What is Pay As You Earn (PAYE)?
PAYE, also known as Employees’ Tax, is a system where employers deduct tax from employees' remuneration (salaries, wages, bonuses, etc.) as it is earned and pay it to SARS on their behalf. This ensures income tax is collected throughout the year rather than in a lump sum.
Updated at 2025-10-08 10:00:00
Related questions
- What is Pay As You Earn (PAYE)?
- Who is required to deduct and pay PAYE?
- How is PAYE calculated?
- When and how must PAYE be paid?
- How do employers register for PAYE?
- What are the penalties for non-payment or late payment of PAYE?
- What is the reconciliation process for PAYE?
- No tax is on the payslip?
- I missed a payslip from the prior period and already generated an EMP201. What now?
- Why is a small difference in tax from one month to the next?
- How do I set up foreign income pay transactions linked to foreign income IRP5 codes?
- There's a large unexpected amount for tax on a payslip that runs from 21 February to 6 March?
- Are the tax tables up-to-date?