7 932.92 7 557.92 34 403 - 34 498 413 406 9 596.86 9 221.86 30 179 - 30 274 362 718 7 969.40 7 594.40 34 499 - 34 594 414 558 9 635.26 9 260.26 30 275 - 30 370 363 870 8 005.88 7 630.88 34 595 - 34 690 415 710 9 673.66 9 298.66 30 371 - 30 466 365 022 8 042.36 7 667.36 34 691 - 34 786 416 862 9 712.06 9 337.06 30 467 - 30 562 366 174 8 078.84 7 703.84 34 787 - 34 882 418 014 9 750.46 9 375.46 30 563 - 30 658 367 326 8 115.32 7 740.32 34 883 - 34 978 419 166 9 788.86 9 413.86 30 659 - 30 754 368 478 8 151.80 7 776.80 34 979 - 35 074 420 318 9 827.26 9 452.26 30 755 - 30 850 369 630 8 188.28 7 813.28 35 075 - 35 170 421 470 9 865.66 9 490.66 30 851 - 30 946 370 782 8 224.76 7 849.76 35 171 - 35 266 422 622 9 904.06 9 529.06

26 627 - 35 266 If the table is inadequate: Add R9 904.06 (under 65) or R9 529.06 (over 65) to the result of [40% X

(actual monthly remuneration less R35 218.50)] R35 218.50 is the average between R35 171 and R35 266

FORTNIGHTLY TAX DEDUCTION TABLES


Revision # 0



Tax Tax


Under 65 Over 65


Under 65 Over 65

0 - 1 537 39 962 0.00 0.00 1 685 - 1 687 43 836 26.55 0.00 1 538 - 1 540 40 014 0.09 0.00 1 688 - 1 690 43 914 27.09 0.00 1 541 - 1 543 40 092 0.63 0.00 1 691 - 1 693 43 992 27.63 0.00 1 544 - 1 546 40 170 1.17 0.00 1 694 - 1 696 44 070 28.17 0.00 1 547 - 1 549 40 248 1.71 0.00 1 697 - 1 699 44 148 28.71 0.00 1 550 - 1 552 40 326 2.25 0.00 1 700 - 1 702 44 226 29.25 0.00 1 553 - 1 555 40 404 2.79 0.00 1 703 - 1 705 44 304 29.79 0.00 1 556 - 1 558 40 482 3.33 0.00 1 706 - 1 708 44 382 30.33 0.00 1 559 - 1 561 40 560 3.87 0.00 1 709 - 1 711 44 460 30.87 0.00 1 562 - 1 564 40 638 4.41 0.00 1 712 - 1 714 44 538 31.41 0.00 1 565 - 1 567 40 716 4.95 0.00 1 715 - 1 717 44 616 31.95 0.00 1 568 - 1 570 40 794 5.49 0.00 1 718 - 1 720 44 694 32.49 0.00 1 571 - 1 573 40 872 6.03 0.00 1 721 - 1 723 44 772 33.03 0.00 1 574 - 1 576 40 950 6.57 0.00 1 724 - 1 726 44 850 33.57 0.00 1 577 - 1 579 41 028 7.11 0.00 1 727 - 1 729 44 928 34.11 0.00 1 580 - 1 582 41 106 7.65 0.00 1 730 - 1 732 45 006 34.65 0.00 1 583 - 1 585 41 184 8.19 0.00 1 733 - 1 735 45 084 35.19 0.00 1 586 - 1 588 41 262 8.73 0.00 1 736 - 1 738 45 162 35.73 0.00 1 589 - 1 591 41 340 9.27 0.00 1 739 - 1 741 45 240 36.27 0.00 1 592 - 1 594 41 418 9.81 0.00 1 742 - 1 744 45 318 36.81 0.00 1 595 - 1 597 41 496 10.35 0.00 1 745 - 1 747 45 396 37.35 0.00 1 598 - 1 600 41 574 10.89 0.00 1 748 - 1 750 45 474 37.89 0.00 1 601 - 1 603 41 652 11.43 0.00 1 751 - 1 753 45 552 38.43 0.00 1 604 - 1 606 41 730 11.97 0.00 1 754 - 1 756 45 630 38.97 0.00 1 607 - 1 609 41 808 12.51 0.00 1 757 - 1 759 45 708 39.51 0.00 1 610 - 1 612 41 886 13.05 0.00 1 760 - 1 762 45 786 40.05 0.00 1 613 - 1 615 41 964 13.59 0.00 1 763 - 1 765 45 864 40.59 0.00 1 616 - 1 618 42 042 14.13 0.00 1 766 - 1 768 45 942 41.13 0.00 1 619 - 1 621 42 120 14.67 0.00 1 769 - 1 771 46 020 41.67 0.00 1 622 - 1 624 42 198 15.21 0.00 1 772 - 1 774 46 098 42.21 0.00 1 625 - 1 627 42 276 15.75 0.00 1 775 - 1 777 46 176 42.75 0.00 1 628 - 1 630 42 354 16.29 0.00 1 778 - 1 780 46 254 43.29 0.00 1 631 - 1 633 42 432 16.83 0.00 1 781 - 1 783 46 332 43.83 0.00 1 634 - 1 636 42 510 17.37 0.00 1 784 - 1 786 46 410 44.37 0.00 1 637 - 1 639 42 588 17.91 0.00 1 787 - 1 789 46 488 44.91 0.00 1 640 - 1 642 42 666 18.45 0.00 1 790 - 1 792 46 566 45.45 0.00 1 643 - 1 645 42 744 18.99 0.00 1 793 - 1 795 46 644 45.99 0.00 1 646 - 1 648 42 822 19.53 0.00 1 796 - 1 798 46 722 46.53 0.00 1 649 - 1 651 42 900 20.07 0.00 1 799 - 1 801 46 800 47.07 0.00 1 652 - 1 654 42 978 20.61 0.00 1 802 - 1 804 46 878 47.61 0.00 1 655 - 1 657 43 056 21.15 0.00 1 805 - 1 807 46 956 48.15 0.00 1 658 - 1 660 43 134 21.69 0.00 1 808 - 1 810 47 034 48.69 0.00 1 661 - 1 663 43 212 22.23 0.00 1 811 - 1 813 47 112 49.23 0.00 1 664 - 1 666 43 290 22.77 0.00 1 814 - 1 816 47 190 49.77 0.00 1 667 - 1 669 43 368 23.31 0.00 1 817 - 1 819 47 268 50.31 0.00 1 670 - 1 672 43 446 23.85 0.00 1 820 - 1 822 47 346 50.85 0.00 1 673 - 1 675 43 524 24.39 0.00 1 823 - 1 825 47 424 51.39 0.00 1 676 - 1 678 43 602 24.93 0.00 1 826 - 1 828 47 502 51.93 0.00 1 679 - 1 681 43 680 25.47 0.00 1 829 - 1 831 47 580 52.47 0.00 1 682 - 1 684 43 758 26.01 0.00 1 832 - 1 834 47 658 53.01 0.00

R 0 - R 1 834



Revision # 0



Tax Tax

Remuneration Annual Equivalent Under 65 Over 65


1 835 - 1 840 47 775 53.82 0.00 2 135 - 2 140 55 575 107.82 0.00 1 841 - 1 846 47 931 54.90 0.00 2 141 - 2 146 55 731 108.90 0.00 1 847 - 1 852 48 087 55.98 0.00 2 147 - 2 152 55 887 109.98 0.00 1 853 - 1 858 48 243 57.06 0.00 2 153 - 2 158 56 043 111.06 0.00 1 859 - 1 864 48 399 58.14 0.00 2 159 - 2 164 56 199 112.14 0.00 1 865 - 1 870 48 555 59.22 0.00 2 165 - 2 170 56 355 113.22 0.00 1 871 - 1 876 48 711 60.30 0.00 2 171 - 2 176 56 511 114.30 0.00 1 877 - 1 882 48 867 61.38 0.00 2 177 - 2 182 56 667 115.38 0.00 1 883 - 1 888 49 023 62.46 0.00 2 183 - 2 188 56 823 116.46 0.00 1 889 - 1 894 49 179 63.54 0.00 2 189 - 2 194 56 979 117.54 0.00 1 895 - 1 900 49 335 64.62 0.00 2 195 - 2 200 57 135 118.62 0.00 1 901 - 1 906 49 491 65.70 0.00 2 201 - 2 206 57 291 119.70 0.00 1 907 - 1 912 49 647 66.78 0.00 2 207 - 2 212 57 447 120.78 0.00 1 913 - 1 918 49 803 67.86 0.00 2 213 - 2 218 57 603 121.86 0.00 1 919 - 1 924 49 959 68.94 0.00 2 219 - 2 224 57 759 122.94 0.00 1 925 - 1 930 50 115 70.02 0.00 2 225 - 2 230 57 915 124.02 0.00 1 931 - 1 936 50 271 71.10 0.00 2 231 - 2 236 58 071 125.10 0.00 1 937 - 1 942 50 427 72.18 0.00 2 237 - 2 242 58 227 126.18 0.00 1 943 - 1 948 50 583 73.26 0.00 2 243 - 2 248 58 383 127.26 0.00 1 949 - 1 954 50 739 74.34 0.00 2 249 - 2 254 58 539 128.34 0.00 1 955 - 1 960 50 895 75.42 0.00 2 255 - 2 260 58 695 129.42 0.00 1 961 - 1 966 51 051 76.50 0.00 2 261 - 2 266 58 851 130.50 0.00 1 967 - 1 972 51 207 77.58 0.00 2 267 - 2 272 59 007 131.58 0.00 1 973 - 1 978 51 363 78.66 0.00 2 273 - 2 278 59 163 132.66 0.00 1 979 - 1 984 51 519 79.74 0.00 2 279 - 2 284 59 319 133.74 0.00 1 985 - 1 990 51 675 80.82 0.00 2 285 - 2 290 59 475 134.82 0.00 1 991 - 1 996 51 831 81.90 0.00 2 291 - 2 296 59 631 135.90 0.00 1 997 - 2 002 51 987 82.98 0.00 2 297 - 2 302 59 787 136.98 0.00 2 003 - 2 008 52 143 84.06 0.00 2 303 - 2 308 59 943 138.06 0.00 2 009 - 2 014 52 299 85.14 0.00 2 309 - 2 314 60 099 139.14 0.00 2 015 - 2 020 52 455 86.22 0.00 2 315 - 2 320 60 255 140.22 0.00 2 021 - 2 026 52 611 87.30 0.00 2 321 - 2 326 60 411 141.30 0.00 2 027 - 2 032 52 767 88.38 0.00 2 327 - 2 332 60 567 142.38 0.00 2 033 - 2 038 52 923 89.46 0.00 2 333 - 2 338 60 723 143.46 0.00 2 039 - 2 044 53 079 90.54 0.00 2 339 - 2 344 60 879 144.54 0.00 2 045 - 2 050 53 235 91.62 0.00 2 345 - 2 350 61 035 145.62 0.00 2 051 - 2 056 53 391 92.70 0.00 2 351 - 2 356 61 191 146.70 0.00 2 057 - 2 062 53 547 93.78 0.00 2 357 - 2 362 61 347 147.78 0.00 2 063 - 2 068 53 703 94.86 0.00 2 363 - 2 368 61 503 148.86 0.00 2 069 - 2 074 53 859 95.94 0.00 2 369 - 2 374 61 659 149.94 0.00 2 075 - 2 080 54 015 97.02 0.00 2 375 - 2 380 61 815 151.02 0.00 2 081 - 2 086 54 171 98.10 0.00 2 381 - 2 386 61 971 152.10 0.00 2 087 - 2 092 54 327 99.18 0.00 2 387 - 2 392 62 127 153.18 0.00 2 093 - 2 098 54 483 100.26 0.00 2 393 - 2 398 62 283 154.26 0.00 2 099 - 2 104 54 639 101.34 0.00 2 399 - 2 404 62 439 155.34 0.00 2 105 - 2 110 54 795 102.42 0.00 2 405 - 2 410 62 595 156.42 0.00 2 111 - 2 116 54 951 103.50 0.00 2 411 - 2 416 62 751 157.50 0.00 2 117 - 2 122 55 107 104.58 0.00 2 417 - 2 422 62 907 158.58 0.00 2 123 - 2 128 55 263 105.66 0.00 2 423 - 2 428 63 063 159.66 0.00

2 129 - 2 134 55 419 106.74 0.00 2 429 - 2 434 63 219 160.74 0.00

R 1 835 - R 2 434



Revision # 0



Tax Tax



2 435 - 2 445 63 440 162.27 0.00 2 985 - 2 995 77 740 261.27 88.20 2 446 - 2 456 63 726 164.25 0.00 2 996 - 3 006 78 026 263.25 90.18 2 457 - 2 467 64 012 166.23 0.00 3 007 - 3 017 78 312 265.23 92.16 2 468 - 2 478 64 298 168.21 0.00 3 018 - 3 028 78 598 267.21 94.14 2 479 - 2 489 64 584 170.19 0.00 3 029 - 3 039 78 884 269.19 96.12 2 490 - 2 500 64 870 172.17 0.00 3 040 - 3 050 79 170 271.17 98.10 2 501 - 2 511 65 156 174.15 1.08 3 051 - 3 061 79 456 273.15 100.08 2 512 - 2 522 65 442 176.13 3.05 3 062 - 3 072 79 742 275.13 102.06 2 523 - 2 533 65 728 178.11 5.03 3 073 - 3 083 80 028 277.11 104.04 2 534 - 2 544 66 014 180.09 7.02 3 084 - 3 094 80 314 279.09 106.02 2 545 - 2 555 66 300 182.07 9.00 3 095 - 3 105 80 600 281.07 108.00 2 556 - 2 566 66 586 184.05 10.98 3 106 - 3 116 80 886 283.05 109.98 2 567 - 2 577 66 872 186.03 12.96 3 117 - 3 127 81 172 285.03 111.96 2 578 - 2 588 67 158 188.01 14.93 3 128 - 3 138 81 458 287.01 113.94 2 589 - 2 599 67 444 189.99 16.92 3 139 - 3 149 81 744 288.99 115.92 2 600 - 2 610 67 730 191.97 18.90 3 150 - 3 160 82 030 290.97 117.90 2 611 - 2 621 68 016 193.95 20.88 3 161 - 3 171 82 316 292.95 119.88 2 622 - 2 632 68 302 195.93 22.86 3 172 - 3 182 82 602 294.93 121.86 2 633 - 2 643 68 588 197.91 24.84 3 183 - 3 193 82 888 296.91 123.84 2 644 - 2 654 68 874 199.89 26.82 3 194 - 3 204 83 174 298.89 125.82 2 655 - 2 665 69 160 201.87 28.80 3 205 - 3 215 83 460 300.87 127.80 2 666 - 2 676 69 446 203.85 30.78 3 216 - 3 226 83 746 302.85 129.78 2 677 - 2 687 69 732 205.83 32.76 3 227 - 3 237 84 032 304.83 131.76 2 688 - 2 698 70 018 207.81 34.74 3 238 - 3 248 84 318 306.81 133.74 2 699 - 2 709 70 304 209.79 36.72 3 249 - 3 259 84 604 308.79 135.72 2 710 - 2 720 70 590 211.77 38.70 3 260 - 3 270 84 890 310.77 137.70 2 721 - 2 731 70 876 213.75 40.68 3 271 - 3 281 85 176 312.75 139.68 2 732 - 2 742 71 162 215.73 42.66 3 282 - 3 292 85 462 314.73 141.66 2 743 - 2 753 71 448 217.71 44.64 3 293 - 3 303 85 748 316.71 143.64 2 754 - 2 764 71 734 219.69 46.62 3 304 - 3 314 86 034 318.69 145.62 2 765 - 2 775 72 020 221.67 48.60 3 315 - 3 325 86 320 320.67 147.60 2 776 - 2 786 72 306 223.65 50.58 3 326 - 3 336 86 606 322.65 149.58 2 787 - 2 797 72 592 225.63 52.56 3 337 - 3 347 86 892 324.63 151.56 2 798 - 2 808 72 878 227.61 54.54 3 348 - 3 358 87 178 326.61 153.54 2 809 - 2 819 73 164 229.59 56.51 3 359 - 3 369 87 464 328.59 155.52 2 820 - 2 830 73 450 231.57 58.50 3 370 - 3 380 87 750 330.57 157.50 2 831 - 2 841 73 736 233.55 60.48 3 381 - 3 391 88 036 332.55 159.48 2 842 - 2 852 74 022 235.53 62.46 3 392 - 3 402 88 322 334.53 161.46 2 853 - 2 863 74 308 237.51 64.44 3 403 - 3 413 88 608 336.51 163.44 2 864 - 2 874 74 594 239.49 66.42 3 414 - 3 424 88 894 338.49 165.42 2 875 - 2 885 74 880 241.47 68.40 3 425 - 3 435 89 180 340.47 167.40 2 886 - 2 896 75 166 243.45 70.38 3 436 - 3 446 89 466 342.45 169.38 2 897 - 2 907 75 452 245.43 72.36 3 447 - 3 457 89 752 344.43 171.36 2 908 - 2 918 75 738 247.41 74.34 3 458 - 3 468 90 038 346.41 173.34 2 919 - 2 929 76 024 249.39 76.32 3 469 - 3 479 90 324 348.39 175.32 2 930 - 2 940 76 310 251.37 78.30 3 480 - 3 490 90 610 350.37 177.30 2 941 - 2 951 76 596 253.35 80.28 3 491 - 3 501 90 896 352.35 179.28 2 952 - 2 962 76 882 255.33 82.26 3 502 - 3 512 91 182 354.33 181.26 2 963 - 2 973 77 168 257.31 84.24 3 513 - 3 523 91 468 356.31 183.24

2 974 - 2 984 77 454 259.29 86.22 3 524 - 3 534 91 754 358.29 185.22

R 2 435 - R 3 534



Revision # 0



Tax Tax



3 535 - 3 545 92 040 360.27 187.20 4 085 - 4 095 106 340 476.34 303.26 3 546 - 3 556 92 326 362.25 189.18 4 096 - 4 106 106 626 479.09 306.01 3 557 - 3 567 92 612 364.23 191.16 4 107 - 4 117 106 912 481.84 308.76 3 568 - 3 578 92 898 366.21 193.14 4 118 - 4 128 107 198 484.59 311.51 3 579 - 3 589 93 184 368.19 195.12 4 129 - 4 139 107 484 487.34 314.26 3 590 - 3 600 93 470 370.17 197.10 4 140 - 4 150 107 770 490.09 317.01 3 601 - 3 611 93 756 372.15 199.08 4 151 - 4 161 108 056 492.84 319.76 3 612 - 3 622 94 042 374.13 201.06 4 162 - 4 172 108 342 495.59 322.51 3 623 - 3 633 94 328 376.11 203.04 4 173 - 4 183 108 628 498.34 325.26 3 634 - 3 644 94 614 378.09 205.02 4 184 - 4 194 108 914 501.09 328.01 3 645 - 3 655 94 900 380.07 207.00 4 195 - 4 205 109 200 503.84 330.76 3 656 - 3 666 95 186 382.05 208.98 4 206 - 4 216 109 486 506.59 333.51 3 667 - 3 677 95 472 384.03 210.96 4 217 - 4 227 109 772 509.34 336.26 3 678 - 3 688 95 758 386.01 212.94 4 228 - 4 238 110 058 512.09 339.01 3 689 - 3 699 96 044 387.99 214.92 4 239 - 4 249 110 344 514.84 341.76 3 700 - 3 710 96 330 389.97 216.90 4 250 - 4 260 110 630 517.59 344.51 3 711 - 3 721 96 616 391.95 218.88 4 261 - 4 271 110 916 520.34 347.26 3 722 - 3 732 96 902 393.93 220.86 4 272 - 4 282 111 202 523.09 350.01 3 733 - 3 743 97 188 395.91 222.84 4 283 - 4 293 111 488 525.84 352.76 3 744 - 3 754 97 474 397.89 224.82 4 294 - 4 304 111 774 528.59 355.51 3 755 - 3 765 97 760 399.87 226.80 4 305 - 4 315 112 060 531.34 358.26 3 766 - 3 776 98 046 401.85 228.78 4 316 - 4 326 112 346 534.09 361.01 3 777 - 3 787 98 332 403.83 230.76 4 327 - 4 337 112 632 536.84 363.76 3 788 - 3 798 98 618 405.81 232.74 4 338 - 4 348 112 918 539.59 366.51 3 799 - 3 809 98 904 407.79 234.72 4 349 - 4 359 113 204 542.34 369.26 3 810 - 3 820 99 190 409.77 236.70 4 360 - 4 370 113 490 545.09 372.01 3 821 - 3 831 99 476 411.75 238.68 4 371 - 4 381 113 776 547.84 374.76 3 832 - 3 842 99 762 413.73 240.66 4 382 - 4 392 114 062 550.59 377.51 3 843 - 3 853 100 048 415.84 242.76 4 393 - 4 403 114 348 553.34 380.26 3 854 - 3 864 100 334 418.59 245.51 4 404 - 4 414 114 634 556.09 383.01 3 865 - 3 875 100 620 421.34 248.26 4 415 - 4 425 114 920 558.84 385.76 3 876 - 3 886 100 906 424.09 251.01 4 426 - 4 436 115 206 561.59 388.51 3 887 - 3 897 101 192 426.84 253.76 4 437 - 4 447 115 492 564.34 391.26 3 898 - 3 908 101 478 429.59 256.51 4 448 - 4 458 115 778 567.09 394.01 3 909 - 3 919 101 764 432.34 259.26 4 459 - 4 469 116 064 569.84 396.76 3 920 - 3 930 102 050 435.09 262.01 4 470 - 4 480 116 350 572.59 399.51 3 931 - 3 941 102 336 437.84 264.76 4 481 - 4 491 116 636 575.34 402.26 3 942 - 3 952 102 622 440.59 267.51 4 492 - 4 502 116 922 578.09 405.01 3 953 - 3 963 102 908 443.34 270.26 4 503 - 4 513 117 208 580.84 407.76 3 964 - 3 974 103 194 446.09 273.01 4 514 - 4 524 117 494 583.59 410.51 3 975 - 3 985 103 480 448.84 275.76 4 525 - 4 535 117 780 586.34 413.26 3 986 - 3 996 103 766 451.59 278.51 4 536 - 4 546 118 066 589.09 416.01 3 997 - 4 007 104 052 454.34 281.26 4 547 - 4 557 118 352 591.84 418.76 4 008 - 4 018 104 338 457.09 284.01 4 558 - 4 568 118 638 594.59 421.51 4 019 - 4 029 104 624 459.84 286.76 4 569 - 4 579 118 924 597.34 424.26 4 030 - 4 040 104 910 462.59 289.51 4 580 - 4 590 119 210 600.09 427.01 4 041 - 4 051 105 196 465.34 292.26 4 591 - 4 601 119 496 602.84 429.76 4 052 - 4 062 105 482 468.09 295.01 4 602 - 4 612 119 782 605.59 432.51 4 063 - 4 073 105 768 470.84 297.76 4 613 - 4 623 120 068 608.34 435.26

4 074 - 4 084 106 054 473.59 300.51 4 624 - 4 634 120 354 611.09 438.01

R 3 535 - R 4 634



Revision # 0



Tax Tax



4 635 - 4 650 120 705 614.47 441.39 5 435 - 5 450 141 505 814.47 641.39 4 651 - 4 666 121 121 618.47 445.39 5 451 - 5 466 141 921 818.47 645.39 4 667 - 4 682 121 537 622.47 449.39 5 467 - 5 482 142 337 822.47 649.39 4 683 - 4 698 121 953 626.47 453.39 5 483 - 5 498 142 753 826.47 653.39 4 699 - 4 714 122 369 630.47 457.39 5 499 - 5 514 143 169 830.47 657.39 4 715 - 4 730 122 785 634.47 461.39 5 515 - 5 530 143 585 834.47 661.39 4 731 - 4 746 123 201 638.47 465.39 5 531 - 5 546 144 001 838.47 665.39 4 747 - 4 762 123 617 642.47 469.39 5 547 - 5 562 144 417 842.47 669.39 4 763 - 4 778 124 033 646.47 473.39 5 563 - 5 578 144 833 846.47 673.39 4 779 - 4 794 124 449 650.47 477.39 5 579 - 5 594 145 249 850.47 677.39 4 795 - 4 810 124 865 654.47 481.39 5 595 - 5 610 145 665 854.47 681.39 4 811 - 4 826 125 281 658.47 485.39 5 611 - 5 626 146 081 858.47 685.39 4 827 - 4 842 125 697 662.47 489.39 5 627 - 5 642 146 497 862.47 689.39 4 843 - 4 858 126 113 666.47 493.39 5 643 - 5 658 146 913 866.47 693.39 4 859 - 4 874 126 529 670.47 497.39 5 659 - 5 674 147 329 870.47 697.39 4 875 - 4 890 126 945 674.47 501.39 5 675 - 5 690 147 745 874.47 701.39 4 891 - 4 906 127 361 678.47 505.39 5 691 - 5 706 148 161 878.47 705.39 4 907 - 4 922 127 777 682.47 509.39 5 707 - 5 722 148 577 882.47 709.39 4 923 - 4 938 128 193 686.47 513.39 5 723 - 5 738 148 993 886.47 713.39 4 939 - 4 954 128 609 690.47 517.39 5 739 - 5 754 149 409 890.47 717.39 4 955 - 4 970 129 025 694.47 521.39 5 755 - 5 770 149 825 894.47 721.39 4 971 - 4 986 129 441 698.47 525.39 5 771 - 5 786 150 241 898.47 725.39 4 987 - 5 002 129 857 702.47 529.39 5 787 - 5 802 150 657 902.47 729.39 5 003 - 5 018 130 273 706.47 533.39 5 803 - 5 818 151 073 906.47 733.39 5 019 - 5 034 130 689 710.47 537.39 5 819 - 5 834 151 489 910.47 737.39 5 035 - 5 050 131 105 714.47 541.39 5 835 - 5 850 151 905 914.47 741.39 5 051 - 5 066 131 521 718.47 545.39 5 851 - 5 866 152 321 918.47 745.39 5 067 - 5 082 131 937 722.47 549.39 5 867 - 5 882 152 737 922.47 749.39 5 083 - 5 098 132 353 726.47 553.39 5 883 - 5 898 153 153 926.47 753.39 5 099 - 5 114 132 769 730.47 557.39 5 899 - 5 914 153 569 930.47 757.39 5 115 - 5 130 133 185 734.47 561.39 5 915 - 5 930 153 985 934.47 761.39 5 131 - 5 146 133 601 738.47 565.39 5 931 - 5 946 154 401 938.47 765.39 5 147 - 5 162 134 017 742.47 569.39 5 947 - 5 962 154 817 942.47 769.39 5 163 - 5 178 134 433 746.47 573.39 5 963 - 5 978 155 233 946.47 773.39 5 179 - 5 194 134 849 750.47 577.39 5 979 - 5 994 155 649 950.47 777.39 5 195 - 5 210 135 265 754.47 581.39 5 995 - 6 010 156 065 954.47 781.39 5 211 - 5 226 135 681 758.47 585.39 6 011 - 6 026 156 481 958.47 785.39 5 227 - 5 242 136 097 762.47 589.39 6 027 - 6 042 156 897 962.47 789.39 5 243 - 5 258 136 513 766.47 593.39 6 043 - 6 058 157 313 966.47 793.39 5 259 - 5 274 136 929 770.47 597.39 6 059 - 6 074 157 729 970.47 797.39 5 275 - 5 290 137 345 774.47 601.39 6 075 - 6 090 158 145 974.47 801.39 5 291 - 5 306 137 761 778.47 605.39 6 091 - 6 106 158 561 978.47 805.39 5 307 - 5 322 138 177 782.47 609.39 6 107 - 6 122 158 977 982.47 809.39 5 323 - 5 338 138 593 786.47 613.39 6 123 - 6 138 159 393 986.47 813.39 5 339 - 5 354 139 009 790.47 617.39 6 139 - 6 154 159 809 990.47 817.39 5 355 - 5 370 139 425 794.47 621.39 6 155 - 6 170 160 225 994.90 821.82 5 371 - 5 386 139 841 798.47 625.39 6 171 - 6 186 160 641 999.70 826.62 5 387 - 5 402 140 257 802.47 629.39 6 187 - 6 202 161 057 1 004.50 831.42 5 403 - 5 418 140 673 806.47 633.39 6 203 - 6 218 161 473 1 009.30 836.22

5 419 - 5 434 141 089 810.47 637.39 6 219 - 6 234 161 889 1 014.10 841.02

R 4 635 - R 6 234



Revision # 0



Tax Tax



6 235 - 6 255 162 370 1 019.65 846.57 7 285 - 7 305 189 670 1 334.65 1 161.57 6 256 - 6 276 162 916 1 025.95 852.87 7 306 - 7 326 190 216 1 340.95 1 167.87 6 277 - 6 297 163 462 1 032.25 859.17 7 327 - 7 347 190 762 1 347.25 1 174.17 6 298 - 6 318 164 008 1 038.55 865.47 7 348 - 7 368 191 308 1 353.55 1 180.47 6 319 - 6 339 164 554 1 044.85 871.77 7 369 - 7 389 191 854 1 359.85 1 186.77 6 340 - 6 360 165 100 1 051.15 878.07 7 390 - 7 410 192 400 1 366.15 1 193.07 6 361 - 6 381 165 646 1 057.45 884.37 7 411 - 7 431 192 946 1 372.45 1 199.37 6 382 - 6 402 166 192 1 063.75 890.67 7 432 - 7 452 193 492 1 378.75 1 205.67 6 403 - 6 423 166 738 1 070.05 896.97 7 453 - 7 473 194 038 1 385.05 1 211.97 6 424 - 6 444 167 284 1 076.35 903.27 7 474 - 7 494 194 584 1 391.35 1 218.27 6 445 - 6 465 167 830 1 082.65 909.57 7 495 - 7 515 195 130 1 397.65 1 224.57 6 466 - 6 486 168 376 1 088.95 915.87 7 516 - 7 536 195 676 1 403.95 1 230.87 6 487 - 6 507 168 922 1 095.25 922.17 7 537 - 7 557 196 222 1 410.25 1 237.17 6 508 - 6 528 169 468 1 101.55 928.47 7 558 - 7 578 196 768 1 416.55 1 243.47 6 529 - 6 549 170 014 1 107.85 934.77 7 579 - 7 599 197 314 1 422.85 1 249.77 6 550 - 6 570 170 560 1 114.15 941.07 7 600 - 7 620 197 860 1 429.15 1 256.07 6 571 - 6 591 171 106 1 120.45 947.37 7 621 - 7 641 198 406 1 435.45 1 262.37 6 592 - 6 612 171 652 1 126.75 953.67 7 642 - 7 662 198 952 1 441.75 1 268.67 6 613 - 6 633 172 198 1 133.05 959.97 7 663 - 7 683 199 498 1 448.05 1 274.97 6 634 - 6 654 172 744 1 139.35 966.27 7 684 - 7 704 200 044 1 454.35 1 281.27 6 655 - 6 675 173 290 1 145.65 972.57 7 705 - 7 725 200 590 1 460.65 1 287.57 6 676 - 6 696 173 836 1 151.95 978.87 7 726 - 7 746 201 136 1 466.95 1 293.87 6 697 - 6 717 174 382 1 158.25 985.17 7 747 - 7 767 201 682 1 473.25 1 300.17 6 718 - 6 738 174 928 1 164.55 991.47 7 768 - 7 788 202 228 1 479.55 1 306.47 6 739 - 6 759 175 474 1 170.85 997.77 7 789 - 7 809 202 774 1 485.85 1 312.77 6 760 - 6 780 176 020 1 177.15 1 004.07 7 810 - 7 830 203 320 1 492.15 1 319.07 6 781 - 6 801 176 566 1 183.45 1 010.37 7 831 - 7 851 203 866 1 498.45 1 325.37 6 802 - 6 822 177 112 1 189.75 1 016.67 7 852 - 7 872 204 412 1 504.75 1 331.67 6 823 - 6 843 177 658 1 196.05 1 022.97 7 873 - 7 893 204 958 1 511.05 1 337.97 6 844 - 6 864 178 204 1 202.35 1 029.27 7 894 - 7 914 205 504 1 517.35 1 344.27 6 865 - 6 885 178 750 1 208.65 1 035.57 7 915 - 7 935 206 050 1 523.65 1 350.57 6 886 - 6 906 179 296 1 214.95 1 041.87 7 936 - 7 956 206 596 1 529.95 1 356.87 6 907 - 6 927 179 842 1 221.25 1 048.17 7 957 - 7 977 207 142 1 536.25 1 363.17 6 928 - 6 948 180 388 1 227.55 1 054.47 7 978 - 7 998 207 688 1 542.55 1 369.47 6 949 - 6 969 180 934 1 233.85 1 060.77 7 999 - 8 019 208 234 1 548.85 1 375.77 6 970 - 6 990 181 480 1 240.15 1 067.07 8 020 - 8 040 208 780 1 555.15 1 382.07 6 991 - 7 011 182 026 1 246.45 1 073.37 8 041 - 8 061 209 326 1 561.45 1 388.37 7 012 - 7 032 182 572 1 252.75 1 079.67 8 062 - 8 082 209 872 1 567.75 1 394.67 7 033 - 7 053 183 118 1 259.05 1 085.97 8 083 - 8 103 210 418 1 574.05 1 400.97 7 054 - 7 074 183 664 1 265.35 1 092.27 8 104 - 8 124 210 964 1 580.35 1 407.27 7 075 - 7 095 184 210 1 271.65 1 098.57 8 125 - 8 145 211 510 1 586.65 1 413.57 7 096 - 7 116 184 756 1 277.95 1 104.87 8 146 - 8 166 212 056 1 592.95 1 419.87 7 117 - 7 137 185 302 1 284.25 1 111.17 8 167 - 8 187 212 602 1 599.25 1 426.17 7 138 - 7 158 185 848 1 290.55 1 117.47 8 188 - 8 208 213 148 1 605.55 1 432.47 7 159 - 7 179 186 394 1 296.85 1 123.77 8 209 - 8 229 213 694 1 611.85 1 438.77 7 180 - 7 200 186 940 1 303.15 1 130.07 8 230 - 8 250 214 240 1 618.15 1 445.07 7 201 - 7 221 187 486 1 309.45 1 136.37 8 251 - 8 271 214 786 1 624.45 1 451.37 7 222 - 7 242 188 032 1 315.75 1 142.67 8 272 - 8 292 215 332 1 630.75 1 457.67 7 243 - 7 263 188 578 1 322.05 1 148.97 8 293 - 8 313 215 878 1 637.05 1 463.97

7 264 - 7 284 189 124 1 328.35 1 155.27 8 314 - 8 334 216 424 1 643.35 1 470.27

R 6 235 - R 8 334



Revision # 0



Tax Tax



8 335 - 8 355 216 970 1 649.65 1 476.57 9 385 - 9 405 244 270 2 011.32 1 838.25 8 356 - 8 376 217 516 1 655.95 1 482.87 9 406 - 9 426 244 816 2 018.67 1 845.60 8 377 - 8 397 218 062 1 662.25 1 489.17 9 427 - 9 447 245 362 2 026.02 1 852.95 8 398 - 8 418 218 608 1 668.55 1 495.47 9 448 - 9 468 245 908 2 033.37 1 860.30 8 419 - 8 439 219 154 1 674.85 1 501.77 9 469 - 9 489 246 454 2 040.72 1 867.65 8 440 - 8 460 219 700 1 681.15 1 508.07 9 490 - 9 510 247 000 2 048.07 1 875.00 8 461 - 8 481 220 246 1 687.92 1 514.85 9 511 - 9 531 247 546 2 055.42 1 882.35 8 482 - 8 502 220 792 1 695.27 1 522.20 9 532 - 9 552 248 092 2 062.77 1 889.70 8 503 - 8 523 221 338 1 702.62 1 529.55 9 553 - 9 573 248 638 2 070.12 1 897.05 8 524 - 8 544 221 884 1 709.97 1 536.90 9 574 - 9 594 249 184 2 077.47 1 904.40 8 545 - 8 565 222 430 1 717.32 1 544.25 9 595 - 9 615 249 730 2 084.82 1 911.75 8 566 - 8 586 222 976 1 724.67 1 551.60 9 616 - 9 636 250 276 2 092.17 1 919.10 8 587 - 8 607 223 522 1 732.02 1 558.95 9 637 - 9 657 250 822 2 099.52 1 926.45 8 608 - 8 628 224 068 1 739.37 1 566.30 9 658 - 9 678 251 368 2 106.87 1 933.80 8 629 - 8 649 224 614 1 746.72 1 573.65 9 679 - 9 699 251 914 2 114.22 1 941.15 8 650 - 8 670 225 160 1 754.07 1 581.00 9 700 - 9 720 252 460 2 121.57 1 948.50 8 671 - 8 691 225 706 1 761.42 1 588.35 9 721 - 9 741 253 006 2 128.92 1 955.85 8 692 - 8 712 226 252 1 768.77 1 595.70 9 742 - 9 762 253 552 2 136.27 1 963.20 8 713 - 8 733 226 798 1 776.12 1 603.05 9 763 - 9 783 254 098 2 143.62 1 970.55 8 734 - 8 754 227 344 1 783.47 1 610.40 9 784 - 9 804 254 644 2 150.97 1 977.90 8 755 - 8 775 227 890 1 790.82 1 617.75 9 805 - 9 825 255 190 2 158.32 1 985.25 8 776 - 8 796 228 436 1 798.17 1 625.10 9 826 - 9 846 255 736 2 165.67 1 992.60 8 797 - 8 817 228 982 1 805.52 1 632.45 9 847 - 9 867 256 282 2 173.02 1 999.95 8 818 - 8 838 229 528 1 812.87 1 639.80 9 868 - 9 888 256 828 2 180.37 2 007.30 8 839 - 8 859 230 074 1 820.22 1 647.15 9 889 - 9 909 257 374 2 187.72 2 014.65 8 860 - 8 880 230 620 1 827.57 1 654.50 9 910 - 9 930 257 920 2 195.07 2 022.00 8 881 - 8 901 231 166 1 834.92 1 661.85 9 931 - 9 951 258 466 2 202.42 2 029.35 8 902 - 8 922 231 712 1 842.27 1 669.20 9 952 - 9 972 259 012 2 209.77 2 036.70 8 923 - 8 943 232 258 1 849.62 1 676.55 9 973 - 9 993 259 558 2 217.12 2 044.05 8 944 - 8 964 232 804 1 856.97 1 683.90 9 994 - 10 014 260 104 2 224.47 2 051.40 8 965 - 8 985 233 350 1 864.32 1 691.25 10 015 - 10 035 260 650 2 231.82 2 058.75 8 986 - 9 006 233 896 1 871.67 1 698.60 10 036 - 10 056 261 196 2 239.17 2 066.10 9 007 - 9 027 234 442 1 879.02 1 705.95 10 057 - 10 077 261 742 2 246.52 2 073.45 9 028 - 9 048 234 988 1 886.37 1 713.30 10 078 - 10 098 262 288 2 253.87 2 080.80 9 049 - 9 069 235 534 1 893.72 1 720.65 10 099 - 10 119 262 834 2 261.22 2 088.15 9 070 - 9 090 236 080 1 901.07 1 728.00 10 120 - 10 140 263 380 2 268.57 2 095.50 9 091 - 9 111 236 626 1 908.42 1 735.35 10 141 - 10 161 263 926 2 275.92 2 102.85 9 112 - 9 132 237 172 1 915.77 1 742.70 10 162 - 10 182 264 472 2 283.27 2 110.20 9 133 - 9 153 237 718 1 923.12 1 750.05 10 183 - 10 203 265 018 2 290.62 2 117.55 9 154 - 9 174 238 264 1 930.47 1 757.40 10 204 - 10 224 265 564 2 297.97 2 124.90 9 175 - 9 195 238 810 1 937.82 1 764.75 10 225 - 10 245 266 110 2 305.32 2 132.25 9 196 - 9 216 239 356 1 945.17 1 772.10 10 246 - 10 266 266 656 2 312.67 2 139.60 9 217 - 9 237 239 902 1 952.52 1 779.45 10 267 - 10 287 267 202 2 320.02 2 146.95 9 238 - 9 258 240 448 1 959.87 1 786.80 10 288 - 10 308 267 748 2 327.37 2 154.30 9 259 - 9 279 240 994 1 967.22 1 794.15 10 309 - 10 329 268 294 2 334.72 2 161.65 9 280 - 9 300 241 540 1 974.57 1 801.50 10 330 - 10 350 268 840 2 342.07 2 169.00 9 301 - 9 321 242 086 1 981.92 1 808.85 10 351 - 10 371 269 386 2 349.42 2 176.35 9 322 - 9 342 242 632 1 989.27 1 816.20 10 372 - 10 392 269 932 2 356.77 2 183.70 9 343 - 9 363 243 178 1 996.62 1 823.55 10 393 - 10 413 270 478 2 364.12 2 191.05

9 364 - 9 384 243 724 2 003.97 1 830.90 10 414 - 10 434 271 024 2 371.47 2 198.40

R 8 335 - R 10 434



Revision # 0



Tax Tax



10 435 - 10 460 271 635 2 379.70 2 206.62 11 735 - 11 760 305 435 2 840.97 2 667.89 10 461 - 10 486 272 311 2 388.80 2 215.72 11 761 - 11 786 306 111 2 850.85 2 677.77 10 487 - 10 512 272 987 2 397.90 2 224.82 11 787 - 11 812 306 787 2 860.73 2 687.65 10 513 - 10 538 273 663 2 407.00 2 233.92 11 813 - 11 838 307 463 2 870.61 2 697.53 10 539 - 10 564 274 339 2 416.10 2 243.02 11 839 - 11 864 308 139 2 880.49 2 707.41 10 565 - 10 590 275 015 2 425.20 2 252.12 11 865 - 11 890 308 815 2 890.37 2 717.29 10 591 - 10 616 275 691 2 434.30 2 261.22 11 891 - 11 916 309 491 2 900.25 2 727.17 10 617 - 10 642 276 367 2 443.40 2 270.32 11 917 - 11 942 310 167 2 910.13 2 737.05 10 643 - 10 668 277 043 2 452.50 2 279.42 11 943 - 11 968 310 843 2 920.01 2 746.93 10 669 - 10 694 277 719 2 461.60 2 288.52 11 969 - 11 994 311 519 2 929.89 2 756.81 10 695 - 10 720 278 395 2 470.70 2 297.62 11 995 - 12 020 312 195 2 939.77 2 766.69 10 721 - 10 746 279 071 2 479.80 2 306.72 12 021 - 12 046 312 871 2 949.65 2 776.57 10 747 - 10 772 279 747 2 488.90 2 315.82 12 047 - 12 072 313 547 2 959.53 2 786.45 10 773 - 10 798 280 423 2 498.00 2 324.92 12 073 - 12 098 314 223 2 969.41 2 796.33 10 799 - 10 824 281 099 2 507.10 2 334.02 12 099 - 12 124 314 899 2 979.29 2 806.21 10 825 - 10 850 281 775 2 516.20 2 343.12 12 125 - 12 150 315 575 2 989.17 2 816.09 10 851 - 10 876 282 451 2 525.30 2 352.22 12 151 - 12 176 316 251 2 999.05 2 825.97 10 877 - 10 902 283 127 2 534.40 2 361.32 12 177 - 12 202 316 927 3 008.93 2 835.85 10 903 - 10 928 283 803 2 543.50 2 370.42 12 203 - 12 228 317 603 3 018.81 2 845.73 10 929 - 10 954 284 479 2 552.60 2 379.52 12 229 - 12 254 318 279 3 028.69 2 855.61 10 955 - 10 980 285 155 2 561.70 2 388.62 12 255 - 12 280 318 955 3 038.57 2 865.49 10 981 - 11 006 285 831 2 570.80 2 397.72 12 281 - 12 306 319 631 3 048.45 2 875.37 11 007 - 11 032 286 507 2 579.90 2 406.82 12 307 - 12 332 320 307 3 058.33 2 885.25 11 033 - 11 058 287 183 2 589.00 2 415.92 12 333 - 12 358 320 983 3 068.21 2 895.13 11 059 - 11 084 287 859 2 598.10 2 425.02 12 359 - 12 384 321 659 3 078.09 2 905.01 11 085 - 11 110 288 535 2 607.20 2 434.12 12 385 - 12 410 322 335 3 087.97 2 914.89 11 111 - 11 136 289 211 2 616.30 2 443.22 12 411 - 12 436 323 011 3 097.85 2 924.77 11 137 - 11 162 289 887 2 625.40 2 452.32 12 437 - 12 462 323 687 3 107.73 2 934.65 11 163 - 11 188 290 563 2 634.50 2 461.42 12 463 - 12 488 324 363 3 117.61 2 944.53 11 189 - 11 214 291 239 2 643.60 2 470.52 12 489 - 12 514 325 039 3 127.49 2 954.41 11 215 - 11 240 291 915 2 652.70 2 479.62 12 515 - 12 540 325 715 3 137.37 2 964.29 11 241 - 11 266 292 591 2 661.80 2 488.72 12 541 - 12 566 326 391 3 147.25 2 974.17 11 267 - 11 292 293 267 2 670.90 2 497.82 12 567 - 12 592 327 067 3 157.13 2 984.05 11 293 - 11 318 293 943 2 680.00 2 506.92 12 593 - 12 618 327 743 3 167.01 2 993.93 11 319 - 11 344 294 619 2 689.10 2 516.02 12 619 - 12 644 328 419 3 176.89 3 003.81 11 345 - 11 370 295 295 2 698.20 2 525.12 12 645 - 12 670 329 095 3 186.77 3 013.69 11 371 - 11 396 295 971 2 707.30 2 534.22 12 671 - 12 696 329 771 3 196.65 3 023.57 11 397 - 11 422 296 647 2 716.40 2 543.32 12 697 - 12 722 330 447 3 206.53 3 033.45 11 423 - 11 448 297 323 2 725.50 2 552.42 12 723 - 12 748 331 123 3 216.41 3 043.33 11 449 - 11 474 297 999 2 734.60 2 561.52 12 749 - 12 774 331 799 3 226.29 3 053.21 11 475 - 11 500 298 675 2 743.70 2 570.62 12 775 - 12 800 332 475 3 236.17 3 063.09 11 501 - 11 526 299 351 2 752.80 2 579.72 12 801 - 12 826 333 151 3 246.05 3 072.97 11 527 - 11 552 300 027 2 761.93 2 588.85 12 827 - 12 852 333 827 3 255.93 3 082.85 11 553 - 11 578 300 703 2 771.81 2 598.73 12 853 - 12 878 334 503 3 265.81 3 092.73 11 579 - 11 604 301 379 2 781.69 2 608.61 12 879 - 12 904 335 179 3 275.69 3 102.61 11 605 - 11 630 302 055 2 791.57 2 618.49 12 905 - 12 930 335 855 3 285.57 3 112.49 11 631 - 11 656 302 731 2 801.45 2 628.37 12 931 - 12 956 336 531 3 295.45 3 122.37 11 657 - 11 682 303 407 2 811.33 2 638.25 12 957 - 12 982 337 207 3 305.33 3 132.25 11 683 - 11 708 304 083 2 821.21 2 648.13 12 983 - 13 008 337 883 3 315.21 3 142.13

11 709 - 11 734 304 759 2 831.09 2 658.01 13 009 - 13 034 338 559 3 325.09 3 152.01

R 10 435 - R 13 034



Revision # 0



Tax Tax



13 035 - 13 065 339 300 3 335.92 3 162.84 14 430 - 14 460 375 570 3 866.02 3 692.94 13 066 - 13 096 340 106 3 347.70 3 174.62 14 461 - 14 491 376 376 3 877.80 3 704.72 13 097 - 13 127 340 912 3 359.48 3 186.40 14 492 - 14 522 377 182 3 889.58 3 716.50 13 128 - 13 158 341 718 3 371.26 3 198.18 14 523 - 14 553 377 988 3 901.36 3 728.28 13 159 - 13 189 342 524 3 383.04 3 209.96 14 554 - 14 584 378 794 3 913.14 3 740.06 13 190 - 13 220 343 330 3 394.82 3 221.74 14 585 - 14 615 379 600 3 924.92 3 751.84 13 221 - 13 251 344 136 3 406.60 3 233.52 14 616 - 14 646 380 406 3 936.70 3 763.62 13 252 - 13 282 344 942 3 418.38 3 245.30 14 647 - 14 677 381 212 3 948.48 3 775.40 13 283 - 13 313 345 748 3 430.16 3 257.08 14 678 - 14 708 382 018 3 960.26 3 787.18 13 314 - 13 344 346 554 3 441.94 3 268.86 14 709 - 14 739 382 824 3 972.04 3 798.96 13 345 - 13 375 347 360 3 453.72 3 280.64 14 740 - 14 770 383 630 3 983.82 3 810.74 13 376 - 13 406 348 166 3 465.50 3 292.42 14 771 - 14 801 384 436 3 995.60 3 822.52 13 407 - 13 437 348 972 3 477.28 3 304.20 14 802 - 14 832 385 242 4 007.38 3 834.30 13 438 - 13 468 349 778 3 489.06 3 315.98 14 833 - 14 863 386 048 4 019.16 3 846.08 13 469 - 13 499 350 584 3 500.84 3 327.76 14 864 - 14 894 386 854 4 030.94 3 857.86 13 500 - 13 530 351 390 3 512.62 3 339.54 14 895 - 14 925 387 660 4 042.72 3 869.64 13 531 - 13 561 352 196 3 524.40 3 351.32 14 926 - 14 956 388 466 4 054.50 3 881.42 13 562 - 13 592 353 002 3 536.18 3 363.10 14 957 - 14 987 389 272 4 066.28 3 893.20 13 593 - 13 623 353 808 3 547.96 3 374.88 14 988 - 15 018 390 078 4 078.06 3 904.98 13 624 - 13 654 354 614 3 559.74 3 386.66 15 019 - 15 049 390 884 4 089.84 3 916.76 13 655 - 13 685 355 420 3 571.52 3 398.44 15 050 - 15 080 391 690 4 101.62 3 928.54 13 686 - 13 716 356 226 3 583.30 3 410.22 15 081 - 15 111 392 496 4 113.40 3 940.32 13 717 - 13 747 357 032 3 595.08 3 422.00 15 112 - 15 142 393 302 4 125.18 3 952.10 13 748 - 13 778 357 838 3 606.86 3 433.78 15 143 - 15 173 394 108 4 136.96 3 963.88 13 779 - 13 809 358 644 3 618.64 3 445.56 15 174 - 15 204 394 914 4 148.74 3 975.66 13 810 - 13 840 359 450 3 630.42 3 457.34 15 205 - 15 235 395 720 4 160.52 3 987.44 13 841 - 13 871 360 256 3 642.20 3 469.12 15 236 - 15 266 396 526 4 172.30 3 999.22 13 872 - 13 902 361 062 3 653.98 3 480.90 15 267 - 15 297 397 332 4 184.08 4 011.00 13 903 - 13 933 361 868 3 665.76 3 492.68 15 298 - 15 328 398 138 4 195.86 4 022.78 13 934 - 13 964 362 674 3 677.54 3 504.46 15 329 - 15 359 398 944 4 207.64 4 034.56 13 965 - 13 995 363 480 3 689.32 3 516.24 15 360 - 15 390 399 750 4 219.42 4 046.34 13 996 - 14 026 364 286 3 701.10 3 528.02 15 391 - 15 421 400 556 4 231.63 4 058.55 14 027 - 14 057 365 092 3 712.88 3 539.80 15 422 - 15 452 401 362 4 244.03 4 070.95 14 058 - 14 088 365 898 3 724.66 3 551.58 15 453 - 15 483 402 168 4 256.43 4 083.35 14 089 - 14 119 366 704 3 736.44 3 563.36 15 484 - 15 514 402 974 4 268.83 4 095.75 14 120 - 14 150 367 510 3 748.22 3 575.14 15 515 - 15 545 403 780 4 281.23 4 108.15 14 151 - 14 181 368 316 3 760.00 3 586.92 15 546 - 15 576 404 586 4 293.63 4 120.55 14 182 - 14 212 369 122 3 771.78 3 598.70 15 577 - 15 607 405 392 4 306.03 4 132.95 14 213 - 14 243 369 928 3 783.56 3 610.48 15 608 - 15 638 406 198 4 318.43 4 145.35 14 244 - 14 274 370 734 3 795.34 3 622.26 15 639 - 15 669 407 004 4 330.83 4 157.75 14 275 - 14 305 371 540 3 807.12 3 634.04 15 670 - 15 700 407 810 4 343.23 4 170.15 14 306 - 14 336 372 346 3 818.90 3 645.82 15 701 - 15 731 408 616 4 355.63 4 182.55 14 337 - 14 367 373 152 3 830.68 3 657.60 15 732 - 15 762 409 422 4 368.03 4 194.95 14 368 - 14 398 373 958 3 842.46 3 669.38 15 763 - 15 793 410 228 4 380.43 4 207.35

14 399 - 14 429 374 764 3 854.24 3 681.16 15 794 - 15 824 411 034 4 392.83 4 219.75

R 13 035 - R 15 824 If the table is inadequate: Add R4 392.83 (for under 65) or R4 219.75 (over 65) to the result of 40%

X (actual fortnightly remuneration less R15 809). R15 809 is the average between R15 794 and R15 824.

WEEKLY TAX DEDUCTION TABLES


Revision # 0



Tax Tax Remuneration Annual

Equivalent Under 65 Over 65


Under 65 Over 65

0 - 768 39 936 0.00 0.00 867 - 868 45 110 17.68 0.00 769 - 770 40 014 0.04 0.00 869 - 870 45 214 18.04 0.00 771 - 772 40 118 0.40 0.00 871 - 872 45 318 18.40 0.00 773 - 774 40 222 0.76 0.00 873 - 874 45 422 18.76 0.00 775 - 776 40 326 1.12 0.00 875 - 876 45 526 19.12 0.00 777 - 778 40 430 1.48 0.00 877 - 878 45 630 19.48 0.00 779 - 780 40 534 1.84 0.00 879 - 880 45 734 19.84 0.00 781 - 782 40 638 2.20 0.00 881 - 882 45 838 20.20 0.00 783 - 784 40 742 2.56 0.00 883 - 884 45 942 20.56 0.00 785 - 786 40 846 2.92 0.00 885 - 886 46 046 20.92 0.00 787 - 788 40 950 3.28 0.00 887 - 888 46 150 21.28 0.00 789 - 790 41 054 3.64 0.00 889 - 890 46 254 21.64 0.00 791 - 792 41 158 4.00 0.00 891 - 892 46 358 22.00 0.00 793 - 794 41 262 4.36 0.00 893 - 894 46 462 22.36 0.00 795 - 796 41 366 4.72 0.00 895 - 896 46 566 22.72 0.00 797 - 798 41 470 5.08 0.00 897 - 898 46 670 23.08 0.00 799 - 800 41 574 5.44 0.00 899 - 900 46 774 23.44 0.00 801 - 802 41 678 5.80 0.00 901 - 902 46 878 23.80 0.00 803 - 804 41 782 6.16 0.00 903 - 904 46 982 24.16 0.00 805 - 806 41 886 6.52 0.00 905 - 906 47 086 24.52 0.00 807 - 808 41 990 6.88 0.00 907 - 908 47 190 24.88 0.00 809 - 810 42 094 7.24 0.00 909 - 910 47 294 25.24 0.00 811 - 812 42 198 7.60 0.00 911 - 912 47 398 25.60 0.00 813 - 814 42 302 7.96 0.00 913 - 914 47 502 25.96 0.00 815 - 816 42 406 8.32 0.00 915 - 916 47 606 26.32 0.00 817 - 818 42 510 8.68 0.00 917 - 918 47 710 26.68 0.00 819 - 820 42 614 9.04 0.00 919 - 920 47 814 27.04 0.00 821 - 822 42 718 9.40 0.00 921 - 922 47 918 27.40 0.00 823 - 824 42 822 9.76 0.00 923 - 924 48 022 27.76 0.00 825 - 826 42 926 10.12 0.00 925 - 926 48 126 28.12 0.00 827 - 828 43 030 10.48 0.00 927 - 928 48 230 28.48 0.00 829 - 830 43 134 10.84 0.00 929 - 930 48 334 28.84 0.00 831 - 832 43 238 11.20 0.00 931 - 932 48 438 29.20 0.00 833 - 834 43 342 11.56 0.00 933 - 934 48 542 29.56 0.00 835 - 836 43 446 11.92 0.00 935 - 936 48 646 29.92 0.00 837 - 838 43 550 12.28 0.00 937 - 938 48 750 30.28 0.00 839 - 840 43 654 12.64 0.00 939 - 940 48 854 30.64 0.00 841 - 842 43 758 13.00 0.00 941 - 942 48 958 31.00 0.00 843 - 844 43 862 13.36 0.00 943 - 944 49 062 31.36 0.00 845 - 846 43 966 13.72 0.00 945 - 946 49 166 31.72 0.00 847 - 848 44 070 14.08 0.00 947 - 948 49 270 32.08 0.00 849 - 850 44 174 14.44 0.00 949 - 950 49 374 32.44 0.00 851 - 852 44 278 14.80 0.00 951 - 952 49 478 32.80 0.00 853 - 854 44 382 15.16 0.00 953 - 954 49 582 33.16 0.00 855 - 856 44 486 15.52 0.00 955 - 956 49 686 33.52 0.00 857 - 858 44 590 15.88 0.00 957 - 958 49 790 33.88 0.00 859 - 860 44 694 16.24 0.00 959 - 960 49 894 34.24 0.00 861 - 862 44 798 16.60 0.00 961 - 962 49 998 34.60 0.00 863 - 864 44 902 16.96 0.00 963 - 964 50 102 34.96 0.00 865 - 866 45 006 17.32 0.00 965 - 966 50 206 35.32 0.00

R 0 - R 966



Revision # 0



Tax Tax

Remuneration Annual Equivalent Under

65 Over 65


967 - 970 50 362 35.86 0.00 1 167 - 1 170 60 762 71.86 0.00 971 - 974 50 570 36.58 0.00 1 171 - 1 174 60 970 72.58 0.00 975 - 978 50 778 37.30 0.00 1 175 - 1 178 61 178 73.30 0.00 979 - 982 50 986 38.02 0.00 1 179 - 1 182 61 386 74.02 0.00 983 - 986 51 194 38.74 0.00 1 183 - 1 186 61 594 74.74 0.00 987 - 990 51 402 39.46 0.00 1 187 - 1 190 61 802 75.46 0.00 991 - 994 51 610 40.18 0.00 1 191 - 1 194 62 010 76.18 0.00 995 - 998 51 818 40.90 0.00 1 195 - 1 198 62 218 76.90 0.00 999 - 1 002 52 026 41.62 0.00 1 199 - 1 202 62 426 77.62 0.00

1 003 - 1 006 52 234 42.34 0.00 1 203 - 1 206 62 634 78.34 0.00 1 007 - 1 010 52 442 43.06 0.00 1 207 - 1 210 62 842 79.06 0.00 1 011 - 1 014 52 650 43.78 0.00 1 211 - 1 214 63 050 79.78 0.00 1 015 - 1 018 52 858 44.50 0.00 1 215 - 1 218 63 258 80.50 0.00 1 019 - 1 022 53 066 45.22 0.00 1 219 - 1 222 63 466 81.22 0.00 1 023 - 1 026 53 274 45.94 0.00 1 223 - 1 226 63 674 81.94 0.00 1 027 - 1 030 53 482 46.66 0.00 1 227 - 1 230 63 882 82.66 0.00 1 031 - 1 034 53 690 47.38 0.00 1 231 - 1 234 64 090 83.38 0.00 1 035 - 1 038 53 898 48.10 0.00 1 235 - 1 238 64 298 84.10 0.00 1 039 - 1 042 54 106 48.82 0.00 1 239 - 1 242 64 506 84.82 0.00 1 043 - 1 046 54 314 49.54 0.00 1 243 - 1 246 64 714 85.54 0.00 1 047 - 1 050 54 522 50.26 0.00 1 247 - 1 250 64 922 86.26 0.00 1 051 - 1 054 54 730 50.98 0.00 1 251 - 1 254 65 130 86.98 0.44 1 055 - 1 058 54 938 51.70 0.00 1 255 - 1 258 65 338 87.70 1.17 1 059 - 1 062 55 146 52.42 0.00 1 259 - 1 262 65 546 88.42 1.88 1 063 - 1 066 55 354 53.14 0.00 1 263 - 1 266 65 754 89.14 2.60 1 067 - 1 070 55 562 53.86 0.00 1 267 - 1 270 65 962 89.86 3.33 1 071 - 1 074 55 770 54.58 0.00 1 271 - 1 274 66 170 90.58 4.05 1 075 - 1 078 55 978 55.30 0.00 1 275 - 1 278 66 378 91.30 4.76 1 079 - 1 082 56 186 56.02 0.00 1 279 - 1 282 66 586 92.02 5.48 1 083 - 1 086 56 394 56.74 0.00 1 283 - 1 286 66 794 92.74 6.21 1 087 - 1 090 56 602 57.46 0.00 1 287 - 1 290 67 002 93.46 6.92 1 091 - 1 094 56 810 58.18 0.00 1 291 - 1 294 67 210 94.18 7.64 1 095 - 1 098 57 018 58.90 0.00 1 295 - 1 298 67 418 94.90 8.37 1 099 - 1 102 57 226 59.62 0.00 1 299 - 1 302 67 626 95.62 9.09 1 103 - 1 106 57 434 60.34 0.00 1 303 - 1 306 67 834 96.34 9.80 1 107 - 1 110 57 642 61.06 0.00 1 307 - 1 310 68 042 97.06 10.53 1 111 - 1 114 57 850 61.78 0.00 1 311 - 1 314 68 250 97.78 11.25 1 115 - 1 118 58 058 62.50 0.00 1 315 - 1 318 68 458 98.50 11.97 1 119 - 1 122 58 266 63.22 0.00 1 319 - 1 322 68 666 99.22 12.69 1 123 - 1 126 58 474 63.94 0.00 1 323 - 1 326 68 874 99.94 13.41 1 127 - 1 130 58 682 64.66 0.00 1 327 - 1 330 69 082 100.66 14.13 1 131 - 1 134 58 890 65.38 0.00 1 331 - 1 334 69 290 101.38 14.85 1 135 - 1 138 59 098 66.10 0.00 1 335 - 1 338 69 498 102.10 15.57 1 139 - 1 142 59 306 66.82 0.00 1 339 - 1 342 69 706 102.82 16.29 1 143 - 1 146 59 514 67.54 0.00 1 343 - 1 346 69 914 103.54 17.01 1 147 - 1 150 59 722 68.26 0.00 1 347 - 1 350 70 122 104.26 17.73 1 151 - 1 154 59 930 68.98 0.00 1 351 - 1 354 70 330 104.98 18.45 1 155 - 1 158 60 138 69.70 0.00 1 355 - 1 358 70 538 105.70 19.17 1 159 - 1 162 60 346 70.42 0.00 1 359 - 1 362 70 746 106.42 19.89

1 163 - 1 166 60 554 71.14 0.00 1 363 - 1 366 70 954 107.14 20.61

R 967 - R 1 366



Revision # 0



Tax Tax


65 Over 65


1 367 - 1 372 71 214 108.04 21.51 1 667 - 1 672 86 814 162.04 75.51 1 373 - 1 378 71 526 109.12 22.59 1 673 - 1 678 87 126 163.12 76.59 1 379 - 1 384 71 838 110.20 23.67 1 679 - 1 684 87 438 164.20 77.67 1 385 - 1 390 72 150 111.28 24.75 1 685 - 1 690 87 750 165.28 78.75 1 391 - 1 396 72 462 112.36 25.83 1 691 - 1 696 88 062 166.36 79.83 1 397 - 1 402 72 774 113.44 26.91 1 697 - 1 702 88 374 167.44 80.91 1 403 - 1 408 73 086 114.52 27.99 1 703 - 1 708 88 686 168.52 81.99 1 409 - 1 414 73 398 115.60 29.07 1 709 - 1 714 88 998 169.60 83.07 1 415 - 1 420 73 710 116.68 30.15 1 715 - 1 720 89 310 170.68 84.15 1 421 - 1 426 74 022 117.76 31.23 1 721 - 1 726 89 622 171.76 85.23 1 427 - 1 432 74 334 118.84 32.31 1 727 - 1 732 89 934 172.84 86.31 1 433 - 1 438 74 646 119.92 33.39 1 733 - 1 738 90 246 173.92 87.39 1 439 - 1 444 74 958 121.00 34.47 1 739 - 1 744 90 558 175.00 88.47 1 445 - 1 450 75 270 122.08 35.55 1 745 - 1 750 90 870 176.08 89.55 1 451 - 1 456 75 582 123.16 36.63 1 751 - 1 756 91 182 177.16 90.63 1 457 - 1 462 75 894 124.24 37.71 1 757 - 1 762 91 494 178.24 91.71 1 463 - 1 468 76 206 125.32 38.79 1 763 - 1 768 91 806 179.32 92.79 1 469 - 1 474 76 518 126.40 39.87 1 769 - 1 774 92 118 180.40 93.87 1 475 - 1 480 76 830 127.48 40.95 1 775 - 1 780 92 430 181.48 94.95 1 481 - 1 486 77 142 128.56 42.03 1 781 - 1 786 92 742 182.56 96.03 1 487 - 1 492 77 454 129.64 43.11 1 787 - 1 792 93 054 183.64 97.11 1 493 - 1 498 77 766 130.72 44.19 1 793 - 1 798 93 366 184.72 98.19 1 499 - 1 504 78 078 131.80 45.27 1 799 - 1 804 93 678 185.80 99.27 1 505 - 1 510 78 390 132.88 46.35 1 805 - 1 810 93 990 186.88 100.35 1 511 - 1 516 78 702 133.96 47.43 1 811 - 1 816 94 302 187.96 101.43 1 517 - 1 522 79 014 135.04 48.51 1 817 - 1 822 94 614 189.04 102.51 1 523 - 1 528 79 326 136.12 49.59 1 823 - 1 828 94 926 190.12 103.59 1 529 - 1 534 79 638 137.20 50.67 1 829 - 1 834 95 238 191.20 104.67 1 535 - 1 540 79 950 138.28 51.75 1 835 - 1 840 95 550 192.28 105.75 1 541 - 1 546 80 262 139.36 52.83 1 841 - 1 846 95 862 193.36 106.83 1 547 - 1 552 80 574 140.44 53.91 1 847 - 1 852 96 174 194.44 107.91 1 553 - 1 558 80 886 141.52 54.99 1 853 - 1 858 96 486 195.52 108.99 1 559 - 1 564 81 198 142.60 56.07 1 859 - 1 864 96 798 196.60 110.07 1 565 - 1 570 81 510 143.68 57.15 1 865 - 1 870 97 110 197.68 111.15 1 571 - 1 576 81 822 144.76 58.23 1 871 - 1 876 97 422 198.76 112.23 1 577 - 1 582 82 134 145.84 59.31 1 877 - 1 882 97 734 199.84 113.31 1 583 - 1 588 82 446 146.92 60.39 1 883 - 1 888 98 046 200.92 114.39 1 589 - 1 594 82 758 148.00 61.47 1 889 - 1 894 98 358 202.00 115.47 1 595 - 1 600 83 070 149.08 62.55 1 895 - 1 900 98 670 203.08 116.55 1 601 - 1 606 83 382 150.16 63.63 1 901 - 1 906 98 982 204.16 117.63 1 607 - 1 612 83 694 151.24 64.71 1 907 - 1 912 99 294 205.24 118.71 1 613 - 1 618 84 006 152.32 65.79 1 913 - 1 918 99 606 206.32 119.79 1 619 - 1 624 84 318 153.40 66.87 1 919 - 1 924 99 918 207.40 120.87 1 625 - 1 630 84 630 154.48 67.95 1 925 - 1 930 100 230 208.79 122.25 1 631 - 1 636 84 942 155.56 69.03 1 931 - 1 936 100 542 210.29 123.75 1 637 - 1 642 85 254 156.64 70.11 1 937 - 1 942 100 854 211.79 125.25 1 643 - 1 648 85 566 157.72 71.19 1 943 - 1 948 101 166 213.29 126.75 1 649 - 1 654 85 878 158.80 72.27 1 949 - 1 954 101 478 214.79 128.25 1 655 - 1 660 86 190 159.88 73.35 1 955 - 1 960 101 790 216.29 129.75

1 661 - 1 666 86 502 160.96 74.43 1 961 - 1 966 102 102 217.79 131.25

R 1 367 - R 1 966



Revision # 0



Tax Tax


65 Over 65


1 967 - 1 972 102 414 219.29 132.75 2 267 - 2 272 118 014 294.29 207.75 1 973 - 1 978 102 726 220.79 134.25 2 273 - 2 278 118 326 295.79 209.25 1 979 - 1 984 103 038 222.29 135.75 2 279 - 2 284 118 638 297.29 210.75 1 985 - 1 990 103 350 223.79 137.25 2 285 - 2 290 118 950 298.79 212.25 1 991 - 1 996 103 662 225.29 138.75 2 291 - 2 296 119 262 300.29 213.75 1 997 - 2 002 103 974 226.79 140.25 2 297 - 2 302 119 574 301.79 215.25 2 003 - 2 008 104 286 228.29 141.75 2 303 - 2 308 119 886 303.29 216.75 2 009 - 2 014 104 598 229.79 143.25 2 309 - 2 314 120 198 304.79 218.25 2 015 - 2 020 104 910 231.29 144.75 2 315 - 2 320 120 510 306.29 219.75 2 021 - 2 026 105 222 232.79 146.25 2 321 - 2 326 120 822 307.79 221.25 2 027 - 2 032 105 534 234.29 147.75 2 327 - 2 332 121 134 309.29 222.75 2 033 - 2 038 105 846 235.79 149.25 2 333 - 2 338 121 446 310.79 224.25 2 039 - 2 044 106 158 237.29 150.75 2 339 - 2 344 121 758 312.29 225.75 2 045 - 2 050 106 470 238.79 152.25 2 345 - 2 350 122 070 313.79 227.25 2 051 - 2 056 106 782 240.29 153.75 2 351 - 2 356 122 382 315.29 228.75 2 057 - 2 062 107 094 241.79 155.25 2 357 - 2 362 122 694 316.79 230.25 2 063 - 2 068 107 406 243.29 156.75 2 363 - 2 368 123 006 318.29 231.75 2 069 - 2 074 107 718 244.79 158.25 2 369 - 2 374 123 318 319.79 233.25 2 075 - 2 080 108 030 246.29 159.75 2 375 - 2 380 123 630 321.29 234.75 2 081 - 2 086 108 342 247.79 161.25 2 381 - 2 386 123 942 322.79 236.25 2 087 - 2 092 108 654 249.29 162.75 2 387 - 2 392 124 254 324.29 237.75 2 093 - 2 098 108 966 250.79 164.25 2 393 - 2 398 124 566 325.79 239.25 2 099 - 2 104 109 278 252.29 165.75 2 399 - 2 404 124 878 327.29 240.75 2 105 - 2 110 109 590 253.79 167.25 2 405 - 2 410 125 190 328.79 242.25 2 111 - 2 116 109 902 255.29 168.75 2 411 - 2 416 125 502 330.29 243.75 2 117 - 2 122 110 214 256.79 170.25 2 417 - 2 422 125 814 331.79 245.25 2 123 - 2 128 110 526 258.29 171.75 2 423 - 2 428 126 126 333.29 246.75 2 129 - 2 134 110 838 259.79 173.25 2 429 - 2 434 126 438 334.79 248.25 2 135 - 2 140 111 150 261.29 174.75 2 435 - 2 440 126 750 336.29 249.75 2 141 - 2 146 111 462 262.79 176.25 2 441 - 2 446 127 062 337.79 251.25 2 147 - 2 152 111 774 264.29 177.75 2 447 - 2 452 127 374 339.29 252.75 2 153 - 2 158 112 086 265.79 179.25 2 453 - 2 458 127 686 340.79 254.25 2 159 - 2 164 112 398 267.29 180.75 2 459 - 2 464 127 998 342.29 255.75 2 165 - 2 170 112 710 268.79 182.25 2 465 - 2 470 128 310 343.79 257.25 2 171 - 2 176 113 022 270.29 183.75 2 471 - 2 476 128 622 345.29 258.75 2 177 - 2 182 113 334 271.79 185.25 2 477 - 2 482 128 934 346.79 260.25 2 183 - 2 188 113 646 273.29 186.75 2 483 - 2 488 129 246 348.29 261.75 2 189 - 2 194 113 958 274.79 188.25 2 489 - 2 494 129 558 349.79 263.25 2 195 - 2 200 114 270 276.29 189.75 2 495 - 2 500 129 870 351.29 264.75 2 201 - 2 206 114 582 277.79 191.25 2 501 - 2 506 130 182 352.79 266.25 2 207 - 2 212 114 894 279.29 192.75 2 507 - 2 512 130 494 354.29 267.75 2 213 - 2 218 115 206 280.79 194.25 2 513 - 2 518 130 806 355.79 269.25 2 219 - 2 224 115 518 282.29 195.75 2 519 - 2 524 131 118 357.29 270.75 2 225 - 2 230 115 830 283.79 197.25 2 525 - 2 530 131 430 358.79 272.25 2 231 - 2 236 116 142 285.29 198.75 2 531 - 2 536 131 742 360.29 273.75 2 237 - 2 242 116 454 286.79 200.25 2 537 - 2 542 132 054 361.79 275.25 2 243 - 2 248 116 766 288.29 201.75 2 543 - 2 548 132 366 363.29 276.75 2 249 - 2 254 117 078 289.79 203.25 2 549 - 2 554 132 678 364.79 278.25 2 255 - 2 260 117 390 291.29 204.75 2 555 - 2 560 132 990 366.29 279.75

2 261 - 2 266 117 702 292.79 206.25 2 561 - 2 566 133 302 367.79 281.25

R 1 967 - R 2 566



Revision # 0



Tax Tax


65 Over 65


2 567 - 2 577 133 744 369.92 283.38 3 117 - 3 127 162 344 509.67 423.13 2 578 - 2 588 134 316 372.67 286.13 3 128 - 3 138 162 916 512.97 426.43 2 589 - 2 599 134 888 375.42 288.88 3 139 - 3 149 163 488 516.27 429.73 2 600 - 2 610 135 460 378.17 291.63 3 150 - 3 160 164 060 519.57 433.03 2 611 - 2 621 136 032 380.92 294.38 3 161 - 3 171 164 632 522.87 436.33 2 622 - 2 632 136 604 383.67 297.13 3 172 - 3 182 165 204 526.17 439.63 2 633 - 2 643 137 176 386.42 299.88 3 183 - 3 193 165 776 529.47 442.93 2 644 - 2 654 137 748 389.17 302.63 3 194 - 3 204 166 348 532.77 446.23 2 655 - 2 665 138 320 391.92 305.38 3 205 - 3 215 166 920 536.07 449.53 2 666 - 2 676 138 892 394.67 308.13 3 216 - 3 226 167 492 539.37 452.83 2 677 - 2 687 139 464 397.42 310.88 3 227 - 3 237 168 064 542.67 456.13 2 688 - 2 698 140 036 400.17 313.63 3 238 - 3 248 168 636 545.97 459.43 2 699 - 2 709 140 608 402.92 316.38 3 249 - 3 259 169 208 549.27 462.73 2 710 - 2 720 141 180 405.67 319.13 3 260 - 3 270 169 780 552.57 466.03 2 721 - 2 731 141 752 408.42 321.88 3 271 - 3 281 170 352 555.87 469.33 2 732 - 2 742 142 324 411.17 324.63 3 282 - 3 292 170 924 559.17 472.63 2 743 - 2 753 142 896 413.92 327.38 3 293 - 3 303 171 496 562.47 475.93 2 754 - 2 764 143 468 416.67 330.13 3 304 - 3 314 172 068 565.77 479.23 2 765 - 2 775 144 040 419.42 332.88 3 315 - 3 325 172 640 569.07 482.53 2 776 - 2 786 144 612 422.17 335.63 3 326 - 3 336 173 212 572.37 485.83 2 787 - 2 797 145 184 424.92 338.38 3 337 - 3 347 173 784 575.67 489.13 2 798 - 2 808 145 756 427.67 341.13 3 348 - 3 358 174 356 578.97 492.43 2 809 - 2 819 146 328 430.42 343.88 3 359 - 3 369 174 928 582.27 495.73 2 820 - 2 830 146 900 433.17 346.63 3 370 - 3 380 175 500 585.57 499.03 2 831 - 2 841 147 472 435.92 349.38 3 381 - 3 391 176 072 588.87 502.33 2 842 - 2 852 148 044 438.67 352.13 3 392 - 3 402 176 644 592.17 505.63 2 853 - 2 863 148 616 441.42 354.88 3 403 - 3 413 177 216 595.47 508.93 2 864 - 2 874 149 188 444.17 357.63 3 414 - 3 424 177 788 598.77 512.23 2 875 - 2 885 149 760 446.92 360.38 3 425 - 3 435 178 360 602.07 515.53 2 886 - 2 896 150 332 449.67 363.13 3 436 - 3 446 178 932 605.37 518.83 2 897 - 2 907 150 904 452.42 365.88 3 447 - 3 457 179 504 608.67 522.13 2 908 - 2 918 151 476 455.17 368.63 3 458 - 3 468 180 076 611.97 525.43 2 919 - 2 929 152 048 457.92 371.38 3 469 - 3 479 180 648 615.27 528.73 2 930 - 2 940 152 620 460.67 374.13 3 480 - 3 490 181 220 618.57 532.03 2 941 - 2 951 153 192 463.42 376.88 3 491 - 3 501 181 792 621.87 535.33 2 952 - 2 962 153 764 466.17 379.63 3 502 - 3 512 182 364 625.17 538.63 2 963 - 2 973 154 336 468.92 382.38 3 513 - 3 523 182 936 628.47 541.93 2 974 - 2 984 154 908 471.67 385.13 3 524 - 3 534 183 508 631.77 545.23 2 985 - 2 995 155 480 474.42 387.88 3 535 - 3 545 184 080 635.07 548.53 2 996 - 3 006 156 052 477.17 390.63 3 546 - 3 556 184 652 638.37 551.83 3 007 - 3 017 156 624 479.92 393.38 3 557 - 3 567 185 224 641.67 555.13 3 018 - 3 028 157 196 482.67 396.13 3 568 - 3 578 185 796 644.97 558.43 3 029 - 3 039 157 768 485.42 398.88 3 579 - 3 589 186 368 648.27 561.73 3 040 - 3 050 158 340 488.17 401.63 3 590 - 3 600 186 940 651.57 565.03 3 051 - 3 061 158 912 490.92 404.38 3 601 - 3 611 187 512 654.87 568.33 3 062 - 3 072 159 484 493.67 407.13 3 612 - 3 622 188 084 658.17 571.63 3 073 - 3 083 160 056 496.47 409.93 3 623 - 3 633 188 656 661.47 574.93 3 084 - 3 094 160 628 499.77 413.23 3 634 - 3 644 189 228 664.77 578.23 3 095 - 3 105 161 200 503.07 416.53 3 645 - 3 655 189 800 668.07 581.53

3 106 - 3 116 161 772 506.37 419.83 3 656 - 3 666 190 372 671.37 584.83

R 2 567 - R 3 666



Revision # 0



Tax Tax


65 Over 65


3 667 - 3 677 190 944 674.67 588.13 4 217 - 4 227 219 544 839.67 753.13 3 678 - 3 688 191 516 677.97 591.43 4 228 - 4 238 220 116 843.08 756.55 3 689 - 3 699 192 088 681.27 594.73 4 239 - 4 249 220 688 846.93 760.40 3 700 - 3 710 192 660 684.57 598.03 4 250 - 4 260 221 260 850.78 764.25 3 711 - 3 721 193 232 687.87 601.33 4 261 - 4 271 221 832 854.63 768.10 3 722 - 3 732 193 804 691.17 604.63 4 272 - 4 282 222 404 858.48 771.95 3 733 - 3 743 194 376 694.47 607.93 4 283 - 4 293 222 976 862.33 775.80 3 744 - 3 754 194 948 697.77 611.23 4 294 - 4 304 223 548 866.18 779.65 3 755 - 3 765 195 520 701.07 614.53 4 305 - 4 315 224 120 870.03 783.50 3 766 - 3 776 196 092 704.37 617.83 4 316 - 4 326 224 692 873.88 787.35 3 777 - 3 787 196 664 707.67 621.13 4 327 - 4 337 225 264 877.73 791.20 3 788 - 3 798 197 236 710.97 624.43 4 338 - 4 348 225 836 881.58 795.05 3 799 - 3 809 197 808 714.27 627.73 4 349 - 4 359 226 408 885.43 798.90 3 810 - 3 820 198 380 717.57 631.03 4 360 - 4 370 226 980 889.28 802.75 3 821 - 3 831 198 952 720.87 634.33 4 371 - 4 381 227 552 893.13 806.60 3 832 - 3 842 199 524 724.17 637.63 4 382 - 4 392 228 124 896.98 810.45 3 843 - 3 853 200 096 727.47 640.93 4 393 - 4 403 228 696 900.83 814.30 3 854 - 3 864 200 668 730.77 644.23 4 404 - 4 414 229 268 904.68 818.15 3 865 - 3 875 201 240 734.07 647.53 4 415 - 4 425 229 840 908.53 822.00 3 876 - 3 886 201 812 737.37 650.83 4 426 - 4 436 230 412 912.38 825.85 3 887 - 3 897 202 384 740.67 654.13 4 437 - 4 447 230 984 916.23 829.70 3 898 - 3 908 202 956 743.97 657.43 4 448 - 4 458 231 556 920.08 833.55 3 909 - 3 919 203 528 747.27 660.73 4 459 - 4 469 232 128 923.93 837.40 3 920 - 3 930 204 100 750.57 664.03 4 470 - 4 480 232 700 927.78 841.25 3 931 - 3 941 204 672 753.87 667.33 4 481 - 4 491 233 272 931.63 845.10 3 942 - 3 952 205 244 757.17 670.63 4 492 - 4 502 233 844 935.48 848.95 3 953 - 3 963 205 816 760.47 673.93 4 503 - 4 513 234 416 939.33 852.80 3 964 - 3 974 206 388 763.77 677.23 4 514 - 4 524 234 988 943.18 856.65 3 975 - 3 985 206 960 767.07 680.53 4 525 - 4 535 235 560 947.03 860.50 3 986 - 3 996 207 532 770.37 683.83 4 536 - 4 546 236 132 950.88 864.35 3 997 - 4 007 208 104 773.67 687.13 4 547 - 4 557 236 704 954.73 868.20 4 008 - 4 018 208 676 776.97 690.43 4 558 - 4 568 237 276 958.58 872.05 4 019 - 4 029 209 248 780.27 693.73 4 569 - 4 579 237 848 962.43 875.90 4 030 - 4 040 209 820 783.57 697.03 4 580 - 4 590 238 420 966.28 879.75 4 041 - 4 051 210 392 786.87 700.33 4 591 - 4 601 238 992 970.13 883.60 4 052 - 4 062 210 964 790.17 703.63 4 602 - 4 612 239 564 973.98 887.45 4 063 - 4 073 211 536 793.47 706.93 4 613 - 4 623 240 136 977.83 891.30 4 074 - 4 084 212 108 796.77 710.23 4 624 - 4 634 240 708 981.68 895.15 4 085 - 4 095 212 680 800.07 713.53 4 635 - 4 645 241 280 985.53 899.00 4 096 - 4 106 213 252 803.37 716.83 4 646 - 4 656 241 852 989.38 902.85 4 107 - 4 117 213 824 806.67 720.13 4 657 - 4 667 242 424 993.23 906.70 4 118 - 4 128 214 396 809.97 723.43 4 668 - 4 678 242 996 997.08 910.55 4 129 - 4 139 214 968 813.27 726.73 4 679 - 4 689 243 568 1 000.93 914.40 4 140 - 4 150 215 540 816.57 730.03 4 690 - 4 700 244 140 1 004.78 918.25 4 151 - 4 161 216 112 819.87 733.33 4 701 - 4 711 244 712 1 008.63 922.10 4 162 - 4 172 216 684 823.17 736.63 4 712 - 4 722 245 284 1 012.48 925.95 4 173 - 4 183 217 256 826.47 739.93 4 723 - 4 733 245 856 1 016.33 929.80 4 184 - 4 194 217 828 829.77 743.23 4 734 - 4 744 246 428 1 020.18 933.65 4 195 - 4 205 218 400 833.07 746.53 4 745 - 4 755 247 000 1 024.03 937.50

4 206 - 4 216 218 972 836.37 749.83 4 756 - 4 766 247 572 1 027.88 941.35

R 3 667 - R 4 766



Revision # 0



Tax Tax


65 Over 65


4 767 - 4 782 248 274 1 032.61 946.07 5 567 - 5 582 289 874 1 312.61 1 226.07 4 783 - 4 798 249 106 1 038.21 951.67 5 583 - 5 598 290 706 1 318.21 1 231.67 4 799 - 4 814 249 938 1 043.81 957.27 5 599 - 5 614 291 538 1 323.81 1 237.27 4 815 - 4 830 250 770 1 049.41 962.87 5 615 - 5 630 292 370 1 329.41 1 242.87 4 831 - 4 846 251 602 1 055.01 968.47 5 631 - 5 646 293 202 1 335.01 1 248.47 4 847 - 4 862 252 434 1 060.61 974.07 5 647 - 5 662 294 034 1 340.61 1 254.07 4 863 - 4 878 253 266 1 066.21 979.67 5 663 - 5 678 294 866 1 346.21 1 259.67 4 879 - 4 894 254 098 1 071.81 985.27 5 679 - 5 694 295 698 1 351.81 1 265.27 4 895 - 4 910 254 930 1 077.41 990.87 5 695 - 5 710 296 530 1 357.41 1 270.87 4 911 - 4 926 255 762 1 083.01 996.47 5 711 - 5 726 297 362 1 363.01 1 276.47 4 927 - 4 942 256 594 1 088.61 1 002.07 5 727 - 5 742 298 194 1 368.61 1 282.07 4 943 - 4 958 257 426 1 094.21 1 007.67 5 743 - 5 758 299 026 1 374.21 1 287.67 4 959 - 4 974 258 258 1 099.81 1 013.27 5 759 - 5 774 299 858 1 379.81 1 293.27 4 975 - 4 990 259 090 1 105.41 1 018.87 5 775 - 5 790 300 690 1 385.81 1 299.27 4 991 - 5 006 259 922 1 111.01 1 024.47 5 791 - 5 806 301 522 1 391.89 1 305.35 5 007 - 5 022 260 754 1 116.61 1 030.07 5 807 - 5 822 302 354 1 397.97 1 311.43 5 023 - 5 038 261 586 1 122.21 1 035.67 5 823 - 5 838 303 186 1 404.05 1 317.51 5 039 - 5 054 262 418 1 127.81 1 041.27 5 839 - 5 854 304 018 1 410.13 1 323.59 5 055 - 5 070 263 250 1 133.41 1 046.87 5 855 - 5 870 304 850 1 416.21 1 329.67 5 071 - 5 086 264 082 1 139.01 1 052.47 5 871 - 5 886 305 682 1 422.29 1 335.75 5 087 - 5 102 264 914 1 144.61 1 058.07 5 887 - 5 902 306 514 1 428.37 1 341.83 5 103 - 5 118 265 746 1 150.21 1 063.67 5 903 - 5 918 307 346 1 434.45 1 347.91 5 119 - 5 134 266 578 1 155.81 1 069.27 5 919 - 5 934 308 178 1 440.53 1 353.99 5 135 - 5 150 267 410 1 161.41 1 074.87 5 935 - 5 950 309 010 1 446.61 1 360.07 5 151 - 5 166 268 242 1 167.01 1 080.47 5 951 - 5 966 309 842 1 452.69 1 366.15 5 167 - 5 182 269 074 1 172.61 1 086.07 5 967 - 5 982 310 674 1 458.77 1 372.23 5 183 - 5 198 269 906 1 178.21 1 091.67 5 983 - 5 998 311 506 1 464.85 1 378.31 5 199 - 5 214 270 738 1 183.81 1 097.27 5 999 - 6 014 312 338 1 470.93 1 384.39 5 215 - 5 230 271 570 1 189.41 1 102.87 6 015 - 6 030 313 170 1 477.01 1 390.47 5 231 - 5 246 272 402 1 195.01 1 108.47 6 031 - 6 046 314 002 1 483.09 1 396.55 5 247 - 5 262 273 234 1 200.61 1 114.07 6 047 - 6 062 314 834 1 489.17 1 402.63 5 263 - 5 278 274 066 1 206.21 1 119.67 6 063 - 6 078 315 666 1 495.25 1 408.71 5 279 - 5 294 274 898 1 211.81 1 125.27 6 079 - 6 094 316 498 1 501.33 1 414.79 5 295 - 5 310 275 730 1 217.41 1 130.87 6 095 - 6 110 317 330 1 507.41 1 420.87 5 311 - 5 326 276 562 1 223.01 1 136.47 6 111 - 6 126 318 162 1 513.49 1 426.95 5 327 - 5 342 277 394 1 228.61 1 142.07 6 127 - 6 142 318 994 1 519.57 1 433.03 5 343 - 5 358 278 226 1 234.21 1 147.67 6 143 - 6 158 319 826 1 525.65 1 439.11 5 359 - 5 374 279 058 1 239.81 1 153.27 6 159 - 6 174 320 658 1 531.73 1 445.19 5 375 - 5 390 279 890 1 245.41 1 158.87 6 175 - 6 190 321 490 1 537.81 1 451.27 5 391 - 5 406 280 722 1 251.01 1 164.47 6 191 - 6 206 322 322 1 543.89 1 457.35 5 407 - 5 422 281 554 1 256.61 1 170.07 6 207 - 6 222 323 154 1 549.97 1 463.43 5 423 - 5 438 282 386 1 262.21 1 175.67 6 223 - 6 238 323 986 1 556.05 1 469.51 5 439 - 5 454 283 218 1 267.81 1 181.27 6 239 - 6 254 324 818 1 562.13 1 475.59 5 455 - 5 470 284 050 1 273.41 1 186.87 6 255 - 6 270 325 650 1 568.21 1 481.67 5 471 - 5 486 284 882 1 279.01 1 192.47 6 271 - 6 286 326 482 1 574.29 1 487.75 5 487 - 5 502 285 714 1 284.61 1 198.07 6 287 - 6 302 327 314 1 580.37 1 493.83 5 503 - 5 518 286 546 1 290.21 1 203.67 6 303 - 6 318 328 146 1 586.45 1 499.91 5 519 - 5 534 287 378 1 295.81 1 209.27 6 319 - 6 334 328 978 1 592.53 1 505.99 5 535 - 5 550 288 210 1 301.41 1 214.87 6 335 - 6 350 329 810 1 598.61 1 512.07

5 551 - 5 566 289 042 1 307.01 1 220.47 6 351 - 6 366 330 642 1 604.69 1 518.15

R 4 767 - R 6 366



Revision # 0



Tax Tax


65 Over 65


6 367 - 6 382 331 474 1 610.77 1 524.23 7 087 - 7 102 368 914 1 884.37 1 797.83 6 383 - 6 398 332 306 1 616.85 1 530.31 7 103 - 7 118 369 746 1 890.45 1 803.91 6 399 - 6 414 333 138 1 622.93 1 536.39 7 119 - 7 134 370 578 1 896.53 1 809.99 6 415 - 6 430 333 970 1 629.01 1 542.47 7 135 - 7 150 371 410 1 902.61 1 816.07 6 431 - 6 446 334 802 1 635.09 1 548.55 7 151 - 7 166 372 242 1 908.69 1 822.15 6 447 - 6 462 335 634 1 641.17 1 554.63 7 167 - 7 182 373 074 1 914.77 1 828.23 6 463 - 6 478 336 466 1 647.25 1 560.71 7 183 - 7 198 373 906 1 920.85 1 834.31 6 479 - 6 494 337 298 1 653.33 1 566.79 7 199 - 7 214 374 738 1 926.93 1 840.39 6 495 - 6 510 338 130 1 659.41 1 572.87 7 215 - 7 230 375 570 1 933.01 1 846.47 6 511 - 6 526 338 962 1 665.49 1 578.95 7 231 - 7 246 376 402 1 939.09 1 852.55 6 527 - 6 542 339 794 1 671.57 1 585.03 7 247 - 7 262 377 234 1 945.17 1 858.63 6 543 - 6 558 340 626 1 677.65 1 591.11 7 263 - 7 278 378 066 1 951.25 1 864.71 6 559 - 6 574 341 458 1 683.73 1 597.19 7 279 - 7 294 378 898 1 957.33 1 870.79 6 575 - 6 590 342 290 1 689.81 1 603.27 7 295 - 7 310 379 730 1 963.41 1 876.87 6 591 - 6 606 343 122 1 695.89 1 609.35 7 311 - 7 326 380 562 1 969.49 1 882.95 6 607 - 6 622 343 954 1 701.97 1 615.43 7 327 - 7 342 381 394 1 975.57 1 889.03 6 623 - 6 638 344 786 1 708.05 1 621.51 7 343 - 7 358 382 226 1 981.65 1 895.11 6 639 - 6 654 345 618 1 714.13 1 627.59 7 359 - 7 374 383 058 1 987.73 1 901.19 6 655 - 6 670 346 450 1 720.21 1 633.67 7 375 - 7 390 383 890 1 993.81 1 907.27 6 671 - 6 686 347 282 1 726.29 1 639.75 7 391 - 7 406 384 722 1 999.89 1 913.35 6 687 - 6 702 348 114 1 732.37 1 645.83 7 407 - 7 422 385 554 2 005.97 1 919.43 6 703 - 6 718 348 946 1 738.45 1 651.91 7 423 - 7 438 386 386 2 012.05 1 925.51 6 719 - 6 734 349 778 1 744.53 1 657.99 7 439 - 7 454 387 218 2 018.13 1 931.59 6 735 - 6 750 350 610 1 750.61 1 664.07 7 455 - 7 470 388 050 2 024.21 1 937.67 6 751 - 6 766 351 442 1 756.69 1 670.15 7 471 - 7 486 388 882 2 030.29 1 943.75 6 767 - 6 782 352 274 1 762.77 1 676.23 7 487 - 7 502 389 714 2 036.37 1 949.83 6 783 - 6 798 353 106 1 768.85 1 682.31 7 503 - 7 518 390 546 2 042.45 1 955.91 6 799 - 6 814 353 938 1 774.93 1 688.39 7 519 - 7 534 391 378 2 048.53 1 961.99 6 815 - 6 830 354 770 1 781.01 1 694.47 7 535 - 7 550 392 210 2 054.61 1 968.07 6 831 - 6 846 355 602 1 787.09 1 700.55 7 551 - 7 566 393 042 2 060.69 1 974.15 6 847 - 6 862 356 434 1 793.17 1 706.63 7 567 - 7 582 393 874 2 066.77 1 980.23 6 863 - 6 878 357 266 1 799.25 1 712.71 7 583 - 7 598 394 706 2 072.85 1 986.31 6 879 - 6 894 358 098 1 805.33 1 718.79 7 599 - 7 614 395 538 2 078.93 1 992.39 6 895 - 6 910 358 930 1 811.41 1 724.87 7 615 - 7 630 396 370 2 085.01 1 998.47 6 911 - 6 926 359 762 1 817.49 1 730.95 7 631 - 7 646 397 202 2 091.09 2 004.55 6 927 - 6 942 360 594 1 823.57 1 737.03 7 647 - 7 662 398 034 2 097.17 2 010.63 6 943 - 6 958 361 426 1 829.65 1 743.11 7 663 - 7 678 398 866 2 103.25 2 016.71 6 959 - 6 974 362 258 1 835.73 1 749.19 7 679 - 7 694 399 698 2 109.33 2 022.79 6 975 - 6 990 363 090 1 841.81 1 755.27 7 695 - 7 710 400 530 2 115.61 2 029.07 6 991 - 7 006 363 922 1 847.89 1 761.35 7 711 - 7 726 401 362 2 122.01 2 035.47 7 007 - 7 022 364 754 1 853.97 1 767.43 7 727 - 7 742 402 194 2 128.41 2 041.87 7 023 - 7 038 365 586 1 860.05 1 773.51 7 743 - 7 758 403 026 2 134.81 2 048.27 7 039 - 7 054 366 418 1 866.13 1 779.59 7 759 - 7 774 403 858 2 141.21 2 054.67 7 055 - 7 070 367 250 1 872.21 1 785.67 7 775 - 7 790 404 690 2 147.61 2 061.07

7 071 - 7 086 368 082 1 878.29 1 791.75 7 791 - 7 806 405 522 2 154.01 2 067.47

R 6 367 - R 7 806 If the table is inadequate: Add R2 154.01 (for under 65) or R2 067.47 (over 65) to the result of 40% X

(actual weekly remuneration less R7 798.50). R7 798.50 is the average between R7 791 and R7 806.

RATE PER KILOMETRE SCHEDULE


Revision # 0



The rate per kilometre referred to under the provisions of a travel or reimbursive travel allowance must be determined in accordance with the cost scale and shall be the sum of the following three components: Fixed cost element covers the cost for depreciation, loss of interest, licensing and insurance for

the year. The fixed cost element must be divided by the total distance travelled in the vehicle during the tax year to arrive at the rate per kilometre for the fixed cost element. Opening and closing odometer readings must be disclosed to verify the total distance travelled. In cases where the vehicle has been used for business purposes for only a portion of the year, the fixed cost element is reduced in the same ratio as the period of use for business purposes bears to 365 days.

Fuel costs are based on a rate per kilometre, depending on the defined value of the vehicle. Maintenance costs are based on a rate per kilometre, depending on the defined value of the

vehicle. Cost scale:

Where the value of the vehicle — Fixed cost

R Fuel cost

c Maintenance cost

c does not exceed R 40 000 15 364 47.3 22.5

exceeds R 40 000, but does not exceed R 60 000 20 910 49.4 26.2 exceeds R 60 000, but does not exceed R 80 000 25 979 49.4 26.2 exceeds R 80 000, but does not exceed R100 000 31 513 54.8 30.5 exceeds R100 000, but does not exceed R120 000 36 978 54.8 30.5 exceeds R120 000, but does not exceed R140 000 41 771 54.8 30.5 exceeds R140 000, but does not exceed R160 000 47 512 57.2 39.8 exceeds R160 000, but does not exceed R180 000 52 629 57.2 39.8 exceeds R180 000, but does not exceed R200 000 58 334 65.9 43.8 exceeds R200 000, but does not exceed R220 000 64 591 65.9 43.8 exceeds R220 000, but does not exceed R240 000 69 072 65.9 43.8 exceeds R240 000, but does not exceed R260 000 74 777 65.9 43.8 exceeds R260 000, but does not exceed R280 000 79 918 69.3 52.5 exceeds R280 000, but does not exceed R300 000 85 440 69.3 52.5 exceeds R300 000, but does not exceed R320 000 88 973 69.3 52.5 exceeds R320 000, but does not exceed R340 000 95 218 69.3 52.5 exceeds R340 000, but does not exceed R360 000 100 011 77.1 68.0

exceeds R360 000 100 011 77.1 68.0 Value of a motor vehicle for purposes of the above Schedule must be determined as follows:

Vehicle was acquired under a bona fide agreement of sale or exchange concluded by parties dealing at arm’s length: The original cost of the vehicle to the employee, including sales tax or value-added tax but excluding any finance charge or interest payable by him / her in respect of his / her acquisition of the vehicle.

Vehicle was acquired under a lease: A lease as contemplated in Paragraph (b) of the definition of instalment credit agreement in Section 1 of the Value-Added Tax Act, 1991, held by the recipient of the allowance; or held by him / her under such a lease and the ownership thereof was acquired by him / her on the termination of the lease, the cash value thereof as contemplated in the definition of cash value in Section 1 of the Value-Added Tax Act.

In any other case: The market value of the motor vehicle at the time when the recipient first obtained the vehicle or the right of use thereof, together with an amount equal to the sales tax or value-added tax which would have been payable in respect of the purchase of the vehicle if it was purchased by the recipient at that time at a price equal to that market value.

Employer sells his / her motor vehicle to his / her employee and pays the employee a travelling allowance, the value of the vehicle which must be applied for the purposes of Section 8(1)(b) of the Act, is the selling price (paid by the employee for the vehicle) and not the original purchase price (value) to the employer.

EXAMPLES: USING THE DEDUCTION TABLES


Revision # 0



1 WEEKLY TABLES

An employee (under 65) receives a weekly wage of ............................................. 940.00Less: allowable pension fund contributions .......................................................... 60.00Balance of remuneration (subject to employees’ tax) ........................................... 880.00Employees’ tax on balance of remuneration according to the weekly tables .......................... 19.84

2 FORTNIGHTLY TABLES

An employee (under 65) receives a fortnightly wage of ...................................... 1 980.00Less: allowable pension fund contributions ........................................................ 120.00Less: allowable retirement annuity fund contributions ........................................ 50.00Balance of remuneration (subject to employees’ tax) ......................................... 1 810.00Employees’ tax on balance of remuneration according to the fortnightly tables ..................... 48.69

3 MONTHLY TABLES

An employee (over 65) receives a monthly salary of .......................................... 7 500.00Less: allowable pension fund contributions ........................................................ 375.00Less: allowable retirement annuity fund contributions ........................................ 125.00Balance of remuneration (subject to employees’ tax) ......................................... 7 000.00Employees’ tax on balance of remuneration according to the monthly tables ........................ 284.73

4 ANNUAL TABLES

An employee (under 65) received a monthly salary of R4 500 for the period 1 March to 28 February. He also contributed a total of R3 000 during the tax year to a pension fund. The annual tax on the annual remuneration must be determined at the end of the tax period.

Salary (R4 500 x 12) ............................................................................................ 54 000 Less: allowable pension fund contributions ........................................................ 3 000Balance of remuneration (subject to employees’ tax) ......................................... 51 000 Employees’ tax on balance of remuneration according to the annual tables ....................... 1 982.79

EXAMPLE: COMPLETING AN EMP 201 RETURN


Revision # 0



An employer has 5 employees (under 65) who earn the following monthly salaries:

Employee Salary per month

Pension fund contribution

Net remuneration PAYE SDL UIF

1 R 8 700 R 652.00 R 8 048 R849.27 R80.48 R174.002 R 9 200 R 690.00 R 8 510 R946.54 R85.10 R184.003 R25 000 R1 875.00 R23 125 R5 315.70 R231.25 R219.324 R25 000 R1 875.00 R23 125 R5 315.70 R231.25 R219.325 R 2 600 R 195.00 R 2 405 Nil R24.05 R52.00

TOTAL R65 213 R12 427.21 R652.13 R848.64 In this example the UIF and SDL is calculated as follows:

UIF is calculated on Salary per month limited to a maximum of R10 966 [8 700 + 9 200 + (10 966 x 2) + 2 600 = *42 432 x 2% = R848.64] SDL is calculated on net remuneration (65 213 x 1% = 652.13)

PART 1 of EMP201 (Example) NB: READ APPLICABLE NOTES OVERLEAF PAYE SDL UIF REMUNERATION (LEVIABLE AMOUNT) (see notes 1-3) 1 R65 213 2 R65 213 3 *R42 432

AMOUNT PAYABLE (see notes 4-6) 4 R12 427 21 5 R652 13 6 R848 64

CONTROL TOTAL (4 + 5 + 6 = 7) 7 13 927 98

ADD: Penalty 8 8 8

ADD: Interest 9 9 9

TOTAL AMOUNT PAYABLE 10 10 10

Permanent Employees No of SDL employees No of UIF employees 11 5

13 5 14 5 Non-permanent empl

Number of PAYE / SDL / UIF employees

12

I certify that the particulars furnished in this return are true and correct. Date Capacity: Accountant, etc Telephone / Fax / E-mail Signature

Notes for completing the EMP 201 (printed on the back of the EMP 201 return): The number of each

note refers to the applicable field on the return:

1. PAYE: Remuneration = Gross Remuneration (including remuneration of employees earning below the tax threshold) — less allowable contributions to pension funds, retirement annuity funds and medical schemes.

2. SDL: Leviable amount = PAYE: Remuneration (1) less Exclusions for SDL purposes listed in

paragraph 8.4. 3. UIF: Remuneration = Gross Remuneration (including remuneration of employees earning below

the tax threshold) less Remuneration of Non-natural persons less Exclusions for UIF purposes less that portion of Remuneration exceeding the prescribed maximum.

NB. The portion of remuneration of an employee that exceeds the prescribed maximum must be excluded.

4. PAYE: Amount payable represents the employees’ tax payable which must, in terms of

paragraph 2 of the Fourth Schedule to the Income Tax Act, be deducted or withheld from the remuneration of taxable employees.

5. SDL: Amount payable represents the levy payable and is calculated by multiplying the SDL:

Leviable amount (2) by the applicable percentage. SDL: AMOUNT PAYABLE = SDL: LEVIABLE AMOUNT (2) x SDL%.

EXAMPLE: COMPLETING AN EMP 201 RETURN


Revision # 0



6. UIF: Amount payable represents the contributions payable and is calculated by multiplying the

UIF: Remuneration (3) with the applicable percentage. UIF: AMOUNT PAYABLE = UIF REMUNERATION (3) x UIF%. 7. CONTROL TOTAL represents the total of the AMOUNTS PAYABLE (4+5+6=7). 8. ADD: Penalty (see general note A above). 9. ADD: Interest (see general note A above). 10. Total amounts payable i.r.o. PAYE, SDL and UIF. 11. Number of permanent employees should include all permanent employees employed, whether

or not they earned remuneration during the relevant month, e.g. employees on maternity or unpaid leave. Seasonal workers should only be included during the period worked. Permanent employees, who earn below the tax threshold, should also be included. Labour brokers, independent contractors and non-natural persons, e.g. companies and trusts should be excluded.

12. Number of non-permanent employees should include employees employed on a casual basis,

e.g. students and other persons who are not permanently employed, but only if remuneration was paid / accrued to them during the relevant month. Labour brokers, independent contractors and non-natural persons, e.g. companies and trusts should be excluded.

13. Number of employees for whom SDL is paid. 14. Number of employees for whom UIF is paid.

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