SARS – PAYE

Tax deduction tables

On 11 March 2022, SARS issued and updated tax deduction table relating to different types of employment, such as independent contractors, seasonal workers, etc.
The 2023 Other Employment tax deduction tables addresses the taxes, including pay-as-you-earn (“PAYE”) provisions, applying to:

• Directors of private company or close corporation;
• Labour brokers;
• Independent contractors;
• Personal service providers;
• Seasonal workers
• Standard employment employees; and
• Non-standard employment employees.

Find a copy of the tables here.

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