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EXTERNAL GUIDE GUIDE FOR EMPLOYERS IN RESPECT OF TAX DEDUCTION TABLES (2017 TAX YEAR)

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EXTERNAL GUIDE

GUIDE FOR EMPLOYERS

IN RESPECT OF TAX DEDUCTION TABLES

(2017 TAX YEAR)

EXTERNAL GUIDE

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES

PAYE-GEN-01-G01

REVISION: 6 Page 2 of 14

TABLE OF CONTENTS

1 PURPOSE 3

2 SCOPE 3

3 PRESCRIBED TAX RATES 3

4 STATUTORY RATES OF TAX 4

5 DIFFERENT VERSIONS OF TAX DEDUCTION PROGRAMS 4

6 EXPLANATION ON HOW TO USE THE TAX DEDUCTION TABLES 5

7 REFERENCES 6

7.1 LEGISLATION 6 7.2 CROSS REFERENCES 6

8 DEFINITIONS AND ACRONYMS 6

EXTERNAL GUIDE

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES

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REVISION: 6 Page 3 of 14

1 PURPOSE

The purpose of this document is to assist employers in determining the amount of employees’ tax to be deducted from remuneration paid/payable according to the prescribed tax deduction tables.

2 SCOPE

This basic guide is issued by the South African Revenue Service (SARS) to employers to assist them

in calculating the amount of employees’ tax deductible from the remuneration including variable remuneration paid/payable to employees. It further explains the different methods that employers are allowed to apply in this calculation process.

3 PRESCRIBED TAX RATES

Reference to the Act Paragraphs 9(1), (2), 10 and 11 of the Fourth Schedule

Sections 5 and 6 of the IT Act.

Meaning The deduction tables are prescribed by the Commissioner, 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into force on such a date as may be notified by the Commissioner in the Government Gazette and remain in force until withdrawn by the Commissioner.

When to use the tables

In the absence of a tax directive to the contrary as prescribed in Paragraphs 10 and 11 of the Fourth Schedule, employers must make use of the deduction tables prescribed by the Commissioner or use the statutory rates as an alternative.

Implementation of new rates of tax

The new tax rates must be implemented by employers as soon as possible as contained in the Government Gazette by no later than 1 April 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 of the Income Tax Act are deducted from the normal tax determined according to the statutory rates of tax.

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4 STATUTORY RATES OF TAX

Tax Tables for Individuals and Trusts 2016/2017 Tax Year (1 March 2016 to 28 February 2017) TAXABLE INCOME (R) RATES OF TAX (R)

0 – R188 000 18% of each R1

R188 001 – R293 600 R33 840 + 26% of the amount above R188 000

R293 601 – R406 400 R61 296 + 31% of the amount above R 293 600

R406 401 – R550 100 R96 264 + 36% of the amount above R406 400

R550 101 – R701 300 R147 996 + 39% of the amount above R550 100

R701 301 and above R206 964 + 41% of the amount above R701 300

Tax rebates applicable to individuals 2017

Primary rebate R13 500

Secondary rebate (for persons 65 years and older) R7 407

Tertiary rebate (for persons 75 years and older) R2 466

Tax thresholds applicable to individuals 2017

Persons under 65 years R75 000

Persons 65 years and older R116 150

Persons 75 years and older R129 850

The rebates for individuals must be deducted from the normal tax determined according to the statutory rates of tax.

The primary rebate is deductible for all individuals.

The secondary rebate may only be applied for individuals who will be 65 years or older on the last day of the relevant year of assessment.

The tertiary rebate is deductible only for individuals who will be 75 years or older on the last day of the relevant year of assessment.

With effect from 1 March 2014, the Medical Scheme Fees Tax Credit for individuals is a rebate which applies in respect of contributions paid by the taxpayer during the year of assessment, to a registered medical scheme. The amount of the rebate (tax credit) is based on the following values per month in the year of assessment in respect of which the contributions were paid in respect of the taxpayer himself/herself, his/her spouse and any dependant of the taxpayer.

Medical scheme fees tax credit 2017

For the taxpayer R 286

For the first dependent R 286

For each additional dependent R 192

5 DIFFERENT VERSIONS OF TAX DEDUCTION PROGRAMS

Differences between tables and tax programs

Small differences may occur between the manual tables, and other computer programs based on the statutory rates of tax. These methods are acceptable in terms of the Income Tax Act provided that the results are within the provisions of this Act.

Other computer programs

Employers may use computer programs that render the same results, as the results that the employers receive when using the statutory rates of tax. Where an employer use a computerised payroll or his/her own created payroll program, he/she must still follow the instructions and guidelines as prescribed by SARS.

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6 EXPLANATION ON HOW TO USE THE TAX DEDUCTION TABLES

Weekly tables

A weekly remunerated employee under the age of 65 receives a weekly wage of R2 600 and contributes R60 to a pension fund as well as R80 to a registered medical scheme in respect of himself/herself and one dependant.

Weekly wage R2 600 Less: allowable pension fund contributions 60 Balance of remuneration R2 540 Employees’ tax on balance of remuneration according to the weekly tax tables

Less: Medical Scheme Fees Tax Credit (R286+R286 p/m ÷ 4 weeks).

Amount of Tax to be deducted

R198 R143

R55

Fortnight-ly tables

A fortnightly remunerated employee under the age of 65 receives a fortnight wage of R4 980 and contributes R120 to a pension fund and R50 to a retirement annuity fund as well as R80 to a registered medical scheme in respect of himself/herself and one dependant.

Fortnight wage R4 980 Less: allowable pension fund contributions 120 Less: allowable retirement annuity fund contributions 50

Balance of remuneration R4 810

Employees’ tax on balance of remuneration according to the fortnightly tax tables

R347

Less: Medical Scheme Fees Tax Credit (R286+R286 p/m ÷ 2 weeks) R286

Amount of Tax to be deducted R61

Monthly tables

A monthly remunerated employee under the age of 65 receives a salary of R11 500 and contributes R375 per month to a pension fund and R125 per month to a retirement annuity fund as well as R80 to a registered medical scheme in respect of himself/herself and one dependant.

Monthly salary R11 500

Less: allowable pension fund contributions R375

Less: allowable retirement annuity fund contributions R125

Balance of remuneration R11 000

Employees’ Tax on balance of remuneration according to the annual tax tables

R856

Less: Medical Scheme Fees Tax Credit (R286+R286 p/m) R572

Amount of Tax to be deducted R284

Annual tables

An employee under the age of 65 received a salary (retirement funding income) of R10 500 per month and contributes R250 per month to a pension fund as well as R80 per month to a registered medical scheme in respect of himself/herself and one dependant.

Annual salary (R10 500 x 12) R126 000 Less: allowable pension fund contributions 3 000

Balance of remuneration R123 000

Employees’ tax on balance of remuneration according to the annual tax tables R8 652 Less: Medical Scheme Fees Tax Credit (R286+R286 p/m x 12) R6 864

Amount of Tax to be deducted R1 788

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7 REFERENCES

7.1 LEGISLATION

Legislation and Rules administered by SARS:

Sections 5 and 6, Paragraphs 9(1), (2) and 10 of the Fourth Schedule to the Income Tax Act No.58 of 1962 Tax Administration Act No. 28 of 2011 The Employment Tax Incentive Act No. 26 of 2013

Other Legislation: None

7.2 CROSS REFERENCES

DOCUMENT # DOCUMENT TITLE APPLICABILITY

PAYE-AE-06-G01

Guide for completion and submission of Employees’ Tax certificates

All

PAYE-AE-06-G02

Guide for completion and submission of reconciliation declarations

All

PAYE-AE-06-G03

Guide for validation rules for fields applicable to reconciliation documents

All

PAYE-AE-06-G04 Guide for codes applicable to Employees’ Tax certificates

All

PAYE-AE-06-G05 Guide for creation of CSV files – Employees’ Tax certificate information

All

PAYE-AE-06-G06

Guide for PAYE e@syFile™ Employer for employee Income Tax registration or verification

All

PAYE-GEN-01-G01-A01 Weekly tax deduction tables All

PAYE-GEN-01-G01-A02 Fortnightly tax deduction tables All

PAYE-GEN-01-G01-A03 Monthly tax deduction tables All

PAYE-GEN-01-G01-A04 Annual tax deduction tables All

PAYE-GEN-01-G02 Guide for employers in respect of fringe benefits All

PAYE-GEN-01-G03 Guide for employers in respect of allowances All

PAYE-GEN-01-G03-A01 Rate per kilometre schedule All

PAYE-GEN-01-G03-A02 Subsistence allowance in respect of foreign travel All

PAYE-GEN-01-G11 Guide for employer in respect of Employees’ Tax 2017 All

PAYE-GEN-01-G05 Guide for Employers in respect of Employment Tax Incentive

All

SDL-GEN-01-G01 Guide for employers in respect of the SDL All

UIF-GEN-01-G01 Guide for employers in respect of the UIF All

8 DEFINITIONS AND ACRONYMS

Fourth Schedule The Fourth Schedule to the Income Tax Act No 58 of 1962. Seventh Schedule The Seventh Schedule to the Income Tax Act No 58 of 1962. 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.

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Associated person (in relation to an employer) for ETI purposes only

Where the employer is a company, it means that any other company which is associated with that employer by reason of the fact that both companies are managed or controlled directly or indirectly by substantially the same persons; or Where the employer is not a company, it means that any company which is managed or controlled directly or indirectly by the employer or by any partnership of which the employer is a member;

Backdated salary Salary, wage or similar remuneration (excluding a bonus) payable by the employer to an employee.

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 in that employer, or in a company that is an associated institution in relation to the employer, are acquired by employees from that employer, 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 or of a company that is an associated institution in relation to the employer, are not entitled to participate and where at least 80% 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 of any person to acquire those equity shares from the

employee or former employee who acquired the equity share: o in the case where the employee or former employee is

or was guilty of misconduct or poor performance, at the lower of market value on the date of the grant or acquisition by that employer; or

o in any other case, at market value on the date of acquisition by that person.; or

▫ a restriction in terms of which the person who acquired the equity shares may not dispose of the equity shares for a period which may not extend beyond five years from the date of grant.

CCMA The Commission for Conciliation, Mediation and Arbitration. Commissioner The Commissioner for the South African Revenue Service. Employee

An employee foreEmployees’ 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 provider;

A director of a private company. An employee for UIF purposes is defined as any natural person who

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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 SDL purposes is defined as an employee for Employees’ Tax purposes 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.

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.

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. This definition excludes any person not acting as a principal but includes any person acting in a fiduciary capacity or in his/her capacity as a trustee in an insolvent estate, an executor or an administrator of a benefit fund, pension fund, pension preservation fund, provident fund, provident preservation fund, retirement annuity fund or any other fund.

Equity instrument

Means a share or a member’s interest in a company, including:

an option to acquire such a share, part of a share or member’s interest;

any financial instrument that is convertible to a share or member’s interest; and

any contractual right or obligation the value of which is determined directly or indirectly with reference to a share or member’s interest.

ETI Act Employment Tax Incentive Act No. 26 of 2013 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 Councillor, 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

Any natural person who conducts or carries on any business whereby such person for reward provides a client of such business with other persons (or procures other persons) to render a service or to perform work for the client, for which services or work of such other persons are remunerated by such person.

Lump sum benefit Means a retirement fund lump sum benefit or retirement fund lump sum

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Section 1 withdrawal benefit. Market value In relation to an equity instrument:

of a private company or a company that would be regarded as a private company if it were incorporated under the Companies Act of 1973, means an amount determined as its value in terms of a method of valuation: prescribed in the rules relating to the acquisition and disposal

of that equity instrument; which is regarded as a proxy for the market value of that

equity instrument for the purposes of those rules; and used consistently to determine both the consideration for the

acquisition of that equity instrument and the price of the equity instrument repurchased from the employee after it has vested in that employee; or

of any other company, means the price which could be obtained upon the sale of that equity instrument between a willing buyer and a willing seller dealing freely at arm’s length in an open market and, in the cases of a restricted equity instrument, had the restriction to which that equity instrument is subject not existed.

In relation to equity share means the price which could be obtained upon the sale of that equity share between a willing buyer and a willing seller dealing freely at arm’s length in an open market and without having regard to any restrictions imposed in respect of that equity share.

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:

Special remuneration paid/payable to any mine worker as contemplated in section 5(9);

(b) 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;

(f) Remuneration not derived: from standard employment; or by way of an annuity provided or payable by a pension fund,

pension preservation fund, provident fund, provident preservation fund or benefit fund;

(g) Remuneration paid or payable to a director of a company or member of a close corporation;

(h) Travel allowance which is subject to Employees’ Tax (80% portion);

(h) An allowance granted to the holder of any public office, which is subject to Employees’ Tax (50% portion);

(i) Remuneration derived by an employee in respect of which such employee is entitled to set off an assessed loss under Section 20(1); and

(j) Any retirement fund lump sum benefit or retirement fund lump sum withdrawal benefit.

PAYE Pay-As-You-Earn (employees’ tax) Prescribed rate In relation to any interest payable, means such rate as the Minister may

from time to time fix by notice in the Gazette in terms of section 80(1)(b) of the Public Finance Management Act, 1999 (no. 1 of 1999): Provided that where the Minister fixes a new rate in terms of that Act, that new rate will

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apply from the first day of the second month following the date on which that new rate came into operation.

Qualifying employee for ETI purposes only

An employee as contemplated in section 6 of the ETI Act

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 R50 000.

Relevant material As defined per section 1 of the Tax Administration Act means any information, document or thing that is foreseeable relevant for tax risk assessment, assessing tax, collecting tax, showing non-compliance with an obligation under a tax Act or showing that a tax offence was committed

Remuneration for Employees’ tax purposes

Remuneration for Employees’ Tax purposes is defined as any amount of income which is paid or is payable to any person by way of any salary, leave pay, wage, overtime pay, bonus, gratuity, commission, fee, emolument, pension, superannuation allowance, retiring allowance or stipend, whether in cash or otherwise and whether or not in respect of services rendered, including:

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 percent of the amount of any allowance referred to in section 8(1)(d) granted to the holder of a public office contemplated in section 8(1)(e), 80 percent of the amount of any allowance or advance in respect of transport expenses referred to in section 8(1)(b), other than any such allowance or advance contemplated in section 8(1)(b)(iii) which is based on the actual distance travelled by the recipient, and which is calculated at a rate per kilometre which does not exceed the appropriate rate per kilometre fixed by the Minister of Finance under section 8(1)(b)(iii), provided that where the employer is satisfied that at least 80 percent of the use of the motor vehicle for a year of assessment will be for business purposes, then only 20 percent of the amount of such allowance or advance must be included;

80 percent of the amount of the taxable benefit as determined in terms of paragraph 7 of the Seventh Schedule, provided that where the employer is satisfied that at least 80 percent of the use of the motor vehicle for a year of assessment will be for business purposes, then only 20 percent of such amount must be included;

any gain determined in terms of section 8B, which must be included in that person’s income under that section;

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any amount determined in terms of section 8C which is required to be included in the income of that person;

any amount deemed to be income accrued to that person in terms of section 7(11).

fringe benefits received in terms of the Seventh Schedule to the IT Act;

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;

but not including:

Amounts paid to common law independent contractors, but excluding amounts paid to common law independent contractors who do not employ three or more qualifying employees and are required to render services mainly at the premises of the client and 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.

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 provider; 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 in the course of employment.

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

Remuneration proxy Remuneration proxy means –

remuneration as defined in para 1 of the Fourth schedule;

if the previous year’s remuneration is less than the 365 days, the remuneration needs to be grossed up to 365 days;

if the employee was not employed in the previous year, the first month’s remuneration needs to be grossed up to 365 days.

Remuneration for SDL proposes

Remuneration for SDL purposes is defined as remuneration for Employees’ Tax purposes (this means after taking the allowable deductions into account which the employer may have deducted for purposes of calculating employees tax, including remuneration of employees who earn less than the tax threshold), but does not include any of the following amounts:

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

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definition of gross income in Section 1 of the Income Tax Act: by way of annuity [par (a)]; 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)];

a retirement fund lump sum benefit or retirement fund lump sum withdrawal benefit [par (e)]; or

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.

Remuneration for UIF contribution proposes

Remuneration for UIF purposes is defined as remuneration for Employees’ Tax purposes (before taking any allowable deductions into account which the employer may have deducted for purposes of calculating employees’ tax), but does not include 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;

by way of commission. Representative employer Representative employer contemplated in the 4

th Schedule means:

In the case of the company, the public officer of that company, or, in the event of such company being placed in liquidation or under judicial management, the liquidator or judicial manager, as the case may be;

In the case of any municipality or anybody corporate or unincorporated (other than a company or a partnership), any manager, secretary, officer or other person responsible for paying remuneration on behalf of such municipality or body;

In the case of a person under legal disability, any guardian, curator, administrator or other person having the management or control of the affairs of the person under legal disability; or

In the case any employer who is not resident in the Republic, any agent of such employer having authority to pay remuneration.

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.

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 or the right to acquire ownership of that equity instrument otherwise than at market value or being penalised financially in any other manner for not complying with the terms of the agreement for the acquisition of that equity instrument;

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

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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?

Retirement-funding employment

The part of remuneration as is taken into account in the determination of the contributions made by the employee or on his/her behalf to a pension fund or provident fund (where the employee is a member of or contributed to) established for the benefit of employees of his/her employer from whom such remuneration is derived.

SARS The South African Revenue Service. SDL Skills Development Levy SETA Sector Education and Training Authority. SEZ Special Economic Zone designated by the Minister of Trade and Industry

pursuant to an Act of Parliament (currently the Special Economic Zones Bill, B3 of 2013), will be designated areas that promote targeted economic activities, supported through special arrangements and support systems including incentives, business support services, streamlined approval processes and infrastructure. The tax incentives for these zones will be authorised by the Minister of Finance, after consultation with the Minister of Trade and Industry.

SIC Standard Industrial Classification 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.

Tax period Means, in relation to employees’ tax, skills development levies as determined in section 3 of the SDL Act and contributions as determined in section 6 of UIC Act, the period in respect of which the amount of tax payable must be determined under the relevant tax Act.

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

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DISCLAIMER

The information contained in this guide is intended as guidance only and is not considered to be a legal reference, nor is

it a binding ruling. The information does not take the place of legislation and readers who are in doubt regarding any

aspect of the information displayed in the guide should refer to the relevant legislation, or seek a formal opinion from a

suitably qualified individual.

For more information about the contents of this publication you may:

Visit the SARS website at www.sars.gov.za

Visit your nearest SARS branch

Contact your own tax advisor/tax practitioner

If calling from within South Africa, contact the SARS Contact Centre on 0800 00 SARS (7277)

If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093 (only between 8am and

4pm South African time).

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

Taxable benefit A voluntary or otherwise benefit contemplated in the Seventh Schedule, but excluding:

any benefit, the amount or value of which is specifically exempt from normal tax in terms of Section 10;

any benefit provided by a benefit fund in respect of medical, dental and similar services, hospital services, nursing services and medicines;

any lump sum benefit payable by a benefit, pension, pension preservation fund, provident fund or provident preservation fund, as defined in the Act;

any benefit or privilege received by or accrued to a person contemplated in section 9(2)(g) or (h) stationed outside the Republic which is attributable to the person’s services rendered outside the Republic; or

any severance benefit. UI Commissioner The Unemployment Insurance Commissioner. UIC Act The Unemployment Insurance Contributions Act. UIF Unemployment Insurance Fund Unrestricted equity instrument

An equity instrument which is not a restricted equity instrument. The share is freely disposable upon acquisition.

Variable remuneration As defined per section 7B of the Income Tax Act means overtime pay, bonus or commission contemplated in the definition of “remuneration” in paragraph 1 of the 4

th Schedule.

Year of assessment The year of assessment for taxpayers covers a period of 12 months. For individuals and trusts, the commencement date of the year of assessment starts on 1 March and ends on the 28/29 February each year. For Companies and Close Corporations the year of assessment is the applicable financial year.

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 1 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 0 - R 1 149 R 59 748 R 0 R 0 R 0

R 1 248 - R 1 249 R 64 922 R 0 R 0 R 0

R 1 150 - R 1 151 R 59 826 R 0 R 0 R 0

R 1 250 - R 1 251 R 65 026 R 0 R 0 R 0

R 1 152 - R 1 153 R 59 930 R 0 R 0 R 0

R 1 252 - R 1 253 R 65 130 R 0 R 0 R 0

R 1 154 - R 1 155 R 60 034 R 0 R 0 R 0

R 1 254 - R 1 255 R 65 234 R 0 R 0 R 0

R 1 156 - R 1 157 R 60 138 R 0 R 0 R 0

R 1 256 - R 1 257 R 65 338 R 0 R 0 R 0

R 1 158 - R 1 159 R 60 242 R 0 R 0 R 0

R 1 258 - R 1 259 R 65 442 R 0 R 0 R 0

R 1 160 - R 1 161 R 60 346 R 0 R 0 R 0

R 1 260 - R 1 261 R 65 546 R 0 R 0 R 0

R 1 162 - R 1 163 R 60 450 R 0 R 0 R 0

R 1 262 - R 1 263 R 65 650 R 0 R 0 R 0

R 1 164 - R 1 165 R 60 554 R 0 R 0 R 0

R 1 264 - R 1 265 R 65 754 R 0 R 0 R 0

R 1 166 - R 1 167 R 60 658 R 0 R 0 R 0

R 1 266 - R 1 267 R 65 858 R 0 R 0 R 0

R 1 168 - R 1 169 R 60 762 R 0 R 0 R 0

R 1 268 - R 1 269 R 65 962 R 0 R 0 R 0

R 1 170 - R 1 171 R 60 866 R 0 R 0 R 0

R 1 270 - R 1 271 R 66 066 R 0 R 0 R 0

R 1 172 - R 1 173 R 60 970 R 0 R 0 R 0

R 1 272 - R 1 273 R 66 170 R 0 R 0 R 0

R 1 174 - R 1 175 R 61 074 R 0 R 0 R 0

R 1 274 - R 1 275 R 66 274 R 0 R 0 R 0

R 1 176 - R 1 177 R 61 178 R 0 R 0 R 0

R 1 276 - R 1 277 R 66 378 R 0 R 0 R 0

R 1 178 - R 1 179 R 61 282 R 0 R 0 R 0

R 1 278 - R 1 279 R 66 482 R 0 R 0 R 0

R 1 180 - R 1 181 R 61 386 R 0 R 0 R 0

R 1 280 - R 1 281 R 66 586 R 0 R 0 R 0

R 1 182 - R 1 183 R 61 490 R 0 R 0 R 0

R 1 282 - R 1 283 R 66 690 R 0 R 0 R 0

R 1 184 - R 1 185 R 61 594 R 0 R 0 R 0

R 1 284 - R 1 285 R 66 794 R 0 R 0 R 0

R 1 186 - R 1 187 R 61 698 R 0 R 0 R 0

R 1 286 - R 1 287 R 66 898 R 0 R 0 R 0

R 1 188 - R 1 189 R 61 802 R 0 R 0 R 0

R 1 288 - R 1 289 R 67 002 R 0 R 0 R 0

R 1 190 - R 1 191 R 61 906 R 0 R 0 R 0

R 1 290 - R 1 291 R 67 106 R 0 R 0 R 0

R 1 192 - R 1 193 R 62 010 R 0 R 0 R 0

R 1 292 - R 1 293 R 67 210 R 0 R 0 R 0

R 1 194 - R 1 195 R 62 114 R 0 R 0 R 0

R 1 294 - R 1 295 R 67 314 R 0 R 0 R 0

R 1 196 - R 1 197 R 62 218 R 0 R 0 R 0

R 1 296 - R 1 297 R 67 418 R 0 R 0 R 0

R 1 198 - R 1 199 R 62 322 R 0 R 0 R 0

R 1 298 - R 1 299 R 67 522 R 0 R 0 R 0

R 1 200 - R 1 201 R 62 426 R 0 R 0 R 0

R 1 300 - R 1 301 R 67 626 R 0 R 0 R 0

R 1 202 - R 1 203 R 62 530 R 0 R 0 R 0

R 1 302 - R 1 303 R 67 730 R 0 R 0 R 0

R 1 204 - R 1 205 R 62 634 R 0 R 0 R 0

R 1 304 - R 1 305 R 67 834 R 0 R 0 R 0

R 1 206 - R 1 207 R 62 738 R 0 R 0 R 0

R 1 306 - R 1 307 R 67 938 R 0 R 0 R 0

R 1 208 - R 1 209 R 62 842 R 0 R 0 R 0

R 1 308 - R 1 309 R 68 042 R 0 R 0 R 0

R 1 210 - R 1 211 R 62 946 R 0 R 0 R 0

R 1 310 - R 1 311 R 68 146 R 0 R 0 R 0

R 1 212 - R 1 213 R 63 050 R 0 R 0 R 0

R 1 312 - R 1 313 R 68 250 R 0 R 0 R 0

R 1 214 - R 1 215 R 63 154 R 0 R 0 R 0

R 1 314 - R 1 315 R 68 354 R 0 R 0 R 0

R 1 216 - R 1 217 R 63 258 R 0 R 0 R 0

R 1 316 - R 1 317 R 68 458 R 0 R 0 R 0

R 1 218 - R 1 219 R 63 362 R 0 R 0 R 0

R 1 318 - R 1 319 R 68 562 R 0 R 0 R 0

R 1 220 - R 1 221 R 63 466 R 0 R 0 R 0

R 1 320 - R 1 321 R 68 666 R 0 R 0 R 0

R 1 222 - R 1 223 R 63 570 R 0 R 0 R 0

R 1 322 - R 1 323 R 68 770 R 0 R 0 R 0

R 1 224 - R 1 225 R 63 674 R 0 R 0 R 0

R 1 324 - R 1 325 R 68 874 R 0 R 0 R 0

R 1 226 - R 1 227 R 63 778 R 0 R 0 R 0

R 1 326 - R 1 327 R 68 978 R 0 R 0 R 0

R 1 228 - R 1 229 R 63 882 R 0 R 0 R 0

R 1 328 - R 1 329 R 69 082 R 0 R 0 R 0

R 1 230 - R 1 231 R 63 986 R 0 R 0 R 0

R 1 330 - R 1 331 R 69 186 R 0 R 0 R 0

R 1 232 - R 1 233 R 64 090 R 0 R 0 R 0

R 1 332 - R 1 333 R 69 290 R 0 R 0 R 0

R 1 234 - R 1 235 R 64 194 R 0 R 0 R 0

R 1 334 - R 1 335 R 69 394 R 0 R 0 R 0

R 1 236 - R 1 237 R 64 298 R 0 R 0 R 0

R 1 336 - R 1 337 R 69 498 R 0 R 0 R 0

R 1 238 - R 1 239 R 64 402 R 0 R 0 R 0

R 1 338 - R 1 339 R 69 602 R 0 R 0 R 0

R 1 240 - R 1 241 R 64 506 R 0 R 0 R 0

R 1 340 - R 1 341 R 69 706 R 0 R 0 R 0

R 1 242 - R 1 243 R 64 610 R 0 R 0 R 0

R 1 342 - R 1 343 R 69 810 R 0 R 0 R 0

R 1 244 - R 1 245 R 64 714 R 0 R 0 R 0

R 1 344 - R 1 345 R 69 914 R 0 R 0 R 0

R 1 246 - R 1 247 R 64 818 R 0 R 0 R 0

R 1 346 - R 1 347 R 70 018 R 0 R 0 R 0

R 0 - R 1 347

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 2 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 1 348 - R 1 351 R 70 174 R 0 R 0 R 0

R 1 548 - R 1 551 R 80 574 R 19 R 0 R 0

R 1 352 - R 1 355 R 70 382 R 0 R 0 R 0

R 1 552 - R 1 555 R 80 782 R 20 R 0 R 0

R 1 356 - R 1 359 R 70 590 R 0 R 0 R 0

R 1 556 - R 1 559 R 80 990 R 21 R 0 R 0

R 1 360 - R 1 363 R 70 798 R 0 R 0 R 0

R 1 560 - R 1 563 R 81 198 R 21 R 0 R 0

R 1 364 - R 1 367 R 71 006 R 0 R 0 R 0

R 1 564 - R 1 567 R 81 406 R 22 R 0 R 0

R 1 368 - R 1 371 R 71 214 R 0 R 0 R 0

R 1 568 - R 1 571 R 81 614 R 23 R 0 R 0

R 1 372 - R 1 375 R 71 422 R 0 R 0 R 0

R 1 572 - R 1 575 R 81 822 R 24 R 0 R 0

R 1 376 - R 1 379 R 71 630 R 0 R 0 R 0

R 1 576 - R 1 579 R 82 030 R 24 R 0 R 0

R 1 380 - R 1 383 R 71 838 R 0 R 0 R 0

R 1 580 - R 1 583 R 82 238 R 25 R 0 R 0

R 1 384 - R 1 387 R 72 046 R 0 R 0 R 0

R 1 584 - R 1 587 R 82 446 R 26 R 0 R 0

R 1 388 - R 1 391 R 72 254 R 0 R 0 R 0

R 1 588 - R 1 591 R 82 654 R 26 R 0 R 0

R 1 392 - R 1 395 R 72 462 R 0 R 0 R 0

R 1 592 - R 1 595 R 82 862 R 27 R 0 R 0

R 1 396 - R 1 399 R 72 670 R 0 R 0 R 0

R 1 596 - R 1 599 R 83 070 R 28 R 0 R 0

R 1 400 - R 1 403 R 72 878 R 0 R 0 R 0

R 1 600 - R 1 603 R 83 278 R 29 R 0 R 0

R 1 404 - R 1 407 R 73 086 R 0 R 0 R 0

R 1 604 - R 1 607 R 83 486 R 29 R 0 R 0

R 1 408 - R 1 411 R 73 294 R 0 R 0 R 0

R 1 608 - R 1 611 R 83 694 R 30 R 0 R 0

R 1 412 - R 1 415 R 73 502 R 0 R 0 R 0

R 1 612 - R 1 615 R 83 902 R 31 R 0 R 0

R 1 416 - R 1 419 R 73 710 R 0 R 0 R 0

R 1 616 - R 1 619 R 84 110 R 32 R 0 R 0

R 1 420 - R 1 423 R 73 918 R 0 R 0 R 0

R 1 620 - R 1 623 R 84 318 R 32 R 0 R 0

R 1 424 - R 1 427 R 74 126 R 0 R 0 R 0

R 1 624 - R 1 627 R 84 526 R 33 R 0 R 0

R 1 428 - R 1 431 R 74 334 R 0 R 0 R 0

R 1 628 - R 1 631 R 84 734 R 34 R 0 R 0

R 1 432 - R 1 435 R 74 542 R 0 R 0 R 0

R 1 632 - R 1 635 R 84 942 R 34 R 0 R 0

R 1 436 - R 1 439 R 74 750 R 0 R 0 R 0

R 1 636 - R 1 639 R 85 150 R 35 R 0 R 0

R 1 440 - R 1 443 R 74 958 R 0 R 0 R 0

R 1 640 - R 1 643 R 85 358 R 36 R 0 R 0

R 1 444 - R 1 447 R 75 166 R 1 R 0 R 0

R 1 644 - R 1 647 R 85 566 R 37 R 0 R 0

R 1 448 - R 1 451 R 75 374 R 1 R 0 R 0

R 1 648 - R 1 651 R 85 774 R 37 R 0 R 0

R 1 452 - R 1 455 R 75 582 R 2 R 0 R 0

R 1 652 - R 1 655 R 85 982 R 38 R 0 R 0

R 1 456 - R 1 459 R 75 790 R 3 R 0 R 0

R 1 656 - R 1 659 R 86 190 R 39 R 0 R 0

R 1 460 - R 1 463 R 75 998 R 3 R 0 R 0

R 1 660 - R 1 663 R 86 398 R 39 R 0 R 0

R 1 464 - R 1 467 R 76 206 R 4 R 0 R 0

R 1 664 - R 1 667 R 86 606 R 40 R 0 R 0

R 1 468 - R 1 471 R 76 414 R 5 R 0 R 0

R 1 668 - R 1 671 R 86 814 R 41 R 0 R 0

R 1 472 - R 1 475 R 76 622 R 6 R 0 R 0

R 1 672 - R 1 675 R 87 022 R 42 R 0 R 0

R 1 476 - R 1 479 R 76 830 R 6 R 0 R 0

R 1 676 - R 1 679 R 87 230 R 42 R 0 R 0

R 1 480 - R 1 483 R 77 038 R 7 R 0 R 0

R 1 680 - R 1 683 R 87 438 R 43 R 0 R 0

R 1 484 - R 1 487 R 77 246 R 8 R 0 R 0

R 1 684 - R 1 687 R 87 646 R 44 R 0 R 0

R 1 488 - R 1 491 R 77 454 R 8 R 0 R 0

R 1 688 - R 1 691 R 87 854 R 44 R 0 R 0

R 1 492 - R 1 495 R 77 662 R 9 R 0 R 0

R 1 692 - R 1 695 R 88 062 R 45 R 0 R 0

R 1 496 - R 1 499 R 77 870 R 10 R 0 R 0

R 1 696 - R 1 699 R 88 270 R 46 R 0 R 0

R 1 500 - R 1 503 R 78 078 R 11 R 0 R 0

R 1 700 - R 1 703 R 88 478 R 47 R 0 R 0

R 1 504 - R 1 507 R 78 286 R 11 R 0 R 0

R 1 704 - R 1 707 R 88 686 R 47 R 0 R 0

R 1 508 - R 1 511 R 78 494 R 12 R 0 R 0

R 1 708 - R 1 711 R 88 894 R 48 R 0 R 0

R 1 512 - R 1 515 R 78 702 R 13 R 0 R 0

R 1 712 - R 1 715 R 89 102 R 49 R 0 R 0

R 1 516 - R 1 519 R 78 910 R 14 R 0 R 0

R 1 716 - R 1 719 R 89 310 R 50 R 0 R 0

R 1 520 - R 1 523 R 79 118 R 14 R 0 R 0

R 1 720 - R 1 723 R 89 518 R 50 R 0 R 0

R 1 524 - R 1 527 R 79 326 R 15 R 0 R 0

R 1 724 - R 1 727 R 89 726 R 51 R 0 R 0

R 1 528 - R 1 531 R 79 534 R 16 R 0 R 0

R 1 728 - R 1 731 R 89 934 R 52 R 0 R 0

R 1 532 - R 1 535 R 79 742 R 16 R 0 R 0

R 1 732 - R 1 735 R 90 142 R 52 R 0 R 0

R 1 536 - R 1 539 R 79 950 R 17 R 0 R 0

R 1 736 - R 1 739 R 90 350 R 53 R 0 R 0

R 1 540 - R 1 543 R 80 158 R 18 R 0 R 0

R 1 740 - R 1 743 R 90 558 R 54 R 0 R 0

R 1 544 - R 1 547 R 80 366 R 19 R 0 R 0

R 1 744 - R 1 747 R 90 766 R 55 R 0 R 0

R 1 348 - R 1 747

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 3 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 1 748 - R 1 753 R 91 026 R 55 R 0 R 0

R 2 048 - R 2 053 R 106 626 R 109 R 0 R 0

R 1 754 - R 1 759 R 91 338 R 57 R 0 R 0

R 2 054 - R 2 059 R 106 938 R 111 R 0 R 0

R 1 760 - R 1 765 R 91 650 R 58 R 0 R 0

R 2 060 - R 2 065 R 107 250 R 112 R 0 R 0

R 1 766 - R 1 771 R 91 962 R 59 R 0 R 0

R 2 066 - R 2 071 R 107 562 R 113 R 0 R 0

R 1 772 - R 1 777 R 92 274 R 60 R 0 R 0

R 2 072 - R 2 077 R 107 874 R 114 R 0 R 0

R 1 778 - R 1 783 R 92 586 R 61 R 0 R 0

R 2 078 - R 2 083 R 108 186 R 115 R 0 R 0

R 1 784 - R 1 789 R 92 898 R 62 R 0 R 0

R 2 084 - R 2 089 R 108 498 R 116 R 0 R 0

R 1 790 - R 1 795 R 93 210 R 63 R 0 R 0

R 2 090 - R 2 095 R 108 810 R 117 R 0 R 0

R 1 796 - R 1 801 R 93 522 R 64 R 0 R 0

R 2 096 - R 2 101 R 109 122 R 118 R 0 R 0

R 1 802 - R 1 807 R 93 834 R 65 R 0 R 0

R 2 102 - R 2 107 R 109 434 R 119 R 0 R 0

R 1 808 - R 1 813 R 94 146 R 66 R 0 R 0

R 2 108 - R 2 113 R 109 746 R 120 R 0 R 0

R 1 814 - R 1 819 R 94 458 R 67 R 0 R 0

R 2 114 - R 2 119 R 110 058 R 121 R 0 R 0

R 1 820 - R 1 825 R 94 770 R 68 R 0 R 0

R 2 120 - R 2 125 R 110 370 R 122 R 0 R 0

R 1 826 - R 1 831 R 95 082 R 70 R 0 R 0

R 2 126 - R 2 131 R 110 682 R 124 R 0 R 0

R 1 832 - R 1 837 R 95 394 R 71 R 0 R 0

R 2 132 - R 2 137 R 110 994 R 125 R 0 R 0

R 1 838 - R 1 843 R 95 706 R 72 R 0 R 0

R 2 138 - R 2 143 R 111 306 R 126 R 0 R 0

R 1 844 - R 1 849 R 96 018 R 73 R 0 R 0

R 2 144 - R 2 149 R 111 618 R 127 R 0 R 0

R 1 850 - R 1 855 R 96 330 R 74 R 0 R 0

R 2 150 - R 2 155 R 111 930 R 128 R 0 R 0

R 1 856 - R 1 861 R 96 642 R 75 R 0 R 0

R 2 156 - R 2 161 R 112 242 R 129 R 0 R 0

R 1 862 - R 1 867 R 96 954 R 76 R 0 R 0

R 2 162 - R 2 167 R 112 554 R 130 R 0 R 0

R 1 868 - R 1 873 R 97 266 R 77 R 0 R 0

R 2 168 - R 2 173 R 112 866 R 131 R 0 R 0

R 1 874 - R 1 879 R 97 578 R 78 R 0 R 0

R 2 174 - R 2 179 R 113 178 R 132 R 0 R 0

R 1 880 - R 1 885 R 97 890 R 79 R 0 R 0

R 2 180 - R 2 185 R 113 490 R 133 R 0 R 0

R 1 886 - R 1 891 R 98 202 R 80 R 0 R 0

R 2 186 - R 2 191 R 113 802 R 134 R 0 R 0

R 1 892 - R 1 897 R 98 514 R 81 R 0 R 0

R 2 192 - R 2 197 R 114 114 R 135 R 0 R 0

R 1 898 - R 1 903 R 98 826 R 82 R 0 R 0

R 2 198 - R 2 203 R 114 426 R 136 R 0 R 0

R 1 904 - R 1 909 R 99 138 R 84 R 0 R 0

R 2 204 - R 2 209 R 114 738 R 138 R 0 R 0

R 1 910 - R 1 915 R 99 450 R 85 R 0 R 0

R 2 210 - R 2 215 R 115 050 R 139 R 0 R 0

R 1 916 - R 1 921 R 99 762 R 86 R 0 R 0

R 2 216 - R 2 221 R 115 362 R 140 R 0 R 0

R 1 922 - R 1 927 R 100 074 R 87 R 0 R 0

R 2 222 - R 2 227 R 115 674 R 141 R 0 R 0

R 1 928 - R 1 933 R 100 386 R 88 R 0 R 0

R 2 228 - R 2 233 R 115 986 R 142 R 0 R 0

R 1 934 - R 1 939 R 100 698 R 89 R 0 R 0

R 2 234 - R 2 239 R 116 298 R 143 R 1 R 0

R 1 940 - R 1 945 R 101 010 R 90 R 0 R 0

R 2 240 - R 2 245 R 116 610 R 144 R 2 R 0

R 1 946 - R 1 951 R 101 322 R 91 R 0 R 0

R 2 246 - R 2 251 R 116 922 R 145 R 3 R 0

R 1 952 - R 1 957 R 101 634 R 92 R 0 R 0

R 2 252 - R 2 257 R 117 234 R 146 R 4 R 0

R 1 958 - R 1 963 R 101 946 R 93 R 0 R 0

R 2 258 - R 2 263 R 117 546 R 147 R 5 R 0

R 1 964 - R 1 969 R 102 258 R 94 R 0 R 0

R 2 264 - R 2 269 R 117 858 R 148 R 6 R 0

R 1 970 - R 1 975 R 102 570 R 95 R 0 R 0

R 2 270 - R 2 275 R 118 170 R 149 R 7 R 0

R 1 976 - R 1 981 R 102 882 R 97 R 0 R 0

R 2 276 - R 2 281 R 118 482 R 151 R 8 R 0

R 1 982 - R 1 987 R 103 194 R 98 R 0 R 0

R 2 282 - R 2 287 R 118 794 R 152 R 9 R 0

R 1 988 - R 1 993 R 103 506 R 99 R 0 R 0

R 2 288 - R 2 293 R 119 106 R 153 R 10 R 0

R 1 994 - R 1 999 R 103 818 R 100 R 0 R 0

R 2 294 - R 2 299 R 119 418 R 154 R 11 R 0

R 2 000 - R 2 005 R 104 130 R 101 R 0 R 0

R 2 300 - R 2 305 R 119 730 R 155 R 12 R 0

R 2 006 - R 2 011 R 104 442 R 102 R 0 R 0

R 2 306 - R 2 311 R 120 042 R 156 R 13 R 0

R 2 012 - R 2 017 R 104 754 R 103 R 0 R 0

R 2 312 - R 2 317 R 120 354 R 157 R 15 R 0

R 2 018 - R 2 023 R 105 066 R 104 R 0 R 0

R 2 318 - R 2 323 R 120 666 R 158 R 16 R 0

R 2 024 - R 2 029 R 105 378 R 105 R 0 R 0

R 2 324 - R 2 329 R 120 978 R 159 R 17 R 0

R 2 030 - R 2 035 R 105 690 R 106 R 0 R 0

R 2 330 - R 2 335 R 121 290 R 160 R 18 R 0

R 2 036 - R 2 041 R 106 002 R 107 R 0 R 0

R 2 336 - R 2 341 R 121 602 R 161 R 19 R 0

R 2 042 - R 2 047 R 106 314 R 108 R 0 R 0

R 2 342 - R 2 347 R 121 914 R 162 R 20 R 0

R 1 748 - R 2 347

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 4 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 2 348 - R 2 353 R 122 226 R 163 R 21 R 0

R 2 648 - R 2 653 R 137 826 R 217 R 75 R 28

R 2 354 - R 2 359 R 122 538 R 165 R 22 R 0

R 2 654 - R 2 659 R 138 138 R 219 R 76 R 29

R 2 360 - R 2 365 R 122 850 R 166 R 23 R 0

R 2 660 - R 2 665 R 138 450 R 220 R 77 R 30

R 2 366 - R 2 371 R 123 162 R 167 R 24 R 0

R 2 666 - R 2 671 R 138 762 R 221 R 78 R 31

R 2 372 - R 2 377 R 123 474 R 168 R 25 R 0

R 2 672 - R 2 677 R 139 074 R 222 R 79 R 32

R 2 378 - R 2 383 R 123 786 R 169 R 26 R 0

R 2 678 - R 2 683 R 139 386 R 223 R 80 R 33

R 2 384 - R 2 389 R 124 098 R 170 R 28 R 0

R 2 684 - R 2 689 R 139 698 R 224 R 82 R 34

R 2 390 - R 2 395 R 124 410 R 171 R 29 R 0

R 2 690 - R 2 695 R 140 010 R 225 R 83 R 35

R 2 396 - R 2 401 R 124 722 R 172 R 30 R 0

R 2 696 - R 2 701 R 140 322 R 226 R 84 R 36

R 2 402 - R 2 407 R 125 034 R 173 R 31 R 0

R 2 702 - R 2 707 R 140 634 R 227 R 85 R 37

R 2 408 - R 2 413 R 125 346 R 174 R 32 R 0

R 2 708 - R 2 713 R 140 946 R 228 R 86 R 38

R 2 414 - R 2 419 R 125 658 R 175 R 33 R 0

R 2 714 - R 2 719 R 141 258 R 229 R 87 R 39

R 2 420 - R 2 425 R 125 970 R 176 R 34 R 0

R 2 720 - R 2 725 R 141 570 R 230 R 88 R 41

R 2 426 - R 2 431 R 126 282 R 178 R 35 R 0

R 2 726 - R 2 731 R 141 882 R 232 R 89 R 42

R 2 432 - R 2 437 R 126 594 R 179 R 36 R 0

R 2 732 - R 2 737 R 142 194 R 233 R 90 R 43

R 2 438 - R 2 443 R 126 906 R 180 R 37 R 0

R 2 738 - R 2 743 R 142 506 R 234 R 91 R 44

R 2 444 - R 2 449 R 127 218 R 181 R 38 R 0

R 2 744 - R 2 749 R 142 818 R 235 R 92 R 45

R 2 450 - R 2 455 R 127 530 R 182 R 39 R 0

R 2 750 - R 2 755 R 143 130 R 236 R 93 R 46

R 2 456 - R 2 461 R 127 842 R 183 R 40 R 0

R 2 756 - R 2 761 R 143 442 R 237 R 94 R 47

R 2 462 - R 2 467 R 128 154 R 184 R 42 R 0

R 2 762 - R 2 767 R 143 754 R 238 R 96 R 48

R 2 468 - R 2 473 R 128 466 R 185 R 43 R 0

R 2 768 - R 2 773 R 144 066 R 239 R 97 R 49

R 2 474 - R 2 479 R 128 778 R 186 R 44 R 0

R 2 774 - R 2 779 R 144 378 R 240 R 98 R 50

R 2 480 - R 2 485 R 129 090 R 187 R 45 R 0

R 2 780 - R 2 785 R 144 690 R 241 R 99 R 51

R 2 486 - R 2 491 R 129 402 R 188 R 46 R 0

R 2 786 - R 2 791 R 145 002 R 242 R 100 R 52

R 2 492 - R 2 497 R 129 714 R 189 R 47 R 0

R 2 792 - R 2 797 R 145 314 R 243 R 101 R 54

R 2 498 - R 2 503 R 130 026 R 190 R 48 R 1

R 2 798 - R 2 803 R 145 626 R 244 R 102 R 55

R 2 504 - R 2 509 R 130 338 R 192 R 49 R 2

R 2 804 - R 2 809 R 145 938 R 246 R 103 R 56

R 2 510 - R 2 515 R 130 650 R 193 R 50 R 3

R 2 810 - R 2 815 R 146 250 R 247 R 104 R 57

R 2 516 - R 2 521 R 130 962 R 194 R 51 R 4

R 2 816 - R 2 821 R 146 562 R 248 R 105 R 58

R 2 522 - R 2 527 R 131 274 R 195 R 52 R 5

R 2 822 - R 2 827 R 146 874 R 249 R 106 R 59

R 2 528 - R 2 533 R 131 586 R 196 R 53 R 6

R 2 828 - R 2 833 R 147 186 R 250 R 107 R 60

R 2 534 - R 2 539 R 131 898 R 197 R 55 R 7

R 2 834 - R 2 839 R 147 498 R 251 R 109 R 61

R 2 540 - R 2 545 R 132 210 R 198 R 56 R 8

R 2 840 - R 2 845 R 147 810 R 252 R 110 R 62

R 2 546 - R 2 551 R 132 522 R 199 R 57 R 9

R 2 846 - R 2 851 R 148 122 R 253 R 111 R 63

R 2 552 - R 2 557 R 132 834 R 200 R 58 R 10

R 2 852 - R 2 857 R 148 434 R 254 R 112 R 64

R 2 558 - R 2 563 R 133 146 R 201 R 59 R 11

R 2 858 - R 2 863 R 148 746 R 255 R 113 R 65

R 2 564 - R 2 569 R 133 458 R 202 R 60 R 12

R 2 864 - R 2 869 R 149 058 R 256 R 114 R 66

R 2 570 - R 2 575 R 133 770 R 203 R 61 R 14

R 2 870 - R 2 875 R 149 370 R 257 R 115 R 68

R 2 576 - R 2 581 R 134 082 R 205 R 62 R 15

R 2 876 - R 2 881 R 149 682 R 259 R 116 R 69

R 2 582 - R 2 587 R 134 394 R 206 R 63 R 16

R 2 882 - R 2 887 R 149 994 R 260 R 117 R 70

R 2 588 - R 2 593 R 134 706 R 207 R 64 R 17

R 2 888 - R 2 893 R 150 306 R 261 R 118 R 71

R 2 594 - R 2 599 R 135 018 R 208 R 65 R 18

R 2 894 - R 2 899 R 150 618 R 262 R 119 R 72

R 2 600 - R 2 605 R 135 330 R 209 R 66 R 19

R 2 900 - R 2 905 R 150 930 R 263 R 120 R 73

R 2 606 - R 2 611 R 135 642 R 210 R 67 R 20

R 2 906 - R 2 911 R 151 242 R 264 R 121 R 74

R 2 612 - R 2 617 R 135 954 R 211 R 69 R 21

R 2 912 - R 2 917 R 151 554 R 265 R 123 R 75

R 2 618 - R 2 623 R 136 266 R 212 R 70 R 22

R 2 918 - R 2 923 R 151 866 R 266 R 124 R 76

R 2 624 - R 2 629 R 136 578 R 213 R 71 R 23

R 2 924 - R 2 929 R 152 178 R 267 R 125 R 77

R 2 630 - R 2 635 R 136 890 R 214 R 72 R 24

R 2 930 - R 2 935 R 152 490 R 268 R 126 R 78

R 2 636 - R 2 641 R 137 202 R 215 R 73 R 25

R 2 936 - R 2 941 R 152 802 R 269 R 127 R 79

R 2 642 - R 2 647 R 137 514 R 216 R 74 R 27

R 2 942 - R 2 947 R 153 114 R 270 R 128 R 81

R 2 348 - R 2 947

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 5 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 2 948 - R 2 953 R 153 426 R 271 R 129 R 82

R 3 248 - R 3 253 R 169 026 R 325 R 183 R 136

R 2 954 - R 2 959 R 153 738 R 273 R 130 R 83

R 3 254 - R 3 259 R 169 338 R 327 R 184 R 137

R 2 960 - R 2 965 R 154 050 R 274 R 131 R 84

R 3 260 - R 3 265 R 169 650 R 328 R 185 R 138

R 2 966 - R 2 971 R 154 362 R 275 R 132 R 85

R 3 266 - R 3 271 R 169 962 R 329 R 186 R 139

R 2 972 - R 2 977 R 154 674 R 276 R 133 R 86

R 3 272 - R 3 277 R 170 274 R 330 R 187 R 140

R 2 978 - R 2 983 R 154 986 R 277 R 134 R 87

R 3 278 - R 3 283 R 170 586 R 331 R 188 R 141

R 2 984 - R 2 989 R 155 298 R 278 R 136 R 88

R 3 284 - R 3 289 R 170 898 R 332 R 190 R 142

R 2 990 - R 2 995 R 155 610 R 279 R 137 R 89

R 3 290 - R 3 295 R 171 210 R 333 R 191 R 143

R 2 996 - R 3 001 R 155 922 R 280 R 138 R 90

R 3 296 - R 3 301 R 171 522 R 334 R 192 R 144

R 3 002 - R 3 007 R 156 234 R 281 R 139 R 91

R 3 302 - R 3 307 R 171 834 R 335 R 193 R 145

R 3 008 - R 3 013 R 156 546 R 282 R 140 R 92

R 3 308 - R 3 313 R 172 146 R 336 R 194 R 146

R 3 014 - R 3 019 R 156 858 R 283 R 141 R 93

R 3 314 - R 3 319 R 172 458 R 337 R 195 R 147

R 3 020 - R 3 025 R 157 170 R 284 R 142 R 95

R 3 320 - R 3 325 R 172 770 R 338 R 196 R 149

R 3 026 - R 3 031 R 157 482 R 286 R 143 R 96

R 3 326 - R 3 331 R 173 082 R 340 R 197 R 150

R 3 032 - R 3 037 R 157 794 R 287 R 144 R 97

R 3 332 - R 3 337 R 173 394 R 341 R 198 R 151

R 3 038 - R 3 043 R 158 106 R 288 R 145 R 98

R 3 338 - R 3 343 R 173 706 R 342 R 199 R 152

R 3 044 - R 3 049 R 158 418 R 289 R 146 R 99

R 3 344 - R 3 349 R 174 018 R 343 R 200 R 153

R 3 050 - R 3 055 R 158 730 R 290 R 147 R 100

R 3 350 - R 3 355 R 174 330 R 344 R 201 R 154

R 3 056 - R 3 061 R 159 042 R 291 R 148 R 101

R 3 356 - R 3 361 R 174 642 R 345 R 202 R 155

R 3 062 - R 3 067 R 159 354 R 292 R 150 R 102

R 3 362 - R 3 367 R 174 954 R 346 R 204 R 156

R 3 068 - R 3 073 R 159 666 R 293 R 151 R 103

R 3 368 - R 3 373 R 175 266 R 347 R 205 R 157

R 3 074 - R 3 079 R 159 978 R 294 R 152 R 104

R 3 374 - R 3 379 R 175 578 R 348 R 206 R 158

R 3 080 - R 3 085 R 160 290 R 295 R 153 R 105

R 3 380 - R 3 385 R 175 890 R 349 R 207 R 159

R 3 086 - R 3 091 R 160 602 R 296 R 154 R 106

R 3 386 - R 3 391 R 176 202 R 350 R 208 R 160

R 3 092 - R 3 097 R 160 914 R 297 R 155 R 108

R 3 392 - R 3 397 R 176 514 R 351 R 209 R 162

R 3 098 - R 3 103 R 161 226 R 298 R 156 R 109

R 3 398 - R 3 403 R 176 826 R 352 R 210 R 163

R 3 104 - R 3 109 R 161 538 R 300 R 157 R 110

R 3 404 - R 3 409 R 177 138 R 354 R 211 R 164

R 3 110 - R 3 115 R 161 850 R 301 R 158 R 111

R 3 410 - R 3 415 R 177 450 R 355 R 212 R 165

R 3 116 - R 3 121 R 162 162 R 302 R 159 R 112

R 3 416 - R 3 421 R 177 762 R 356 R 213 R 166

R 3 122 - R 3 127 R 162 474 R 303 R 160 R 113

R 3 422 - R 3 427 R 178 074 R 357 R 214 R 167

R 3 128 - R 3 133 R 162 786 R 304 R 161 R 114

R 3 428 - R 3 433 R 178 386 R 358 R 215 R 168

R 3 134 - R 3 139 R 163 098 R 305 R 163 R 115

R 3 434 - R 3 439 R 178 698 R 359 R 217 R 169

R 3 140 - R 3 145 R 163 410 R 306 R 164 R 116

R 3 440 - R 3 445 R 179 010 R 360 R 218 R 170

R 3 146 - R 3 151 R 163 722 R 307 R 165 R 117

R 3 446 - R 3 451 R 179 322 R 361 R 219 R 171

R 3 152 - R 3 157 R 164 034 R 308 R 166 R 118

R 3 452 - R 3 457 R 179 634 R 362 R 220 R 172

R 3 158 - R 3 163 R 164 346 R 309 R 167 R 119

R 3 458 - R 3 463 R 179 946 R 363 R 221 R 173

R 3 164 - R 3 169 R 164 658 R 310 R 168 R 120

R 3 464 - R 3 469 R 180 258 R 364 R 222 R 174

R 3 170 - R 3 175 R 164 970 R 311 R 169 R 122

R 3 470 - R 3 475 R 180 570 R 365 R 223 R 176

R 3 176 - R 3 181 R 165 282 R 313 R 170 R 123

R 3 476 - R 3 481 R 180 882 R 367 R 224 R 177

R 3 182 - R 3 187 R 165 594 R 314 R 171 R 124

R 3 482 - R 3 487 R 181 194 R 368 R 225 R 178

R 3 188 - R 3 193 R 165 906 R 315 R 172 R 125

R 3 488 - R 3 493 R 181 506 R 369 R 226 R 179

R 3 194 - R 3 199 R 166 218 R 316 R 173 R 126

R 3 494 - R 3 499 R 181 818 R 370 R 227 R 180

R 3 200 - R 3 205 R 166 530 R 317 R 174 R 127

R 3 500 - R 3 505 R 182 130 R 371 R 228 R 181

R 3 206 - R 3 211 R 166 842 R 318 R 175 R 128

R 3 506 - R 3 511 R 182 442 R 372 R 229 R 182

R 3 212 - R 3 217 R 167 154 R 319 R 177 R 129

R 3 512 - R 3 517 R 182 754 R 373 R 231 R 183

R 3 218 - R 3 223 R 167 466 R 320 R 178 R 130

R 3 518 - R 3 523 R 183 066 R 374 R 232 R 184

R 3 224 - R 3 229 R 167 778 R 321 R 179 R 131

R 3 524 - R 3 529 R 183 378 R 375 R 233 R 185

R 3 230 - R 3 235 R 168 090 R 322 R 180 R 132

R 3 530 - R 3 535 R 183 690 R 376 R 234 R 186

R 3 236 - R 3 241 R 168 402 R 323 R 181 R 133

R 3 536 - R 3 541 R 184 002 R 377 R 235 R 187

R 3 242 - R 3 247 R 168 714 R 324 R 182 R 135

R 3 542 - R 3 547 R 184 314 R 378 R 236 R 189

R 2 948 - R 3 547

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 6 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 3 548 - R 3 558 R 184 756 R 380 R 237 R 190

R 4 098 - R 4 108 R 213 356 R 518 R 375 R 328

R 3 559 - R 3 569 R 185 328 R 382 R 239 R 192

R 4 109 - R 4 119 R 213 928 R 521 R 378 R 331

R 3 570 - R 3 580 R 185 900 R 384 R 241 R 194

R 4 120 - R 4 130 R 214 500 R 524 R 381 R 334

R 3 581 - R 3 591 R 186 472 R 386 R 243 R 196

R 4 131 - R 4 141 R 215 072 R 527 R 384 R 337

R 3 592 - R 3 602 R 187 044 R 388 R 245 R 198

R 4 142 - R 4 152 R 215 644 R 529 R 387 R 340

R 3 603 - R 3 613 R 187 616 R 390 R 247 R 200

R 4 153 - R 4 163 R 216 216 R 532 R 390 R 342

R 3 614 - R 3 624 R 188 188 R 392 R 250 R 202

R 4 164 - R 4 174 R 216 788 R 535 R 393 R 345

R 3 625 - R 3 635 R 188 760 R 395 R 253 R 205

R 4 175 - R 4 185 R 217 360 R 538 R 396 R 348

R 3 636 - R 3 646 R 189 332 R 398 R 255 R 208

R 4 186 - R 4 196 R 217 932 R 541 R 398 R 351

R 3 647 - R 3 657 R 189 904 R 401 R 258 R 211

R 4 197 - R 4 207 R 218 504 R 544 R 401 R 354

R 3 658 - R 3 668 R 190 476 R 404 R 261 R 214

R 4 208 - R 4 218 R 219 076 R 547 R 404 R 357

R 3 669 - R 3 679 R 191 048 R 406 R 264 R 217

R 4 219 - R 4 229 R 219 648 R 549 R 407 R 360

R 3 680 - R 3 690 R 191 620 R 409 R 267 R 219

R 4 230 - R 4 240 R 220 220 R 552 R 410 R 362

R 3 691 - R 3 701 R 192 192 R 412 R 270 R 222

R 4 241 - R 4 251 R 220 792 R 555 R 413 R 365

R 3 702 - R 3 712 R 192 764 R 415 R 273 R 225

R 4 252 - R 4 262 R 221 364 R 558 R 416 R 368

R 3 713 - R 3 723 R 193 336 R 418 R 275 R 228

R 4 263 - R 4 273 R 221 936 R 561 R 418 R 371

R 3 724 - R 3 734 R 193 908 R 421 R 278 R 231

R 4 274 - R 4 284 R 222 508 R 564 R 421 R 374

R 3 735 - R 3 745 R 194 480 R 424 R 281 R 234

R 4 285 - R 4 295 R 223 080 R 567 R 424 R 377

R 3 746 - R 3 756 R 195 052 R 426 R 284 R 237

R 4 296 - R 4 306 R 223 652 R 569 R 427 R 380

R 3 757 - R 3 767 R 195 624 R 429 R 287 R 239

R 4 307 - R 4 317 R 224 224 R 572 R 430 R 382

R 3 768 - R 3 778 R 196 196 R 432 R 290 R 242

R 4 318 - R 4 328 R 224 796 R 575 R 433 R 385

R 3 779 - R 3 789 R 196 768 R 435 R 293 R 245

R 4 329 - R 4 339 R 225 368 R 578 R 436 R 388

R 3 790 - R 3 800 R 197 340 R 438 R 295 R 248

R 4 340 - R 4 350 R 225 940 R 581 R 438 R 391

R 3 801 - R 3 811 R 197 912 R 441 R 298 R 251

R 4 351 - R 4 361 R 226 512 R 584 R 441 R 394

R 3 812 - R 3 822 R 198 484 R 444 R 301 R 254

R 4 362 - R 4 372 R 227 084 R 587 R 444 R 397

R 3 823 - R 3 833 R 199 056 R 446 R 304 R 257

R 4 373 - R 4 383 R 227 656 R 589 R 447 R 400

R 3 834 - R 3 844 R 199 628 R 449 R 307 R 259

R 4 384 - R 4 394 R 228 228 R 592 R 450 R 402

R 3 845 - R 3 855 R 200 200 R 452 R 310 R 262

R 4 395 - R 4 405 R 228 800 R 595 R 453 R 405

R 3 856 - R 3 866 R 200 772 R 455 R 313 R 265

R 4 406 - R 4 416 R 229 372 R 598 R 456 R 408

R 3 867 - R 3 877 R 201 344 R 458 R 315 R 268

R 4 417 - R 4 427 R 229 944 R 601 R 458 R 411

R 3 878 - R 3 888 R 201 916 R 461 R 318 R 271

R 4 428 - R 4 438 R 230 516 R 604 R 461 R 414

R 3 889 - R 3 899 R 202 488 R 464 R 321 R 274

R 4 439 - R 4 449 R 231 088 R 607 R 464 R 417

R 3 900 - R 3 910 R 203 060 R 466 R 324 R 277

R 4 450 - R 4 460 R 231 660 R 609 R 467 R 420

R 3 911 - R 3 921 R 203 632 R 469 R 327 R 279

R 4 461 - R 4 471 R 232 232 R 612 R 470 R 422

R 3 922 - R 3 932 R 204 204 R 472 R 330 R 282

R 4 472 - R 4 482 R 232 804 R 615 R 473 R 425

R 3 933 - R 3 943 R 204 776 R 475 R 333 R 285

R 4 483 - R 4 493 R 233 376 R 618 R 476 R 428

R 3 944 - R 3 954 R 205 348 R 478 R 335 R 288

R 4 494 - R 4 504 R 233 948 R 621 R 478 R 431

R 3 955 - R 3 965 R 205 920 R 481 R 338 R 291

R 4 505 - R 4 515 R 234 520 R 624 R 481 R 434

R 3 966 - R 3 976 R 206 492 R 484 R 341 R 294

R 4 516 - R 4 526 R 235 092 R 627 R 484 R 437

R 3 977 - R 3 987 R 207 064 R 486 R 344 R 297

R 4 527 - R 4 537 R 235 664 R 629 R 487 R 440

R 3 988 - R 3 998 R 207 636 R 489 R 347 R 299

R 4 538 - R 4 548 R 236 236 R 632 R 490 R 442

R 3 999 - R 4 009 R 208 208 R 492 R 350 R 302

R 4 549 - R 4 559 R 236 808 R 635 R 493 R 445

R 4 010 - R 4 020 R 208 780 R 495 R 353 R 305

R 4 560 - R 4 570 R 237 380 R 638 R 496 R 448

R 4 021 - R 4 031 R 209 352 R 498 R 355 R 308

R 4 571 - R 4 581 R 237 952 R 641 R 498 R 451

R 4 032 - R 4 042 R 209 924 R 501 R 358 R 311

R 4 582 - R 4 592 R 238 524 R 644 R 501 R 454

R 4 043 - R 4 053 R 210 496 R 504 R 361 R 314

R 4 593 - R 4 603 R 239 096 R 647 R 504 R 457

R 4 054 - R 4 064 R 211 068 R 506 R 364 R 317

R 4 604 - R 4 614 R 239 668 R 649 R 507 R 460

R 4 065 - R 4 075 R 211 640 R 509 R 367 R 319

R 4 615 - R 4 625 R 240 240 R 652 R 510 R 462

R 4 076 - R 4 086 R 212 212 R 512 R 370 R 322

R 4 626 - R 4 636 R 240 812 R 655 R 513 R 465

R 4 087 - R 4 097 R 212 784 R 515 R 373 R 325

R 4 637 - R 4 647 R 241 384 R 658 R 516 R 468

R 3 548 - R 4 647

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 7 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 4 648 - R 4 658 R 241 956 R 661 R 518 R 471

R 5 198 - R 5 208 R 270 556 R 804 R 661 R 614

R 4 659 - R 4 669 R 242 528 R 664 R 521 R 474

R 5 209 - R 5 219 R 271 128 R 807 R 664 R 617

R 4 670 - R 4 680 R 243 100 R 667 R 524 R 477

R 5 220 - R 5 230 R 271 700 R 810 R 667 R 620

R 4 681 - R 4 691 R 243 672 R 670 R 527 R 480

R 5 231 - R 5 241 R 272 272 R 813 R 670 R 623

R 4 692 - R 4 702 R 244 244 R 672 R 530 R 483

R 5 242 - R 5 252 R 272 844 R 815 R 673 R 626

R 4 703 - R 4 713 R 244 816 R 675 R 533 R 485

R 5 253 - R 5 263 R 273 416 R 818 R 676 R 628

R 4 714 - R 4 724 R 245 388 R 678 R 536 R 488

R 5 264 - R 5 274 R 273 988 R 821 R 679 R 631

R 4 725 - R 4 735 R 245 960 R 681 R 539 R 491

R 5 275 - R 5 285 R 274 560 R 824 R 682 R 634

R 4 736 - R 4 746 R 246 532 R 684 R 541 R 494

R 5 286 - R 5 296 R 275 132 R 827 R 684 R 637

R 4 747 - R 4 757 R 247 104 R 687 R 544 R 497

R 5 297 - R 5 307 R 275 704 R 830 R 687 R 640

R 4 758 - R 4 768 R 247 676 R 690 R 547 R 500

R 5 308 - R 5 318 R 276 276 R 833 R 690 R 643

R 4 769 - R 4 779 R 248 248 R 692 R 550 R 503

R 5 319 - R 5 329 R 276 848 R 835 R 693 R 646

R 4 780 - R 4 790 R 248 820 R 695 R 553 R 505

R 5 330 - R 5 340 R 277 420 R 838 R 696 R 648

R 4 791 - R 4 801 R 249 392 R 698 R 556 R 508

R 5 341 - R 5 351 R 277 992 R 841 R 699 R 651

R 4 802 - R 4 812 R 249 964 R 701 R 559 R 511

R 5 352 - R 5 362 R 278 564 R 844 R 702 R 654

R 4 813 - R 4 823 R 250 536 R 704 R 561 R 514

R 5 363 - R 5 373 R 279 136 R 847 R 704 R 657

R 4 824 - R 4 834 R 251 108 R 707 R 564 R 517

R 5 374 - R 5 384 R 279 708 R 850 R 707 R 660

R 4 835 - R 4 845 R 251 680 R 710 R 567 R 520

R 5 385 - R 5 395 R 280 280 R 853 R 710 R 663

R 4 846 - R 4 856 R 252 252 R 712 R 570 R 523

R 5 396 - R 5 406 R 280 852 R 855 R 713 R 666

R 4 857 - R 4 867 R 252 824 R 715 R 573 R 525

R 5 407 - R 5 417 R 281 424 R 858 R 716 R 668

R 4 868 - R 4 878 R 253 396 R 718 R 576 R 528

R 5 418 - R 5 428 R 281 996 R 861 R 719 R 671

R 4 879 - R 4 889 R 253 968 R 721 R 579 R 531

R 5 429 - R 5 439 R 282 568 R 864 R 722 R 674

R 4 890 - R 4 900 R 254 540 R 724 R 581 R 534

R 5 440 - R 5 450 R 283 140 R 867 R 724 R 677

R 4 901 - R 4 911 R 255 112 R 727 R 584 R 537

R 5 451 - R 5 461 R 283 712 R 870 R 727 R 680

R 4 912 - R 4 922 R 255 684 R 730 R 587 R 540

R 5 462 - R 5 472 R 284 284 R 873 R 730 R 683

R 4 923 - R 4 933 R 256 256 R 732 R 590 R 543

R 5 473 - R 5 483 R 284 856 R 875 R 733 R 686

R 4 934 - R 4 944 R 256 828 R 735 R 593 R 545

R 5 484 - R 5 494 R 285 428 R 878 R 736 R 688

R 4 945 - R 4 955 R 257 400 R 738 R 596 R 548

R 5 495 - R 5 505 R 286 000 R 881 R 739 R 691

R 4 956 - R 4 966 R 257 972 R 741 R 599 R 551

R 5 506 - R 5 516 R 286 572 R 884 R 742 R 694

R 4 967 - R 4 977 R 258 544 R 744 R 601 R 554

R 5 517 - R 5 527 R 287 144 R 887 R 744 R 697

R 4 978 - R 4 988 R 259 116 R 747 R 604 R 557

R 5 528 - R 5 538 R 287 716 R 890 R 747 R 700

R 4 989 - R 4 999 R 259 688 R 750 R 607 R 560

R 5 539 - R 5 549 R 288 288 R 893 R 750 R 703

R 5 000 - R 5 010 R 260 260 R 752 R 610 R 563

R 5 550 - R 5 560 R 288 860 R 895 R 753 R 706

R 5 011 - R 5 021 R 260 832 R 755 R 613 R 565

R 5 561 - R 5 571 R 289 432 R 898 R 756 R 708

R 5 022 - R 5 032 R 261 404 R 758 R 616 R 568

R 5 572 - R 5 582 R 290 004 R 901 R 759 R 711

R 5 033 - R 5 043 R 261 976 R 761 R 619 R 571

R 5 583 - R 5 593 R 290 576 R 904 R 762 R 714

R 5 044 - R 5 054 R 262 548 R 764 R 621 R 574

R 5 594 - R 5 604 R 291 148 R 907 R 764 R 717

R 5 055 - R 5 065 R 263 120 R 767 R 624 R 577

R 5 605 - R 5 615 R 291 720 R 910 R 767 R 720

R 5 066 - R 5 076 R 263 692 R 770 R 627 R 580

R 5 616 - R 5 626 R 292 292 R 913 R 770 R 723

R 5 077 - R 5 087 R 264 264 R 772 R 630 R 583

R 5 627 - R 5 637 R 292 864 R 915 R 773 R 726

R 5 088 - R 5 098 R 264 836 R 775 R 633 R 585

R 5 638 - R 5 648 R 293 436 R 918 R 776 R 728

R 5 099 - R 5 109 R 265 408 R 778 R 636 R 588

R 5 649 - R 5 659 R 294 008 R 922 R 779 R 732

R 5 110 - R 5 120 R 265 980 R 781 R 639 R 591

R 5 660 - R 5 670 R 294 580 R 925 R 783 R 735

R 5 121 - R 5 131 R 266 552 R 784 R 641 R 594

R 5 671 - R 5 681 R 295 152 R 928 R 786 R 739

R 5 132 - R 5 142 R 267 124 R 787 R 644 R 597

R 5 682 - R 5 692 R 295 724 R 932 R 789 R 742

R 5 143 - R 5 153 R 267 696 R 790 R 647 R 600

R 5 693 - R 5 703 R 296 296 R 935 R 793 R 745

R 5 154 - R 5 164 R 268 268 R 792 R 650 R 603

R 5 704 - R 5 714 R 296 868 R 939 R 796 R 749

R 5 165 - R 5 175 R 268 840 R 795 R 653 R 605

R 5 715 - R 5 725 R 297 440 R 942 R 800 R 752

R 5 176 - R 5 186 R 269 412 R 798 R 656 R 608

R 5 726 - R 5 736 R 298 012 R 945 R 803 R 756

R 5 187 - R 5 197 R 269 984 R 801 R 659 R 611

R 5 737 - R 5 747 R 298 584 R 949 R 806 R 759

R 4 648 - R 5 747

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 8 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 5 748 - R 5 763 R 299 286 R 953 R 811 R 763

R 6 548 - R 6 563 R 340 886 R 1 201 R 1 059 R 1 011

R 5 764 - R 5 779 R 300 118 R 958 R 816 R 768

R 6 564 - R 6 579 R 341 718 R 1 206 R 1 064 R 1 016

R 5 780 - R 5 795 R 300 950 R 963 R 821 R 773

R 6 580 - R 6 595 R 342 550 R 1 211 R 1 069 R 1 021

R 5 796 - R 5 811 R 301 782 R 968 R 825 R 778

R 6 596 - R 6 611 R 343 382 R 1 216 R 1 073 R 1 026

R 5 812 - R 5 827 R 302 614 R 973 R 830 R 783

R 6 612 - R 6 627 R 344 214 R 1 221 R 1 078 R 1 031

R 5 828 - R 5 843 R 303 446 R 978 R 835 R 788

R 6 628 - R 6 643 R 345 046 R 1 226 R 1 083 R 1 036

R 5 844 - R 5 859 R 304 278 R 983 R 840 R 793

R 6 644 - R 6 659 R 345 878 R 1 231 R 1 088 R 1 041

R 5 860 - R 5 875 R 305 110 R 988 R 845 R 798

R 6 660 - R 6 675 R 346 710 R 1 236 R 1 093 R 1 046

R 5 876 - R 5 891 R 305 942 R 993 R 850 R 803

R 6 676 - R 6 691 R 347 542 R 1 241 R 1 098 R 1 051

R 5 892 - R 5 907 R 306 774 R 998 R 855 R 808

R 6 692 - R 6 707 R 348 374 R 1 246 R 1 103 R 1 056

R 5 908 - R 5 923 R 307 606 R 1 003 R 860 R 813

R 6 708 - R 6 723 R 349 206 R 1 251 R 1 108 R 1 061

R 5 924 - R 5 939 R 308 438 R 1 008 R 865 R 818

R 6 724 - R 6 739 R 350 038 R 1 256 R 1 113 R 1 066

R 5 940 - R 5 955 R 309 270 R 1 013 R 870 R 823

R 6 740 - R 6 755 R 350 870 R 1 261 R 1 118 R 1 071

R 5 956 - R 5 971 R 310 102 R 1 018 R 875 R 828

R 6 756 - R 6 771 R 351 702 R 1 266 R 1 123 R 1 076

R 5 972 - R 5 987 R 310 934 R 1 022 R 880 R 833

R 6 772 - R 6 787 R 352 534 R 1 270 R 1 128 R 1 081

R 5 988 - R 6 003 R 311 766 R 1 027 R 885 R 838

R 6 788 - R 6 803 R 353 366 R 1 275 R 1 133 R 1 086

R 6 004 - R 6 019 R 312 598 R 1 032 R 890 R 843

R 6 804 - R 6 819 R 354 198 R 1 280 R 1 138 R 1 091

R 6 020 - R 6 035 R 313 430 R 1 037 R 895 R 847

R 6 820 - R 6 835 R 355 030 R 1 285 R 1 143 R 1 095

R 6 036 - R 6 051 R 314 262 R 1 042 R 900 R 852

R 6 836 - R 6 851 R 355 862 R 1 290 R 1 148 R 1 100

R 6 052 - R 6 067 R 315 094 R 1 047 R 905 R 857

R 6 852 - R 6 867 R 356 694 R 1 295 R 1 153 R 1 105

R 6 068 - R 6 083 R 315 926 R 1 052 R 910 R 862

R 6 868 - R 6 883 R 357 526 R 1 300 R 1 158 R 1 110

R 6 084 - R 6 099 R 316 758 R 1 057 R 915 R 867

R 6 884 - R 6 899 R 358 358 R 1 305 R 1 163 R 1 115

R 6 100 - R 6 115 R 317 590 R 1 062 R 920 R 872

R 6 900 - R 6 915 R 359 190 R 1 310 R 1 168 R 1 120

R 6 116 - R 6 131 R 318 422 R 1 067 R 925 R 877

R 6 916 - R 6 931 R 360 022 R 1 315 R 1 173 R 1 125

R 6 132 - R 6 147 R 319 254 R 1 072 R 930 R 882

R 6 932 - R 6 947 R 360 854 R 1 320 R 1 178 R 1 130

R 6 148 - R 6 163 R 320 086 R 1 077 R 935 R 887

R 6 948 - R 6 963 R 361 686 R 1 325 R 1 183 R 1 135

R 6 164 - R 6 179 R 320 918 R 1 082 R 940 R 892

R 6 964 - R 6 979 R 362 518 R 1 330 R 1 188 R 1 140

R 6 180 - R 6 195 R 321 750 R 1 087 R 945 R 897

R 6 980 - R 6 995 R 363 350 R 1 335 R 1 193 R 1 145

R 6 196 - R 6 211 R 322 582 R 1 092 R 949 R 902

R 6 996 - R 7 011 R 364 182 R 1 340 R 1 197 R 1 150

R 6 212 - R 6 227 R 323 414 R 1 097 R 954 R 907

R 7 012 - R 7 027 R 365 014 R 1 345 R 1 202 R 1 155

R 6 228 - R 6 243 R 324 246 R 1 102 R 959 R 912

R 7 028 - R 7 043 R 365 846 R 1 350 R 1 207 R 1 160

R 6 244 - R 6 259 R 325 078 R 1 107 R 964 R 917

R 7 044 - R 7 059 R 366 678 R 1 355 R 1 212 R 1 165

R 6 260 - R 6 275 R 325 910 R 1 112 R 969 R 922

R 7 060 - R 7 075 R 367 510 R 1 360 R 1 217 R 1 170

R 6 276 - R 6 291 R 326 742 R 1 117 R 974 R 927

R 7 076 - R 7 091 R 368 342 R 1 365 R 1 222 R 1 175

R 6 292 - R 6 307 R 327 574 R 1 122 R 979 R 932

R 7 092 - R 7 107 R 369 174 R 1 370 R 1 227 R 1 180

R 6 308 - R 6 323 R 328 406 R 1 127 R 984 R 937

R 7 108 - R 7 123 R 370 006 R 1 375 R 1 232 R 1 185

R 6 324 - R 6 339 R 329 238 R 1 132 R 989 R 942

R 7 124 - R 7 139 R 370 838 R 1 380 R 1 237 R 1 190

R 6 340 - R 6 355 R 330 070 R 1 137 R 994 R 947

R 7 140 - R 7 155 R 371 670 R 1 385 R 1 242 R 1 195

R 6 356 - R 6 371 R 330 902 R 1 142 R 999 R 952

R 7 156 - R 7 171 R 372 502 R 1 390 R 1 247 R 1 200

R 6 372 - R 6 387 R 331 734 R 1 146 R 1 004 R 957

R 7 172 - R 7 187 R 373 334 R 1 394 R 1 252 R 1 205

R 6 388 - R 6 403 R 332 566 R 1 151 R 1 009 R 962

R 7 188 - R 7 203 R 374 166 R 1 399 R 1 257 R 1 210

R 6 404 - R 6 419 R 333 398 R 1 156 R 1 014 R 967

R 7 204 - R 7 219 R 374 998 R 1 404 R 1 262 R 1 215

R 6 420 - R 6 435 R 334 230 R 1 161 R 1 019 R 971

R 7 220 - R 7 235 R 375 830 R 1 409 R 1 267 R 1 219

R 6 436 - R 6 451 R 335 062 R 1 166 R 1 024 R 976

R 7 236 - R 7 251 R 376 662 R 1 414 R 1 272 R 1 224

R 6 452 - R 6 467 R 335 894 R 1 171 R 1 029 R 981

R 7 252 - R 7 267 R 377 494 R 1 419 R 1 277 R 1 229

R 6 468 - R 6 483 R 336 726 R 1 176 R 1 034 R 986

R 7 268 - R 7 283 R 378 326 R 1 424 R 1 282 R 1 234

R 6 484 - R 6 499 R 337 558 R 1 181 R 1 039 R 991

R 7 284 - R 7 299 R 379 158 R 1 429 R 1 287 R 1 239

R 6 500 - R 6 515 R 338 390 R 1 186 R 1 044 R 996

R 7 300 - R 7 315 R 379 990 R 1 434 R 1 292 R 1 244

R 6 516 - R 6 531 R 339 222 R 1 191 R 1 049 R 1 001

R 7 316 - R 7 331 R 380 822 R 1 439 R 1 297 R 1 249

R 6 532 - R 6 547 R 340 054 R 1 196 R 1 054 R 1 006

R 7 332 - R 7 347 R 381 654 R 1 444 R 1 302 R 1 254

R 5 748 - R 7 347

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 9 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 7 348 - R 7 363 R 382 486 R 1 449 R 1 307 R 1 259

R 8 148 - R 8 163 R 424 086 R 1 714 R 1 572 R 1 524

R 7 364 - R 7 379 R 383 318 R 1 454 R 1 312 R 1 264

R 8 164 - R 8 179 R 424 918 R 1 720 R 1 577 R 1 530

R 7 380 - R 7 395 R 384 150 R 1 459 R 1 317 R 1 269

R 8 180 - R 8 195 R 425 750 R 1 726 R 1 583 R 1 536

R 7 396 - R 7 411 R 384 982 R 1 464 R 1 321 R 1 274

R 8 196 - R 8 211 R 426 582 R 1 731 R 1 589 R 1 541

R 7 412 - R 7 427 R 385 814 R 1 469 R 1 326 R 1 279

R 8 212 - R 8 227 R 427 414 R 1 737 R 1 595 R 1 547

R 7 428 - R 7 443 R 386 646 R 1 474 R 1 331 R 1 284

R 8 228 - R 8 243 R 428 246 R 1 743 R 1 600 R 1 553

R 7 444 - R 7 459 R 387 478 R 1 479 R 1 336 R 1 289

R 8 244 - R 8 259 R 429 078 R 1 749 R 1 606 R 1 559

R 7 460 - R 7 475 R 388 310 R 1 484 R 1 341 R 1 294

R 8 260 - R 8 275 R 429 910 R 1 754 R 1 612 R 1 565

R 7 476 - R 7 491 R 389 142 R 1 489 R 1 346 R 1 299

R 8 276 - R 8 291 R 430 742 R 1 760 R 1 618 R 1 570

R 7 492 - R 7 507 R 389 974 R 1 494 R 1 351 R 1 304

R 8 292 - R 8 307 R 431 574 R 1 766 R 1 623 R 1 576

R 7 508 - R 7 523 R 390 806 R 1 499 R 1 356 R 1 309

R 8 308 - R 8 323 R 432 406 R 1 772 R 1 629 R 1 582

R 7 524 - R 7 539 R 391 638 R 1 504 R 1 361 R 1 314

R 8 324 - R 8 339 R 433 238 R 1 777 R 1 635 R 1 588

R 7 540 - R 7 555 R 392 470 R 1 509 R 1 366 R 1 319

R 8 340 - R 8 355 R 434 070 R 1 783 R 1 641 R 1 593

R 7 556 - R 7 571 R 393 302 R 1 514 R 1 371 R 1 324

R 8 356 - R 8 371 R 434 902 R 1 789 R 1 646 R 1 599

R 7 572 - R 7 587 R 394 134 R 1 518 R 1 376 R 1 329

R 8 372 - R 8 387 R 435 734 R 1 795 R 1 652 R 1 605

R 7 588 - R 7 603 R 394 966 R 1 523 R 1 381 R 1 334

R 8 388 - R 8 403 R 436 566 R 1 800 R 1 658 R 1 611

R 7 604 - R 7 619 R 395 798 R 1 528 R 1 386 R 1 339

R 8 404 - R 8 419 R 437 398 R 1 806 R 1 664 R 1 616

R 7 620 - R 7 635 R 396 630 R 1 533 R 1 391 R 1 343

R 8 420 - R 8 435 R 438 230 R 1 812 R 1 670 R 1 622

R 7 636 - R 7 651 R 397 462 R 1 538 R 1 396 R 1 348

R 8 436 - R 8 451 R 439 062 R 1 818 R 1 675 R 1 628

R 7 652 - R 7 667 R 398 294 R 1 543 R 1 401 R 1 353

R 8 452 - R 8 467 R 439 894 R 1 823 R 1 681 R 1 634

R 7 668 - R 7 683 R 399 126 R 1 548 R 1 406 R 1 358

R 8 468 - R 8 483 R 440 726 R 1 829 R 1 687 R 1 639

R 7 684 - R 7 699 R 399 958 R 1 553 R 1 411 R 1 363

R 8 484 - R 8 499 R 441 558 R 1 835 R 1 693 R 1 645

R 7 700 - R 7 715 R 400 790 R 1 558 R 1 416 R 1 368

R 8 500 - R 8 515 R 442 390 R 1 841 R 1 698 R 1 651

R 7 716 - R 7 731 R 401 622 R 1 563 R 1 421 R 1 373

R 8 516 - R 8 531 R 443 222 R 1 847 R 1 704 R 1 657

R 7 732 - R 7 747 R 402 454 R 1 568 R 1 426 R 1 378

R 8 532 - R 8 547 R 444 054 R 1 852 R 1 710 R 1 662

R 7 748 - R 7 763 R 403 286 R 1 573 R 1 431 R 1 383

R 8 548 - R 8 563 R 444 886 R 1 858 R 1 716 R 1 668

R 7 764 - R 7 779 R 404 118 R 1 578 R 1 436 R 1 388

R 8 564 - R 8 579 R 445 718 R 1 864 R 1 721 R 1 674

R 7 780 - R 7 795 R 404 950 R 1 583 R 1 441 R 1 393

R 8 580 - R 8 595 R 446 550 R 1 870 R 1 727 R 1 680

R 7 796 - R 7 811 R 405 782 R 1 588 R 1 445 R 1 398

R 8 596 - R 8 611 R 447 382 R 1 875 R 1 733 R 1 685

R 7 812 - R 7 827 R 406 614 R 1 593 R 1 451 R 1 403

R 8 612 - R 8 627 R 448 214 R 1 881 R 1 739 R 1 691

R 7 828 - R 7 843 R 407 446 R 1 599 R 1 456 R 1 409

R 8 628 - R 8 643 R 449 046 R 1 887 R 1 744 R 1 697

R 7 844 - R 7 859 R 408 278 R 1 605 R 1 462 R 1 415

R 8 644 - R 8 659 R 449 878 R 1 893 R 1 750 R 1 703

R 7 860 - R 7 875 R 409 110 R 1 610 R 1 468 R 1 421

R 8 660 - R 8 675 R 450 710 R 1 898 R 1 756 R 1 709

R 7 876 - R 7 891 R 409 942 R 1 616 R 1 474 R 1 426

R 8 676 - R 8 691 R 451 542 R 1 904 R 1 762 R 1 714

R 7 892 - R 7 907 R 410 774 R 1 622 R 1 479 R 1 432

R 8 692 - R 8 707 R 452 374 R 1 910 R 1 767 R 1 720

R 7 908 - R 7 923 R 411 606 R 1 628 R 1 485 R 1 438

R 8 708 - R 8 723 R 453 206 R 1 916 R 1 773 R 1 726

R 7 924 - R 7 939 R 412 438 R 1 633 R 1 491 R 1 444

R 8 724 - R 8 739 R 454 038 R 1 921 R 1 779 R 1 732

R 7 940 - R 7 955 R 413 270 R 1 639 R 1 497 R 1 449

R 8 740 - R 8 755 R 454 870 R 1 927 R 1 785 R 1 737

R 7 956 - R 7 971 R 414 102 R 1 645 R 1 502 R 1 455

R 8 756 - R 8 771 R 455 702 R 1 933 R 1 790 R 1 743

R 7 972 - R 7 987 R 414 934 R 1 651 R 1 508 R 1 461

R 8 772 - R 8 787 R 456 534 R 1 939 R 1 796 R 1 749

R 7 988 - R 8 003 R 415 766 R 1 656 R 1 514 R 1 467

R 8 788 - R 8 803 R 457 366 R 1 944 R 1 802 R 1 755

R 8 004 - R 8 019 R 416 598 R 1 662 R 1 520 R 1 472

R 8 804 - R 8 819 R 458 198 R 1 950 R 1 808 R 1 760

R 8 020 - R 8 035 R 417 430 R 1 668 R 1 526 R 1 478

R 8 820 - R 8 835 R 459 030 R 1 956 R 1 814 R 1 766

R 8 036 - R 8 051 R 418 262 R 1 674 R 1 531 R 1 484

R 8 836 - R 8 851 R 459 862 R 1 962 R 1 819 R 1 772

R 8 052 - R 8 067 R 419 094 R 1 679 R 1 537 R 1 490

R 8 852 - R 8 867 R 460 694 R 1 967 R 1 825 R 1 778

R 8 068 - R 8 083 R 419 926 R 1 685 R 1 543 R 1 495

R 8 868 - R 8 883 R 461 526 R 1 973 R 1 831 R 1 783

R 8 084 - R 8 099 R 420 758 R 1 691 R 1 549 R 1 501

R 8 884 - R 8 899 R 462 358 R 1 979 R 1 837 R 1 789

R 8 100 - R 8 115 R 421 590 R 1 697 R 1 554 R 1 507

R 8 900 - R 8 915 R 463 190 R 1 985 R 1 842 R 1 795

R 8 116 - R 8 131 R 422 422 R 1 703 R 1 560 R 1 513

R 8 916 - R 8 931 R 464 022 R 1 991 R 1 848 R 1 801

R 8 132 - R 8 147 R 423 254 R 1 708 R 1 566 R 1 518

R 8 932 - R 8 947 R 464 854 R 1 996 R 1 854 R 1 806

R 7 348 - R 8 947

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 10 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 8 948 - R 8 963 R 465 686 R 2 002 R 1 860 R 1 812

R 9 748 - R 9 763 R 507 286 R 2 290 R 2 148 R 2 100

R 8 964 - R 8 979 R 466 518 R 2 008 R 1 865 R 1 818

R 9 764 - R 9 779 R 508 118 R 2 296 R 2 153 R 2 106

R 8 980 - R 8 995 R 467 350 R 2 014 R 1 871 R 1 824

R 9 780 - R 9 795 R 508 950 R 2 302 R 2 159 R 2 112

R 8 996 - R 9 011 R 468 182 R 2 019 R 1 877 R 1 829

R 9 796 - R 9 811 R 509 782 R 2 307 R 2 165 R 2 117

R 9 012 - R 9 027 R 469 014 R 2 025 R 1 883 R 1 835

R 9 812 - R 9 827 R 510 614 R 2 313 R 2 171 R 2 123

R 9 028 - R 9 043 R 469 846 R 2 031 R 1 888 R 1 841

R 9 828 - R 9 843 R 511 446 R 2 319 R 2 176 R 2 129

R 9 044 - R 9 059 R 470 678 R 2 037 R 1 894 R 1 847

R 9 844 - R 9 859 R 512 278 R 2 325 R 2 182 R 2 135

R 9 060 - R 9 075 R 471 510 R 2 042 R 1 900 R 1 853

R 9 860 - R 9 875 R 513 110 R 2 330 R 2 188 R 2 141

R 9 076 - R 9 091 R 472 342 R 2 048 R 1 906 R 1 858

R 9 876 - R 9 891 R 513 942 R 2 336 R 2 194 R 2 146

R 9 092 - R 9 107 R 473 174 R 2 054 R 1 911 R 1 864

R 9 892 - R 9 907 R 514 774 R 2 342 R 2 199 R 2 152

R 9 108 - R 9 123 R 474 006 R 2 060 R 1 917 R 1 870

R 9 908 - R 9 923 R 515 606 R 2 348 R 2 205 R 2 158

R 9 124 - R 9 139 R 474 838 R 2 065 R 1 923 R 1 876

R 9 924 - R 9 939 R 516 438 R 2 353 R 2 211 R 2 164

R 9 140 - R 9 155 R 475 670 R 2 071 R 1 929 R 1 881

R 9 940 - R 9 955 R 517 270 R 2 359 R 2 217 R 2 169

R 9 156 - R 9 171 R 476 502 R 2 077 R 1 934 R 1 887

R 9 956 - R 9 971 R 518 102 R 2 365 R 2 222 R 2 175

R 9 172 - R 9 187 R 477 334 R 2 083 R 1 940 R 1 893

R 9 972 - R 9 987 R 518 934 R 2 371 R 2 228 R 2 181

R 9 188 - R 9 203 R 478 166 R 2 088 R 1 946 R 1 899

R 9 988 - R 10 003 R 519 766 R 2 376 R 2 234 R 2 187

R 9 204 - R 9 219 R 478 998 R 2 094 R 1 952 R 1 904

R 10 004 - R 10 019 R 520 598 R 2 382 R 2 240 R 2 192

R 9 220 - R 9 235 R 479 830 R 2 100 R 1 958 R 1 910

R 10 020 - R 10 035 R 521 430 R 2 388 R 2 246 R 2 198

R 9 236 - R 9 251 R 480 662 R 2 106 R 1 963 R 1 916

R 10 036 - R 10 051 R 522 262 R 2 394 R 2 251 R 2 204

R 9 252 - R 9 267 R 481 494 R 2 111 R 1 969 R 1 922

R 10 052 - R 10 067 R 523 094 R 2 399 R 2 257 R 2 210

R 9 268 - R 9 283 R 482 326 R 2 117 R 1 975 R 1 927

R 10 068 - R 10 083 R 523 926 R 2 405 R 2 263 R 2 215

R 9 284 - R 9 299 R 483 158 R 2 123 R 1 981 R 1 933

R 10 084 - R 10 099 R 524 758 R 2 411 R 2 269 R 2 221

R 9 300 - R 9 315 R 483 990 R 2 129 R 1 986 R 1 939

R 10 100 - R 10 115 R 525 590 R 2 417 R 2 274 R 2 227

R 9 316 - R 9 331 R 484 822 R 2 135 R 1 992 R 1 945

R 10 116 - R 10 131 R 526 422 R 2 423 R 2 280 R 2 233

R 9 332 - R 9 347 R 485 654 R 2 140 R 1 998 R 1 950

R 10 132 - R 10 147 R 527 254 R 2 428 R 2 286 R 2 238

R 9 348 - R 9 363 R 486 486 R 2 146 R 2 004 R 1 956

R 10 148 - R 10 163 R 528 086 R 2 434 R 2 292 R 2 244

R 9 364 - R 9 379 R 487 318 R 2 152 R 2 009 R 1 962

R 10 164 - R 10 179 R 528 918 R 2 440 R 2 297 R 2 250

R 9 380 - R 9 395 R 488 150 R 2 158 R 2 015 R 1 968

R 10 180 - R 10 195 R 529 750 R 2 446 R 2 303 R 2 256

R 9 396 - R 9 411 R 488 982 R 2 163 R 2 021 R 1 973

R 10 196 - R 10 211 R 530 582 R 2 451 R 2 309 R 2 261

R 9 412 - R 9 427 R 489 814 R 2 169 R 2 027 R 1 979

R 10 212 - R 10 227 R 531 414 R 2 457 R 2 315 R 2 267

R 9 428 - R 9 443 R 490 646 R 2 175 R 2 032 R 1 985

R 10 228 - R 10 243 R 532 246 R 2 463 R 2 320 R 2 273

R 9 444 - R 9 459 R 491 478 R 2 181 R 2 038 R 1 991

R 10 244 - R 10 259 R 533 078 R 2 469 R 2 326 R 2 279

R 9 460 - R 9 475 R 492 310 R 2 186 R 2 044 R 1 997

R 10 260 - R 10 275 R 533 910 R 2 474 R 2 332 R 2 285

R 9 476 - R 9 491 R 493 142 R 2 192 R 2 050 R 2 002

R 10 276 - R 10 291 R 534 742 R 2 480 R 2 338 R 2 290

R 9 492 - R 9 507 R 493 974 R 2 198 R 2 055 R 2 008

R 10 292 - R 10 307 R 535 574 R 2 486 R 2 343 R 2 296

R 9 508 - R 9 523 R 494 806 R 2 204 R 2 061 R 2 014

R 10 308 - R 10 323 R 536 406 R 2 492 R 2 349 R 2 302

R 9 524 - R 9 539 R 495 638 R 2 209 R 2 067 R 2 020

R 10 324 - R 10 339 R 537 238 R 2 497 R 2 355 R 2 308

R 9 540 - R 9 555 R 496 470 R 2 215 R 2 073 R 2 025

R 10 340 - R 10 355 R 538 070 R 2 503 R 2 361 R 2 313

R 9 556 - R 9 571 R 497 302 R 2 221 R 2 078 R 2 031

R 10 356 - R 10 371 R 538 902 R 2 509 R 2 366 R 2 319

R 9 572 - R 9 587 R 498 134 R 2 227 R 2 084 R 2 037

R 10 372 - R 10 387 R 539 734 R 2 515 R 2 372 R 2 325

R 9 588 - R 9 603 R 498 966 R 2 232 R 2 090 R 2 043

R 10 388 - R 10 403 R 540 566 R 2 520 R 2 378 R 2 331

R 9 604 - R 9 619 R 499 798 R 2 238 R 2 096 R 2 048

R 10 404 - R 10 419 R 541 398 R 2 526 R 2 384 R 2 336

R 9 620 - R 9 635 R 500 630 R 2 244 R 2 102 R 2 054

R 10 420 - R 10 435 R 542 230 R 2 532 R 2 390 R 2 342

R 9 636 - R 9 651 R 501 462 R 2 250 R 2 107 R 2 060

R 10 436 - R 10 451 R 543 062 R 2 538 R 2 395 R 2 348

R 9 652 - R 9 667 R 502 294 R 2 255 R 2 113 R 2 066

R 10 452 - R 10 467 R 543 894 R 2 543 R 2 401 R 2 354

R 9 668 - R 9 683 R 503 126 R 2 261 R 2 119 R 2 071

R 10 468 - R 10 483 R 544 726 R 2 549 R 2 407 R 2 359

R 9 684 - R 9 699 R 503 958 R 2 267 R 2 125 R 2 077

R 10 484 - R 10 499 R 545 558 R 2 555 R 2 413 R 2 365

R 9 700 - R 9 715 R 504 790 R 2 273 R 2 130 R 2 083

R 10 500 - R 10 515 R 546 390 R 2 561 R 2 418 R 2 371

R 9 716 - R 9 731 R 505 622 R 2 279 R 2 136 R 2 089

R 10 516 - R 10 531 R 547 222 R 2 567 R 2 424 R 2 377

R 9 732 - R 9 747 R 506 454 R 2 284 R 2 142 R 2 094

R 10 532 - R 10 547 R 548 054 R 2 572 R 2 430 R 2 382

R 8 948 - R 10 547

TABLE A

EFFECTIVE DATE 2016.03.01

WEEKLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 7 Page 11 of 11

WEEKLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 10 548 - R 10 563 R 548 886 R 2 578 R 2 436 R 2 388

R 11 268 - R 11 283 R 586 326 R 2 858 R 2 716 R 2 668

R 10 564 - R 10 579 R 549 718 R 2 584 R 2 441 R 2 394

R 11 284 - R 11 299 R 587 158 R 2 864 R 2 722 R 2 675

R 10 580 - R 10 595 R 550 550 R 2 590 R 2 447 R 2 400

R 11 300 - R 11 315 R 587 990 R 2 871 R 2 728 R 2 681

R 10 596 - R 10 611 R 551 382 R 2 596 R 2 454 R 2 406

R 11 316 - R 11 331 R 588 822 R 2 877 R 2 734 R 2 687

R 10 612 - R 10 627 R 552 214 R 2 602 R 2 460 R 2 412

R 11 332 - R 11 347 R 589 654 R 2 883 R 2 741 R 2 693

R 10 628 - R 10 643 R 553 046 R 2 609 R 2 466 R 2 419

R 11 348 - R 11 363 R 590 486 R 2 889 R 2 747 R 2 699

R 10 644 - R 10 659 R 553 878 R 2 615 R 2 472 R 2 425

R 11 364 - R 11 379 R 591 318 R 2 896 R 2 753 R 2 706

R 10 660 - R 10 675 R 554 710 R 2 621 R 2 479 R 2 431

R 11 380 - R 11 395 R 592 150 R 2 902 R 2 759 R 2 712

R 10 676 - R 10 691 R 555 542 R 2 627 R 2 485 R 2 437

R 11 396 - R 11 411 R 592 982 R 2 908 R 2 766 R 2 718

R 10 692 - R 10 707 R 556 374 R 2 634 R 2 491 R 2 444

R 11 412 - R 11 427 R 593 814 R 2 914 R 2 772 R 2 724

R 10 708 - R 10 723 R 557 206 R 2 640 R 2 497 R 2 450

R 11 428 - R 11 443 R 594 646 R 2 921 R 2 778 R 2 731

R 10 724 - R 10 739 R 558 038 R 2 646 R 2 504 R 2 456

R 11 444 - R 11 459 R 595 478 R 2 927 R 2 784 R 2 737

R 10 740 - R 10 755 R 558 870 R 2 652 R 2 510 R 2 462

R 11 460 - R 11 475 R 596 310 R 2 933 R 2 791 R 2 743

R 10 756 - R 10 771 R 559 702 R 2 658 R 2 516 R 2 469

R 11 476 - R 11 491 R 597 142 R 2 939 R 2 797 R 2 749

R 10 772 - R 10 787 R 560 534 R 2 665 R 2 522 R 2 475

R 11 492 - R 11 507 R 597 974 R 2 946 R 2 803 R 2 756

R 10 788 - R 10 803 R 561 366 R 2 671 R 2 529 R 2 481

R 11 508 - R 11 523 R 598 806 R 2 952 R 2 809 R 2 762

R 10 804 - R 10 819 R 562 198 R 2 677 R 2 535 R 2 487

R 11 524 - R 11 539 R 599 638 R 2 958 R 2 816 R 2 768

R 10 820 - R 10 835 R 563 030 R 2 683 R 2 541 R 2 494

R 11 540 - R 11 555 R 600 470 R 2 964 R 2 822 R 2 774

R 10 836 - R 10 851 R 563 862 R 2 690 R 2 547 R 2 500

R 11 556 - R 11 571 R 601 302 R 2 970 R 2 828 R 2 781

R 10 852 - R 10 867 R 564 694 R 2 696 R 2 553 R 2 506

R 11 572 - R 11 587 R 602 134 R 2 977 R 2 834 R 2 787

R 10 868 - R 10 883 R 565 526 R 2 702 R 2 560 R 2 512

R 11 588 - R 11 603 R 602 966 R 2 983 R 2 841 R 2 793

R 10 884 - R 10 899 R 566 358 R 2 708 R 2 566 R 2 519

R 11 604 - R 11 619 R 603 798 R 2 989 R 2 847 R 2 799

R 10 900 - R 10 915 R 567 190 R 2 715 R 2 572 R 2 525

R 11 620 - R 11 635 R 604 630 R 2 995 R 2 853 R 2 806

R 10 916 - R 10 931 R 568 022 R 2 721 R 2 578 R 2 531

R 11 636 - R 11 651 R 605 462 R 3 002 R 2 859 R 2 812

R 10 932 - R 10 947 R 568 854 R 2 727 R 2 585 R 2 537

R 11 652 - R 11 667 R 606 294 R 3 008 R 2 865 R 2 818

R 10 948 - R 10 963 R 569 686 R 2 733 R 2 591 R 2 543

R 11 668 - R 11 683 R 607 126 R 3 014 R 2 872 R 2 824

R 10 964 - R 10 979 R 570 518 R 2 740 R 2 597 R 2 550

R 11 684 - R 11 699 R 607 958 R 3 020 R 2 878 R 2 831

R 10 980 - R 10 995 R 571 350 R 2 746 R 2 603 R 2 556

R 11 700 - R 11 715 R 608 790 R 3 027 R 2 884 R 2 837

R 10 996 - R 11 011 R 572 182 R 2 752 R 2 610 R 2 562

R 11 716 - R 11 731 R 609 622 R 3 033 R 2 890 R 2 843

R 11 012 - R 11 027 R 573 014 R 2 758 R 2 616 R 2 568

R 11 732 - R 11 747 R 610 454 R 3 039 R 2 897 R 2 849

R 11 028 - R 11 043 R 573 846 R 2 765 R 2 622 R 2 575

R 11 748 - R 11 763 R 611 286 R 3 045 R 2 903 R 2 855

R 11 044 - R 11 059 R 574 678 R 2 771 R 2 628 R 2 581

R 11 764 - R 11 779 R 612 118 R 3 052 R 2 909 R 2 862

R 11 060 - R 11 075 R 575 510 R 2 777 R 2 635 R 2 587

R 11 780 - R 11 795 R 612 950 R 3 058 R 2 915 R 2 868

R 11 076 - R 11 091 R 576 342 R 2 783 R 2 641 R 2 593

R 11 796 - R 11 811 R 613 782 R 3 064 R 2 922 R 2 874

R 11 092 - R 11 107 R 577 174 R 2 790 R 2 647 R 2 600

R 11 812 - R 11 827 R 614 614 R 3 070 R 2 928 R 2 880

R 11 108 - R 11 123 R 578 006 R 2 796 R 2 653 R 2 606

R 11 828 - R 11 843 R 615 446 R 3 077 R 2 934 R 2 887

R 11 124 - R 11 139 R 578 838 R 2 802 R 2 660 R 2 612

R 11 844 - R 11 859 R 616 278 R 3 083 R 2 940 R 2 893

R 11 140 - R 11 155 R 579 670 R 2 808 R 2 666 R 2 618

R 11 860 - R 11 875 R 617 110 R 3 089 R 2 947 R 2 899

R 11 156 - R 11 171 R 580 502 R 2 814 R 2 672 R 2 625

R 11 876 - R 11 891 R 617 942 R 3 095 R 2 953 R 2 905

R 11 172 - R 11 187 R 581 334 R 2 821 R 2 678 R 2 631

R 11 892 - R 11 907 R 618 774 R 3 102 R 2 959 R 2 912

R 11 188 - R 11 203 R 582 166 R 2 827 R 2 685 R 2 637

R 11 908 - R 11 923 R 619 606 R 3 108 R 2 965 R 2 918

R 11 204 - R 11 219 R 582 998 R 2 833 R 2 691 R 2 643

R 11 924 - R 11 939 R 620 438 R 3 114 R 2 972 R 2 924

R 11 220 - R 11 235 R 583 830 R 2 839 R 2 697 R 2 650

R 11 940 - R 11 955 R 621 270 R 3 120 R 2 978 R 2 930

R 11 236 - R 11 251 R 584 662 R 2 846 R 2 703 R 2 656

R 11 956 - R 11 971 R 622 102 R 3 126 R 2 984 R 2 937

R 11 252 - R 11 267 R 585 494 R 2 852 R 2 709 R 2 662

R 11 972 - R 11 987 R 622 934 R 3 133 R 2 990 R 2 943

R 10 548 - R 11 987

TABLE A

If the table is inadequate: Add R3,133 (under 65), R2,990 (65 to 74) or R2,943 (over 75) to the result of [41% X (actual annual remuneration less R11,928.5)]. Apply rounding to the end result by disregarding the cents.

Note: R11,972.5 is the average between R11,972 and R11,987

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 1 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 0 - R 2 298 R 59 748 R 0 R 0 R 0

R 2 593 - R 2 598 R 67 483 R 0 R 0 R 0

R 2 299 - R 2 304 R 59 839 R 0 R 0 R 0

R 2 599 - R 2 604 R 67 639 R 0 R 0 R 0

R 2 305 - R 2 310 R 59 995 R 0 R 0 R 0

R 2 605 - R 2 610 R 67 795 R 0 R 0 R 0

R 2 311 - R 2 316 R 60 151 R 0 R 0 R 0

R 2 611 - R 2 616 R 67 951 R 0 R 0 R 0

R 2 317 - R 2 322 R 60 307 R 0 R 0 R 0

R 2 617 - R 2 622 R 68 107 R 0 R 0 R 0

R 2 323 - R 2 328 R 60 463 R 0 R 0 R 0

R 2 623 - R 2 628 R 68 263 R 0 R 0 R 0

R 2 329 - R 2 334 R 60 619 R 0 R 0 R 0

R 2 629 - R 2 634 R 68 419 R 0 R 0 R 0

R 2 335 - R 2 340 R 60 775 R 0 R 0 R 0

R 2 635 - R 2 640 R 68 575 R 0 R 0 R 0

R 2 341 - R 2 346 R 60 931 R 0 R 0 R 0

R 2 641 - R 2 646 R 68 731 R 0 R 0 R 0

R 2 347 - R 2 352 R 61 087 R 0 R 0 R 0

R 2 647 - R 2 652 R 68 887 R 0 R 0 R 0

R 2 353 - R 2 358 R 61 243 R 0 R 0 R 0

R 2 653 - R 2 658 R 69 043 R 0 R 0 R 0

R 2 359 - R 2 364 R 61 399 R 0 R 0 R 0

R 2 659 - R 2 664 R 69 199 R 0 R 0 R 0

R 2 365 - R 2 370 R 61 555 R 0 R 0 R 0

R 2 665 - R 2 670 R 69 355 R 0 R 0 R 0

R 2 371 - R 2 376 R 61 711 R 0 R 0 R 0

R 2 671 - R 2 676 R 69 511 R 0 R 0 R 0

R 2 377 - R 2 382 R 61 867 R 0 R 0 R 0

R 2 677 - R 2 682 R 69 667 R 0 R 0 R 0

R 2 383 - R 2 388 R 62 023 R 0 R 0 R 0

R 2 683 - R 2 688 R 69 823 R 0 R 0 R 0

R 2 389 - R 2 394 R 62 179 R 0 R 0 R 0

R 2 689 - R 2 694 R 69 979 R 0 R 0 R 0

R 2 395 - R 2 400 R 62 335 R 0 R 0 R 0

R 2 695 - R 2 700 R 70 135 R 0 R 0 R 0

R 2 401 - R 2 406 R 62 491 R 0 R 0 R 0

R 2 701 - R 2 706 R 70 291 R 0 R 0 R 0

R 2 407 - R 2 412 R 62 647 R 0 R 0 R 0

R 2 707 - R 2 712 R 70 447 R 0 R 0 R 0

R 2 413 - R 2 418 R 62 803 R 0 R 0 R 0

R 2 713 - R 2 718 R 70 603 R 0 R 0 R 0

R 2 419 - R 2 424 R 62 959 R 0 R 0 R 0

R 2 719 - R 2 724 R 70 759 R 0 R 0 R 0

R 2 425 - R 2 430 R 63 115 R 0 R 0 R 0

R 2 725 - R 2 730 R 70 915 R 0 R 0 R 0

R 2 431 - R 2 436 R 63 271 R 0 R 0 R 0

R 2 731 - R 2 736 R 71 071 R 0 R 0 R 0

R 2 437 - R 2 442 R 63 427 R 0 R 0 R 0

R 2 737 - R 2 742 R 71 227 R 0 R 0 R 0

R 2 443 - R 2 448 R 63 583 R 0 R 0 R 0

R 2 743 - R 2 748 R 71 383 R 0 R 0 R 0

R 2 449 - R 2 454 R 63 739 R 0 R 0 R 0

R 2 749 - R 2 754 R 71 539 R 0 R 0 R 0

R 2 455 - R 2 460 R 63 895 R 0 R 0 R 0

R 2 755 - R 2 760 R 71 695 R 0 R 0 R 0

R 2 461 - R 2 466 R 64 051 R 0 R 0 R 0

R 2 761 - R 2 766 R 71 851 R 0 R 0 R 0

R 2 467 - R 2 472 R 64 207 R 0 R 0 R 0

R 2 767 - R 2 772 R 72 007 R 0 R 0 R 0

R 2 473 - R 2 478 R 64 363 R 0 R 0 R 0

R 2 773 - R 2 778 R 72 163 R 0 R 0 R 0

R 2 479 - R 2 484 R 64 519 R 0 R 0 R 0

R 2 779 - R 2 784 R 72 319 R 0 R 0 R 0

R 2 485 - R 2 490 R 64 675 R 0 R 0 R 0

R 2 785 - R 2 790 R 72 475 R 0 R 0 R 0

R 2 491 - R 2 496 R 64 831 R 0 R 0 R 0

R 2 791 - R 2 796 R 72 631 R 0 R 0 R 0

R 2 497 - R 2 502 R 64 987 R 0 R 0 R 0

R 2 797 - R 2 802 R 72 787 R 0 R 0 R 0

R 2 503 - R 2 508 R 65 143 R 0 R 0 R 0

R 2 803 - R 2 808 R 72 943 R 0 R 0 R 0

R 2 509 - R 2 514 R 65 299 R 0 R 0 R 0

R 2 809 - R 2 814 R 73 099 R 0 R 0 R 0

R 2 515 - R 2 520 R 65 455 R 0 R 0 R 0

R 2 815 - R 2 820 R 73 255 R 0 R 0 R 0

R 2 521 - R 2 526 R 65 611 R 0 R 0 R 0

R 2 821 - R 2 826 R 73 411 R 0 R 0 R 0

R 2 527 - R 2 532 R 65 767 R 0 R 0 R 0

R 2 827 - R 2 832 R 73 567 R 0 R 0 R 0

R 2 533 - R 2 538 R 65 923 R 0 R 0 R 0

R 2 833 - R 2 838 R 73 723 R 0 R 0 R 0

R 2 539 - R 2 544 R 66 079 R 0 R 0 R 0

R 2 839 - R 2 844 R 73 879 R 0 R 0 R 0

R 2 545 - R 2 550 R 66 235 R 0 R 0 R 0

R 2 845 - R 2 850 R 74 035 R 0 R 0 R 0

R 2 551 - R 2 556 R 66 391 R 0 R 0 R 0

R 2 851 - R 2 856 R 74 191 R 0 R 0 R 0

R 2 557 - R 2 562 R 66 547 R 0 R 0 R 0

R 2 857 - R 2 862 R 74 347 R 0 R 0 R 0

R 2 563 - R 2 568 R 66 703 R 0 R 0 R 0

R 2 863 - R 2 868 R 74 503 R 0 R 0 R 0

R 2 569 - R 2 574 R 66 859 R 0 R 0 R 0

R 2 869 - R 2 874 R 74 659 R 0 R 0 R 0

R 2 575 - R 2 580 R 67 015 R 0 R 0 R 0

R 2 875 - R 2 880 R 74 815 R 0 R 0 R 0

R 2 581 - R 2 586 R 67 171 R 0 R 0 R 0

R 2 881 - R 2 886 R 74 971 R 0 R 0 R 0

R 2 587 - R 2 592 R 67 327 R 0 R 0 R 0

R 2 887 - R 2 892 R 75 127 R 1 R 0 R 0

R 0 - R 2 892

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 2 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 2 893 - R 2 898 R 75 283 R 2 R 0 R 0

R 3 193 - R 3 198 R 83 083 R 56 R 0 R 0

R 2 899 - R 2 904 R 75 439 R 3 R 0 R 0

R 3 199 - R 3 204 R 83 239 R 57 R 0 R 0

R 2 905 - R 2 910 R 75 595 R 4 R 0 R 0

R 3 205 - R 3 210 R 83 395 R 58 R 0 R 0

R 2 911 - R 2 916 R 75 751 R 5 R 0 R 0

R 3 211 - R 3 216 R 83 551 R 59 R 0 R 0

R 2 917 - R 2 922 R 75 907 R 6 R 0 R 0

R 3 217 - R 3 222 R 83 707 R 60 R 0 R 0

R 2 923 - R 2 928 R 76 063 R 7 R 0 R 0

R 3 223 - R 3 228 R 83 863 R 61 R 0 R 0

R 2 929 - R 2 934 R 76 219 R 8 R 0 R 0

R 3 229 - R 3 234 R 84 019 R 62 R 0 R 0

R 2 935 - R 2 940 R 76 375 R 10 R 0 R 0

R 3 235 - R 3 240 R 84 175 R 64 R 0 R 0

R 2 941 - R 2 946 R 76 531 R 11 R 0 R 0

R 3 241 - R 3 246 R 84 331 R 65 R 0 R 0

R 2 947 - R 2 952 R 76 687 R 12 R 0 R 0

R 3 247 - R 3 252 R 84 487 R 66 R 0 R 0

R 2 953 - R 2 958 R 76 843 R 13 R 0 R 0

R 3 253 - R 3 258 R 84 643 R 67 R 0 R 0

R 2 959 - R 2 964 R 76 999 R 14 R 0 R 0

R 3 259 - R 3 264 R 84 799 R 68 R 0 R 0

R 2 965 - R 2 970 R 77 155 R 15 R 0 R 0

R 3 265 - R 3 270 R 84 955 R 69 R 0 R 0

R 2 971 - R 2 976 R 77 311 R 16 R 0 R 0

R 3 271 - R 3 276 R 85 111 R 70 R 0 R 0

R 2 977 - R 2 982 R 77 467 R 17 R 0 R 0

R 3 277 - R 3 282 R 85 267 R 71 R 0 R 0

R 2 983 - R 2 988 R 77 623 R 18 R 0 R 0

R 3 283 - R 3 288 R 85 423 R 72 R 0 R 0

R 2 989 - R 2 994 R 77 779 R 19 R 0 R 0

R 3 289 - R 3 294 R 85 579 R 73 R 0 R 0

R 2 995 - R 3 000 R 77 935 R 20 R 0 R 0

R 3 295 - R 3 300 R 85 735 R 74 R 0 R 0

R 3 001 - R 3 006 R 78 091 R 21 R 0 R 0

R 3 301 - R 3 306 R 85 891 R 75 R 0 R 0

R 3 007 - R 3 012 R 78 247 R 22 R 0 R 0

R 3 307 - R 3 312 R 86 047 R 76 R 0 R 0

R 3 013 - R 3 018 R 78 403 R 24 R 0 R 0

R 3 313 - R 3 318 R 86 203 R 78 R 0 R 0

R 3 019 - R 3 024 R 78 559 R 25 R 0 R 0

R 3 319 - R 3 324 R 86 359 R 79 R 0 R 0

R 3 025 - R 3 030 R 78 715 R 26 R 0 R 0

R 3 325 - R 3 330 R 86 515 R 80 R 0 R 0

R 3 031 - R 3 036 R 78 871 R 27 R 0 R 0

R 3 331 - R 3 336 R 86 671 R 81 R 0 R 0

R 3 037 - R 3 042 R 79 027 R 28 R 0 R 0

R 3 337 - R 3 342 R 86 827 R 82 R 0 R 0

R 3 043 - R 3 048 R 79 183 R 29 R 0 R 0

R 3 343 - R 3 348 R 86 983 R 83 R 0 R 0

R 3 049 - R 3 054 R 79 339 R 30 R 0 R 0

R 3 349 - R 3 354 R 87 139 R 84 R 0 R 0

R 3 055 - R 3 060 R 79 495 R 31 R 0 R 0

R 3 355 - R 3 360 R 87 295 R 85 R 0 R 0

R 3 061 - R 3 066 R 79 651 R 32 R 0 R 0

R 3 361 - R 3 366 R 87 451 R 86 R 0 R 0

R 3 067 - R 3 072 R 79 807 R 33 R 0 R 0

R 3 367 - R 3 372 R 87 607 R 87 R 0 R 0

R 3 073 - R 3 078 R 79 963 R 34 R 0 R 0

R 3 373 - R 3 378 R 87 763 R 88 R 0 R 0

R 3 079 - R 3 084 R 80 119 R 35 R 0 R 0

R 3 379 - R 3 384 R 87 919 R 89 R 0 R 0

R 3 085 - R 3 090 R 80 275 R 37 R 0 R 0

R 3 385 - R 3 390 R 88 075 R 91 R 0 R 0

R 3 091 - R 3 096 R 80 431 R 38 R 0 R 0

R 3 391 - R 3 396 R 88 231 R 92 R 0 R 0

R 3 097 - R 3 102 R 80 587 R 39 R 0 R 0

R 3 397 - R 3 402 R 88 387 R 93 R 0 R 0

R 3 103 - R 3 108 R 80 743 R 40 R 0 R 0

R 3 403 - R 3 408 R 88 543 R 94 R 0 R 0

R 3 109 - R 3 114 R 80 899 R 41 R 0 R 0

R 3 409 - R 3 414 R 88 699 R 95 R 0 R 0

R 3 115 - R 3 120 R 81 055 R 42 R 0 R 0

R 3 415 - R 3 420 R 88 855 R 96 R 0 R 0

R 3 121 - R 3 126 R 81 211 R 43 R 0 R 0

R 3 421 - R 3 426 R 89 011 R 97 R 0 R 0

R 3 127 - R 3 132 R 81 367 R 44 R 0 R 0

R 3 427 - R 3 432 R 89 167 R 98 R 0 R 0

R 3 133 - R 3 138 R 81 523 R 45 R 0 R 0

R 3 433 - R 3 438 R 89 323 R 99 R 0 R 0

R 3 139 - R 3 144 R 81 679 R 46 R 0 R 0

R 3 439 - R 3 444 R 89 479 R 100 R 0 R 0

R 3 145 - R 3 150 R 81 835 R 47 R 0 R 0

R 3 445 - R 3 450 R 89 635 R 101 R 0 R 0

R 3 151 - R 3 156 R 81 991 R 48 R 0 R 0

R 3 451 - R 3 456 R 89 791 R 102 R 0 R 0

R 3 157 - R 3 162 R 82 147 R 49 R 0 R 0

R 3 457 - R 3 462 R 89 947 R 103 R 0 R 0

R 3 163 - R 3 168 R 82 303 R 51 R 0 R 0

R 3 463 - R 3 468 R 90 103 R 105 R 0 R 0

R 3 169 - R 3 174 R 82 459 R 52 R 0 R 0

R 3 469 - R 3 474 R 90 259 R 106 R 0 R 0

R 3 175 - R 3 180 R 82 615 R 53 R 0 R 0

R 3 475 - R 3 480 R 90 415 R 107 R 0 R 0

R 3 181 - R 3 186 R 82 771 R 54 R 0 R 0

R 3 481 - R 3 486 R 90 571 R 108 R 0 R 0

R 3 187 - R 3 192 R 82 927 R 55 R 0 R 0

R 3 487 - R 3 492 R 90 727 R 109 R 0 R 0

R 2 893 - R 3 492

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 3 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 3 493 - R 3 498 R 90 883 R 110 R 0 R 0

R 3 793 - R 3 798 R 98 683 R 164 R 0 R 0

R 3 499 - R 3 504 R 91 039 R 111 R 0 R 0

R 3 799 - R 3 804 R 98 839 R 165 R 0 R 0

R 3 505 - R 3 510 R 91 195 R 112 R 0 R 0

R 3 805 - R 3 810 R 98 995 R 166 R 0 R 0

R 3 511 - R 3 516 R 91 351 R 113 R 0 R 0

R 3 811 - R 3 816 R 99 151 R 167 R 0 R 0

R 3 517 - R 3 522 R 91 507 R 114 R 0 R 0

R 3 817 - R 3 822 R 99 307 R 168 R 0 R 0

R 3 523 - R 3 528 R 91 663 R 115 R 0 R 0

R 3 823 - R 3 828 R 99 463 R 169 R 0 R 0

R 3 529 - R 3 534 R 91 819 R 116 R 0 R 0

R 3 829 - R 3 834 R 99 619 R 170 R 0 R 0

R 3 535 - R 3 540 R 91 975 R 118 R 0 R 0

R 3 835 - R 3 840 R 99 775 R 172 R 0 R 0

R 3 541 - R 3 546 R 92 131 R 119 R 0 R 0

R 3 841 - R 3 846 R 99 931 R 173 R 0 R 0

R 3 547 - R 3 552 R 92 287 R 120 R 0 R 0

R 3 847 - R 3 852 R 100 087 R 174 R 0 R 0

R 3 553 - R 3 558 R 92 443 R 121 R 0 R 0

R 3 853 - R 3 858 R 100 243 R 175 R 0 R 0

R 3 559 - R 3 564 R 92 599 R 122 R 0 R 0

R 3 859 - R 3 864 R 100 399 R 176 R 0 R 0

R 3 565 - R 3 570 R 92 755 R 123 R 0 R 0

R 3 865 - R 3 870 R 100 555 R 177 R 0 R 0

R 3 571 - R 3 576 R 92 911 R 124 R 0 R 0

R 3 871 - R 3 876 R 100 711 R 178 R 0 R 0

R 3 577 - R 3 582 R 93 067 R 125 R 0 R 0

R 3 877 - R 3 882 R 100 867 R 179 R 0 R 0

R 3 583 - R 3 588 R 93 223 R 126 R 0 R 0

R 3 883 - R 3 888 R 101 023 R 180 R 0 R 0

R 3 589 - R 3 594 R 93 379 R 127 R 0 R 0

R 3 889 - R 3 894 R 101 179 R 181 R 0 R 0

R 3 595 - R 3 600 R 93 535 R 128 R 0 R 0

R 3 895 - R 3 900 R 101 335 R 182 R 0 R 0

R 3 601 - R 3 606 R 93 691 R 129 R 0 R 0

R 3 901 - R 3 906 R 101 491 R 183 R 0 R 0

R 3 607 - R 3 612 R 93 847 R 130 R 0 R 0

R 3 907 - R 3 912 R 101 647 R 184 R 0 R 0

R 3 613 - R 3 618 R 94 003 R 132 R 0 R 0

R 3 913 - R 3 918 R 101 803 R 186 R 0 R 0

R 3 619 - R 3 624 R 94 159 R 133 R 0 R 0

R 3 919 - R 3 924 R 101 959 R 187 R 0 R 0

R 3 625 - R 3 630 R 94 315 R 134 R 0 R 0

R 3 925 - R 3 930 R 102 115 R 188 R 0 R 0

R 3 631 - R 3 636 R 94 471 R 135 R 0 R 0

R 3 931 - R 3 936 R 102 271 R 189 R 0 R 0

R 3 637 - R 3 642 R 94 627 R 136 R 0 R 0

R 3 937 - R 3 942 R 102 427 R 190 R 0 R 0

R 3 643 - R 3 648 R 94 783 R 137 R 0 R 0

R 3 943 - R 3 948 R 102 583 R 191 R 0 R 0

R 3 649 - R 3 654 R 94 939 R 138 R 0 R 0

R 3 949 - R 3 954 R 102 739 R 192 R 0 R 0

R 3 655 - R 3 660 R 95 095 R 139 R 0 R 0

R 3 955 - R 3 960 R 102 895 R 193 R 0 R 0

R 3 661 - R 3 666 R 95 251 R 140 R 0 R 0

R 3 961 - R 3 966 R 103 051 R 194 R 0 R 0

R 3 667 - R 3 672 R 95 407 R 141 R 0 R 0

R 3 967 - R 3 972 R 103 207 R 195 R 0 R 0

R 3 673 - R 3 678 R 95 563 R 142 R 0 R 0

R 3 973 - R 3 978 R 103 363 R 196 R 0 R 0

R 3 679 - R 3 684 R 95 719 R 143 R 0 R 0

R 3 979 - R 3 984 R 103 519 R 197 R 0 R 0

R 3 685 - R 3 690 R 95 875 R 145 R 0 R 0

R 3 985 - R 3 990 R 103 675 R 199 R 0 R 0

R 3 691 - R 3 696 R 96 031 R 146 R 0 R 0

R 3 991 - R 3 996 R 103 831 R 200 R 0 R 0

R 3 697 - R 3 702 R 96 187 R 147 R 0 R 0

R 3 997 - R 4 002 R 103 987 R 201 R 0 R 0

R 3 703 - R 3 708 R 96 343 R 148 R 0 R 0

R 4 003 - R 4 008 R 104 143 R 202 R 0 R 0

R 3 709 - R 3 714 R 96 499 R 149 R 0 R 0

R 4 009 - R 4 014 R 104 299 R 203 R 0 R 0

R 3 715 - R 3 720 R 96 655 R 150 R 0 R 0

R 4 015 - R 4 020 R 104 455 R 204 R 0 R 0

R 3 721 - R 3 726 R 96 811 R 151 R 0 R 0

R 4 021 - R 4 026 R 104 611 R 205 R 0 R 0

R 3 727 - R 3 732 R 96 967 R 152 R 0 R 0

R 4 027 - R 4 032 R 104 767 R 206 R 0 R 0

R 3 733 - R 3 738 R 97 123 R 153 R 0 R 0

R 4 033 - R 4 038 R 104 923 R 207 R 0 R 0

R 3 739 - R 3 744 R 97 279 R 154 R 0 R 0

R 4 039 - R 4 044 R 105 079 R 208 R 0 R 0

R 3 745 - R 3 750 R 97 435 R 155 R 0 R 0

R 4 045 - R 4 050 R 105 235 R 209 R 0 R 0

R 3 751 - R 3 756 R 97 591 R 156 R 0 R 0

R 4 051 - R 4 056 R 105 391 R 210 R 0 R 0

R 3 757 - R 3 762 R 97 747 R 157 R 0 R 0

R 4 057 - R 4 062 R 105 547 R 211 R 0 R 0

R 3 763 - R 3 768 R 97 903 R 159 R 0 R 0

R 4 063 - R 4 068 R 105 703 R 213 R 0 R 0

R 3 769 - R 3 774 R 98 059 R 160 R 0 R 0

R 4 069 - R 4 074 R 105 859 R 214 R 0 R 0

R 3 775 - R 3 780 R 98 215 R 161 R 0 R 0

R 4 075 - R 4 080 R 106 015 R 215 R 0 R 0

R 3 781 - R 3 786 R 98 371 R 162 R 0 R 0

R 4 081 - R 4 086 R 106 171 R 216 R 0 R 0

R 3 787 - R 3 792 R 98 527 R 163 R 0 R 0

R 4 087 - R 4 092 R 106 327 R 217 R 0 R 0

R 3 493 - R 4 092

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 4 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 4 093 - R 4 103 R 106 548 R 218 R 0 R 0

R 4 643 - R 4 653 R 120 848 R 317 R 33 R 0

R 4 104 - R 4 114 R 106 834 R 220 R 0 R 0

R 4 654 - R 4 664 R 121 134 R 319 R 35 R 0

R 4 115 - R 4 125 R 107 120 R 222 R 0 R 0

R 4 665 - R 4 675 R 121 420 R 321 R 36 R 0

R 4 126 - R 4 136 R 107 406 R 224 R 0 R 0

R 4 676 - R 4 686 R 121 706 R 323 R 38 R 0

R 4 137 - R 4 147 R 107 692 R 226 R 0 R 0

R 4 687 - R 4 697 R 121 992 R 325 R 40 R 0

R 4 148 - R 4 158 R 107 978 R 228 R 0 R 0

R 4 698 - R 4 708 R 122 278 R 327 R 42 R 0

R 4 159 - R 4 169 R 108 264 R 230 R 0 R 0

R 4 709 - R 4 719 R 122 564 R 329 R 44 R 0

R 4 170 - R 4 180 R 108 550 R 232 R 0 R 0

R 4 720 - R 4 730 R 122 850 R 331 R 46 R 0

R 4 181 - R 4 191 R 108 836 R 234 R 0 R 0

R 4 731 - R 4 741 R 123 136 R 333 R 48 R 0

R 4 192 - R 4 202 R 109 122 R 236 R 0 R 0

R 4 742 - R 4 752 R 123 422 R 335 R 50 R 0

R 4 203 - R 4 213 R 109 408 R 238 R 0 R 0

R 4 753 - R 4 763 R 123 708 R 337 R 52 R 0

R 4 214 - R 4 224 R 109 694 R 240 R 0 R 0

R 4 764 - R 4 774 R 123 994 R 339 R 54 R 0

R 4 225 - R 4 235 R 109 980 R 242 R 0 R 0

R 4 775 - R 4 785 R 124 280 R 341 R 56 R 0

R 4 236 - R 4 246 R 110 266 R 244 R 0 R 0

R 4 786 - R 4 796 R 124 566 R 343 R 58 R 0

R 4 247 - R 4 257 R 110 552 R 246 R 0 R 0

R 4 797 - R 4 807 R 124 852 R 345 R 60 R 0

R 4 258 - R 4 268 R 110 838 R 248 R 0 R 0

R 4 808 - R 4 818 R 125 138 R 347 R 62 R 0

R 4 269 - R 4 279 R 111 124 R 250 R 0 R 0

R 4 819 - R 4 829 R 125 424 R 349 R 64 R 0

R 4 280 - R 4 290 R 111 410 R 252 R 0 R 0

R 4 830 - R 4 840 R 125 710 R 351 R 66 R 0

R 4 291 - R 4 301 R 111 696 R 254 R 0 R 0

R 4 841 - R 4 851 R 125 996 R 353 R 68 R 0

R 4 302 - R 4 312 R 111 982 R 256 R 0 R 0

R 4 852 - R 4 862 R 126 282 R 355 R 70 R 0

R 4 313 - R 4 323 R 112 268 R 258 R 0 R 0

R 4 863 - R 4 873 R 126 568 R 357 R 72 R 0

R 4 324 - R 4 334 R 112 554 R 260 R 0 R 0

R 4 874 - R 4 884 R 126 854 R 359 R 74 R 0

R 4 335 - R 4 345 R 112 840 R 262 R 0 R 0

R 4 885 - R 4 895 R 127 140 R 361 R 76 R 0

R 4 346 - R 4 356 R 113 126 R 264 R 0 R 0

R 4 896 - R 4 906 R 127 426 R 363 R 78 R 0

R 4 357 - R 4 367 R 113 412 R 266 R 0 R 0

R 4 907 - R 4 917 R 127 712 R 365 R 80 R 0

R 4 368 - R 4 378 R 113 698 R 268 R 0 R 0

R 4 918 - R 4 928 R 127 998 R 367 R 82 R 0

R 4 379 - R 4 389 R 113 984 R 270 R 0 R 0

R 4 929 - R 4 939 R 128 284 R 369 R 84 R 0

R 4 390 - R 4 400 R 114 270 R 272 R 0 R 0

R 4 940 - R 4 950 R 128 570 R 371 R 86 R 0

R 4 401 - R 4 411 R 114 556 R 274 R 0 R 0

R 4 951 - R 4 961 R 128 856 R 373 R 88 R 0

R 4 412 - R 4 422 R 114 842 R 276 R 0 R 0

R 4 962 - R 4 972 R 129 142 R 375 R 90 R 0

R 4 423 - R 4 433 R 115 128 R 278 R 0 R 0

R 4 973 - R 4 983 R 129 428 R 377 R 92 R 0

R 4 434 - R 4 444 R 115 414 R 280 R 0 R 0

R 4 984 - R 4 994 R 129 714 R 379 R 94 R 0

R 4 445 - R 4 455 R 115 700 R 282 R 0 R 0

R 4 995 - R 5 005 R 130 000 R 381 R 96 R 1

R 4 456 - R 4 466 R 115 986 R 284 R 0 R 0

R 5 006 - R 5 016 R 130 286 R 383 R 98 R 3

R 4 467 - R 4 477 R 116 272 R 286 R 1 R 0

R 5 017 - R 5 027 R 130 572 R 385 R 100 R 5

R 4 478 - R 4 488 R 116 558 R 288 R 3 R 0

R 5 028 - R 5 038 R 130 858 R 387 R 102 R 7

R 4 489 - R 4 499 R 116 844 R 290 R 5 R 0

R 5 039 - R 5 049 R 131 144 R 389 R 104 R 9

R 4 500 - R 4 510 R 117 130 R 292 R 7 R 0

R 5 050 - R 5 060 R 131 430 R 391 R 106 R 11

R 4 511 - R 4 521 R 117 416 R 294 R 9 R 0

R 5 061 - R 5 071 R 131 716 R 393 R 108 R 13

R 4 522 - R 4 532 R 117 702 R 296 R 11 R 0

R 5 072 - R 5 082 R 132 002 R 395 R 110 R 15

R 4 533 - R 4 543 R 117 988 R 298 R 13 R 0

R 5 083 - R 5 093 R 132 288 R 397 R 112 R 17

R 4 544 - R 4 554 R 118 274 R 300 R 15 R 0

R 5 094 - R 5 104 R 132 574 R 399 R 114 R 19

R 4 555 - R 4 565 R 118 560 R 302 R 17 R 0

R 5 105 - R 5 115 R 132 860 R 401 R 116 R 21

R 4 566 - R 4 576 R 118 846 R 304 R 19 R 0

R 5 116 - R 5 126 R 133 146 R 403 R 118 R 23

R 4 577 - R 4 587 R 119 132 R 306 R 21 R 0

R 5 127 - R 5 137 R 133 432 R 405 R 120 R 25

R 4 588 - R 4 598 R 119 418 R 308 R 23 R 0

R 5 138 - R 5 148 R 133 718 R 407 R 122 R 27

R 4 599 - R 4 609 R 119 704 R 309 R 25 R 0

R 5 149 - R 5 159 R 134 004 R 408 R 124 R 29

R 4 610 - R 4 620 R 119 990 R 311 R 27 R 0

R 5 160 - R 5 170 R 134 290 R 410 R 126 R 31

R 4 621 - R 4 631 R 120 276 R 313 R 29 R 0

R 5 171 - R 5 181 R 134 576 R 412 R 128 R 33

R 4 632 - R 4 642 R 120 562 R 315 R 31 R 0

R 5 182 - R 5 192 R 134 862 R 414 R 130 R 35

R 4 093 - R 5 192

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 5 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 5 193 - R 5 203 R 135 148 R 416 R 132 R 37

R 5 743 - R 5 753 R 149 448 R 515 R 231 R 136

R 5 204 - R 5 214 R 135 434 R 418 R 134 R 39

R 5 754 - R 5 764 R 149 734 R 517 R 233 R 138

R 5 215 - R 5 225 R 135 720 R 420 R 135 R 41

R 5 765 - R 5 775 R 150 020 R 519 R 234 R 140

R 5 226 - R 5 236 R 136 006 R 422 R 137 R 43

R 5 776 - R 5 786 R 150 306 R 521 R 236 R 142

R 5 237 - R 5 247 R 136 292 R 424 R 139 R 45

R 5 787 - R 5 797 R 150 592 R 523 R 238 R 144

R 5 248 - R 5 258 R 136 578 R 426 R 141 R 47

R 5 798 - R 5 808 R 150 878 R 525 R 240 R 146

R 5 259 - R 5 269 R 136 864 R 428 R 143 R 49

R 5 809 - R 5 819 R 151 164 R 527 R 242 R 148

R 5 270 - R 5 280 R 137 150 R 430 R 145 R 51

R 5 820 - R 5 830 R 151 450 R 529 R 244 R 150

R 5 281 - R 5 291 R 137 436 R 432 R 147 R 53

R 5 831 - R 5 841 R 151 736 R 531 R 246 R 152

R 5 292 - R 5 302 R 137 722 R 434 R 149 R 54

R 5 842 - R 5 852 R 152 022 R 533 R 248 R 153

R 5 303 - R 5 313 R 138 008 R 436 R 151 R 56

R 5 853 - R 5 863 R 152 308 R 535 R 250 R 155

R 5 314 - R 5 324 R 138 294 R 438 R 153 R 58

R 5 864 - R 5 874 R 152 594 R 537 R 252 R 157

R 5 325 - R 5 335 R 138 580 R 440 R 155 R 60

R 5 875 - R 5 885 R 152 880 R 539 R 254 R 159

R 5 336 - R 5 346 R 138 866 R 442 R 157 R 62

R 5 886 - R 5 896 R 153 166 R 541 R 256 R 161

R 5 347 - R 5 357 R 139 152 R 444 R 159 R 64

R 5 897 - R 5 907 R 153 452 R 543 R 258 R 163

R 5 358 - R 5 368 R 139 438 R 446 R 161 R 66

R 5 908 - R 5 918 R 153 738 R 545 R 260 R 165

R 5 369 - R 5 379 R 139 724 R 448 R 163 R 68

R 5 919 - R 5 929 R 154 024 R 547 R 262 R 167

R 5 380 - R 5 390 R 140 010 R 450 R 165 R 70

R 5 930 - R 5 940 R 154 310 R 549 R 264 R 169

R 5 391 - R 5 401 R 140 296 R 452 R 167 R 72

R 5 941 - R 5 951 R 154 596 R 551 R 266 R 171

R 5 402 - R 5 412 R 140 582 R 454 R 169 R 74

R 5 952 - R 5 962 R 154 882 R 553 R 268 R 173

R 5 413 - R 5 423 R 140 868 R 456 R 171 R 76

R 5 963 - R 5 973 R 155 168 R 555 R 270 R 175

R 5 424 - R 5 434 R 141 154 R 458 R 173 R 78

R 5 974 - R 5 984 R 155 454 R 557 R 272 R 177

R 5 435 - R 5 445 R 141 440 R 460 R 175 R 80

R 5 985 - R 5 995 R 155 740 R 559 R 274 R 179

R 5 446 - R 5 456 R 141 726 R 462 R 177 R 82

R 5 996 - R 6 006 R 156 026 R 561 R 276 R 181

R 5 457 - R 5 467 R 142 012 R 464 R 179 R 84

R 6 007 - R 6 017 R 156 312 R 563 R 278 R 183

R 5 468 - R 5 478 R 142 298 R 466 R 181 R 86

R 6 018 - R 6 028 R 156 598 R 565 R 280 R 185

R 5 479 - R 5 489 R 142 584 R 468 R 183 R 88

R 6 029 - R 6 039 R 156 884 R 567 R 282 R 187

R 5 490 - R 5 500 R 142 870 R 470 R 185 R 90

R 6 040 - R 6 050 R 157 170 R 569 R 284 R 189

R 5 501 - R 5 511 R 143 156 R 472 R 187 R 92

R 6 051 - R 6 061 R 157 456 R 571 R 286 R 191

R 5 512 - R 5 522 R 143 442 R 474 R 189 R 94

R 6 062 - R 6 072 R 157 742 R 573 R 288 R 193

R 5 523 - R 5 533 R 143 728 R 476 R 191 R 96

R 6 073 - R 6 083 R 158 028 R 575 R 290 R 195

R 5 534 - R 5 544 R 144 014 R 478 R 193 R 98

R 6 084 - R 6 094 R 158 314 R 577 R 292 R 197

R 5 545 - R 5 555 R 144 300 R 480 R 195 R 100

R 6 095 - R 6 105 R 158 600 R 579 R 294 R 199

R 5 556 - R 5 566 R 144 586 R 482 R 197 R 102

R 6 106 - R 6 116 R 158 886 R 581 R 296 R 201

R 5 567 - R 5 577 R 144 872 R 484 R 199 R 104

R 6 117 - R 6 127 R 159 172 R 583 R 298 R 203

R 5 578 - R 5 588 R 145 158 R 486 R 201 R 106

R 6 128 - R 6 138 R 159 458 R 585 R 300 R 205

R 5 589 - R 5 599 R 145 444 R 488 R 203 R 108

R 6 139 - R 6 149 R 159 744 R 587 R 302 R 207

R 5 600 - R 5 610 R 145 730 R 490 R 205 R 110

R 6 150 - R 6 160 R 160 030 R 589 R 304 R 209

R 5 611 - R 5 621 R 146 016 R 492 R 207 R 112

R 6 161 - R 6 171 R 160 316 R 591 R 306 R 211

R 5 622 - R 5 632 R 146 302 R 494 R 209 R 114

R 6 172 - R 6 182 R 160 602 R 593 R 308 R 213

R 5 633 - R 5 643 R 146 588 R 496 R 211 R 116

R 6 183 - R 6 193 R 160 888 R 595 R 310 R 215

R 5 644 - R 5 654 R 146 874 R 498 R 213 R 118

R 6 194 - R 6 204 R 161 174 R 597 R 312 R 217

R 5 655 - R 5 665 R 147 160 R 500 R 215 R 120

R 6 205 - R 6 215 R 161 460 R 599 R 314 R 219

R 5 666 - R 5 676 R 147 446 R 502 R 217 R 122

R 6 216 - R 6 226 R 161 746 R 601 R 316 R 221

R 5 677 - R 5 687 R 147 732 R 504 R 219 R 124

R 6 227 - R 6 237 R 162 032 R 603 R 318 R 223

R 5 688 - R 5 698 R 148 018 R 506 R 221 R 126

R 6 238 - R 6 248 R 162 318 R 605 R 320 R 225

R 5 699 - R 5 709 R 148 304 R 507 R 223 R 128

R 6 249 - R 6 259 R 162 604 R 606 R 322 R 227

R 5 710 - R 5 720 R 148 590 R 509 R 225 R 130

R 6 260 - R 6 270 R 162 890 R 608 R 324 R 229

R 5 721 - R 5 731 R 148 876 R 511 R 227 R 132

R 6 271 - R 6 281 R 163 176 R 610 R 326 R 231

R 5 732 - R 5 742 R 149 162 R 513 R 229 R 134

R 6 282 - R 6 292 R 163 462 R 612 R 328 R 233

R 5 193 - R 6 292

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 6 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 6 293 - R 6 308 R 163 813 R 615 R 330 R 235

R 7 093 - R 7 108 R 184 613 R 759 R 474 R 379

R 6 309 - R 6 324 R 164 229 R 618 R 333 R 238

R 7 109 - R 7 124 R 185 029 R 762 R 477 R 382

R 6 325 - R 6 340 R 164 645 R 621 R 336 R 241

R 7 125 - R 7 140 R 185 445 R 765 R 480 R 385

R 6 341 - R 6 356 R 165 061 R 623 R 339 R 244

R 7 141 - R 7 156 R 185 861 R 767 R 483 R 388

R 6 357 - R 6 372 R 165 477 R 626 R 341 R 247

R 7 157 - R 7 172 R 186 277 R 770 R 485 R 391

R 6 373 - R 6 388 R 165 893 R 629 R 344 R 250

R 7 173 - R 7 188 R 186 693 R 773 R 488 R 394

R 6 389 - R 6 404 R 166 309 R 632 R 347 R 252

R 7 189 - R 7 204 R 187 109 R 776 R 491 R 396

R 6 405 - R 6 420 R 166 725 R 635 R 350 R 255

R 7 205 - R 7 220 R 187 525 R 779 R 494 R 399

R 6 421 - R 6 436 R 167 141 R 638 R 353 R 258

R 7 221 - R 7 236 R 187 941 R 782 R 497 R 402

R 6 437 - R 6 452 R 167 557 R 641 R 356 R 261

R 7 237 - R 7 252 R 188 357 R 786 R 501 R 406

R 6 453 - R 6 468 R 167 973 R 644 R 359 R 264

R 7 253 - R 7 268 R 188 773 R 790 R 505 R 410

R 6 469 - R 6 484 R 168 389 R 647 R 362 R 267

R 7 269 - R 7 284 R 189 189 R 794 R 509 R 414

R 6 485 - R 6 500 R 168 805 R 649 R 365 R 270

R 7 285 - R 7 300 R 189 605 R 798 R 513 R 419

R 6 501 - R 6 516 R 169 221 R 652 R 367 R 273

R 7 301 - R 7 316 R 190 021 R 803 R 518 R 423

R 6 517 - R 6 532 R 169 637 R 655 R 370 R 275

R 7 317 - R 7 332 R 190 437 R 807 R 522 R 427

R 6 533 - R 6 548 R 170 053 R 658 R 373 R 278

R 7 333 - R 7 348 R 190 853 R 811 R 526 R 431

R 6 549 - R 6 564 R 170 469 R 661 R 376 R 281

R 7 349 - R 7 364 R 191 269 R 815 R 530 R 435

R 6 565 - R 6 580 R 170 885 R 664 R 379 R 284

R 7 365 - R 7 380 R 191 685 R 819 R 534 R 439

R 6 581 - R 6 596 R 171 301 R 667 R 382 R 287

R 7 381 - R 7 396 R 192 101 R 823 R 538 R 444

R 6 597 - R 6 612 R 171 717 R 670 R 385 R 290

R 7 397 - R 7 412 R 192 517 R 827 R 543 R 448

R 6 613 - R 6 628 R 172 133 R 672 R 388 R 293

R 7 413 - R 7 428 R 192 933 R 832 R 547 R 452

R 6 629 - R 6 644 R 172 549 R 675 R 390 R 296

R 7 429 - R 7 444 R 193 349 R 836 R 551 R 456

R 6 645 - R 6 660 R 172 965 R 678 R 393 R 298

R 7 445 - R 7 460 R 193 765 R 840 R 555 R 460

R 6 661 - R 6 676 R 173 381 R 681 R 396 R 301

R 7 461 - R 7 476 R 194 181 R 844 R 559 R 464

R 6 677 - R 6 692 R 173 797 R 684 R 399 R 304

R 7 477 - R 7 492 R 194 597 R 848 R 563 R 469

R 6 693 - R 6 708 R 174 213 R 687 R 402 R 307

R 7 493 - R 7 508 R 195 013 R 852 R 568 R 473

R 6 709 - R 6 724 R 174 629 R 690 R 405 R 310

R 7 509 - R 7 524 R 195 429 R 857 R 572 R 477

R 6 725 - R 6 740 R 175 045 R 693 R 408 R 313

R 7 525 - R 7 540 R 195 845 R 861 R 576 R 481

R 6 741 - R 6 756 R 175 461 R 695 R 411 R 316

R 7 541 - R 7 556 R 196 261 R 865 R 580 R 485

R 6 757 - R 6 772 R 175 877 R 698 R 413 R 319

R 7 557 - R 7 572 R 196 677 R 869 R 584 R 489

R 6 773 - R 6 788 R 176 293 R 701 R 416 R 322

R 7 573 - R 7 588 R 197 093 R 873 R 588 R 493

R 6 789 - R 6 804 R 176 709 R 704 R 419 R 324

R 7 589 - R 7 604 R 197 509 R 877 R 593 R 498

R 6 805 - R 6 820 R 177 125 R 707 R 422 R 327

R 7 605 - R 7 620 R 197 925 R 882 R 597 R 502

R 6 821 - R 6 836 R 177 541 R 710 R 425 R 330

R 7 621 - R 7 636 R 198 341 R 886 R 601 R 506

R 6 837 - R 6 852 R 177 957 R 713 R 428 R 333

R 7 637 - R 7 652 R 198 757 R 890 R 605 R 510

R 6 853 - R 6 868 R 178 373 R 716 R 431 R 336

R 7 653 - R 7 668 R 199 173 R 894 R 609 R 514

R 6 869 - R 6 884 R 178 789 R 719 R 434 R 339

R 7 669 - R 7 684 R 199 589 R 898 R 613 R 518

R 6 885 - R 6 900 R 179 205 R 721 R 437 R 342

R 7 685 - R 7 700 R 200 005 R 902 R 617 R 523

R 6 901 - R 6 916 R 179 621 R 724 R 439 R 345

R 7 701 - R 7 716 R 200 421 R 907 R 622 R 527

R 6 917 - R 6 932 R 180 037 R 727 R 442 R 347

R 7 717 - R 7 732 R 200 837 R 911 R 626 R 531

R 6 933 - R 6 948 R 180 453 R 730 R 445 R 350

R 7 733 - R 7 748 R 201 253 R 915 R 630 R 535

R 6 949 - R 6 964 R 180 869 R 733 R 448 R 353

R 7 749 - R 7 764 R 201 669 R 919 R 634 R 539

R 6 965 - R 6 980 R 181 285 R 736 R 451 R 356

R 7 765 - R 7 780 R 202 085 R 923 R 638 R 543

R 6 981 - R 6 996 R 181 701 R 739 R 454 R 359

R 7 781 - R 7 796 R 202 501 R 927 R 642 R 548

R 6 997 - R 7 012 R 182 117 R 742 R 457 R 362

R 7 797 - R 7 812 R 202 917 R 931 R 647 R 552

R 7 013 - R 7 028 R 182 533 R 744 R 460 R 365

R 7 813 - R 7 828 R 203 333 R 936 R 651 R 556

R 7 029 - R 7 044 R 182 949 R 747 R 462 R 368

R 7 829 - R 7 844 R 203 749 R 940 R 655 R 560

R 7 045 - R 7 060 R 183 365 R 750 R 465 R 370

R 7 845 - R 7 860 R 204 165 R 944 R 659 R 564

R 7 061 - R 7 076 R 183 781 R 753 R 468 R 373

R 7 861 - R 7 876 R 204 581 R 948 R 663 R 568

R 7 077 - R 7 092 R 184 197 R 756 R 471 R 376

R 7 877 - R 7 892 R 204 997 R 952 R 667 R 573

R 6 293 - R 7 892

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 7 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 7 893 - R 7 908 R 205 413 R 956 R 672 R 577

R 8 693 - R 8 708 R 226 213 R 1 164 R 880 R 785

R 7 909 - R 7 924 R 205 829 R 961 R 676 R 581

R 8 709 - R 8 724 R 226 629 R 1 169 R 884 R 789

R 7 925 - R 7 940 R 206 245 R 965 R 680 R 585

R 8 725 - R 8 740 R 227 045 R 1 173 R 888 R 793

R 7 941 - R 7 956 R 206 661 R 969 R 684 R 589

R 8 741 - R 8 756 R 227 461 R 1 177 R 892 R 797

R 7 957 - R 7 972 R 207 077 R 973 R 688 R 593

R 8 757 - R 8 772 R 227 877 R 1 181 R 896 R 801

R 7 973 - R 7 988 R 207 493 R 977 R 692 R 597

R 8 773 - R 8 788 R 228 293 R 1 185 R 900 R 805

R 7 989 - R 8 004 R 207 909 R 981 R 697 R 602

R 8 789 - R 8 804 R 228 709 R 1 189 R 905 R 810

R 8 005 - R 8 020 R 208 325 R 986 R 701 R 606

R 8 805 - R 8 820 R 229 125 R 1 194 R 909 R 814

R 8 021 - R 8 036 R 208 741 R 990 R 705 R 610

R 8 821 - R 8 836 R 229 541 R 1 198 R 913 R 818

R 8 037 - R 8 052 R 209 157 R 994 R 709 R 614

R 8 837 - R 8 852 R 229 957 R 1 202 R 917 R 822

R 8 053 - R 8 068 R 209 573 R 998 R 713 R 618

R 8 853 - R 8 868 R 230 373 R 1 206 R 921 R 826

R 8 069 - R 8 084 R 209 989 R 1 002 R 717 R 622

R 8 869 - R 8 884 R 230 789 R 1 210 R 925 R 830

R 8 085 - R 8 100 R 210 405 R 1 006 R 721 R 627

R 8 885 - R 8 900 R 231 205 R 1 214 R 929 R 835

R 8 101 - R 8 116 R 210 821 R 1 011 R 726 R 631

R 8 901 - R 8 916 R 231 621 R 1 219 R 934 R 839

R 8 117 - R 8 132 R 211 237 R 1 015 R 730 R 635

R 8 917 - R 8 932 R 232 037 R 1 223 R 938 R 843

R 8 133 - R 8 148 R 211 653 R 1 019 R 734 R 639

R 8 933 - R 8 948 R 232 453 R 1 227 R 942 R 847

R 8 149 - R 8 164 R 212 069 R 1 023 R 738 R 643

R 8 949 - R 8 964 R 232 869 R 1 231 R 946 R 851

R 8 165 - R 8 180 R 212 485 R 1 027 R 742 R 647

R 8 965 - R 8 980 R 233 285 R 1 235 R 950 R 855

R 8 181 - R 8 196 R 212 901 R 1 031 R 746 R 652

R 8 981 - R 8 996 R 233 701 R 1 239 R 954 R 860

R 8 197 - R 8 212 R 213 317 R 1 035 R 751 R 656

R 8 997 - R 9 012 R 234 117 R 1 243 R 959 R 864

R 8 213 - R 8 228 R 213 733 R 1 040 R 755 R 660

R 9 013 - R 9 028 R 234 533 R 1 248 R 963 R 868

R 8 229 - R 8 244 R 214 149 R 1 044 R 759 R 664

R 9 029 - R 9 044 R 234 949 R 1 252 R 967 R 872

R 8 245 - R 8 260 R 214 565 R 1 048 R 763 R 668

R 9 045 - R 9 060 R 235 365 R 1 256 R 971 R 876

R 8 261 - R 8 276 R 214 981 R 1 052 R 767 R 672

R 9 061 - R 9 076 R 235 781 R 1 260 R 975 R 880

R 8 277 - R 8 292 R 215 397 R 1 056 R 771 R 677

R 9 077 - R 9 092 R 236 197 R 1 264 R 979 R 885

R 8 293 - R 8 308 R 215 813 R 1 060 R 776 R 681

R 9 093 - R 9 108 R 236 613 R 1 268 R 984 R 889

R 8 309 - R 8 324 R 216 229 R 1 065 R 780 R 685

R 9 109 - R 9 124 R 237 029 R 1 273 R 988 R 893

R 8 325 - R 8 340 R 216 645 R 1 069 R 784 R 689

R 9 125 - R 9 140 R 237 445 R 1 277 R 992 R 897

R 8 341 - R 8 356 R 217 061 R 1 073 R 788 R 693

R 9 141 - R 9 156 R 237 861 R 1 281 R 996 R 901

R 8 357 - R 8 372 R 217 477 R 1 077 R 792 R 697

R 9 157 - R 9 172 R 238 277 R 1 285 R 1 000 R 905

R 8 373 - R 8 388 R 217 893 R 1 081 R 796 R 701

R 9 173 - R 9 188 R 238 693 R 1 289 R 1 004 R 909

R 8 389 - R 8 404 R 218 309 R 1 085 R 801 R 706

R 9 189 - R 9 204 R 239 109 R 1 293 R 1 009 R 914

R 8 405 - R 8 420 R 218 725 R 1 090 R 805 R 710

R 9 205 - R 9 220 R 239 525 R 1 298 R 1 013 R 918

R 8 421 - R 8 436 R 219 141 R 1 094 R 809 R 714

R 9 221 - R 9 236 R 239 941 R 1 302 R 1 017 R 922

R 8 437 - R 8 452 R 219 557 R 1 098 R 813 R 718

R 9 237 - R 9 252 R 240 357 R 1 306 R 1 021 R 926

R 8 453 - R 8 468 R 219 973 R 1 102 R 817 R 722

R 9 253 - R 9 268 R 240 773 R 1 310 R 1 025 R 930

R 8 469 - R 8 484 R 220 389 R 1 106 R 821 R 726

R 9 269 - R 9 284 R 241 189 R 1 314 R 1 029 R 934

R 8 485 - R 8 500 R 220 805 R 1 110 R 825 R 731

R 9 285 - R 9 300 R 241 605 R 1 318 R 1 033 R 939

R 8 501 - R 8 516 R 221 221 R 1 115 R 830 R 735

R 9 301 - R 9 316 R 242 021 R 1 323 R 1 038 R 943

R 8 517 - R 8 532 R 221 637 R 1 119 R 834 R 739

R 9 317 - R 9 332 R 242 437 R 1 327 R 1 042 R 947

R 8 533 - R 8 548 R 222 053 R 1 123 R 838 R 743

R 9 333 - R 9 348 R 242 853 R 1 331 R 1 046 R 951

R 8 549 - R 8 564 R 222 469 R 1 127 R 842 R 747

R 9 349 - R 9 364 R 243 269 R 1 335 R 1 050 R 955

R 8 565 - R 8 580 R 222 885 R 1 131 R 846 R 751

R 9 365 - R 9 380 R 243 685 R 1 339 R 1 054 R 959

R 8 581 - R 8 596 R 223 301 R 1 135 R 850 R 756

R 9 381 - R 9 396 R 244 101 R 1 343 R 1 058 R 964

R 8 597 - R 8 612 R 223 717 R 1 139 R 855 R 760

R 9 397 - R 9 412 R 244 517 R 1 347 R 1 063 R 968

R 8 613 - R 8 628 R 224 133 R 1 144 R 859 R 764

R 9 413 - R 9 428 R 244 933 R 1 352 R 1 067 R 972

R 8 629 - R 8 644 R 224 549 R 1 148 R 863 R 768

R 9 429 - R 9 444 R 245 349 R 1 356 R 1 071 R 976

R 8 645 - R 8 660 R 224 965 R 1 152 R 867 R 772

R 9 445 - R 9 460 R 245 765 R 1 360 R 1 075 R 980

R 8 661 - R 8 676 R 225 381 R 1 156 R 871 R 776

R 9 461 - R 9 476 R 246 181 R 1 364 R 1 079 R 984

R 8 677 - R 8 692 R 225 797 R 1 160 R 875 R 781

R 9 477 - R 9 492 R 246 597 R 1 368 R 1 083 R 989

R 7 893 - R 9 492

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 8 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 9 493 - R 9 513 R 247 078 R 1 373 R 1 088 R 993

R 10 543 - R 10 563 R 274 378 R 1 646 R 1 361 R 1 266

R 9 514 - R 9 534 R 247 624 R 1 379 R 1 094 R 999

R 10 564 - R 10 584 R 274 924 R 1 652 R 1 367 R 1 272

R 9 535 - R 9 555 R 248 170 R 1 384 R 1 099 R 1 004

R 10 585 - R 10 605 R 275 470 R 1 657 R 1 372 R 1 277

R 9 556 - R 9 576 R 248 716 R 1 389 R 1 105 R 1 010

R 10 606 - R 10 626 R 276 016 R 1 662 R 1 378 R 1 283

R 9 577 - R 9 597 R 249 262 R 1 395 R 1 110 R 1 015

R 10 627 - R 10 647 R 276 562 R 1 668 R 1 383 R 1 288

R 9 598 - R 9 618 R 249 808 R 1 400 R 1 115 R 1 021

R 10 648 - R 10 668 R 277 108 R 1 673 R 1 388 R 1 294

R 9 619 - R 9 639 R 250 354 R 1 406 R 1 121 R 1 026

R 10 669 - R 10 689 R 277 654 R 1 679 R 1 394 R 1 299

R 9 640 - R 9 660 R 250 900 R 1 411 R 1 126 R 1 032

R 10 690 - R 10 710 R 278 200 R 1 684 R 1 399 R 1 305

R 9 661 - R 9 681 R 251 446 R 1 417 R 1 132 R 1 037

R 10 711 - R 10 731 R 278 746 R 1 690 R 1 405 R 1 310

R 9 682 - R 9 702 R 251 992 R 1 422 R 1 137 R 1 042

R 10 732 - R 10 752 R 279 292 R 1 695 R 1 410 R 1 315

R 9 703 - R 9 723 R 252 538 R 1 428 R 1 143 R 1 048

R 10 753 - R 10 773 R 279 838 R 1 701 R 1 416 R 1 321

R 9 724 - R 9 744 R 253 084 R 1 433 R 1 148 R 1 053

R 10 774 - R 10 794 R 280 384 R 1 706 R 1 421 R 1 326

R 9 745 - R 9 765 R 253 630 R 1 439 R 1 154 R 1 059

R 10 795 - R 10 815 R 280 930 R 1 712 R 1 427 R 1 332

R 9 766 - R 9 786 R 254 176 R 1 444 R 1 159 R 1 064

R 10 816 - R 10 836 R 281 476 R 1 717 R 1 432 R 1 337

R 9 787 - R 9 807 R 254 722 R 1 450 R 1 165 R 1 070

R 10 837 - R 10 857 R 282 022 R 1 723 R 1 438 R 1 343

R 9 808 - R 9 828 R 255 268 R 1 455 R 1 170 R 1 075

R 10 858 - R 10 878 R 282 568 R 1 728 R 1 443 R 1 348

R 9 829 - R 9 849 R 255 814 R 1 460 R 1 176 R 1 081

R 10 879 - R 10 899 R 283 114 R 1 733 R 1 449 R 1 354

R 9 850 - R 9 870 R 256 360 R 1 466 R 1 181 R 1 086

R 10 900 - R 10 920 R 283 660 R 1 739 R 1 454 R 1 359

R 9 871 - R 9 891 R 256 906 R 1 471 R 1 186 R 1 092

R 10 921 - R 10 941 R 284 206 R 1 744 R 1 459 R 1 365

R 9 892 - R 9 912 R 257 452 R 1 477 R 1 192 R 1 097

R 10 942 - R 10 962 R 284 752 R 1 750 R 1 465 R 1 370

R 9 913 - R 9 933 R 257 998 R 1 482 R 1 197 R 1 103

R 10 963 - R 10 983 R 285 298 R 1 755 R 1 470 R 1 376

R 9 934 - R 9 954 R 258 544 R 1 488 R 1 203 R 1 108

R 10 984 - R 11 004 R 285 844 R 1 761 R 1 476 R 1 381

R 9 955 - R 9 975 R 259 090 R 1 493 R 1 208 R 1 113

R 11 005 - R 11 025 R 286 390 R 1 766 R 1 481 R 1 386

R 9 976 - R 9 996 R 259 636 R 1 499 R 1 214 R 1 119

R 11 026 - R 11 046 R 286 936 R 1 772 R 1 487 R 1 392

R 9 997 - R 10 017 R 260 182 R 1 504 R 1 219 R 1 124

R 11 047 - R 11 067 R 287 482 R 1 777 R 1 492 R 1 397

R 10 018 - R 10 038 R 260 728 R 1 510 R 1 225 R 1 130

R 11 068 - R 11 088 R 288 028 R 1 783 R 1 498 R 1 403

R 10 039 - R 10 059 R 261 274 R 1 515 R 1 230 R 1 135

R 11 089 - R 11 109 R 288 574 R 1 788 R 1 503 R 1 408

R 10 060 - R 10 080 R 261 820 R 1 520 R 1 236 R 1 141

R 11 110 - R 11 130 R 289 120 R 1 793 R 1 509 R 1 414

R 10 081 - R 10 101 R 262 366 R 1 526 R 1 241 R 1 146

R 11 131 - R 11 151 R 289 666 R 1 799 R 1 514 R 1 419

R 10 102 - R 10 122 R 262 912 R 1 531 R 1 247 R 1 152

R 11 152 - R 11 172 R 290 212 R 1 804 R 1 520 R 1 425

R 10 123 - R 10 143 R 263 458 R 1 537 R 1 252 R 1 157

R 11 173 - R 11 193 R 290 758 R 1 810 R 1 525 R 1 430

R 10 144 - R 10 164 R 264 004 R 1 542 R 1 257 R 1 163

R 11 194 - R 11 214 R 291 304 R 1 815 R 1 530 R 1 436

R 10 165 - R 10 185 R 264 550 R 1 548 R 1 263 R 1 168

R 11 215 - R 11 235 R 291 850 R 1 821 R 1 536 R 1 441

R 10 186 - R 10 206 R 265 096 R 1 553 R 1 268 R 1 174

R 11 236 - R 11 256 R 292 396 R 1 826 R 1 541 R 1 447

R 10 207 - R 10 227 R 265 642 R 1 559 R 1 274 R 1 179

R 11 257 - R 11 277 R 292 942 R 1 832 R 1 547 R 1 452

R 10 228 - R 10 248 R 266 188 R 1 564 R 1 279 R 1 184

R 11 278 - R 11 298 R 293 488 R 1 837 R 1 552 R 1 457

R 10 249 - R 10 269 R 266 734 R 1 570 R 1 285 R 1 190

R 11 299 - R 11 319 R 294 034 R 1 843 R 1 559 R 1 464

R 10 270 - R 10 290 R 267 280 R 1 575 R 1 290 R 1 195

R 11 320 - R 11 340 R 294 580 R 1 850 R 1 565 R 1 470

R 10 291 - R 10 311 R 267 826 R 1 581 R 1 296 R 1 201

R 11 341 - R 11 361 R 295 126 R 1 856 R 1 572 R 1 477

R 10 312 - R 10 332 R 268 372 R 1 586 R 1 301 R 1 206

R 11 362 - R 11 382 R 295 672 R 1 863 R 1 578 R 1 483

R 10 333 - R 10 353 R 268 918 R 1 591 R 1 307 R 1 212

R 11 383 - R 11 403 R 296 218 R 1 870 R 1 585 R 1 490

R 10 354 - R 10 374 R 269 464 R 1 597 R 1 312 R 1 217

R 11 404 - R 11 424 R 296 764 R 1 876 R 1 591 R 1 496

R 10 375 - R 10 395 R 270 010 R 1 602 R 1 318 R 1 223

R 11 425 - R 11 445 R 297 310 R 1 883 R 1 598 R 1 503

R 10 396 - R 10 416 R 270 556 R 1 608 R 1 323 R 1 228

R 11 446 - R 11 466 R 297 856 R 1 889 R 1 604 R 1 509

R 10 417 - R 10 437 R 271 102 R 1 613 R 1 328 R 1 234

R 11 467 - R 11 487 R 298 402 R 1 896 R 1 611 R 1 516

R 10 438 - R 10 458 R 271 648 R 1 619 R 1 334 R 1 239

R 11 488 - R 11 508 R 298 948 R 1 902 R 1 617 R 1 522

R 10 459 - R 10 479 R 272 194 R 1 624 R 1 339 R 1 245

R 11 509 - R 11 529 R 299 494 R 1 909 R 1 624 R 1 529

R 10 480 - R 10 500 R 272 740 R 1 630 R 1 345 R 1 250

R 11 530 - R 11 550 R 300 040 R 1 915 R 1 630 R 1 535

R 10 501 - R 10 521 R 273 286 R 1 635 R 1 350 R 1 255

R 11 551 - R 11 571 R 300 586 R 1 922 R 1 637 R 1 542

R 10 522 - R 10 542 R 273 832 R 1 641 R 1 356 R 1 261

R 11 572 - R 11 592 R 301 132 R 1 928 R 1 643 R 1 548

R 9 493 - R 11 592

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 9 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 11 593 - R 11 613 R 301 678 R 1 935 R 1 650 R 1 555

R 12 643 - R 12 663 R 328 978 R 2 260 R 1 975 R 1 880

R 11 614 - R 11 634 R 302 224 R 1 941 R 1 656 R 1 561

R 12 664 - R 12 684 R 329 524 R 2 267 R 1 982 R 1 887

R 11 635 - R 11 655 R 302 770 R 1 948 R 1 663 R 1 568

R 12 685 - R 12 705 R 330 070 R 2 273 R 1 988 R 1 893

R 11 656 - R 11 676 R 303 316 R 1 954 R 1 669 R 1 574

R 12 706 - R 12 726 R 330 616 R 2 280 R 1 995 R 1 900

R 11 677 - R 11 697 R 303 862 R 1 961 R 1 676 R 1 581

R 12 727 - R 12 747 R 331 162 R 2 286 R 2 001 R 1 906

R 11 698 - R 11 718 R 304 408 R 1 967 R 1 682 R 1 587

R 12 748 - R 12 768 R 331 708 R 2 293 R 2 008 R 1 913

R 11 719 - R 11 739 R 304 954 R 1 974 R 1 689 R 1 594

R 12 769 - R 12 789 R 332 254 R 2 299 R 2 014 R 1 919

R 11 740 - R 11 760 R 305 500 R 1 980 R 1 695 R 1 600

R 12 790 - R 12 810 R 332 800 R 2 306 R 2 021 R 1 926

R 11 761 - R 11 781 R 306 046 R 1 987 R 1 702 R 1 607

R 12 811 - R 12 831 R 333 346 R 2 312 R 2 027 R 1 932

R 11 782 - R 11 802 R 306 592 R 1 993 R 1 708 R 1 613

R 12 832 - R 12 852 R 333 892 R 2 319 R 2 034 R 1 939

R 11 803 - R 11 823 R 307 138 R 2 000 R 1 715 R 1 620

R 12 853 - R 12 873 R 334 438 R 2 325 R 2 040 R 1 945

R 11 824 - R 11 844 R 307 684 R 2 006 R 1 721 R 1 626

R 12 874 - R 12 894 R 334 984 R 2 332 R 2 047 R 1 952

R 11 845 - R 11 865 R 308 230 R 2 013 R 1 728 R 1 633

R 12 895 - R 12 915 R 335 530 R 2 338 R 2 053 R 1 958

R 11 866 - R 11 886 R 308 776 R 2 019 R 1 734 R 1 640

R 12 916 - R 12 936 R 336 076 R 2 345 R 2 060 R 1 965

R 11 887 - R 11 907 R 309 322 R 2 026 R 1 741 R 1 646

R 12 937 - R 12 957 R 336 622 R 2 351 R 2 066 R 1 972

R 11 908 - R 11 928 R 309 868 R 2 032 R 1 747 R 1 653

R 12 958 - R 12 978 R 337 168 R 2 358 R 2 073 R 1 978

R 11 929 - R 11 949 R 310 414 R 2 039 R 1 754 R 1 659

R 12 979 - R 12 999 R 337 714 R 2 364 R 2 079 R 1 985

R 11 950 - R 11 970 R 310 960 R 2 045 R 1 760 R 1 666

R 13 000 - R 13 020 R 338 260 R 2 371 R 2 086 R 1 991

R 11 971 - R 11 991 R 311 506 R 2 052 R 1 767 R 1 672

R 13 021 - R 13 041 R 338 806 R 2 377 R 2 092 R 1 998

R 11 992 - R 12 012 R 312 052 R 2 058 R 1 773 R 1 679

R 13 042 - R 13 062 R 339 352 R 2 384 R 2 099 R 2 004

R 12 013 - R 12 033 R 312 598 R 2 065 R 1 780 R 1 685

R 13 063 - R 13 083 R 339 898 R 2 390 R 2 105 R 2 011

R 12 034 - R 12 054 R 313 144 R 2 071 R 1 786 R 1 692

R 13 084 - R 13 104 R 340 444 R 2 397 R 2 112 R 2 017

R 12 055 - R 12 075 R 313 690 R 2 078 R 1 793 R 1 698

R 13 105 - R 13 125 R 340 990 R 2 403 R 2 118 R 2 024

R 12 076 - R 12 096 R 314 236 R 2 084 R 1 799 R 1 705

R 13 126 - R 13 146 R 341 536 R 2 410 R 2 125 R 2 030

R 12 097 - R 12 117 R 314 782 R 2 091 R 1 806 R 1 711

R 13 147 - R 13 167 R 342 082 R 2 416 R 2 131 R 2 037

R 12 118 - R 12 138 R 315 328 R 2 097 R 1 812 R 1 718

R 13 168 - R 13 188 R 342 628 R 2 423 R 2 138 R 2 043

R 12 139 - R 12 159 R 315 874 R 2 104 R 1 819 R 1 724

R 13 189 - R 13 209 R 343 174 R 2 429 R 2 144 R 2 050

R 12 160 - R 12 180 R 316 420 R 2 110 R 1 825 R 1 731

R 13 210 - R 13 230 R 343 720 R 2 436 R 2 151 R 2 056

R 12 181 - R 12 201 R 316 966 R 2 117 R 1 832 R 1 737

R 13 231 - R 13 251 R 344 266 R 2 442 R 2 158 R 2 063

R 12 202 - R 12 222 R 317 512 R 2 123 R 1 839 R 1 744

R 13 252 - R 13 272 R 344 812 R 2 449 R 2 164 R 2 069

R 12 223 - R 12 243 R 318 058 R 2 130 R 1 845 R 1 750

R 13 273 - R 13 293 R 345 358 R 2 455 R 2 171 R 2 076

R 12 244 - R 12 264 R 318 604 R 2 136 R 1 852 R 1 757

R 13 294 - R 13 314 R 345 904 R 2 462 R 2 177 R 2 082

R 12 265 - R 12 285 R 319 150 R 2 143 R 1 858 R 1 763

R 13 315 - R 13 335 R 346 450 R 2 468 R 2 184 R 2 089

R 12 286 - R 12 306 R 319 696 R 2 149 R 1 865 R 1 770

R 13 336 - R 13 356 R 346 996 R 2 475 R 2 190 R 2 095

R 12 307 - R 12 327 R 320 242 R 2 156 R 1 871 R 1 776

R 13 357 - R 13 377 R 347 542 R 2 481 R 2 197 R 2 102

R 12 328 - R 12 348 R 320 788 R 2 162 R 1 878 R 1 783

R 13 378 - R 13 398 R 348 088 R 2 488 R 2 203 R 2 108

R 12 349 - R 12 369 R 321 334 R 2 169 R 1 884 R 1 789

R 13 399 - R 13 419 R 348 634 R 2 494 R 2 210 R 2 115

R 12 370 - R 12 390 R 321 880 R 2 175 R 1 891 R 1 796

R 13 420 - R 13 440 R 349 180 R 2 501 R 2 216 R 2 121

R 12 391 - R 12 411 R 322 426 R 2 182 R 1 897 R 1 802

R 13 441 - R 13 461 R 349 726 R 2 507 R 2 223 R 2 128

R 12 412 - R 12 432 R 322 972 R 2 189 R 1 904 R 1 809

R 13 462 - R 13 482 R 350 272 R 2 514 R 2 229 R 2 134

R 12 433 - R 12 453 R 323 518 R 2 195 R 1 910 R 1 815

R 13 483 - R 13 503 R 350 818 R 2 521 R 2 236 R 2 141

R 12 454 - R 12 474 R 324 064 R 2 202 R 1 917 R 1 822

R 13 504 - R 13 524 R 351 364 R 2 527 R 2 242 R 2 147

R 12 475 - R 12 495 R 324 610 R 2 208 R 1 923 R 1 828

R 13 525 - R 13 545 R 351 910 R 2 534 R 2 249 R 2 154

R 12 496 - R 12 516 R 325 156 R 2 215 R 1 930 R 1 835

R 13 546 - R 13 566 R 352 456 R 2 540 R 2 255 R 2 160

R 12 517 - R 12 537 R 325 702 R 2 221 R 1 936 R 1 841

R 13 567 - R 13 587 R 353 002 R 2 547 R 2 262 R 2 167

R 12 538 - R 12 558 R 326 248 R 2 228 R 1 943 R 1 848

R 13 588 - R 13 608 R 353 548 R 2 553 R 2 268 R 2 173

R 12 559 - R 12 579 R 326 794 R 2 234 R 1 949 R 1 854

R 13 609 - R 13 629 R 354 094 R 2 560 R 2 275 R 2 180

R 12 580 - R 12 600 R 327 340 R 2 241 R 1 956 R 1 861

R 13 630 - R 13 650 R 354 640 R 2 566 R 2 281 R 2 186

R 12 601 - R 12 621 R 327 886 R 2 247 R 1 962 R 1 867

R 13 651 - R 13 671 R 355 186 R 2 573 R 2 288 R 2 193

R 12 622 - R 12 642 R 328 432 R 2 254 R 1 969 R 1 874

R 13 672 - R 13 692 R 355 732 R 2 579 R 2 294 R 2 199

R 11 593 - R 13 692

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 10 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 13 693 - R 13 718 R 356 343 R 2 586 R 2 302 R 2 207

R 14 993 - R 15 018 R 390 143 R 2 989 R 2 705 R 2 610

R 13 719 - R 13 744 R 357 019 R 2 594 R 2 310 R 2 215

R 15 019 - R 15 044 R 390 819 R 2 997 R 2 713 R 2 618

R 13 745 - R 13 770 R 357 695 R 2 603 R 2 318 R 2 223

R 15 045 - R 15 070 R 391 495 R 3 006 R 2 721 R 2 626

R 13 771 - R 13 796 R 358 371 R 2 611 R 2 326 R 2 231

R 15 071 - R 15 096 R 392 171 R 3 014 R 2 729 R 2 634

R 13 797 - R 13 822 R 359 047 R 2 619 R 2 334 R 2 239

R 15 097 - R 15 122 R 392 847 R 3 022 R 2 737 R 2 642

R 13 823 - R 13 848 R 359 723 R 2 627 R 2 342 R 2 247

R 15 123 - R 15 148 R 393 523 R 3 030 R 2 745 R 2 650

R 13 849 - R 13 874 R 360 399 R 2 635 R 2 350 R 2 255

R 15 149 - R 15 174 R 394 199 R 3 038 R 2 753 R 2 658

R 13 875 - R 13 900 R 361 075 R 2 643 R 2 358 R 2 263

R 15 175 - R 15 200 R 394 875 R 3 046 R 2 761 R 2 666

R 13 901 - R 13 926 R 361 751 R 2 651 R 2 366 R 2 271

R 15 201 - R 15 226 R 395 551 R 3 054 R 2 769 R 2 674

R 13 927 - R 13 952 R 362 427 R 2 659 R 2 374 R 2 279

R 15 227 - R 15 252 R 396 227 R 3 062 R 2 777 R 2 682

R 13 953 - R 13 978 R 363 103 R 2 667 R 2 382 R 2 287

R 15 253 - R 15 278 R 396 903 R 3 070 R 2 785 R 2 690

R 13 979 - R 14 004 R 363 779 R 2 675 R 2 390 R 2 295

R 15 279 - R 15 304 R 397 579 R 3 078 R 2 793 R 2 698

R 14 005 - R 14 030 R 364 455 R 2 683 R 2 398 R 2 303

R 15 305 - R 15 330 R 398 255 R 3 086 R 2 801 R 2 706

R 14 031 - R 14 056 R 365 131 R 2 691 R 2 406 R 2 311

R 15 331 - R 15 356 R 398 931 R 3 094 R 2 809 R 2 714

R 14 057 - R 14 082 R 365 807 R 2 699 R 2 414 R 2 319

R 15 357 - R 15 382 R 399 607 R 3 102 R 2 817 R 2 722

R 14 083 - R 14 108 R 366 483 R 2 707 R 2 422 R 2 328

R 15 383 - R 15 408 R 400 283 R 3 110 R 2 825 R 2 731

R 14 109 - R 14 134 R 367 159 R 2 715 R 2 430 R 2 336

R 15 409 - R 15 434 R 400 959 R 3 118 R 2 833 R 2 739

R 14 135 - R 14 160 R 367 835 R 2 723 R 2 439 R 2 344

R 15 435 - R 15 460 R 401 635 R 3 126 R 2 842 R 2 747

R 14 161 - R 14 186 R 368 511 R 2 731 R 2 447 R 2 352

R 15 461 - R 15 486 R 402 311 R 3 134 R 2 850 R 2 755

R 14 187 - R 14 212 R 369 187 R 2 740 R 2 455 R 2 360

R 15 487 - R 15 512 R 402 987 R 3 143 R 2 858 R 2 763

R 14 213 - R 14 238 R 369 863 R 2 748 R 2 463 R 2 368

R 15 513 - R 15 538 R 403 663 R 3 151 R 2 866 R 2 771

R 14 239 - R 14 264 R 370 539 R 2 756 R 2 471 R 2 376

R 15 539 - R 15 564 R 404 339 R 3 159 R 2 874 R 2 779

R 14 265 - R 14 290 R 371 215 R 2 764 R 2 479 R 2 384

R 15 565 - R 15 590 R 405 015 R 3 167 R 2 882 R 2 787

R 14 291 - R 14 316 R 371 891 R 2 772 R 2 487 R 2 392

R 15 591 - R 15 616 R 405 691 R 3 175 R 2 890 R 2 795

R 14 317 - R 14 342 R 372 567 R 2 780 R 2 495 R 2 400

R 15 617 - R 15 642 R 406 367 R 3 183 R 2 898 R 2 803

R 14 343 - R 14 368 R 373 243 R 2 788 R 2 503 R 2 408

R 15 643 - R 15 668 R 407 043 R 3 192 R 2 907 R 2 812

R 14 369 - R 14 394 R 373 919 R 2 796 R 2 511 R 2 416

R 15 669 - R 15 694 R 407 719 R 3 201 R 2 917 R 2 822

R 14 395 - R 14 420 R 374 595 R 2 804 R 2 519 R 2 424

R 15 695 - R 15 720 R 408 395 R 3 211 R 2 926 R 2 831

R 14 421 - R 14 446 R 375 271 R 2 812 R 2 527 R 2 432

R 15 721 - R 15 746 R 409 071 R 3 220 R 2 935 R 2 840

R 14 447 - R 14 472 R 375 947 R 2 820 R 2 535 R 2 440

R 15 747 - R 15 772 R 409 747 R 3 230 R 2 945 R 2 850

R 14 473 - R 14 498 R 376 623 R 2 828 R 2 543 R 2 448

R 15 773 - R 15 798 R 410 423 R 3 239 R 2 954 R 2 859

R 14 499 - R 14 524 R 377 299 R 2 836 R 2 551 R 2 457

R 15 799 - R 15 824 R 411 099 R 3 248 R 2 963 R 2 869

R 14 525 - R 14 550 R 377 975 R 2 844 R 2 559 R 2 465

R 15 825 - R 15 850 R 411 775 R 3 258 R 2 973 R 2 878

R 14 551 - R 14 576 R 378 651 R 2 852 R 2 567 R 2 473

R 15 851 - R 15 876 R 412 451 R 3 267 R 2 982 R 2 887

R 14 577 - R 14 602 R 379 327 R 2 860 R 2 576 R 2 481

R 15 877 - R 15 902 R 413 127 R 3 276 R 2 991 R 2 897

R 14 603 - R 14 628 R 380 003 R 2 868 R 2 584 R 2 489

R 15 903 - R 15 928 R 413 803 R 3 286 R 3 001 R 2 906

R 14 629 - R 14 654 R 380 679 R 2 877 R 2 592 R 2 497

R 15 929 - R 15 954 R 414 479 R 3 295 R 3 010 R 2 915

R 14 655 - R 14 680 R 381 355 R 2 885 R 2 600 R 2 505

R 15 955 - R 15 980 R 415 155 R 3 304 R 3 020 R 2 925

R 14 681 - R 14 706 R 382 031 R 2 893 R 2 608 R 2 513

R 15 981 - R 16 006 R 415 831 R 3 314 R 3 029 R 2 934

R 14 707 - R 14 732 R 382 707 R 2 901 R 2 616 R 2 521

R 16 007 - R 16 032 R 416 507 R 3 323 R 3 038 R 2 943

R 14 733 - R 14 758 R 383 383 R 2 909 R 2 624 R 2 529

R 16 033 - R 16 058 R 417 183 R 3 333 R 3 048 R 2 953

R 14 759 - R 14 784 R 384 059 R 2 917 R 2 632 R 2 537

R 16 059 - R 16 084 R 417 859 R 3 342 R 3 057 R 2 962

R 14 785 - R 14 810 R 384 735 R 2 925 R 2 640 R 2 545

R 16 085 - R 16 110 R 418 535 R 3 351 R 3 066 R 2 972

R 14 811 - R 14 836 R 385 411 R 2 933 R 2 648 R 2 553

R 16 111 - R 16 136 R 419 211 R 3 361 R 3 076 R 2 981

R 14 837 - R 14 862 R 386 087 R 2 941 R 2 656 R 2 561

R 16 137 - R 16 162 R 419 887 R 3 370 R 3 085 R 2 990

R 14 863 - R 14 888 R 386 763 R 2 949 R 2 664 R 2 569

R 16 163 - R 16 188 R 420 563 R 3 379 R 3 094 R 3 000

R 14 889 - R 14 914 R 387 439 R 2 957 R 2 672 R 2 577

R 16 189 - R 16 214 R 421 239 R 3 389 R 3 104 R 3 009

R 14 915 - R 14 940 R 388 115 R 2 965 R 2 680 R 2 585

R 16 215 - R 16 240 R 421 915 R 3 398 R 3 113 R 3 018

R 14 941 - R 14 966 R 388 791 R 2 973 R 2 688 R 2 594

R 16 241 - R 16 266 R 422 591 R 3 407 R 3 123 R 3 028

R 14 967 - R 14 992 R 389 467 R 2 981 R 2 696 R 2 602

R 16 267 - R 16 292 R 423 267 R 3 417 R 3 132 R 3 037

R 13 693 - R 16 292

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 11 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 16 293 - R 16 318 R 423 943 R 3 426 R 3 141 R 3 046

R 17 593 - R 17 618 R 457 743 R 3 894 R 3 609 R 3 514

R 16 319 - R 16 344 R 424 619 R 3 435 R 3 151 R 3 056

R 17 619 - R 17 644 R 458 419 R 3 903 R 3 619 R 3 524

R 16 345 - R 16 370 R 425 295 R 3 445 R 3 160 R 3 065

R 17 645 - R 17 670 R 459 095 R 3 913 R 3 628 R 3 533

R 16 371 - R 16 396 R 425 971 R 3 454 R 3 169 R 3 074

R 17 671 - R 17 696 R 459 771 R 3 922 R 3 637 R 3 542

R 16 397 - R 16 422 R 426 647 R 3 464 R 3 179 R 3 084

R 17 697 - R 17 722 R 460 447 R 3 932 R 3 647 R 3 552

R 16 423 - R 16 448 R 427 323 R 3 473 R 3 188 R 3 093

R 17 723 - R 17 748 R 461 123 R 3 941 R 3 656 R 3 561

R 16 449 - R 16 474 R 427 999 R 3 482 R 3 197 R 3 103

R 17 749 - R 17 774 R 461 799 R 3 950 R 3 665 R 3 571

R 16 475 - R 16 500 R 428 675 R 3 492 R 3 207 R 3 112

R 17 775 - R 17 800 R 462 475 R 3 960 R 3 675 R 3 580

R 16 501 - R 16 526 R 429 351 R 3 501 R 3 216 R 3 121

R 17 801 - R 17 826 R 463 151 R 3 969 R 3 684 R 3 589

R 16 527 - R 16 552 R 430 027 R 3 510 R 3 225 R 3 131

R 17 827 - R 17 852 R 463 827 R 3 978 R 3 693 R 3 599

R 16 553 - R 16 578 R 430 703 R 3 520 R 3 235 R 3 140

R 17 853 - R 17 878 R 464 503 R 3 988 R 3 703 R 3 608

R 16 579 - R 16 604 R 431 379 R 3 529 R 3 244 R 3 149

R 17 879 - R 17 904 R 465 179 R 3 997 R 3 712 R 3 617

R 16 605 - R 16 630 R 432 055 R 3 538 R 3 254 R 3 159

R 17 905 - R 17 930 R 465 855 R 4 006 R 3 722 R 3 627

R 16 631 - R 16 656 R 432 731 R 3 548 R 3 263 R 3 168

R 17 931 - R 17 956 R 466 531 R 4 016 R 3 731 R 3 636

R 16 657 - R 16 682 R 433 407 R 3 557 R 3 272 R 3 177

R 17 957 - R 17 982 R 467 207 R 4 025 R 3 740 R 3 645

R 16 683 - R 16 708 R 434 083 R 3 567 R 3 282 R 3 187

R 17 983 - R 18 008 R 467 883 R 4 035 R 3 750 R 3 655

R 16 709 - R 16 734 R 434 759 R 3 576 R 3 291 R 3 196

R 18 009 - R 18 034 R 468 559 R 4 044 R 3 759 R 3 664

R 16 735 - R 16 760 R 435 435 R 3 585 R 3 300 R 3 206

R 18 035 - R 18 060 R 469 235 R 4 053 R 3 768 R 3 674

R 16 761 - R 16 786 R 436 111 R 3 595 R 3 310 R 3 215

R 18 061 - R 18 086 R 469 911 R 4 063 R 3 778 R 3 683

R 16 787 - R 16 812 R 436 787 R 3 604 R 3 319 R 3 224

R 18 087 - R 18 112 R 470 587 R 4 072 R 3 787 R 3 692

R 16 813 - R 16 838 R 437 463 R 3 613 R 3 328 R 3 234

R 18 113 - R 18 138 R 471 263 R 4 081 R 3 796 R 3 702

R 16 839 - R 16 864 R 438 139 R 3 623 R 3 338 R 3 243

R 18 139 - R 18 164 R 471 939 R 4 091 R 3 806 R 3 711

R 16 865 - R 16 890 R 438 815 R 3 632 R 3 347 R 3 252

R 18 165 - R 18 190 R 472 615 R 4 100 R 3 815 R 3 720

R 16 891 - R 16 916 R 439 491 R 3 641 R 3 357 R 3 262

R 18 191 - R 18 216 R 473 291 R 4 109 R 3 825 R 3 730

R 16 917 - R 16 942 R 440 167 R 3 651 R 3 366 R 3 271

R 18 217 - R 18 242 R 473 967 R 4 119 R 3 834 R 3 739

R 16 943 - R 16 968 R 440 843 R 3 660 R 3 375 R 3 280

R 18 243 - R 18 268 R 474 643 R 4 128 R 3 843 R 3 748

R 16 969 - R 16 994 R 441 519 R 3 669 R 3 385 R 3 290

R 18 269 - R 18 294 R 475 319 R 4 137 R 3 853 R 3 758

R 16 995 - R 17 020 R 442 195 R 3 679 R 3 394 R 3 299

R 18 295 - R 18 320 R 475 995 R 4 147 R 3 862 R 3 767

R 17 021 - R 17 046 R 442 871 R 3 688 R 3 403 R 3 308

R 18 321 - R 18 346 R 476 671 R 4 156 R 3 871 R 3 776

R 17 047 - R 17 072 R 443 547 R 3 698 R 3 413 R 3 318

R 18 347 - R 18 372 R 477 347 R 4 166 R 3 881 R 3 786

R 17 073 - R 17 098 R 444 223 R 3 707 R 3 422 R 3 327

R 18 373 - R 18 398 R 478 023 R 4 175 R 3 890 R 3 795

R 17 099 - R 17 124 R 444 899 R 3 716 R 3 431 R 3 337

R 18 399 - R 18 424 R 478 699 R 4 184 R 3 899 R 3 805

R 17 125 - R 17 150 R 445 575 R 3 726 R 3 441 R 3 346

R 18 425 - R 18 450 R 479 375 R 4 194 R 3 909 R 3 814

R 17 151 - R 17 176 R 446 251 R 3 735 R 3 450 R 3 355

R 18 451 - R 18 476 R 480 051 R 4 203 R 3 918 R 3 823

R 17 177 - R 17 202 R 446 927 R 3 744 R 3 459 R 3 365

R 18 477 - R 18 502 R 480 727 R 4 212 R 3 927 R 3 833

R 17 203 - R 17 228 R 447 603 R 3 754 R 3 469 R 3 374

R 18 503 - R 18 528 R 481 403 R 4 222 R 3 937 R 3 842

R 17 229 - R 17 254 R 448 279 R 3 763 R 3 478 R 3 383

R 18 529 - R 18 554 R 482 079 R 4 231 R 3 946 R 3 851

R 17 255 - R 17 280 R 448 955 R 3 772 R 3 488 R 3 393

R 18 555 - R 18 580 R 482 755 R 4 240 R 3 956 R 3 861

R 17 281 - R 17 306 R 449 631 R 3 782 R 3 497 R 3 402

R 18 581 - R 18 606 R 483 431 R 4 250 R 3 965 R 3 870

R 17 307 - R 17 332 R 450 307 R 3 791 R 3 506 R 3 411

R 18 607 - R 18 632 R 484 107 R 4 259 R 3 974 R 3 879

R 17 333 - R 17 358 R 450 983 R 3 801 R 3 516 R 3 421

R 18 633 - R 18 658 R 484 783 R 4 269 R 3 984 R 3 889

R 17 359 - R 17 384 R 451 659 R 3 810 R 3 525 R 3 430

R 18 659 - R 18 684 R 485 459 R 4 278 R 3 993 R 3 898

R 17 385 - R 17 410 R 452 335 R 3 819 R 3 534 R 3 440

R 18 685 - R 18 710 R 486 135 R 4 287 R 4 002 R 3 908

R 17 411 - R 17 436 R 453 011 R 3 829 R 3 544 R 3 449

R 18 711 - R 18 736 R 486 811 R 4 297 R 4 012 R 3 917

R 17 437 - R 17 462 R 453 687 R 3 838 R 3 553 R 3 458

R 18 737 - R 18 762 R 487 487 R 4 306 R 4 021 R 3 926

R 17 463 - R 17 488 R 454 363 R 3 847 R 3 562 R 3 468

R 18 763 - R 18 788 R 488 163 R 4 315 R 4 030 R 3 936

R 17 489 - R 17 514 R 455 039 R 3 857 R 3 572 R 3 477

R 18 789 - R 18 814 R 488 839 R 4 325 R 4 040 R 3 945

R 17 515 - R 17 540 R 455 715 R 3 866 R 3 581 R 3 486

R 18 815 - R 18 840 R 489 515 R 4 334 R 4 049 R 3 954

R 17 541 - R 17 566 R 456 391 R 3 875 R 3 591 R 3 496

R 18 841 - R 18 866 R 490 191 R 4 343 R 4 059 R 3 964

R 17 567 - R 17 592 R 457 067 R 3 885 R 3 600 R 3 505

R 18 867 - R 18 892 R 490 867 R 4 353 R 4 068 R 3 973

R 16 293 - R 18 892

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 12 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 18 893 - R 18 918 R 491 543 R 4 362 R 4 077 R 3 982

R 20 193 - R 20 218 R 525 343 R 4 830 R 4 545 R 4 450

R 18 919 - R 18 944 R 492 219 R 4 371 R 4 087 R 3 992

R 20 219 - R 20 244 R 526 019 R 4 839 R 4 555 R 4 460

R 18 945 - R 18 970 R 492 895 R 4 381 R 4 096 R 4 001

R 20 245 - R 20 270 R 526 695 R 4 849 R 4 564 R 4 469

R 18 971 - R 18 996 R 493 571 R 4 390 R 4 105 R 4 010

R 20 271 - R 20 296 R 527 371 R 4 858 R 4 573 R 4 478

R 18 997 - R 19 022 R 494 247 R 4 400 R 4 115 R 4 020

R 20 297 - R 20 322 R 528 047 R 4 868 R 4 583 R 4 488

R 19 023 - R 19 048 R 494 923 R 4 409 R 4 124 R 4 029

R 20 323 - R 20 348 R 528 723 R 4 877 R 4 592 R 4 497

R 19 049 - R 19 074 R 495 599 R 4 418 R 4 133 R 4 039

R 20 349 - R 20 374 R 529 399 R 4 886 R 4 601 R 4 507

R 19 075 - R 19 100 R 496 275 R 4 428 R 4 143 R 4 048

R 20 375 - R 20 400 R 530 075 R 4 896 R 4 611 R 4 516

R 19 101 - R 19 126 R 496 951 R 4 437 R 4 152 R 4 057

R 20 401 - R 20 426 R 530 751 R 4 905 R 4 620 R 4 525

R 19 127 - R 19 152 R 497 627 R 4 446 R 4 161 R 4 067

R 20 427 - R 20 452 R 531 427 R 4 914 R 4 629 R 4 535

R 19 153 - R 19 178 R 498 303 R 4 456 R 4 171 R 4 076

R 20 453 - R 20 478 R 532 103 R 4 924 R 4 639 R 4 544

R 19 179 - R 19 204 R 498 979 R 4 465 R 4 180 R 4 085

R 20 479 - R 20 504 R 532 779 R 4 933 R 4 648 R 4 553

R 19 205 - R 19 230 R 499 655 R 4 474 R 4 190 R 4 095

R 20 505 - R 20 530 R 533 455 R 4 942 R 4 658 R 4 563

R 19 231 - R 19 256 R 500 331 R 4 484 R 4 199 R 4 104

R 20 531 - R 20 556 R 534 131 R 4 952 R 4 667 R 4 572

R 19 257 - R 19 282 R 501 007 R 4 493 R 4 208 R 4 113

R 20 557 - R 20 582 R 534 807 R 4 961 R 4 676 R 4 581

R 19 283 - R 19 308 R 501 683 R 4 503 R 4 218 R 4 123

R 20 583 - R 20 608 R 535 483 R 4 971 R 4 686 R 4 591

R 19 309 - R 19 334 R 502 359 R 4 512 R 4 227 R 4 132

R 20 609 - R 20 634 R 536 159 R 4 980 R 4 695 R 4 600

R 19 335 - R 19 360 R 503 035 R 4 521 R 4 236 R 4 142

R 20 635 - R 20 660 R 536 835 R 4 989 R 4 704 R 4 610

R 19 361 - R 19 386 R 503 711 R 4 531 R 4 246 R 4 151

R 20 661 - R 20 686 R 537 511 R 4 999 R 4 714 R 4 619

R 19 387 - R 19 412 R 504 387 R 4 540 R 4 255 R 4 160

R 20 687 - R 20 712 R 538 187 R 5 008 R 4 723 R 4 628

R 19 413 - R 19 438 R 505 063 R 4 549 R 4 264 R 4 170

R 20 713 - R 20 738 R 538 863 R 5 017 R 4 732 R 4 638

R 19 439 - R 19 464 R 505 739 R 4 559 R 4 274 R 4 179

R 20 739 - R 20 764 R 539 539 R 5 027 R 4 742 R 4 647

R 19 465 - R 19 490 R 506 415 R 4 568 R 4 283 R 4 188

R 20 765 - R 20 790 R 540 215 R 5 036 R 4 751 R 4 656

R 19 491 - R 19 516 R 507 091 R 4 577 R 4 293 R 4 198

R 20 791 - R 20 816 R 540 891 R 5 045 R 4 761 R 4 666

R 19 517 - R 19 542 R 507 767 R 4 587 R 4 302 R 4 207

R 20 817 - R 20 842 R 541 567 R 5 055 R 4 770 R 4 675

R 19 543 - R 19 568 R 508 443 R 4 596 R 4 311 R 4 216

R 20 843 - R 20 868 R 542 243 R 5 064 R 4 779 R 4 684

R 19 569 - R 19 594 R 509 119 R 4 605 R 4 321 R 4 226

R 20 869 - R 20 894 R 542 919 R 5 073 R 4 789 R 4 694

R 19 595 - R 19 620 R 509 795 R 4 615 R 4 330 R 4 235

R 20 895 - R 20 920 R 543 595 R 5 083 R 4 798 R 4 703

R 19 621 - R 19 646 R 510 471 R 4 624 R 4 339 R 4 244

R 20 921 - R 20 946 R 544 271 R 5 092 R 4 807 R 4 712

R 19 647 - R 19 672 R 511 147 R 4 634 R 4 349 R 4 254

R 20 947 - R 20 972 R 544 947 R 5 102 R 4 817 R 4 722

R 19 673 - R 19 698 R 511 823 R 4 643 R 4 358 R 4 263

R 20 973 - R 20 998 R 545 623 R 5 111 R 4 826 R 4 731

R 19 699 - R 19 724 R 512 499 R 4 652 R 4 367 R 4 273

R 20 999 - R 21 024 R 546 299 R 5 120 R 4 835 R 4 741

R 19 725 - R 19 750 R 513 175 R 4 662 R 4 377 R 4 282

R 21 025 - R 21 050 R 546 975 R 5 130 R 4 845 R 4 750

R 19 751 - R 19 776 R 513 851 R 4 671 R 4 386 R 4 291

R 21 051 - R 21 076 R 547 651 R 5 139 R 4 854 R 4 759

R 19 777 - R 19 802 R 514 527 R 4 680 R 4 395 R 4 301

R 21 077 - R 21 102 R 548 327 R 5 148 R 4 863 R 4 769

R 19 803 - R 19 828 R 515 203 R 4 690 R 4 405 R 4 310

R 21 103 - R 21 128 R 549 003 R 5 158 R 4 873 R 4 778

R 19 829 - R 19 854 R 515 879 R 4 699 R 4 414 R 4 319

R 21 129 - R 21 154 R 549 679 R 5 167 R 4 882 R 4 787

R 19 855 - R 19 880 R 516 555 R 4 708 R 4 424 R 4 329

R 21 155 - R 21 180 R 550 355 R 5 177 R 4 892 R 4 797

R 19 881 - R 19 906 R 517 231 R 4 718 R 4 433 R 4 338

R 21 181 - R 21 206 R 551 031 R 5 187 R 4 902 R 4 807

R 19 907 - R 19 932 R 517 907 R 4 727 R 4 442 R 4 347

R 21 207 - R 21 232 R 551 707 R 5 197 R 4 912 R 4 817

R 19 933 - R 19 958 R 518 583 R 4 737 R 4 452 R 4 357

R 21 233 - R 21 258 R 552 383 R 5 207 R 4 922 R 4 827

R 19 959 - R 19 984 R 519 259 R 4 746 R 4 461 R 4 366

R 21 259 - R 21 284 R 553 059 R 5 217 R 4 932 R 4 838

R 19 985 - R 20 010 R 519 935 R 4 755 R 4 470 R 4 376

R 21 285 - R 21 310 R 553 735 R 5 227 R 4 943 R 4 848

R 20 011 - R 20 036 R 520 611 R 4 765 R 4 480 R 4 385

R 21 311 - R 21 336 R 554 411 R 5 238 R 4 953 R 4 858

R 20 037 - R 20 062 R 521 287 R 4 774 R 4 489 R 4 394

R 21 337 - R 21 362 R 555 087 R 5 248 R 4 963 R 4 868

R 20 063 - R 20 088 R 521 963 R 4 783 R 4 498 R 4 404

R 21 363 - R 21 388 R 555 763 R 5 258 R 4 973 R 4 878

R 20 089 - R 20 114 R 522 639 R 4 793 R 4 508 R 4 413

R 21 389 - R 21 414 R 556 439 R 5 268 R 4 983 R 4 888

R 20 115 - R 20 140 R 523 315 R 4 802 R 4 517 R 4 422

R 21 415 - R 21 440 R 557 115 R 5 278 R 4 993 R 4 898

R 20 141 - R 20 166 R 523 991 R 4 811 R 4 527 R 4 432

R 21 441 - R 21 466 R 557 791 R 5 288 R 5 003 R 4 909

R 20 167 - R 20 192 R 524 667 R 4 821 R 4 536 R 4 441

R 21 467 - R 21 492 R 558 467 R 5 298 R 5 014 R 4 919

R 18 893 - R 21 492

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 13 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 21 493 - R 21 518 R 559 143 R 5 309 R 5 024 R 4 929

R 22 793 - R 22 818 R 592 943 R 5 816 R 5 531 R 5 436

R 21 519 - R 21 544 R 559 819 R 5 319 R 5 034 R 4 939

R 22 819 - R 22 844 R 593 619 R 5 826 R 5 541 R 5 446

R 21 545 - R 21 570 R 560 495 R 5 329 R 5 044 R 4 949

R 22 845 - R 22 870 R 594 295 R 5 836 R 5 551 R 5 456

R 21 571 - R 21 596 R 561 171 R 5 339 R 5 054 R 4 959

R 22 871 - R 22 896 R 594 971 R 5 846 R 5 561 R 5 466

R 21 597 - R 21 622 R 561 847 R 5 349 R 5 064 R 4 969

R 22 897 - R 22 922 R 595 647 R 5 856 R 5 571 R 5 476

R 21 623 - R 21 648 R 562 523 R 5 359 R 5 074 R 4 980

R 22 923 - R 22 948 R 596 323 R 5 866 R 5 581 R 5 487

R 21 649 - R 21 674 R 563 199 R 5 369 R 5 085 R 4 990

R 22 949 - R 22 974 R 596 999 R 5 876 R 5 592 R 5 497

R 21 675 - R 21 700 R 563 875 R 5 380 R 5 095 R 5 000

R 22 975 - R 23 000 R 597 675 R 5 887 R 5 602 R 5 507

R 21 701 - R 21 726 R 564 551 R 5 390 R 5 105 R 5 010

R 23 001 - R 23 026 R 598 351 R 5 897 R 5 612 R 5 517

R 21 727 - R 21 752 R 565 227 R 5 400 R 5 115 R 5 020

R 23 027 - R 23 052 R 599 027 R 5 907 R 5 622 R 5 527

R 21 753 - R 21 778 R 565 903 R 5 410 R 5 125 R 5 030

R 23 053 - R 23 078 R 599 703 R 5 917 R 5 632 R 5 537

R 21 779 - R 21 804 R 566 579 R 5 420 R 5 135 R 5 040

R 23 079 - R 23 104 R 600 379 R 5 927 R 5 642 R 5 547

R 21 805 - R 21 830 R 567 255 R 5 430 R 5 145 R 5 051

R 23 105 - R 23 130 R 601 055 R 5 937 R 5 652 R 5 558

R 21 831 - R 21 856 R 567 931 R 5 440 R 5 155 R 5 061

R 23 131 - R 23 156 R 601 731 R 5 947 R 5 662 R 5 568

R 21 857 - R 21 882 R 568 607 R 5 451 R 5 166 R 5 071

R 23 157 - R 23 182 R 602 407 R 5 958 R 5 673 R 5 578

R 21 883 - R 21 908 R 569 283 R 5 461 R 5 176 R 5 081

R 23 183 - R 23 208 R 603 083 R 5 968 R 5 683 R 5 588

R 21 909 - R 21 934 R 569 959 R 5 471 R 5 186 R 5 091

R 23 209 - R 23 234 R 603 759 R 5 978 R 5 693 R 5 598

R 21 935 - R 21 960 R 570 635 R 5 481 R 5 196 R 5 101

R 23 235 - R 23 260 R 604 435 R 5 988 R 5 703 R 5 608

R 21 961 - R 21 986 R 571 311 R 5 491 R 5 206 R 5 111

R 23 261 - R 23 286 R 605 111 R 5 998 R 5 713 R 5 618

R 21 987 - R 22 012 R 571 987 R 5 501 R 5 216 R 5 121

R 23 287 - R 23 312 R 605 787 R 6 008 R 5 723 R 5 628

R 22 013 - R 22 038 R 572 663 R 5 511 R 5 226 R 5 132

R 23 313 - R 23 338 R 606 463 R 6 018 R 5 733 R 5 639

R 22 039 - R 22 064 R 573 339 R 5 521 R 5 237 R 5 142

R 23 339 - R 23 364 R 607 139 R 6 028 R 5 744 R 5 649

R 22 065 - R 22 090 R 574 015 R 5 532 R 5 247 R 5 152

R 23 365 - R 23 390 R 607 815 R 6 039 R 5 754 R 5 659

R 22 091 - R 22 116 R 574 691 R 5 542 R 5 257 R 5 162

R 23 391 - R 23 416 R 608 491 R 6 049 R 5 764 R 5 669

R 22 117 - R 22 142 R 575 367 R 5 552 R 5 267 R 5 172

R 23 417 - R 23 442 R 609 167 R 6 059 R 5 774 R 5 679

R 22 143 - R 22 168 R 576 043 R 5 562 R 5 277 R 5 182

R 23 443 - R 23 468 R 609 843 R 6 069 R 5 784 R 5 689

R 22 169 - R 22 194 R 576 719 R 5 572 R 5 287 R 5 192

R 23 469 - R 23 494 R 610 519 R 6 079 R 5 794 R 5 699

R 22 195 - R 22 220 R 577 395 R 5 582 R 5 297 R 5 203

R 23 495 - R 23 520 R 611 195 R 6 089 R 5 804 R 5 710

R 22 221 - R 22 246 R 578 071 R 5 592 R 5 308 R 5 213

R 23 521 - R 23 546 R 611 871 R 6 099 R 5 815 R 5 720

R 22 247 - R 22 272 R 578 747 R 5 603 R 5 318 R 5 223

R 23 547 - R 23 572 R 612 547 R 6 110 R 5 825 R 5 730

R 22 273 - R 22 298 R 579 423 R 5 613 R 5 328 R 5 233

R 23 573 - R 23 598 R 613 223 R 6 120 R 5 835 R 5 740

R 22 299 - R 22 324 R 580 099 R 5 623 R 5 338 R 5 243

R 23 599 - R 23 624 R 613 899 R 6 130 R 5 845 R 5 750

R 22 325 - R 22 350 R 580 775 R 5 633 R 5 348 R 5 253

R 23 625 - R 23 650 R 614 575 R 6 140 R 5 855 R 5 760

R 22 351 - R 22 376 R 581 451 R 5 643 R 5 358 R 5 263

R 23 651 - R 23 676 R 615 251 R 6 150 R 5 865 R 5 770

R 22 377 - R 22 402 R 582 127 R 5 653 R 5 368 R 5 274

R 23 677 - R 23 702 R 615 927 R 6 160 R 5 875 R 5 781

R 22 403 - R 22 428 R 582 803 R 5 663 R 5 379 R 5 284

R 23 703 - R 23 728 R 616 603 R 6 170 R 5 886 R 5 791

R 22 429 - R 22 454 R 583 479 R 5 674 R 5 389 R 5 294

R 23 729 - R 23 754 R 617 279 R 6 181 R 5 896 R 5 801

R 22 455 - R 22 480 R 584 155 R 5 684 R 5 399 R 5 304

R 23 755 - R 23 780 R 617 955 R 6 191 R 5 906 R 5 811

R 22 481 - R 22 506 R 584 831 R 5 694 R 5 409 R 5 314

R 23 781 - R 23 806 R 618 631 R 6 201 R 5 916 R 5 821

R 22 507 - R 22 532 R 585 507 R 5 704 R 5 419 R 5 324

R 23 807 - R 23 832 R 619 307 R 6 211 R 5 926 R 5 831

R 22 533 - R 22 558 R 586 183 R 5 714 R 5 429 R 5 334

R 23 833 - R 23 858 R 619 983 R 6 221 R 5 936 R 5 841

R 22 559 - R 22 584 R 586 859 R 5 724 R 5 439 R 5 345

R 23 859 - R 23 884 R 620 659 R 6 231 R 5 946 R 5 852

R 22 585 - R 22 610 R 587 535 R 5 734 R 5 450 R 5 355

R 23 885 - R 23 910 R 621 335 R 6 241 R 5 957 R 5 862

R 22 611 - R 22 636 R 588 211 R 5 745 R 5 460 R 5 365

R 23 911 - R 23 936 R 622 011 R 6 252 R 5 967 R 5 872

R 22 637 - R 22 662 R 588 887 R 5 755 R 5 470 R 5 375

R 23 937 - R 23 962 R 622 687 R 6 262 R 5 977 R 5 882

R 22 663 - R 22 688 R 589 563 R 5 765 R 5 480 R 5 385

R 23 963 - R 23 988 R 623 363 R 6 272 R 5 987 R 5 892

R 22 689 - R 22 714 R 590 239 R 5 775 R 5 490 R 5 395

R 23 989 - R 24 014 R 624 039 R 6 282 R 5 997 R 5 902

R 22 715 - R 22 740 R 590 915 R 5 785 R 5 500 R 5 405

R 24 015 - R 24 040 R 624 715 R 6 292 R 6 007 R 5 912

R 22 741 - R 22 766 R 591 591 R 5 795 R 5 510 R 5 416

R 24 041 - R 24 066 R 625 391 R 6 302 R 6 017 R 5 923

R 22 767 - R 22 792 R 592 267 R 5 805 R 5 521 R 5 426

R 24 067 - R 24 092 R 626 067 R 6 312 R 6 028 R 5 933

R 21 493 - R 24 092

TABLE B

EFFECTIVE DATE 2016.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 6 Page 14 of 14

FORTNIGHTLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 24 093 - R 24 118 R 626 743 R 6 323 R 6 038 R 5 943

R 25 263 - R 25 288 R 657 163 R 6 779 R 6 494 R 6 399

R 24 119 - R 24 144 R 627 419 R 6 333 R 6 048 R 5 953

R 25 289 - R 25 314 R 657 839 R 6 789 R 6 504 R 6 409

R 24 145 - R 24 170 R 628 095 R 6 343 R 6 058 R 5 963

R 25 315 - R 25 340 R 658 515 R 6 799 R 6 514 R 6 419

R 24 171 - R 24 196 R 628 771 R 6 353 R 6 068 R 5 973

R 25 341 - R 25 366 R 659 191 R 6 809 R 6 524 R 6 430

R 24 197 - R 24 222 R 629 447 R 6 363 R 6 078 R 5 983

R 25 367 - R 25 392 R 659 867 R 6 819 R 6 535 R 6 440

R 24 223 - R 24 248 R 630 123 R 6 373 R 6 088 R 5 994

R 25 393 - R 25 418 R 660 543 R 6 830 R 6 545 R 6 450

R 24 249 - R 24 274 R 630 799 R 6 383 R 6 099 R 6 004

R 25 419 - R 25 444 R 661 219 R 6 840 R 6 555 R 6 460

R 24 275 - R 24 300 R 631 475 R 6 394 R 6 109 R 6 014

R 25 445 - R 25 470 R 661 895 R 6 850 R 6 565 R 6 470

R 24 301 - R 24 326 R 632 151 R 6 404 R 6 119 R 6 024

R 25 471 - R 25 496 R 662 571 R 6 860 R 6 575 R 6 480

R 24 327 - R 24 352 R 632 827 R 6 414 R 6 129 R 6 034

R 25 497 - R 25 522 R 663 247 R 6 870 R 6 585 R 6 490

R 24 353 - R 24 378 R 633 503 R 6 424 R 6 139 R 6 044

R 25 523 - R 25 548 R 663 923 R 6 880 R 6 595 R 6 501

R 24 379 - R 24 404 R 634 179 R 6 434 R 6 149 R 6 054

R 25 549 - R 25 574 R 664 599 R 6 890 R 6 606 R 6 511

R 24 405 - R 24 430 R 634 855 R 6 444 R 6 159 R 6 065

R 25 575 - R 25 600 R 665 275 R 6 901 R 6 616 R 6 521

R 24 431 - R 24 456 R 635 531 R 6 454 R 6 169 R 6 075

R 25 601 - R 25 626 R 665 951 R 6 911 R 6 626 R 6 531

R 24 457 - R 24 482 R 636 207 R 6 465 R 6 180 R 6 085

R 25 627 - R 25 652 R 666 627 R 6 921 R 6 636 R 6 541

R 24 483 - R 24 508 R 636 883 R 6 475 R 6 190 R 6 095

R 25 653 - R 25 678 R 667 303 R 6 931 R 6 646 R 6 551

R 24 509 - R 24 534 R 637 559 R 6 485 R 6 200 R 6 105

R 25 679 - R 25 704 R 667 979 R 6 941 R 6 656 R 6 561

R 24 535 - R 24 560 R 638 235 R 6 495 R 6 210 R 6 115

R 25 705 - R 25 730 R 668 655 R 6 951 R 6 666 R 6 572

R 24 561 - R 24 586 R 638 911 R 6 505 R 6 220 R 6 125

R 25 731 - R 25 756 R 669 331 R 6 961 R 6 676 R 6 582

R 24 587 - R 24 612 R 639 587 R 6 515 R 6 230 R 6 135

R 25 757 - R 25 782 R 670 007 R 6 972 R 6 687 R 6 592

R 24 613 - R 24 638 R 640 263 R 6 525 R 6 240 R 6 146

R 25 783 - R 25 808 R 670 683 R 6 982 R 6 697 R 6 602

R 24 639 - R 24 664 R 640 939 R 6 535 R 6 251 R 6 156

R 25 809 - R 25 834 R 671 359 R 6 992 R 6 707 R 6 612

R 24 665 - R 24 690 R 641 615 R 6 546 R 6 261 R 6 166

R 25 835 - R 25 860 R 672 035 R 7 002 R 6 717 R 6 622

R 24 691 - R 24 716 R 642 291 R 6 556 R 6 271 R 6 176

R 25 861 - R 25 886 R 672 711 R 7 012 R 6 727 R 6 632

R 24 717 - R 24 742 R 642 967 R 6 566 R 6 281 R 6 186

R 25 887 - R 25 912 R 673 387 R 7 022 R 6 737 R 6 642

R 24 743 - R 24 768 R 643 643 R 6 576 R 6 291 R 6 196

R 25 913 - R 25 938 R 674 063 R 7 032 R 6 747 R 6 653

R 24 769 - R 24 794 R 644 319 R 6 586 R 6 301 R 6 206

R 25 939 - R 25 964 R 674 739 R 7 042 R 6 758 R 6 663

R 24 795 - R 24 820 R 644 995 R 6 596 R 6 311 R 6 217

R 25 965 - R 25 990 R 675 415 R 7 053 R 6 768 R 6 673

R 24 821 - R 24 846 R 645 671 R 6 606 R 6 322 R 6 227

R 25 991 - R 26 016 R 676 091 R 7 063 R 6 778 R 6 683

R 24 847 - R 24 872 R 646 347 R 6 617 R 6 332 R 6 237

R 26 017 - R 26 042 R 676 767 R 7 073 R 6 788 R 6 693

R 24 873 - R 24 898 R 647 023 R 6 627 R 6 342 R 6 247

R 26 043 - R 26 068 R 677 443 R 7 083 R 6 798 R 6 703

R 24 899 - R 24 924 R 647 699 R 6 637 R 6 352 R 6 257

R 26 069 - R 26 094 R 678 119 R 7 093 R 6 808 R 6 713

R 24 925 - R 24 950 R 648 375 R 6 647 R 6 362 R 6 267

R 26 095 - R 26 120 R 678 795 R 7 103 R 6 818 R 6 724

R 24 951 - R 24 976 R 649 051 R 6 657 R 6 372 R 6 277

R 26 121 - R 26 146 R 679 471 R 7 113 R 6 829 R 6 734

R 24 977 - R 25 002 R 649 727 R 6 667 R 6 382 R 6 288

R 26 147 - R 26 172 R 680 147 R 7 124 R 6 839 R 6 744

R 25 003 - R 25 028 R 650 403 R 6 677 R 6 393 R 6 298

R 26 173 - R 26 198 R 680 823 R 7 134 R 6 849 R 6 754

R 25 029 - R 25 054 R 651 079 R 6 688 R 6 403 R 6 308

R 26 199 - R 26 224 R 681 499 R 7 144 R 6 859 R 6 764

R 25 055 - R 25 080 R 651 755 R 6 698 R 6 413 R 6 318

R 26 225 - R 26 250 R 682 175 R 7 154 R 6 869 R 6 774

R 25 081 - R 25 106 R 652 431 R 6 708 R 6 423 R 6 328

R 26 251 - R 26 276 R 682 851 R 7 164 R 6 879 R 6 784

R 25 107 - R 25 132 R 653 107 R 6 718 R 6 433 R 6 338

R 26 277 - R 26 302 R 683 527 R 7 174 R 6 889 R 6 795

R 25 133 - R 25 158 R 653 783 R 6 728 R 6 443 R 6 348

R 26 303 - R 26 328 R 684 203 R 7 184 R 6 900 R 6 805

R 25 159 - R 25 184 R 654 459 R 6 738 R 6 453 R 6 359

R 26 329 - R 26 354 R 684 879 R 7 195 R 6 910 R 6 815

R 25 185 - R 25 210 R 655 135 R 6 748 R 6 464 R 6 369

R 26 355 - R 26 380 R 685 555 R 7 205 R 6 920 R 6 825

R 25 211 - R 25 236 R 655 811 R 6 759 R 6 474 R 6 379

R 26 381 - R 26 406 R 686 231 R 7 215 R 6 930 R 6 835

R 25 237 - R 25 262 R 656 487 R 6 769 R 6 484 R 6 389

R 26 407 - R 26 432 R 686 907 R 7 225 R 6 940 R 6 845

R 24 093 - R 26 432

TABLE B

If the table is inadequate: Add R7,225 (under 65), R6,940 (65 to 74) or R6,845 (over 75) to the result of [41% X (actual annual remuneration less R26,419.5)]. Apply rounding to the end result by disregarding the cents.

Note: R26,419.5 is the average between R26,407 and R26,432

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 1 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 0 - R 4 979 R 59 748 R 0 R 0 R 0

R 5 274 - R 5 279 R 63 318 R 0 R 0 R 0

R 4 980 - R 4 985 R 59 790 R 0 R 0 R 0

R 5 280 - R 5 285 R 63 390 R 0 R 0 R 0

R 4 986 - R 4 991 R 59 862 R 0 R 0 R 0

R 5 286 - R 5 291 R 63 462 R 0 R 0 R 0

R 4 992 - R 4 997 R 59 934 R 0 R 0 R 0

R 5 292 - R 5 297 R 63 534 R 0 R 0 R 0

R 4 998 - R 5 003 R 60 006 R 0 R 0 R 0

R 5 298 - R 5 303 R 63 606 R 0 R 0 R 0

R 5 004 - R 5 009 R 60 078 R 0 R 0 R 0

R 5 304 - R 5 309 R 63 678 R 0 R 0 R 0

R 5 010 - R 5 015 R 60 150 R 0 R 0 R 0

R 5 310 - R 5 315 R 63 750 R 0 R 0 R 0

R 5 016 - R 5 021 R 60 222 R 0 R 0 R 0

R 5 316 - R 5 321 R 63 822 R 0 R 0 R 0

R 5 022 - R 5 027 R 60 294 R 0 R 0 R 0

R 5 322 - R 5 327 R 63 894 R 0 R 0 R 0

R 5 028 - R 5 033 R 60 366 R 0 R 0 R 0

R 5 328 - R 5 333 R 63 966 R 0 R 0 R 0

R 5 034 - R 5 039 R 60 438 R 0 R 0 R 0

R 5 334 - R 5 339 R 64 038 R 0 R 0 R 0

R 5 040 - R 5 045 R 60 510 R 0 R 0 R 0

R 5 340 - R 5 345 R 64 110 R 0 R 0 R 0

R 5 046 - R 5 051 R 60 582 R 0 R 0 R 0

R 5 346 - R 5 351 R 64 182 R 0 R 0 R 0

R 5 052 - R 5 057 R 60 654 R 0 R 0 R 0

R 5 352 - R 5 357 R 64 254 R 0 R 0 R 0

R 5 058 - R 5 063 R 60 726 R 0 R 0 R 0

R 5 358 - R 5 363 R 64 326 R 0 R 0 R 0

R 5 064 - R 5 069 R 60 798 R 0 R 0 R 0

R 5 364 - R 5 369 R 64 398 R 0 R 0 R 0

R 5 070 - R 5 075 R 60 870 R 0 R 0 R 0

R 5 370 - R 5 375 R 64 470 R 0 R 0 R 0

R 5 076 - R 5 081 R 60 942 R 0 R 0 R 0

R 5 376 - R 5 381 R 64 542 R 0 R 0 R 0

R 5 082 - R 5 087 R 61 014 R 0 R 0 R 0

R 5 382 - R 5 387 R 64 614 R 0 R 0 R 0

R 5 088 - R 5 093 R 61 086 R 0 R 0 R 0

R 5 388 - R 5 393 R 64 686 R 0 R 0 R 0

R 5 094 - R 5 099 R 61 158 R 0 R 0 R 0

R 5 394 - R 5 399 R 64 758 R 0 R 0 R 0

R 5 100 - R 5 105 R 61 230 R 0 R 0 R 0

R 5 400 - R 5 405 R 64 830 R 0 R 0 R 0

R 5 106 - R 5 111 R 61 302 R 0 R 0 R 0

R 5 406 - R 5 411 R 64 902 R 0 R 0 R 0

R 5 112 - R 5 117 R 61 374 R 0 R 0 R 0

R 5 412 - R 5 417 R 64 974 R 0 R 0 R 0

R 5 118 - R 5 123 R 61 446 R 0 R 0 R 0

R 5 418 - R 5 423 R 65 046 R 0 R 0 R 0

R 5 124 - R 5 129 R 61 518 R 0 R 0 R 0

R 5 424 - R 5 429 R 65 118 R 0 R 0 R 0

R 5 130 - R 5 135 R 61 590 R 0 R 0 R 0

R 5 430 - R 5 435 R 65 190 R 0 R 0 R 0

R 5 136 - R 5 141 R 61 662 R 0 R 0 R 0

R 5 436 - R 5 441 R 65 262 R 0 R 0 R 0

R 5 142 - R 5 147 R 61 734 R 0 R 0 R 0

R 5 442 - R 5 447 R 65 334 R 0 R 0 R 0

R 5 148 - R 5 153 R 61 806 R 0 R 0 R 0

R 5 448 - R 5 453 R 65 406 R 0 R 0 R 0

R 5 154 - R 5 159 R 61 878 R 0 R 0 R 0

R 5 454 - R 5 459 R 65 478 R 0 R 0 R 0

R 5 160 - R 5 165 R 61 950 R 0 R 0 R 0

R 5 460 - R 5 465 R 65 550 R 0 R 0 R 0

R 5 166 - R 5 171 R 62 022 R 0 R 0 R 0

R 5 466 - R 5 471 R 65 622 R 0 R 0 R 0

R 5 172 - R 5 177 R 62 094 R 0 R 0 R 0

R 5 472 - R 5 477 R 65 694 R 0 R 0 R 0

R 5 178 - R 5 183 R 62 166 R 0 R 0 R 0

R 5 478 - R 5 483 R 65 766 R 0 R 0 R 0

R 5 184 - R 5 189 R 62 238 R 0 R 0 R 0

R 5 484 - R 5 489 R 65 838 R 0 R 0 R 0

R 5 190 - R 5 195 R 62 310 R 0 R 0 R 0

R 5 490 - R 5 495 R 65 910 R 0 R 0 R 0

R 5 196 - R 5 201 R 62 382 R 0 R 0 R 0

R 5 496 - R 5 501 R 65 982 R 0 R 0 R 0

R 5 202 - R 5 207 R 62 454 R 0 R 0 R 0

R 5 502 - R 5 507 R 66 054 R 0 R 0 R 0

R 5 208 - R 5 213 R 62 526 R 0 R 0 R 0

R 5 508 - R 5 513 R 66 126 R 0 R 0 R 0

R 5 214 - R 5 219 R 62 598 R 0 R 0 R 0

R 5 514 - R 5 519 R 66 198 R 0 R 0 R 0

R 5 220 - R 5 225 R 62 670 R 0 R 0 R 0

R 5 520 - R 5 525 R 66 270 R 0 R 0 R 0

R 5 226 - R 5 231 R 62 742 R 0 R 0 R 0

R 5 526 - R 5 531 R 66 342 R 0 R 0 R 0

R 5 232 - R 5 237 R 62 814 R 0 R 0 R 0

R 5 532 - R 5 537 R 66 414 R 0 R 0 R 0

R 5 238 - R 5 243 R 62 886 R 0 R 0 R 0

R 5 538 - R 5 543 R 66 486 R 0 R 0 R 0

R 5 244 - R 5 249 R 62 958 R 0 R 0 R 0

R 5 544 - R 5 549 R 66 558 R 0 R 0 R 0

R 5 250 - R 5 255 R 63 030 R 0 R 0 R 0

R 5 550 - R 5 555 R 66 630 R 0 R 0 R 0

R 5 256 - R 5 261 R 63 102 R 0 R 0 R 0

R 5 556 - R 5 561 R 66 702 R 0 R 0 R 0

R 5 262 - R 5 267 R 63 174 R 0 R 0 R 0

R 5 562 - R 5 567 R 66 774 R 0 R 0 R 0

R 5 268 - R 5 273 R 63 246 R 0 R 0 R 0

R 5 568 - R 5 573 R 66 846 R 0 R 0 R 0

R 0 - R 5 573 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 2 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 5 574 - R 5 579 R 66 918 R 0 R 0 R 0

R 5 874 - R 5 879 R 70 518 R 0 R 0 R 0

R 5 580 - R 5 585 R 66 990 R 0 R 0 R 0

R 5 880 - R 5 885 R 70 590 R 0 R 0 R 0

R 5 586 - R 5 591 R 67 062 R 0 R 0 R 0

R 5 886 - R 5 891 R 70 662 R 0 R 0 R 0

R 5 592 - R 5 597 R 67 134 R 0 R 0 R 0

R 5 892 - R 5 897 R 70 734 R 0 R 0 R 0

R 5 598 - R 5 603 R 67 206 R 0 R 0 R 0

R 5 898 - R 5 903 R 70 806 R 0 R 0 R 0

R 5 604 - R 5 609 R 67 278 R 0 R 0 R 0

R 5 904 - R 5 909 R 70 878 R 0 R 0 R 0

R 5 610 - R 5 615 R 67 350 R 0 R 0 R 0

R 5 910 - R 5 915 R 70 950 R 0 R 0 R 0

R 5 616 - R 5 621 R 67 422 R 0 R 0 R 0

R 5 916 - R 5 921 R 71 022 R 0 R 0 R 0

R 5 622 - R 5 627 R 67 494 R 0 R 0 R 0

R 5 922 - R 5 927 R 71 094 R 0 R 0 R 0

R 5 628 - R 5 633 R 67 566 R 0 R 0 R 0

R 5 928 - R 5 933 R 71 166 R 0 R 0 R 0

R 5 634 - R 5 639 R 67 638 R 0 R 0 R 0

R 5 934 - R 5 939 R 71 238 R 0 R 0 R 0

R 5 640 - R 5 645 R 67 710 R 0 R 0 R 0

R 5 940 - R 5 945 R 71 310 R 0 R 0 R 0

R 5 646 - R 5 651 R 67 782 R 0 R 0 R 0

R 5 946 - R 5 951 R 71 382 R 0 R 0 R 0

R 5 652 - R 5 657 R 67 854 R 0 R 0 R 0

R 5 952 - R 5 957 R 71 454 R 0 R 0 R 0

R 5 658 - R 5 663 R 67 926 R 0 R 0 R 0

R 5 958 - R 5 963 R 71 526 R 0 R 0 R 0

R 5 664 - R 5 669 R 67 998 R 0 R 0 R 0

R 5 964 - R 5 969 R 71 598 R 0 R 0 R 0

R 5 670 - R 5 675 R 68 070 R 0 R 0 R 0

R 5 970 - R 5 975 R 71 670 R 0 R 0 R 0

R 5 676 - R 5 681 R 68 142 R 0 R 0 R 0

R 5 976 - R 5 981 R 71 742 R 0 R 0 R 0

R 5 682 - R 5 687 R 68 214 R 0 R 0 R 0

R 5 982 - R 5 987 R 71 814 R 0 R 0 R 0

R 5 688 - R 5 693 R 68 286 R 0 R 0 R 0

R 5 988 - R 5 993 R 71 886 R 0 R 0 R 0

R 5 694 - R 5 699 R 68 358 R 0 R 0 R 0

R 5 994 - R 5 999 R 71 958 R 0 R 0 R 0

R 5 700 - R 5 705 R 68 430 R 0 R 0 R 0

R 6 000 - R 6 005 R 72 030 R 0 R 0 R 0

R 5 706 - R 5 711 R 68 502 R 0 R 0 R 0

R 6 006 - R 6 011 R 72 102 R 0 R 0 R 0

R 5 712 - R 5 717 R 68 574 R 0 R 0 R 0

R 6 012 - R 6 017 R 72 174 R 0 R 0 R 0

R 5 718 - R 5 723 R 68 646 R 0 R 0 R 0

R 6 018 - R 6 023 R 72 246 R 0 R 0 R 0

R 5 724 - R 5 729 R 68 718 R 0 R 0 R 0

R 6 024 - R 6 029 R 72 318 R 0 R 0 R 0

R 5 730 - R 5 735 R 68 790 R 0 R 0 R 0

R 6 030 - R 6 035 R 72 390 R 0 R 0 R 0

R 5 736 - R 5 741 R 68 862 R 0 R 0 R 0

R 6 036 - R 6 041 R 72 462 R 0 R 0 R 0

R 5 742 - R 5 747 R 68 934 R 0 R 0 R 0

R 6 042 - R 6 047 R 72 534 R 0 R 0 R 0

R 5 748 - R 5 753 R 69 006 R 0 R 0 R 0

R 6 048 - R 6 053 R 72 606 R 0 R 0 R 0

R 5 754 - R 5 759 R 69 078 R 0 R 0 R 0

R 6 054 - R 6 059 R 72 678 R 0 R 0 R 0

R 5 760 - R 5 765 R 69 150 R 0 R 0 R 0

R 6 060 - R 6 065 R 72 750 R 0 R 0 R 0

R 5 766 - R 5 771 R 69 222 R 0 R 0 R 0

R 6 066 - R 6 071 R 72 822 R 0 R 0 R 0

R 5 772 - R 5 777 R 69 294 R 0 R 0 R 0

R 6 072 - R 6 077 R 72 894 R 0 R 0 R 0

R 5 778 - R 5 783 R 69 366 R 0 R 0 R 0

R 6 078 - R 6 083 R 72 966 R 0 R 0 R 0

R 5 784 - R 5 789 R 69 438 R 0 R 0 R 0

R 6 084 - R 6 089 R 73 038 R 0 R 0 R 0

R 5 790 - R 5 795 R 69 510 R 0 R 0 R 0

R 6 090 - R 6 095 R 73 110 R 0 R 0 R 0

R 5 796 - R 5 801 R 69 582 R 0 R 0 R 0

R 6 096 - R 6 101 R 73 182 R 0 R 0 R 0

R 5 802 - R 5 807 R 69 654 R 0 R 0 R 0

R 6 102 - R 6 107 R 73 254 R 0 R 0 R 0

R 5 808 - R 5 813 R 69 726 R 0 R 0 R 0

R 6 108 - R 6 113 R 73 326 R 0 R 0 R 0

R 5 814 - R 5 819 R 69 798 R 0 R 0 R 0

R 6 114 - R 6 119 R 73 398 R 0 R 0 R 0

R 5 820 - R 5 825 R 69 870 R 0 R 0 R 0

R 6 120 - R 6 125 R 73 470 R 0 R 0 R 0

R 5 826 - R 5 831 R 69 942 R 0 R 0 R 0

R 6 126 - R 6 131 R 73 542 R 0 R 0 R 0

R 5 832 - R 5 837 R 70 014 R 0 R 0 R 0

R 6 132 - R 6 137 R 73 614 R 0 R 0 R 0

R 5 838 - R 5 843 R 70 086 R 0 R 0 R 0

R 6 138 - R 6 143 R 73 686 R 0 R 0 R 0

R 5 844 - R 5 849 R 70 158 R 0 R 0 R 0

R 6 144 - R 6 149 R 73 758 R 0 R 0 R 0

R 5 850 - R 5 855 R 70 230 R 0 R 0 R 0

R 6 150 - R 6 155 R 73 830 R 0 R 0 R 0

R 5 856 - R 5 861 R 70 302 R 0 R 0 R 0

R 6 156 - R 6 161 R 73 902 R 0 R 0 R 0

R 5 862 - R 5 867 R 70 374 R 0 R 0 R 0

R 6 162 - R 6 167 R 73 974 R 0 R 0 R 0

R 5 868 - R 5 873 R 70 446 R 0 R 0 R 0

R 6 168 - R 6 173 R 74 046 R 0 R 0 R 0

R 5 574 - R 6 173 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 3 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 6 174 - R 6 184 R 74 148 R 0 R 0 R 0

R 6 724 - R 6 734 R 80 748 R 86 R 0 R 0

R 6 185 - R 6 195 R 74 280 R 0 R 0 R 0

R 6 735 - R 6 745 R 80 880 R 88 R 0 R 0

R 6 196 - R 6 206 R 74 412 R 0 R 0 R 0

R 6 746 - R 6 756 R 81 012 R 90 R 0 R 0

R 6 207 - R 6 217 R 74 544 R 0 R 0 R 0

R 6 757 - R 6 767 R 81 144 R 92 R 0 R 0

R 6 218 - R 6 228 R 74 676 R 0 R 0 R 0

R 6 768 - R 6 778 R 81 276 R 94 R 0 R 0

R 6 229 - R 6 239 R 74 808 R 0 R 0 R 0

R 6 779 - R 6 789 R 81 408 R 96 R 0 R 0

R 6 240 - R 6 250 R 74 940 R 0 R 0 R 0

R 6 790 - R 6 800 R 81 540 R 98 R 0 R 0

R 6 251 - R 6 261 R 75 072 R 1 R 0 R 0

R 6 801 - R 6 811 R 81 672 R 100 R 0 R 0

R 6 262 - R 6 272 R 75 204 R 3 R 0 R 0

R 6 812 - R 6 822 R 81 804 R 102 R 0 R 0

R 6 273 - R 6 283 R 75 336 R 5 R 0 R 0

R 6 823 - R 6 833 R 81 936 R 104 R 0 R 0

R 6 284 - R 6 294 R 75 468 R 7 R 0 R 0

R 6 834 - R 6 844 R 82 068 R 106 R 0 R 0

R 6 295 - R 6 305 R 75 600 R 9 R 0 R 0

R 6 845 - R 6 855 R 82 200 R 108 R 0 R 0

R 6 306 - R 6 316 R 75 732 R 11 R 0 R 0

R 6 856 - R 6 866 R 82 332 R 110 R 0 R 0

R 6 317 - R 6 327 R 75 864 R 13 R 0 R 0

R 6 867 - R 6 877 R 82 464 R 112 R 0 R 0

R 6 328 - R 6 338 R 75 996 R 15 R 0 R 0

R 6 878 - R 6 888 R 82 596 R 114 R 0 R 0

R 6 339 - R 6 349 R 76 128 R 17 R 0 R 0

R 6 889 - R 6 899 R 82 728 R 116 R 0 R 0

R 6 350 - R 6 360 R 76 260 R 19 R 0 R 0

R 6 900 - R 6 910 R 82 860 R 118 R 0 R 0

R 6 361 - R 6 371 R 76 392 R 21 R 0 R 0

R 6 911 - R 6 921 R 82 992 R 120 R 0 R 0

R 6 372 - R 6 382 R 76 524 R 23 R 0 R 0

R 6 922 - R 6 932 R 83 124 R 122 R 0 R 0

R 6 383 - R 6 393 R 76 656 R 25 R 0 R 0

R 6 933 - R 6 943 R 83 256 R 124 R 0 R 0

R 6 394 - R 6 404 R 76 788 R 27 R 0 R 0

R 6 944 - R 6 954 R 83 388 R 126 R 0 R 0

R 6 405 - R 6 415 R 76 920 R 29 R 0 R 0

R 6 955 - R 6 965 R 83 520 R 128 R 0 R 0

R 6 416 - R 6 426 R 77 052 R 31 R 0 R 0

R 6 966 - R 6 976 R 83 652 R 130 R 0 R 0

R 6 427 - R 6 437 R 77 184 R 33 R 0 R 0

R 6 977 - R 6 987 R 83 784 R 132 R 0 R 0

R 6 438 - R 6 448 R 77 316 R 35 R 0 R 0

R 6 988 - R 6 998 R 83 916 R 134 R 0 R 0

R 6 449 - R 6 459 R 77 448 R 37 R 0 R 0

R 6 999 - R 7 009 R 84 048 R 136 R 0 R 0

R 6 460 - R 6 470 R 77 580 R 39 R 0 R 0

R 7 010 - R 7 020 R 84 180 R 138 R 0 R 0

R 6 471 - R 6 481 R 77 712 R 41 R 0 R 0

R 7 021 - R 7 031 R 84 312 R 140 R 0 R 0

R 6 482 - R 6 492 R 77 844 R 43 R 0 R 0

R 7 032 - R 7 042 R 84 444 R 142 R 0 R 0

R 6 493 - R 6 503 R 77 976 R 45 R 0 R 0

R 7 043 - R 7 053 R 84 576 R 144 R 0 R 0

R 6 504 - R 6 514 R 78 108 R 47 R 0 R 0

R 7 054 - R 7 064 R 84 708 R 146 R 0 R 0

R 6 515 - R 6 525 R 78 240 R 49 R 0 R 0

R 7 065 - R 7 075 R 84 840 R 148 R 0 R 0

R 6 526 - R 6 536 R 78 372 R 51 R 0 R 0

R 7 076 - R 7 086 R 84 972 R 150 R 0 R 0

R 6 537 - R 6 547 R 78 504 R 53 R 0 R 0

R 7 087 - R 7 097 R 85 104 R 152 R 0 R 0

R 6 548 - R 6 558 R 78 636 R 55 R 0 R 0

R 7 098 - R 7 108 R 85 236 R 154 R 0 R 0

R 6 559 - R 6 569 R 78 768 R 57 R 0 R 0

R 7 109 - R 7 119 R 85 368 R 156 R 0 R 0

R 6 570 - R 6 580 R 78 900 R 59 R 0 R 0

R 7 120 - R 7 130 R 85 500 R 158 R 0 R 0

R 6 581 - R 6 591 R 79 032 R 60 R 0 R 0

R 7 131 - R 7 141 R 85 632 R 159 R 0 R 0

R 6 592 - R 6 602 R 79 164 R 62 R 0 R 0

R 7 142 - R 7 152 R 85 764 R 161 R 0 R 0

R 6 603 - R 6 613 R 79 296 R 64 R 0 R 0

R 7 153 - R 7 163 R 85 896 R 163 R 0 R 0

R 6 614 - R 6 624 R 79 428 R 66 R 0 R 0

R 7 164 - R 7 174 R 86 028 R 165 R 0 R 0

R 6 625 - R 6 635 R 79 560 R 68 R 0 R 0

R 7 175 - R 7 185 R 86 160 R 167 R 0 R 0

R 6 636 - R 6 646 R 79 692 R 70 R 0 R 0

R 7 186 - R 7 196 R 86 292 R 169 R 0 R 0

R 6 647 - R 6 657 R 79 824 R 72 R 0 R 0

R 7 197 - R 7 207 R 86 424 R 171 R 0 R 0

R 6 658 - R 6 668 R 79 956 R 74 R 0 R 0

R 7 208 - R 7 218 R 86 556 R 173 R 0 R 0

R 6 669 - R 6 679 R 80 088 R 76 R 0 R 0

R 7 219 - R 7 229 R 86 688 R 175 R 0 R 0

R 6 680 - R 6 690 R 80 220 R 78 R 0 R 0

R 7 230 - R 7 240 R 86 820 R 177 R 0 R 0

R 6 691 - R 6 701 R 80 352 R 80 R 0 R 0

R 7 241 - R 7 251 R 86 952 R 179 R 0 R 0

R 6 702 - R 6 712 R 80 484 R 82 R 0 R 0

R 7 252 - R 7 262 R 87 084 R 181 R 0 R 0

R 6 713 - R 6 723 R 80 616 R 84 R 0 R 0

R 7 263 - R 7 273 R 87 216 R 183 R 0 R 0

R 6 174 - R 7 273 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 4 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 7 274 - R 7 284 R 87 348 R 185 R 0 R 0

R 7 824 - R 7 834 R 93 948 R 284 R 0 R 0

R 7 285 - R 7 295 R 87 480 R 187 R 0 R 0

R 7 835 - R 7 845 R 94 080 R 286 R 0 R 0

R 7 296 - R 7 306 R 87 612 R 189 R 0 R 0

R 7 846 - R 7 856 R 94 212 R 288 R 0 R 0

R 7 307 - R 7 317 R 87 744 R 191 R 0 R 0

R 7 857 - R 7 867 R 94 344 R 290 R 0 R 0

R 7 318 - R 7 328 R 87 876 R 193 R 0 R 0

R 7 868 - R 7 878 R 94 476 R 292 R 0 R 0

R 7 329 - R 7 339 R 88 008 R 195 R 0 R 0

R 7 879 - R 7 889 R 94 608 R 294 R 0 R 0

R 7 340 - R 7 350 R 88 140 R 197 R 0 R 0

R 7 890 - R 7 900 R 94 740 R 296 R 0 R 0

R 7 351 - R 7 361 R 88 272 R 199 R 0 R 0

R 7 901 - R 7 911 R 94 872 R 298 R 0 R 0

R 7 362 - R 7 372 R 88 404 R 201 R 0 R 0

R 7 912 - R 7 922 R 95 004 R 300 R 0 R 0

R 7 373 - R 7 383 R 88 536 R 203 R 0 R 0

R 7 923 - R 7 933 R 95 136 R 302 R 0 R 0

R 7 384 - R 7 394 R 88 668 R 205 R 0 R 0

R 7 934 - R 7 944 R 95 268 R 304 R 0 R 0

R 7 395 - R 7 405 R 88 800 R 207 R 0 R 0

R 7 945 - R 7 955 R 95 400 R 306 R 0 R 0

R 7 406 - R 7 416 R 88 932 R 209 R 0 R 0

R 7 956 - R 7 966 R 95 532 R 308 R 0 R 0

R 7 417 - R 7 427 R 89 064 R 211 R 0 R 0

R 7 967 - R 7 977 R 95 664 R 310 R 0 R 0

R 7 428 - R 7 438 R 89 196 R 213 R 0 R 0

R 7 978 - R 7 988 R 95 796 R 312 R 0 R 0

R 7 439 - R 7 449 R 89 328 R 215 R 0 R 0

R 7 989 - R 7 999 R 95 928 R 314 R 0 R 0

R 7 450 - R 7 460 R 89 460 R 217 R 0 R 0

R 8 000 - R 8 010 R 96 060 R 316 R 0 R 0

R 7 461 - R 7 471 R 89 592 R 219 R 0 R 0

R 8 011 - R 8 021 R 96 192 R 318 R 0 R 0

R 7 472 - R 7 482 R 89 724 R 221 R 0 R 0

R 8 022 - R 8 032 R 96 324 R 320 R 0 R 0

R 7 483 - R 7 493 R 89 856 R 223 R 0 R 0

R 8 033 - R 8 043 R 96 456 R 322 R 0 R 0

R 7 494 - R 7 504 R 89 988 R 225 R 0 R 0

R 8 044 - R 8 054 R 96 588 R 324 R 0 R 0

R 7 505 - R 7 515 R 90 120 R 227 R 0 R 0

R 8 055 - R 8 065 R 96 720 R 326 R 0 R 0

R 7 516 - R 7 526 R 90 252 R 229 R 0 R 0

R 8 066 - R 8 076 R 96 852 R 328 R 0 R 0

R 7 527 - R 7 537 R 90 384 R 231 R 0 R 0

R 8 077 - R 8 087 R 96 984 R 330 R 0 R 0

R 7 538 - R 7 548 R 90 516 R 233 R 0 R 0

R 8 088 - R 8 098 R 97 116 R 332 R 0 R 0

R 7 549 - R 7 559 R 90 648 R 235 R 0 R 0

R 8 099 - R 8 109 R 97 248 R 334 R 0 R 0

R 7 560 - R 7 570 R 90 780 R 237 R 0 R 0

R 8 110 - R 8 120 R 97 380 R 336 R 0 R 0

R 7 571 - R 7 581 R 90 912 R 239 R 0 R 0

R 8 121 - R 8 131 R 97 512 R 338 R 0 R 0

R 7 582 - R 7 592 R 91 044 R 241 R 0 R 0

R 8 132 - R 8 142 R 97 644 R 340 R 0 R 0

R 7 593 - R 7 603 R 91 176 R 243 R 0 R 0

R 8 143 - R 8 153 R 97 776 R 342 R 0 R 0

R 7 604 - R 7 614 R 91 308 R 245 R 0 R 0

R 8 154 - R 8 164 R 97 908 R 344 R 0 R 0

R 7 615 - R 7 625 R 91 440 R 247 R 0 R 0

R 8 165 - R 8 175 R 98 040 R 346 R 0 R 0

R 7 626 - R 7 636 R 91 572 R 249 R 0 R 0

R 8 176 - R 8 186 R 98 172 R 348 R 0 R 0

R 7 637 - R 7 647 R 91 704 R 251 R 0 R 0

R 8 187 - R 8 197 R 98 304 R 350 R 0 R 0

R 7 648 - R 7 658 R 91 836 R 253 R 0 R 0

R 8 198 - R 8 208 R 98 436 R 352 R 0 R 0

R 7 659 - R 7 669 R 91 968 R 255 R 0 R 0

R 8 209 - R 8 219 R 98 568 R 354 R 0 R 0

R 7 670 - R 7 680 R 92 100 R 257 R 0 R 0

R 8 220 - R 8 230 R 98 700 R 356 R 0 R 0

R 7 681 - R 7 691 R 92 232 R 258 R 0 R 0

R 8 231 - R 8 241 R 98 832 R 357 R 0 R 0

R 7 692 - R 7 702 R 92 364 R 260 R 0 R 0

R 8 242 - R 8 252 R 98 964 R 359 R 0 R 0

R 7 703 - R 7 713 R 92 496 R 262 R 0 R 0

R 8 253 - R 8 263 R 99 096 R 361 R 0 R 0

R 7 714 - R 7 724 R 92 628 R 264 R 0 R 0

R 8 264 - R 8 274 R 99 228 R 363 R 0 R 0

R 7 725 - R 7 735 R 92 760 R 266 R 0 R 0

R 8 275 - R 8 285 R 99 360 R 365 R 0 R 0

R 7 736 - R 7 746 R 92 892 R 268 R 0 R 0

R 8 286 - R 8 296 R 99 492 R 367 R 0 R 0

R 7 747 - R 7 757 R 93 024 R 270 R 0 R 0

R 8 297 - R 8 307 R 99 624 R 369 R 0 R 0

R 7 758 - R 7 768 R 93 156 R 272 R 0 R 0

R 8 308 - R 8 318 R 99 756 R 371 R 0 R 0

R 7 769 - R 7 779 R 93 288 R 274 R 0 R 0

R 8 319 - R 8 329 R 99 888 R 373 R 0 R 0

R 7 780 - R 7 790 R 93 420 R 276 R 0 R 0

R 8 330 - R 8 340 R 100 020 R 375 R 0 R 0

R 7 791 - R 7 801 R 93 552 R 278 R 0 R 0

R 8 341 - R 8 351 R 100 152 R 377 R 0 R 0

R 7 802 - R 7 812 R 93 684 R 280 R 0 R 0

R 8 352 - R 8 362 R 100 284 R 379 R 0 R 0

R 7 813 - R 7 823 R 93 816 R 282 R 0 R 0

R 8 363 - R 8 373 R 100 416 R 381 R 0 R 0

R 7 274 - R 8 373 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 5 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 8 374 - R 8 389 R 100 578 R 384 R 0 R 0

R 9 174 - R 9 189 R 110 178 R 528 R 0 R 0

R 8 390 - R 8 405 R 100 770 R 387 R 0 R 0

R 9 190 - R 9 205 R 110 370 R 531 R 0 R 0

R 8 406 - R 8 421 R 100 962 R 389 R 0 R 0

R 9 206 - R 9 221 R 110 562 R 533 R 0 R 0

R 8 422 - R 8 437 R 101 154 R 392 R 0 R 0

R 9 222 - R 9 237 R 110 754 R 536 R 0 R 0

R 8 438 - R 8 453 R 101 346 R 395 R 0 R 0

R 9 238 - R 9 253 R 110 946 R 539 R 0 R 0

R 8 454 - R 8 469 R 101 538 R 398 R 0 R 0

R 9 254 - R 9 269 R 111 138 R 542 R 0 R 0

R 8 470 - R 8 485 R 101 730 R 401 R 0 R 0

R 9 270 - R 9 285 R 111 330 R 545 R 0 R 0

R 8 486 - R 8 501 R 101 922 R 404 R 0 R 0

R 9 286 - R 9 301 R 111 522 R 548 R 0 R 0

R 8 502 - R 8 517 R 102 114 R 407 R 0 R 0

R 9 302 - R 9 317 R 111 714 R 551 R 0 R 0

R 8 518 - R 8 533 R 102 306 R 410 R 0 R 0

R 9 318 - R 9 333 R 111 906 R 554 R 0 R 0

R 8 534 - R 8 549 R 102 498 R 412 R 0 R 0

R 9 334 - R 9 349 R 112 098 R 556 R 0 R 0

R 8 550 - R 8 565 R 102 690 R 415 R 0 R 0

R 9 350 - R 9 365 R 112 290 R 559 R 0 R 0

R 8 566 - R 8 581 R 102 882 R 418 R 0 R 0

R 9 366 - R 9 381 R 112 482 R 562 R 0 R 0

R 8 582 - R 8 597 R 103 074 R 421 R 0 R 0

R 9 382 - R 9 397 R 112 674 R 565 R 0 R 0

R 8 598 - R 8 613 R 103 266 R 424 R 0 R 0

R 9 398 - R 9 413 R 112 866 R 568 R 0 R 0

R 8 614 - R 8 629 R 103 458 R 427 R 0 R 0

R 9 414 - R 9 429 R 113 058 R 571 R 0 R 0

R 8 630 - R 8 645 R 103 650 R 430 R 0 R 0

R 9 430 - R 9 445 R 113 250 R 574 R 0 R 0

R 8 646 - R 8 661 R 103 842 R 433 R 0 R 0

R 9 446 - R 9 461 R 113 442 R 577 R 0 R 0

R 8 662 - R 8 677 R 104 034 R 436 R 0 R 0

R 9 462 - R 9 477 R 113 634 R 580 R 0 R 0

R 8 678 - R 8 693 R 104 226 R 438 R 0 R 0

R 9 478 - R 9 493 R 113 826 R 582 R 0 R 0

R 8 694 - R 8 709 R 104 418 R 441 R 0 R 0

R 9 494 - R 9 509 R 114 018 R 585 R 0 R 0

R 8 710 - R 8 725 R 104 610 R 444 R 0 R 0

R 9 510 - R 9 525 R 114 210 R 588 R 0 R 0

R 8 726 - R 8 741 R 104 802 R 447 R 0 R 0

R 9 526 - R 9 541 R 114 402 R 591 R 0 R 0

R 8 742 - R 8 757 R 104 994 R 450 R 0 R 0

R 9 542 - R 9 557 R 114 594 R 594 R 0 R 0

R 8 758 - R 8 773 R 105 186 R 453 R 0 R 0

R 9 558 - R 9 573 R 114 786 R 597 R 0 R 0

R 8 774 - R 8 789 R 105 378 R 456 R 0 R 0

R 9 574 - R 9 589 R 114 978 R 600 R 0 R 0

R 8 790 - R 8 805 R 105 570 R 459 R 0 R 0

R 9 590 - R 9 605 R 115 170 R 603 R 0 R 0

R 8 806 - R 8 821 R 105 762 R 461 R 0 R 0

R 9 606 - R 9 621 R 115 362 R 605 R 0 R 0

R 8 822 - R 8 837 R 105 954 R 464 R 0 R 0

R 9 622 - R 9 637 R 115 554 R 608 R 0 R 0

R 8 838 - R 8 853 R 106 146 R 467 R 0 R 0

R 9 638 - R 9 653 R 115 746 R 611 R 0 R 0

R 8 854 - R 8 869 R 106 338 R 470 R 0 R 0

R 9 654 - R 9 669 R 115 938 R 614 R 0 R 0

R 8 870 - R 8 885 R 106 530 R 473 R 0 R 0

R 9 670 - R 9 685 R 116 130 R 617 R 0 R 0

R 8 886 - R 8 901 R 106 722 R 476 R 0 R 0

R 9 686 - R 9 701 R 116 322 R 620 R 3 R 0

R 8 902 - R 8 917 R 106 914 R 479 R 0 R 0

R 9 702 - R 9 717 R 116 514 R 623 R 5 R 0

R 8 918 - R 8 933 R 107 106 R 482 R 0 R 0

R 9 718 - R 9 733 R 116 706 R 626 R 8 R 0

R 8 934 - R 8 949 R 107 298 R 484 R 0 R 0

R 9 734 - R 9 749 R 116 898 R 628 R 11 R 0

R 8 950 - R 8 965 R 107 490 R 487 R 0 R 0

R 9 750 - R 9 765 R 117 090 R 631 R 14 R 0

R 8 966 - R 8 981 R 107 682 R 490 R 0 R 0

R 9 766 - R 9 781 R 117 282 R 634 R 17 R 0

R 8 982 - R 8 997 R 107 874 R 493 R 0 R 0

R 9 782 - R 9 797 R 117 474 R 637 R 20 R 0

R 8 998 - R 9 013 R 108 066 R 496 R 0 R 0

R 9 798 - R 9 813 R 117 666 R 640 R 23 R 0

R 9 014 - R 9 029 R 108 258 R 499 R 0 R 0

R 9 814 - R 9 829 R 117 858 R 643 R 26 R 0

R 9 030 - R 9 045 R 108 450 R 502 R 0 R 0

R 9 830 - R 9 845 R 118 050 R 646 R 29 R 0

R 9 046 - R 9 061 R 108 642 R 505 R 0 R 0

R 9 846 - R 9 861 R 118 242 R 649 R 31 R 0

R 9 062 - R 9 077 R 108 834 R 508 R 0 R 0

R 9 862 - R 9 877 R 118 434 R 652 R 34 R 0

R 9 078 - R 9 093 R 109 026 R 510 R 0 R 0

R 9 878 - R 9 893 R 118 626 R 654 R 37 R 0

R 9 094 - R 9 109 R 109 218 R 513 R 0 R 0

R 9 894 - R 9 909 R 118 818 R 657 R 40 R 0

R 9 110 - R 9 125 R 109 410 R 516 R 0 R 0

R 9 910 - R 9 925 R 119 010 R 660 R 43 R 0

R 9 126 - R 9 141 R 109 602 R 519 R 0 R 0

R 9 926 - R 9 941 R 119 202 R 663 R 46 R 0

R 9 142 - R 9 157 R 109 794 R 522 R 0 R 0

R 9 942 - R 9 957 R 119 394 R 666 R 49 R 0

R 9 158 - R 9 173 R 109 986 R 525 R 0 R 0

R 9 958 - R 9 973 R 119 586 R 669 R 52 R 0

R 8 374 - R 9 973 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 6 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 9 974 - R 9 989 R 119 778 R 672 R 54 R 0

R 10 774 - R 10 789 R 129 378 R 816 R 198 R 0

R 9 990 - R 10 005 R 119 970 R 675 R 57 R 0

R 10 790 - R 10 805 R 129 570 R 819 R 201 R 0

R 10 006 - R 10 021 R 120 162 R 677 R 60 R 0

R 10 806 - R 10 821 R 129 762 R 821 R 204 R 0

R 10 022 - R 10 037 R 120 354 R 680 R 63 R 0

R 10 822 - R 10 837 R 129 954 R 824 R 207 R 2

R 10 038 - R 10 053 R 120 546 R 683 R 66 R 0

R 10 838 - R 10 853 R 130 146 R 827 R 210 R 4

R 10 054 - R 10 069 R 120 738 R 686 R 69 R 0

R 10 854 - R 10 869 R 130 338 R 830 R 213 R 7

R 10 070 - R 10 085 R 120 930 R 689 R 72 R 0

R 10 870 - R 10 885 R 130 530 R 833 R 216 R 10

R 10 086 - R 10 101 R 121 122 R 692 R 75 R 0

R 10 886 - R 10 901 R 130 722 R 836 R 219 R 13

R 10 102 - R 10 117 R 121 314 R 695 R 77 R 0

R 10 902 - R 10 917 R 130 914 R 839 R 221 R 16

R 10 118 - R 10 133 R 121 506 R 698 R 80 R 0

R 10 918 - R 10 933 R 131 106 R 842 R 224 R 19

R 10 134 - R 10 149 R 121 698 R 700 R 83 R 0

R 10 934 - R 10 949 R 131 298 R 844 R 227 R 22

R 10 150 - R 10 165 R 121 890 R 703 R 86 R 0

R 10 950 - R 10 965 R 131 490 R 847 R 230 R 25

R 10 166 - R 10 181 R 122 082 R 706 R 89 R 0

R 10 966 - R 10 981 R 131 682 R 850 R 233 R 27

R 10 182 - R 10 197 R 122 274 R 709 R 92 R 0

R 10 982 - R 10 997 R 131 874 R 853 R 236 R 30

R 10 198 - R 10 213 R 122 466 R 712 R 95 R 0

R 10 998 - R 11 013 R 132 066 R 856 R 239 R 33

R 10 214 - R 10 229 R 122 658 R 715 R 98 R 0

R 11 014 - R 11 029 R 132 258 R 859 R 242 R 36

R 10 230 - R 10 245 R 122 850 R 718 R 101 R 0

R 11 030 - R 11 045 R 132 450 R 862 R 245 R 39

R 10 246 - R 10 261 R 123 042 R 721 R 103 R 0

R 11 046 - R 11 061 R 132 642 R 865 R 247 R 42

R 10 262 - R 10 277 R 123 234 R 724 R 106 R 0

R 11 062 - R 11 077 R 132 834 R 868 R 250 R 45

R 10 278 - R 10 293 R 123 426 R 726 R 109 R 0

R 11 078 - R 11 093 R 133 026 R 870 R 253 R 48

R 10 294 - R 10 309 R 123 618 R 729 R 112 R 0

R 11 094 - R 11 109 R 133 218 R 873 R 256 R 51

R 10 310 - R 10 325 R 123 810 R 732 R 115 R 0

R 11 110 - R 11 125 R 133 410 R 876 R 259 R 53

R 10 326 - R 10 341 R 124 002 R 735 R 118 R 0

R 11 126 - R 11 141 R 133 602 R 879 R 262 R 56

R 10 342 - R 10 357 R 124 194 R 738 R 121 R 0

R 11 142 - R 11 157 R 133 794 R 882 R 265 R 59

R 10 358 - R 10 373 R 124 386 R 741 R 124 R 0

R 11 158 - R 11 173 R 133 986 R 885 R 268 R 62

R 10 374 - R 10 389 R 124 578 R 744 R 126 R 0

R 11 174 - R 11 189 R 134 178 R 888 R 270 R 65

R 10 390 - R 10 405 R 124 770 R 747 R 129 R 0

R 11 190 - R 11 205 R 134 370 R 891 R 273 R 68

R 10 406 - R 10 421 R 124 962 R 749 R 132 R 0

R 11 206 - R 11 221 R 134 562 R 893 R 276 R 71

R 10 422 - R 10 437 R 125 154 R 752 R 135 R 0

R 11 222 - R 11 237 R 134 754 R 896 R 279 R 74

R 10 438 - R 10 453 R 125 346 R 755 R 138 R 0

R 11 238 - R 11 253 R 134 946 R 899 R 282 R 76

R 10 454 - R 10 469 R 125 538 R 758 R 141 R 0

R 11 254 - R 11 269 R 135 138 R 902 R 285 R 79

R 10 470 - R 10 485 R 125 730 R 761 R 144 R 0

R 11 270 - R 11 285 R 135 330 R 905 R 288 R 82

R 10 486 - R 10 501 R 125 922 R 764 R 147 R 0

R 11 286 - R 11 301 R 135 522 R 908 R 291 R 85

R 10 502 - R 10 517 R 126 114 R 767 R 149 R 0

R 11 302 - R 11 317 R 135 714 R 911 R 293 R 88

R 10 518 - R 10 533 R 126 306 R 770 R 152 R 0

R 11 318 - R 11 333 R 135 906 R 914 R 296 R 91

R 10 534 - R 10 549 R 126 498 R 772 R 155 R 0

R 11 334 - R 11 349 R 136 098 R 916 R 299 R 94

R 10 550 - R 10 565 R 126 690 R 775 R 158 R 0

R 11 350 - R 11 365 R 136 290 R 919 R 302 R 97

R 10 566 - R 10 581 R 126 882 R 778 R 161 R 0

R 11 366 - R 11 381 R 136 482 R 922 R 305 R 99

R 10 582 - R 10 597 R 127 074 R 781 R 164 R 0

R 11 382 - R 11 397 R 136 674 R 925 R 308 R 102

R 10 598 - R 10 613 R 127 266 R 784 R 167 R 0

R 11 398 - R 11 413 R 136 866 R 928 R 311 R 105

R 10 614 - R 10 629 R 127 458 R 787 R 170 R 0

R 11 414 - R 11 429 R 137 058 R 931 R 314 R 108

R 10 630 - R 10 645 R 127 650 R 790 R 173 R 0

R 11 430 - R 11 445 R 137 250 R 934 R 317 R 111

R 10 646 - R 10 661 R 127 842 R 793 R 175 R 0

R 11 446 - R 11 461 R 137 442 R 937 R 319 R 114

R 10 662 - R 10 677 R 128 034 R 796 R 178 R 0

R 11 462 - R 11 477 R 137 634 R 940 R 322 R 117

R 10 678 - R 10 693 R 128 226 R 798 R 181 R 0

R 11 478 - R 11 493 R 137 826 R 942 R 325 R 120

R 10 694 - R 10 709 R 128 418 R 801 R 184 R 0

R 11 494 - R 11 509 R 138 018 R 945 R 328 R 123

R 10 710 - R 10 725 R 128 610 R 804 R 187 R 0

R 11 510 - R 11 525 R 138 210 R 948 R 331 R 125

R 10 726 - R 10 741 R 128 802 R 807 R 190 R 0

R 11 526 - R 11 541 R 138 402 R 951 R 334 R 128

R 10 742 - R 10 757 R 128 994 R 810 R 193 R 0

R 11 542 - R 11 557 R 138 594 R 954 R 337 R 131

R 10 758 - R 10 773 R 129 186 R 813 R 196 R 0

R 11 558 - R 11 573 R 138 786 R 957 R 340 R 134

R 9 974 - R 11 573 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 7 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 11 574 - R 11 594 R 139 008 R 960 R 343 R 137

R 12 624 - R 12 644 R 151 608 R 1 149 R 532 R 326

R 11 595 - R 11 615 R 139 260 R 964 R 347 R 141

R 12 645 - R 12 665 R 151 860 R 1 153 R 536 R 330

R 11 616 - R 11 636 R 139 512 R 968 R 350 R 145

R 12 666 - R 12 686 R 152 112 R 1 157 R 539 R 334

R 11 637 - R 11 657 R 139 764 R 971 R 354 R 149

R 12 687 - R 12 707 R 152 364 R 1 160 R 543 R 338

R 11 658 - R 11 678 R 140 016 R 975 R 358 R 152

R 12 708 - R 12 728 R 152 616 R 1 164 R 547 R 341

R 11 679 - R 11 699 R 140 268 R 979 R 362 R 156

R 12 729 - R 12 749 R 152 868 R 1 168 R 551 R 345

R 11 700 - R 11 720 R 140 520 R 983 R 366 R 160

R 12 750 - R 12 770 R 153 120 R 1 172 R 555 R 349

R 11 721 - R 11 741 R 140 772 R 987 R 369 R 164

R 12 771 - R 12 791 R 153 372 R 1 176 R 558 R 353

R 11 742 - R 11 762 R 141 024 R 990 R 373 R 168

R 12 792 - R 12 812 R 153 624 R 1 179 R 562 R 357

R 11 763 - R 11 783 R 141 276 R 994 R 377 R 171

R 12 813 - R 12 833 R 153 876 R 1 183 R 566 R 360

R 11 784 - R 11 804 R 141 528 R 998 R 381 R 175

R 12 834 - R 12 854 R 154 128 R 1 187 R 570 R 364

R 11 805 - R 11 825 R 141 780 R 1 002 R 384 R 179

R 12 855 - R 12 875 R 154 380 R 1 191 R 573 R 368

R 11 826 - R 11 846 R 142 032 R 1 005 R 388 R 183

R 12 876 - R 12 896 R 154 632 R 1 194 R 577 R 372

R 11 847 - R 11 867 R 142 284 R 1 009 R 392 R 187

R 12 897 - R 12 917 R 154 884 R 1 198 R 581 R 376

R 11 868 - R 11 888 R 142 536 R 1 013 R 396 R 190

R 12 918 - R 12 938 R 155 136 R 1 202 R 585 R 379

R 11 889 - R 11 909 R 142 788 R 1 017 R 400 R 194

R 12 939 - R 12 959 R 155 388 R 1 206 R 589 R 383

R 11 910 - R 11 930 R 143 040 R 1 021 R 403 R 198

R 12 960 - R 12 980 R 155 640 R 1 210 R 592 R 387

R 11 931 - R 11 951 R 143 292 R 1 024 R 407 R 202

R 12 981 - R 13 001 R 155 892 R 1 213 R 596 R 391

R 11 952 - R 11 972 R 143 544 R 1 028 R 411 R 205

R 13 002 - R 13 022 R 156 144 R 1 217 R 600 R 394

R 11 973 - R 11 993 R 143 796 R 1 032 R 415 R 209

R 13 023 - R 13 043 R 156 396 R 1 221 R 604 R 398

R 11 994 - R 12 014 R 144 048 R 1 036 R 418 R 213

R 13 044 - R 13 064 R 156 648 R 1 225 R 607 R 402

R 12 015 - R 12 035 R 144 300 R 1 040 R 422 R 217

R 13 065 - R 13 085 R 156 900 R 1 229 R 611 R 406

R 12 036 - R 12 056 R 144 552 R 1 043 R 426 R 221

R 13 086 - R 13 106 R 157 152 R 1 232 R 615 R 410

R 12 057 - R 12 077 R 144 804 R 1 047 R 430 R 224

R 13 107 - R 13 127 R 157 404 R 1 236 R 619 R 413

R 12 078 - R 12 098 R 145 056 R 1 051 R 434 R 228

R 13 128 - R 13 148 R 157 656 R 1 240 R 623 R 417

R 12 099 - R 12 119 R 145 308 R 1 055 R 437 R 232

R 13 149 - R 13 169 R 157 908 R 1 244 R 626 R 421

R 12 120 - R 12 140 R 145 560 R 1 058 R 441 R 236

R 13 170 - R 13 190 R 158 160 R 1 247 R 630 R 425

R 12 141 - R 12 161 R 145 812 R 1 062 R 445 R 239

R 13 191 - R 13 211 R 158 412 R 1 251 R 634 R 428

R 12 162 - R 12 182 R 146 064 R 1 066 R 449 R 243

R 13 212 - R 13 232 R 158 664 R 1 255 R 638 R 432

R 12 183 - R 12 203 R 146 316 R 1 070 R 452 R 247

R 13 233 - R 13 253 R 158 916 R 1 259 R 641 R 436

R 12 204 - R 12 224 R 146 568 R 1 074 R 456 R 251

R 13 254 - R 13 274 R 159 168 R 1 263 R 645 R 440

R 12 225 - R 12 245 R 146 820 R 1 077 R 460 R 255

R 13 275 - R 13 295 R 159 420 R 1 266 R 649 R 444

R 12 246 - R 12 266 R 147 072 R 1 081 R 464 R 258

R 13 296 - R 13 316 R 159 672 R 1 270 R 653 R 447

R 12 267 - R 12 287 R 147 324 R 1 085 R 468 R 262

R 13 317 - R 13 337 R 159 924 R 1 274 R 657 R 451

R 12 288 - R 12 308 R 147 576 R 1 089 R 471 R 266

R 13 338 - R 13 358 R 160 176 R 1 278 R 660 R 455

R 12 309 - R 12 329 R 147 828 R 1 092 R 475 R 270

R 13 359 - R 13 379 R 160 428 R 1 281 R 664 R 459

R 12 330 - R 12 350 R 148 080 R 1 096 R 479 R 273

R 13 380 - R 13 400 R 160 680 R 1 285 R 668 R 462

R 12 351 - R 12 371 R 148 332 R 1 100 R 483 R 277

R 13 401 - R 13 421 R 160 932 R 1 289 R 672 R 466

R 12 372 - R 12 392 R 148 584 R 1 104 R 487 R 281

R 13 422 - R 13 442 R 161 184 R 1 293 R 676 R 470

R 12 393 - R 12 413 R 148 836 R 1 108 R 490 R 285

R 13 443 - R 13 463 R 161 436 R 1 297 R 679 R 474

R 12 414 - R 12 434 R 149 088 R 1 111 R 494 R 289

R 13 464 - R 13 484 R 161 688 R 1 300 R 683 R 478

R 12 435 - R 12 455 R 149 340 R 1 115 R 498 R 292

R 13 485 - R 13 505 R 161 940 R 1 304 R 687 R 481

R 12 456 - R 12 476 R 149 592 R 1 119 R 502 R 296

R 13 506 - R 13 526 R 162 192 R 1 308 R 691 R 485

R 12 477 - R 12 497 R 149 844 R 1 123 R 505 R 300

R 13 527 - R 13 547 R 162 444 R 1 312 R 694 R 489

R 12 498 - R 12 518 R 150 096 R 1 126 R 509 R 304

R 13 548 - R 13 568 R 162 696 R 1 315 R 698 R 493

R 12 519 - R 12 539 R 150 348 R 1 130 R 513 R 307

R 13 569 - R 13 589 R 162 948 R 1 319 R 702 R 496

R 12 540 - R 12 560 R 150 600 R 1 134 R 517 R 311

R 13 590 - R 13 610 R 163 200 R 1 323 R 706 R 500

R 12 561 - R 12 581 R 150 852 R 1 138 R 521 R 315

R 13 611 - R 13 631 R 163 452 R 1 327 R 710 R 504

R 12 582 - R 12 602 R 151 104 R 1 142 R 524 R 319

R 13 632 - R 13 652 R 163 704 R 1 331 R 713 R 508

R 12 603 - R 12 623 R 151 356 R 1 145 R 528 R 323

R 13 653 - R 13 673 R 163 956 R 1 334 R 717 R 512

R 11 574 - R 13 673 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 8 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 13 674 - R 13 694 R 164 208 R 1 338 R 721 R 515

R 14 724 - R 14 744 R 176 808 R 1 527 R 910 R 704

R 13 695 - R 13 715 R 164 460 R 1 342 R 725 R 519

R 14 745 - R 14 765 R 177 060 R 1 531 R 914 R 708

R 13 716 - R 13 736 R 164 712 R 1 346 R 728 R 523

R 14 766 - R 14 786 R 177 312 R 1 535 R 917 R 712

R 13 737 - R 13 757 R 164 964 R 1 349 R 732 R 527

R 14 787 - R 14 807 R 177 564 R 1 538 R 921 R 716

R 13 758 - R 13 778 R 165 216 R 1 353 R 736 R 530

R 14 808 - R 14 828 R 177 816 R 1 542 R 925 R 719

R 13 779 - R 13 799 R 165 468 R 1 357 R 740 R 534

R 14 829 - R 14 849 R 178 068 R 1 546 R 929 R 723

R 13 800 - R 13 820 R 165 720 R 1 361 R 744 R 538

R 14 850 - R 14 870 R 178 320 R 1 550 R 933 R 727

R 13 821 - R 13 841 R 165 972 R 1 365 R 747 R 542

R 14 871 - R 14 891 R 178 572 R 1 554 R 936 R 731

R 13 842 - R 13 862 R 166 224 R 1 368 R 751 R 546

R 14 892 - R 14 912 R 178 824 R 1 557 R 940 R 735

R 13 863 - R 13 883 R 166 476 R 1 372 R 755 R 549

R 14 913 - R 14 933 R 179 076 R 1 561 R 944 R 738

R 13 884 - R 13 904 R 166 728 R 1 376 R 759 R 553

R 14 934 - R 14 954 R 179 328 R 1 565 R 948 R 742

R 13 905 - R 13 925 R 166 980 R 1 380 R 762 R 557

R 14 955 - R 14 975 R 179 580 R 1 569 R 951 R 746

R 13 926 - R 13 946 R 167 232 R 1 383 R 766 R 561

R 14 976 - R 14 996 R 179 832 R 1 572 R 955 R 750

R 13 947 - R 13 967 R 167 484 R 1 387 R 770 R 565

R 14 997 - R 15 017 R 180 084 R 1 576 R 959 R 754

R 13 968 - R 13 988 R 167 736 R 1 391 R 774 R 568

R 15 018 - R 15 038 R 180 336 R 1 580 R 963 R 757

R 13 989 - R 14 009 R 167 988 R 1 395 R 778 R 572

R 15 039 - R 15 059 R 180 588 R 1 584 R 967 R 761

R 14 010 - R 14 030 R 168 240 R 1 399 R 781 R 576

R 15 060 - R 15 080 R 180 840 R 1 588 R 970 R 765

R 14 031 - R 14 051 R 168 492 R 1 402 R 785 R 580

R 15 081 - R 15 101 R 181 092 R 1 591 R 974 R 769

R 14 052 - R 14 072 R 168 744 R 1 406 R 789 R 583

R 15 102 - R 15 122 R 181 344 R 1 595 R 978 R 772

R 14 073 - R 14 093 R 168 996 R 1 410 R 793 R 587

R 15 123 - R 15 143 R 181 596 R 1 599 R 982 R 776

R 14 094 - R 14 114 R 169 248 R 1 414 R 796 R 591

R 15 144 - R 15 164 R 181 848 R 1 603 R 985 R 780

R 14 115 - R 14 135 R 169 500 R 1 418 R 800 R 595

R 15 165 - R 15 185 R 182 100 R 1 607 R 989 R 784

R 14 136 - R 14 156 R 169 752 R 1 421 R 804 R 599

R 15 186 - R 15 206 R 182 352 R 1 610 R 993 R 788

R 14 157 - R 14 177 R 170 004 R 1 425 R 808 R 602

R 15 207 - R 15 227 R 182 604 R 1 614 R 997 R 791

R 14 178 - R 14 198 R 170 256 R 1 429 R 812 R 606

R 15 228 - R 15 248 R 182 856 R 1 618 R 1 001 R 795

R 14 199 - R 14 219 R 170 508 R 1 433 R 815 R 610

R 15 249 - R 15 269 R 183 108 R 1 622 R 1 004 R 799

R 14 220 - R 14 240 R 170 760 R 1 436 R 819 R 614

R 15 270 - R 15 290 R 183 360 R 1 625 R 1 008 R 803

R 14 241 - R 14 261 R 171 012 R 1 440 R 823 R 617

R 15 291 - R 15 311 R 183 612 R 1 629 R 1 012 R 806

R 14 262 - R 14 282 R 171 264 R 1 444 R 827 R 621

R 15 312 - R 15 332 R 183 864 R 1 633 R 1 016 R 810

R 14 283 - R 14 303 R 171 516 R 1 448 R 830 R 625

R 15 333 - R 15 353 R 184 116 R 1 637 R 1 019 R 814

R 14 304 - R 14 324 R 171 768 R 1 452 R 834 R 629

R 15 354 - R 15 374 R 184 368 R 1 641 R 1 023 R 818

R 14 325 - R 14 345 R 172 020 R 1 455 R 838 R 633

R 15 375 - R 15 395 R 184 620 R 1 644 R 1 027 R 822

R 14 346 - R 14 366 R 172 272 R 1 459 R 842 R 636

R 15 396 - R 15 416 R 184 872 R 1 648 R 1 031 R 825

R 14 367 - R 14 387 R 172 524 R 1 463 R 846 R 640

R 15 417 - R 15 437 R 185 124 R 1 652 R 1 035 R 829

R 14 388 - R 14 408 R 172 776 R 1 467 R 849 R 644

R 15 438 - R 15 458 R 185 376 R 1 656 R 1 038 R 833

R 14 409 - R 14 429 R 173 028 R 1 470 R 853 R 648

R 15 459 - R 15 479 R 185 628 R 1 659 R 1 042 R 837

R 14 430 - R 14 450 R 173 280 R 1 474 R 857 R 651

R 15 480 - R 15 500 R 185 880 R 1 663 R 1 046 R 840

R 14 451 - R 14 471 R 173 532 R 1 478 R 861 R 655

R 15 501 - R 15 521 R 186 132 R 1 667 R 1 050 R 844

R 14 472 - R 14 492 R 173 784 R 1 482 R 865 R 659

R 15 522 - R 15 542 R 186 384 R 1 671 R 1 054 R 848

R 14 493 - R 14 513 R 174 036 R 1 486 R 868 R 663

R 15 543 - R 15 563 R 186 636 R 1 675 R 1 057 R 852

R 14 514 - R 14 534 R 174 288 R 1 489 R 872 R 667

R 15 564 - R 15 584 R 186 888 R 1 678 R 1 061 R 856

R 14 535 - R 14 555 R 174 540 R 1 493 R 876 R 670

R 15 585 - R 15 605 R 187 140 R 1 682 R 1 065 R 859

R 14 556 - R 14 576 R 174 792 R 1 497 R 880 R 674

R 15 606 - R 15 626 R 187 392 R 1 686 R 1 069 R 863

R 14 577 - R 14 597 R 175 044 R 1 501 R 883 R 678

R 15 627 - R 15 647 R 187 644 R 1 690 R 1 072 R 867

R 14 598 - R 14 618 R 175 296 R 1 504 R 887 R 682

R 15 648 - R 15 668 R 187 896 R 1 693 R 1 076 R 871

R 14 619 - R 14 639 R 175 548 R 1 508 R 891 R 685

R 15 669 - R 15 689 R 188 148 R 1 698 R 1 081 R 875

R 14 640 - R 14 660 R 175 800 R 1 512 R 895 R 689

R 15 690 - R 15 710 R 188 400 R 1 704 R 1 086 R 881

R 14 661 - R 14 681 R 176 052 R 1 516 R 899 R 693

R 15 711 - R 15 731 R 188 652 R 1 709 R 1 092 R 886

R 14 682 - R 14 702 R 176 304 R 1 520 R 902 R 697

R 15 732 - R 15 752 R 188 904 R 1 715 R 1 097 R 892

R 14 703 - R 14 723 R 176 556 R 1 523 R 906 R 701

R 15 753 - R 15 773 R 189 156 R 1 720 R 1 103 R 897

R 13 674 - R 15 773 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 9 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 15 774 - R 15 799 R 189 438 R 1 726 R 1 109 R 903

R 17 074 - R 17 099 R 205 038 R 2 064 R 1 447 R 1 241

R 15 800 - R 15 825 R 189 750 R 1 733 R 1 116 R 910

R 17 100 - R 17 125 R 205 350 R 2 071 R 1 454 R 1 248

R 15 826 - R 15 851 R 190 062 R 1 740 R 1 122 R 917

R 17 126 - R 17 151 R 205 662 R 2 078 R 1 460 R 1 255

R 15 852 - R 15 877 R 190 374 R 1 746 R 1 129 R 924

R 17 152 - R 17 177 R 205 974 R 2 084 R 1 467 R 1 262

R 15 878 - R 15 903 R 190 686 R 1 753 R 1 136 R 930

R 17 178 - R 17 203 R 206 286 R 2 091 R 1 474 R 1 268

R 15 904 - R 15 929 R 190 998 R 1 760 R 1 143 R 937

R 17 204 - R 17 229 R 206 598 R 2 098 R 1 481 R 1 275

R 15 930 - R 15 955 R 191 310 R 1 767 R 1 149 R 944

R 17 230 - R 17 255 R 206 910 R 2 105 R 1 487 R 1 282

R 15 956 - R 15 981 R 191 622 R 1 773 R 1 156 R 951

R 17 256 - R 17 281 R 207 222 R 2 111 R 1 494 R 1 289

R 15 982 - R 16 007 R 191 934 R 1 780 R 1 163 R 957

R 17 282 - R 17 307 R 207 534 R 2 118 R 1 501 R 1 295

R 16 008 - R 16 033 R 192 246 R 1 787 R 1 170 R 964

R 17 308 - R 17 333 R 207 846 R 2 125 R 1 508 R 1 302

R 16 034 - R 16 059 R 192 558 R 1 794 R 1 176 R 971

R 17 334 - R 17 359 R 208 158 R 2 132 R 1 514 R 1 309

R 16 060 - R 16 085 R 192 870 R 1 800 R 1 183 R 978

R 17 360 - R 17 385 R 208 470 R 2 138 R 1 521 R 1 316

R 16 086 - R 16 111 R 193 182 R 1 807 R 1 190 R 985

R 17 386 - R 17 411 R 208 782 R 2 145 R 1 528 R 1 323

R 16 112 - R 16 137 R 193 494 R 1 814 R 1 197 R 991

R 17 412 - R 17 437 R 209 094 R 2 152 R 1 535 R 1 329

R 16 138 - R 16 163 R 193 806 R 1 821 R 1 204 R 998

R 17 438 - R 17 463 R 209 406 R 2 159 R 1 542 R 1 336

R 16 164 - R 16 189 R 194 118 R 1 828 R 1 210 R 1 005

R 17 464 - R 17 489 R 209 718 R 2 166 R 1 548 R 1 343

R 16 190 - R 16 215 R 194 430 R 1 834 R 1 217 R 1 012

R 17 490 - R 17 515 R 210 030 R 2 172 R 1 555 R 1 350

R 16 216 - R 16 241 R 194 742 R 1 841 R 1 224 R 1 018

R 17 516 - R 17 541 R 210 342 R 2 179 R 1 562 R 1 356

R 16 242 - R 16 267 R 195 054 R 1 848 R 1 231 R 1 025

R 17 542 - R 17 567 R 210 654 R 2 186 R 1 569 R 1 363

R 16 268 - R 16 293 R 195 366 R 1 855 R 1 237 R 1 032

R 17 568 - R 17 593 R 210 966 R 2 193 R 1 575 R 1 370

R 16 294 - R 16 319 R 195 678 R 1 861 R 1 244 R 1 039

R 17 594 - R 17 619 R 211 278 R 2 199 R 1 582 R 1 377

R 16 320 - R 16 345 R 195 990 R 1 868 R 1 251 R 1 045

R 17 620 - R 17 645 R 211 590 R 2 206 R 1 589 R 1 383

R 16 346 - R 16 371 R 196 302 R 1 875 R 1 258 R 1 052

R 17 646 - R 17 671 R 211 902 R 2 213 R 1 596 R 1 390

R 16 372 - R 16 397 R 196 614 R 1 882 R 1 264 R 1 059

R 17 672 - R 17 697 R 212 214 R 2 220 R 1 602 R 1 397

R 16 398 - R 16 423 R 196 926 R 1 888 R 1 271 R 1 066

R 17 698 - R 17 723 R 212 526 R 2 226 R 1 609 R 1 404

R 16 424 - R 16 449 R 197 238 R 1 895 R 1 278 R 1 072

R 17 724 - R 17 749 R 212 838 R 2 233 R 1 616 R 1 410

R 16 450 - R 16 475 R 197 550 R 1 902 R 1 285 R 1 079

R 17 750 - R 17 775 R 213 150 R 2 240 R 1 623 R 1 417

R 16 476 - R 16 501 R 197 862 R 1 909 R 1 291 R 1 086

R 17 776 - R 17 801 R 213 462 R 2 247 R 1 629 R 1 424

R 16 502 - R 16 527 R 198 174 R 1 915 R 1 298 R 1 093

R 17 802 - R 17 827 R 213 774 R 2 253 R 1 636 R 1 431

R 16 528 - R 16 553 R 198 486 R 1 922 R 1 305 R 1 099

R 17 828 - R 17 853 R 214 086 R 2 260 R 1 643 R 1 437

R 16 554 - R 16 579 R 198 798 R 1 929 R 1 312 R 1 106

R 17 854 - R 17 879 R 214 398 R 2 267 R 1 650 R 1 444

R 16 580 - R 16 605 R 199 110 R 1 936 R 1 318 R 1 113

R 17 880 - R 17 905 R 214 710 R 2 274 R 1 656 R 1 451

R 16 606 - R 16 631 R 199 422 R 1 942 R 1 325 R 1 120

R 17 906 - R 17 931 R 215 022 R 2 280 R 1 663 R 1 458

R 16 632 - R 16 657 R 199 734 R 1 949 R 1 332 R 1 126

R 17 932 - R 17 957 R 215 334 R 2 287 R 1 670 R 1 464

R 16 658 - R 16 683 R 200 046 R 1 956 R 1 339 R 1 133

R 17 958 - R 17 983 R 215 646 R 2 294 R 1 677 R 1 471

R 16 684 - R 16 709 R 200 358 R 1 963 R 1 345 R 1 140

R 17 984 - R 18 009 R 215 958 R 2 301 R 1 683 R 1 478

R 16 710 - R 16 735 R 200 670 R 1 969 R 1 352 R 1 147

R 18 010 - R 18 035 R 216 270 R 2 307 R 1 690 R 1 485

R 16 736 - R 16 761 R 200 982 R 1 976 R 1 359 R 1 154

R 18 036 - R 18 061 R 216 582 R 2 314 R 1 697 R 1 492

R 16 762 - R 16 787 R 201 294 R 1 983 R 1 366 R 1 160

R 18 062 - R 18 087 R 216 894 R 2 321 R 1 704 R 1 498

R 16 788 - R 16 813 R 201 606 R 1 990 R 1 373 R 1 167

R 18 088 - R 18 113 R 217 206 R 2 328 R 1 711 R 1 505

R 16 814 - R 16 839 R 201 918 R 1 997 R 1 379 R 1 174

R 18 114 - R 18 139 R 217 518 R 2 335 R 1 717 R 1 512

R 16 840 - R 16 865 R 202 230 R 2 003 R 1 386 R 1 181

R 18 140 - R 18 165 R 217 830 R 2 341 R 1 724 R 1 519

R 16 866 - R 16 891 R 202 542 R 2 010 R 1 393 R 1 187

R 18 166 - R 18 191 R 218 142 R 2 348 R 1 731 R 1 525

R 16 892 - R 16 917 R 202 854 R 2 017 R 1 400 R 1 194

R 18 192 - R 18 217 R 218 454 R 2 355 R 1 738 R 1 532

R 16 918 - R 16 943 R 203 166 R 2 024 R 1 406 R 1 201

R 18 218 - R 18 243 R 218 766 R 2 362 R 1 744 R 1 539

R 16 944 - R 16 969 R 203 478 R 2 030 R 1 413 R 1 208

R 18 244 - R 18 269 R 219 078 R 2 368 R 1 751 R 1 546

R 16 970 - R 16 995 R 203 790 R 2 037 R 1 420 R 1 214

R 18 270 - R 18 295 R 219 390 R 2 375 R 1 758 R 1 552

R 16 996 - R 17 021 R 204 102 R 2 044 R 1 427 R 1 221

R 18 296 - R 18 321 R 219 702 R 2 382 R 1 765 R 1 559

R 17 022 - R 17 047 R 204 414 R 2 051 R 1 433 R 1 228

R 18 322 - R 18 347 R 220 014 R 2 389 R 1 771 R 1 566

R 17 048 - R 17 073 R 204 726 R 2 057 R 1 440 R 1 235

R 18 348 - R 18 373 R 220 326 R 2 395 R 1 778 R 1 573

R 15 774 - R 18 373 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 10 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 18 374 - R 18 399 R 220 638 R 2 402 R 1 785 R 1 579

R 19 674 - R 19 699 R 236 238 R 2 740 R 2 123 R 1 917

R 18 400 - R 18 425 R 220 950 R 2 409 R 1 792 R 1 586

R 19 700 - R 19 725 R 236 550 R 2 747 R 2 130 R 1 924

R 18 426 - R 18 451 R 221 262 R 2 416 R 1 798 R 1 593

R 19 726 - R 19 751 R 236 862 R 2 754 R 2 136 R 1 931

R 18 452 - R 18 477 R 221 574 R 2 422 R 1 805 R 1 600

R 19 752 - R 19 777 R 237 174 R 2 760 R 2 143 R 1 938

R 18 478 - R 18 503 R 221 886 R 2 429 R 1 812 R 1 606

R 19 778 - R 19 803 R 237 486 R 2 767 R 2 150 R 1 944

R 18 504 - R 18 529 R 222 198 R 2 436 R 1 819 R 1 613

R 19 804 - R 19 829 R 237 798 R 2 774 R 2 157 R 1 951

R 18 530 - R 18 555 R 222 510 R 2 443 R 1 825 R 1 620

R 19 830 - R 19 855 R 238 110 R 2 781 R 2 163 R 1 958

R 18 556 - R 18 581 R 222 822 R 2 449 R 1 832 R 1 627

R 19 856 - R 19 881 R 238 422 R 2 787 R 2 170 R 1 965

R 18 582 - R 18 607 R 223 134 R 2 456 R 1 839 R 1 633

R 19 882 - R 19 907 R 238 734 R 2 794 R 2 177 R 1 971

R 18 608 - R 18 633 R 223 446 R 2 463 R 1 846 R 1 640

R 19 908 - R 19 933 R 239 046 R 2 801 R 2 184 R 1 978

R 18 634 - R 18 659 R 223 758 R 2 470 R 1 852 R 1 647

R 19 934 - R 19 959 R 239 358 R 2 808 R 2 190 R 1 985

R 18 660 - R 18 685 R 224 070 R 2 476 R 1 859 R 1 654

R 19 960 - R 19 985 R 239 670 R 2 814 R 2 197 R 1 992

R 18 686 - R 18 711 R 224 382 R 2 483 R 1 866 R 1 661

R 19 986 - R 20 011 R 239 982 R 2 821 R 2 204 R 1 999

R 18 712 - R 18 737 R 224 694 R 2 490 R 1 873 R 1 667

R 20 012 - R 20 037 R 240 294 R 2 828 R 2 211 R 2 005

R 18 738 - R 18 763 R 225 006 R 2 497 R 1 880 R 1 674

R 20 038 - R 20 063 R 240 606 R 2 835 R 2 218 R 2 012

R 18 764 - R 18 789 R 225 318 R 2 504 R 1 886 R 1 681

R 20 064 - R 20 089 R 240 918 R 2 842 R 2 224 R 2 019

R 18 790 - R 18 815 R 225 630 R 2 510 R 1 893 R 1 688

R 20 090 - R 20 115 R 241 230 R 2 848 R 2 231 R 2 026

R 18 816 - R 18 841 R 225 942 R 2 517 R 1 900 R 1 694

R 20 116 - R 20 141 R 241 542 R 2 855 R 2 238 R 2 032

R 18 842 - R 18 867 R 226 254 R 2 524 R 1 907 R 1 701

R 20 142 - R 20 167 R 241 854 R 2 862 R 2 245 R 2 039

R 18 868 - R 18 893 R 226 566 R 2 531 R 1 913 R 1 708

R 20 168 - R 20 193 R 242 166 R 2 869 R 2 251 R 2 046

R 18 894 - R 18 919 R 226 878 R 2 537 R 1 920 R 1 715

R 20 194 - R 20 219 R 242 478 R 2 875 R 2 258 R 2 053

R 18 920 - R 18 945 R 227 190 R 2 544 R 1 927 R 1 721

R 20 220 - R 20 245 R 242 790 R 2 882 R 2 265 R 2 059

R 18 946 - R 18 971 R 227 502 R 2 551 R 1 934 R 1 728

R 20 246 - R 20 271 R 243 102 R 2 889 R 2 272 R 2 066

R 18 972 - R 18 997 R 227 814 R 2 558 R 1 940 R 1 735

R 20 272 - R 20 297 R 243 414 R 2 896 R 2 278 R 2 073

R 18 998 - R 19 023 R 228 126 R 2 564 R 1 947 R 1 742

R 20 298 - R 20 323 R 243 726 R 2 902 R 2 285 R 2 080

R 19 024 - R 19 049 R 228 438 R 2 571 R 1 954 R 1 748

R 20 324 - R 20 349 R 244 038 R 2 909 R 2 292 R 2 086

R 19 050 - R 19 075 R 228 750 R 2 578 R 1 961 R 1 755

R 20 350 - R 20 375 R 244 350 R 2 916 R 2 299 R 2 093

R 19 076 - R 19 101 R 229 062 R 2 585 R 1 967 R 1 762

R 20 376 - R 20 401 R 244 662 R 2 923 R 2 305 R 2 100

R 19 102 - R 19 127 R 229 374 R 2 591 R 1 974 R 1 769

R 20 402 - R 20 427 R 244 974 R 2 929 R 2 312 R 2 107

R 19 128 - R 19 153 R 229 686 R 2 598 R 1 981 R 1 775

R 20 428 - R 20 453 R 245 286 R 2 936 R 2 319 R 2 113

R 19 154 - R 19 179 R 229 998 R 2 605 R 1 988 R 1 782

R 20 454 - R 20 479 R 245 598 R 2 943 R 2 326 R 2 120

R 19 180 - R 19 205 R 230 310 R 2 612 R 1 994 R 1 789

R 20 480 - R 20 505 R 245 910 R 2 950 R 2 332 R 2 127

R 19 206 - R 19 231 R 230 622 R 2 618 R 2 001 R 1 796

R 20 506 - R 20 531 R 246 222 R 2 956 R 2 339 R 2 134

R 19 232 - R 19 257 R 230 934 R 2 625 R 2 008 R 1 802

R 20 532 - R 20 557 R 246 534 R 2 963 R 2 346 R 2 140

R 19 258 - R 19 283 R 231 246 R 2 632 R 2 015 R 1 809

R 20 558 - R 20 583 R 246 846 R 2 970 R 2 353 R 2 147

R 19 284 - R 19 309 R 231 558 R 2 639 R 2 021 R 1 816

R 20 584 - R 20 609 R 247 158 R 2 977 R 2 359 R 2 154

R 19 310 - R 19 335 R 231 870 R 2 645 R 2 028 R 1 823

R 20 610 - R 20 635 R 247 470 R 2 983 R 2 366 R 2 161

R 19 336 - R 19 361 R 232 182 R 2 652 R 2 035 R 1 830

R 20 636 - R 20 661 R 247 782 R 2 990 R 2 373 R 2 168

R 19 362 - R 19 387 R 232 494 R 2 659 R 2 042 R 1 836

R 20 662 - R 20 687 R 248 094 R 2 997 R 2 380 R 2 174

R 19 388 - R 19 413 R 232 806 R 2 666 R 2 049 R 1 843

R 20 688 - R 20 713 R 248 406 R 3 004 R 2 387 R 2 181

R 19 414 - R 19 439 R 233 118 R 2 673 R 2 055 R 1 850

R 20 714 - R 20 739 R 248 718 R 3 011 R 2 393 R 2 188

R 19 440 - R 19 465 R 233 430 R 2 679 R 2 062 R 1 857

R 20 740 - R 20 765 R 249 030 R 3 017 R 2 400 R 2 195

R 19 466 - R 19 491 R 233 742 R 2 686 R 2 069 R 1 863

R 20 766 - R 20 791 R 249 342 R 3 024 R 2 407 R 2 201

R 19 492 - R 19 517 R 234 054 R 2 693 R 2 076 R 1 870

R 20 792 - R 20 817 R 249 654 R 3 031 R 2 414 R 2 208

R 19 518 - R 19 543 R 234 366 R 2 700 R 2 082 R 1 877

R 20 818 - R 20 843 R 249 966 R 3 038 R 2 420 R 2 215

R 19 544 - R 19 569 R 234 678 R 2 706 R 2 089 R 1 884

R 20 844 - R 20 869 R 250 278 R 3 044 R 2 427 R 2 222

R 19 570 - R 19 595 R 234 990 R 2 713 R 2 096 R 1 890

R 20 870 - R 20 895 R 250 590 R 3 051 R 2 434 R 2 228

R 19 596 - R 19 621 R 235 302 R 2 720 R 2 103 R 1 897

R 20 896 - R 20 921 R 250 902 R 3 058 R 2 441 R 2 235

R 19 622 - R 19 647 R 235 614 R 2 727 R 2 109 R 1 904

R 20 922 - R 20 947 R 251 214 R 3 065 R 2 447 R 2 242

R 19 648 - R 19 673 R 235 926 R 2 733 R 2 116 R 1 911

R 20 948 - R 20 973 R 251 526 R 3 071 R 2 454 R 2 249

R 18 374 - R 20 973 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 11 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 20 974 - R 21 004 R 251 868 R 3 079 R 2 462 R 2 256

R 22 524 - R 22 554 R 270 468 R 3 482 R 2 865 R 2 659

R 21 005 - R 21 035 R 252 240 R 3 087 R 2 470 R 2 264

R 22 555 - R 22 585 R 270 840 R 3 490 R 2 873 R 2 667

R 21 036 - R 21 066 R 252 612 R 3 095 R 2 478 R 2 272

R 22 586 - R 22 616 R 271 212 R 3 498 R 2 881 R 2 675

R 21 067 - R 21 097 R 252 984 R 3 103 R 2 486 R 2 280

R 22 617 - R 22 647 R 271 584 R 3 506 R 2 889 R 2 683

R 21 098 - R 21 128 R 253 356 R 3 111 R 2 494 R 2 288

R 22 648 - R 22 678 R 271 956 R 3 514 R 2 897 R 2 691

R 21 129 - R 21 159 R 253 728 R 3 119 R 2 502 R 2 296

R 22 679 - R 22 709 R 272 328 R 3 522 R 2 905 R 2 699

R 21 160 - R 21 190 R 254 100 R 3 127 R 2 510 R 2 304

R 22 710 - R 22 740 R 272 700 R 3 530 R 2 913 R 2 707

R 21 191 - R 21 221 R 254 472 R 3 135 R 2 518 R 2 312

R 22 741 - R 22 771 R 273 072 R 3 538 R 2 921 R 2 715

R 21 222 - R 21 252 R 254 844 R 3 143 R 2 526 R 2 321

R 22 772 - R 22 802 R 273 444 R 3 546 R 2 929 R 2 724

R 21 253 - R 21 283 R 255 216 R 3 151 R 2 534 R 2 329

R 22 803 - R 22 833 R 273 816 R 3 554 R 2 937 R 2 732

R 21 284 - R 21 314 R 255 588 R 3 159 R 2 542 R 2 337

R 22 834 - R 22 864 R 274 188 R 3 562 R 2 945 R 2 740

R 21 315 - R 21 345 R 255 960 R 3 167 R 2 550 R 2 345

R 22 865 - R 22 895 R 274 560 R 3 570 R 2 953 R 2 748

R 21 346 - R 21 376 R 256 332 R 3 176 R 2 558 R 2 353

R 22 896 - R 22 926 R 274 932 R 3 579 R 2 961 R 2 756

R 21 377 - R 21 407 R 256 704 R 3 184 R 2 566 R 2 361

R 22 927 - R 22 957 R 275 304 R 3 587 R 2 969 R 2 764

R 21 408 - R 21 438 R 257 076 R 3 192 R 2 574 R 2 369

R 22 958 - R 22 988 R 275 676 R 3 595 R 2 977 R 2 772

R 21 439 - R 21 469 R 257 448 R 3 200 R 2 582 R 2 377

R 22 989 - R 23 019 R 276 048 R 3 603 R 2 985 R 2 780

R 21 470 - R 21 500 R 257 820 R 3 208 R 2 590 R 2 385

R 23 020 - R 23 050 R 276 420 R 3 611 R 2 993 R 2 788

R 21 501 - R 21 531 R 258 192 R 3 216 R 2 599 R 2 393

R 23 051 - R 23 081 R 276 792 R 3 619 R 3 002 R 2 796

R 21 532 - R 21 562 R 258 564 R 3 224 R 2 607 R 2 401

R 23 082 - R 23 112 R 277 164 R 3 627 R 3 010 R 2 804

R 21 563 - R 21 593 R 258 936 R 3 232 R 2 615 R 2 409

R 23 113 - R 23 143 R 277 536 R 3 635 R 3 018 R 2 812

R 21 594 - R 21 624 R 259 308 R 3 240 R 2 623 R 2 417

R 23 144 - R 23 174 R 277 908 R 3 643 R 3 026 R 2 820

R 21 625 - R 21 655 R 259 680 R 3 248 R 2 631 R 2 425

R 23 175 - R 23 205 R 278 280 R 3 651 R 3 034 R 2 828

R 21 656 - R 21 686 R 260 052 R 3 256 R 2 639 R 2 433

R 23 206 - R 23 236 R 278 652 R 3 659 R 3 042 R 2 836

R 21 687 - R 21 717 R 260 424 R 3 264 R 2 647 R 2 441

R 23 237 - R 23 267 R 279 024 R 3 667 R 3 050 R 2 844

R 21 718 - R 21 748 R 260 796 R 3 272 R 2 655 R 2 449

R 23 268 - R 23 298 R 279 396 R 3 675 R 3 058 R 2 852

R 21 749 - R 21 779 R 261 168 R 3 280 R 2 663 R 2 458

R 23 299 - R 23 329 R 279 768 R 3 683 R 3 066 R 2 861

R 21 780 - R 21 810 R 261 540 R 3 288 R 2 671 R 2 466

R 23 330 - R 23 360 R 280 140 R 3 691 R 3 074 R 2 869

R 21 811 - R 21 841 R 261 912 R 3 296 R 2 679 R 2 474

R 23 361 - R 23 391 R 280 512 R 3 699 R 3 082 R 2 877

R 21 842 - R 21 872 R 262 284 R 3 304 R 2 687 R 2 482

R 23 392 - R 23 422 R 280 884 R 3 707 R 3 090 R 2 885

R 21 873 - R 21 903 R 262 656 R 3 313 R 2 695 R 2 490

R 23 423 - R 23 453 R 281 256 R 3 716 R 3 098 R 2 893

R 21 904 - R 21 934 R 263 028 R 3 321 R 2 703 R 2 498

R 23 454 - R 23 484 R 281 628 R 3 724 R 3 106 R 2 901

R 21 935 - R 21 965 R 263 400 R 3 329 R 2 711 R 2 506

R 23 485 - R 23 515 R 282 000 R 3 732 R 3 114 R 2 909

R 21 966 - R 21 996 R 263 772 R 3 337 R 2 719 R 2 514

R 23 516 - R 23 546 R 282 372 R 3 740 R 3 122 R 2 917

R 21 997 - R 22 027 R 264 144 R 3 345 R 2 728 R 2 522

R 23 547 - R 23 577 R 282 744 R 3 748 R 3 131 R 2 925

R 22 028 - R 22 058 R 264 516 R 3 353 R 2 736 R 2 530

R 23 578 - R 23 608 R 283 116 R 3 756 R 3 139 R 2 933

R 22 059 - R 22 089 R 264 888 R 3 361 R 2 744 R 2 538

R 23 609 - R 23 639 R 283 488 R 3 764 R 3 147 R 2 941

R 22 090 - R 22 120 R 265 260 R 3 369 R 2 752 R 2 546

R 23 640 - R 23 670 R 283 860 R 3 772 R 3 155 R 2 949

R 22 121 - R 22 151 R 265 632 R 3 377 R 2 760 R 2 554

R 23 671 - R 23 701 R 284 232 R 3 780 R 3 163 R 2 957

R 22 152 - R 22 182 R 266 004 R 3 385 R 2 768 R 2 562

R 23 702 - R 23 732 R 284 604 R 3 788 R 3 171 R 2 965

R 22 183 - R 22 213 R 266 376 R 3 393 R 2 776 R 2 570

R 23 733 - R 23 763 R 284 976 R 3 796 R 3 179 R 2 973

R 22 214 - R 22 244 R 266 748 R 3 401 R 2 784 R 2 578

R 23 764 - R 23 794 R 285 348 R 3 804 R 3 187 R 2 981

R 22 245 - R 22 275 R 267 120 R 3 409 R 2 792 R 2 586

R 23 795 - R 23 825 R 285 720 R 3 812 R 3 195 R 2 989

R 22 276 - R 22 306 R 267 492 R 3 417 R 2 800 R 2 595

R 23 826 - R 23 856 R 286 092 R 3 820 R 3 203 R 2 998

R 22 307 - R 22 337 R 267 864 R 3 425 R 2 808 R 2 603

R 23 857 - R 23 887 R 286 464 R 3 828 R 3 211 R 3 006

R 22 338 - R 22 368 R 268 236 R 3 433 R 2 816 R 2 611

R 23 888 - R 23 918 R 286 836 R 3 836 R 3 219 R 3 014

R 22 369 - R 22 399 R 268 608 R 3 441 R 2 824 R 2 619

R 23 919 - R 23 949 R 287 208 R 3 844 R 3 227 R 3 022

R 22 400 - R 22 430 R 268 980 R 3 450 R 2 832 R 2 627

R 23 950 - R 23 980 R 287 580 R 3 853 R 3 235 R 3 030

R 22 431 - R 22 461 R 269 352 R 3 458 R 2 840 R 2 635

R 23 981 - R 24 011 R 287 952 R 3 861 R 3 243 R 3 038

R 22 462 - R 22 492 R 269 724 R 3 466 R 2 848 R 2 643

R 24 012 - R 24 042 R 288 324 R 3 869 R 3 251 R 3 046

R 22 493 - R 22 523 R 270 096 R 3 474 R 2 856 R 2 651

R 24 043 - R 24 073 R 288 696 R 3 877 R 3 259 R 3 054

R 20 974 - R 24 073 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 12 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 24 074 - R 24 124 R 289 188 R 3 887 R 3 270 R 3 065

R 26 624 - R 26 674 R 319 788 R 4 659 R 4 042 R 3 837

R 24 125 - R 24 175 R 289 800 R 3 901 R 3 283 R 3 078

R 26 675 - R 26 725 R 320 400 R 4 675 R 4 058 R 3 853

R 24 176 - R 24 226 R 290 412 R 3 914 R 3 297 R 3 091

R 26 726 - R 26 776 R 321 012 R 4 691 R 4 074 R 3 868

R 24 227 - R 24 277 R 291 024 R 3 927 R 3 310 R 3 104

R 26 777 - R 26 827 R 321 624 R 4 707 R 4 090 R 3 884

R 24 278 - R 24 328 R 291 636 R 3 940 R 3 323 R 3 118

R 26 828 - R 26 878 R 322 236 R 4 723 R 4 105 R 3 900

R 24 329 - R 24 379 R 292 248 R 3 954 R 3 336 R 3 131

R 26 879 - R 26 929 R 322 848 R 4 739 R 4 121 R 3 916

R 24 380 - R 24 430 R 292 860 R 3 967 R 3 350 R 3 144

R 26 930 - R 26 980 R 323 460 R 4 754 R 4 137 R 3 932

R 24 431 - R 24 481 R 293 472 R 3 980 R 3 363 R 3 157

R 26 981 - R 27 031 R 324 072 R 4 770 R 4 153 R 3 947

R 24 482 - R 24 532 R 294 084 R 3 995 R 3 378 R 3 173

R 27 032 - R 27 082 R 324 684 R 4 786 R 4 169 R 3 963

R 24 533 - R 24 583 R 294 696 R 4 011 R 3 394 R 3 189

R 27 083 - R 27 133 R 325 296 R 4 802 R 4 185 R 3 979

R 24 584 - R 24 634 R 295 308 R 4 027 R 3 410 R 3 204

R 27 134 - R 27 184 R 325 908 R 4 818 R 4 200 R 3 995

R 24 635 - R 24 685 R 295 920 R 4 043 R 3 426 R 3 220

R 27 185 - R 27 235 R 326 520 R 4 833 R 4 216 R 4 011

R 24 686 - R 24 736 R 296 532 R 4 059 R 3 441 R 3 236

R 27 236 - R 27 286 R 327 132 R 4 849 R 4 232 R 4 026

R 24 737 - R 24 787 R 297 144 R 4 075 R 3 457 R 3 252

R 27 287 - R 27 337 R 327 744 R 4 865 R 4 248 R 4 042

R 24 788 - R 24 838 R 297 756 R 4 090 R 3 473 R 3 268

R 27 338 - R 27 388 R 328 356 R 4 881 R 4 264 R 4 058

R 24 839 - R 24 889 R 298 368 R 4 106 R 3 489 R 3 283

R 27 389 - R 27 439 R 328 968 R 4 897 R 4 279 R 4 074

R 24 890 - R 24 940 R 298 980 R 4 122 R 3 505 R 3 299

R 27 440 - R 27 490 R 329 580 R 4 912 R 4 295 R 4 090

R 24 941 - R 24 991 R 299 592 R 4 138 R 3 521 R 3 315

R 27 491 - R 27 541 R 330 192 R 4 928 R 4 311 R 4 106

R 24 992 - R 25 042 R 300 204 R 4 154 R 3 536 R 3 331

R 27 542 - R 27 592 R 330 804 R 4 944 R 4 327 R 4 121

R 25 043 - R 25 093 R 300 816 R 4 169 R 3 552 R 3 347

R 27 593 - R 27 643 R 331 416 R 4 960 R 4 343 R 4 137

R 25 094 - R 25 144 R 301 428 R 4 185 R 3 568 R 3 362

R 27 644 - R 27 694 R 332 028 R 4 976 R 4 358 R 4 153

R 25 145 - R 25 195 R 302 040 R 4 201 R 3 584 R 3 378

R 27 695 - R 27 745 R 332 640 R 4 992 R 4 374 R 4 169

R 25 196 - R 25 246 R 302 652 R 4 217 R 3 600 R 3 394

R 27 746 - R 27 796 R 333 252 R 5 007 R 4 390 R 4 185

R 25 247 - R 25 297 R 303 264 R 4 233 R 3 615 R 3 410

R 27 797 - R 27 847 R 333 864 R 5 023 R 4 406 R 4 200

R 25 298 - R 25 348 R 303 876 R 4 248 R 3 631 R 3 426

R 27 848 - R 27 898 R 334 476 R 5 039 R 4 422 R 4 216

R 25 349 - R 25 399 R 304 488 R 4 264 R 3 647 R 3 441

R 27 899 - R 27 949 R 335 088 R 5 055 R 4 437 R 4 232

R 25 400 - R 25 450 R 305 100 R 4 280 R 3 663 R 3 457

R 27 950 - R 28 000 R 335 700 R 5 071 R 4 453 R 4 248

R 25 451 - R 25 501 R 305 712 R 4 296 R 3 679 R 3 473

R 28 001 - R 28 051 R 336 312 R 5 086 R 4 469 R 4 264

R 25 502 - R 25 552 R 306 324 R 4 312 R 3 694 R 3 489

R 28 052 - R 28 102 R 336 924 R 5 102 R 4 485 R 4 279

R 25 553 - R 25 603 R 306 936 R 4 327 R 3 710 R 3 505

R 28 103 - R 28 153 R 337 536 R 5 118 R 4 501 R 4 295

R 25 604 - R 25 654 R 307 548 R 4 343 R 3 726 R 3 521

R 28 154 - R 28 204 R 338 148 R 5 134 R 4 517 R 4 311

R 25 655 - R 25 705 R 308 160 R 4 359 R 3 742 R 3 536

R 28 205 - R 28 255 R 338 760 R 5 150 R 4 532 R 4 327

R 25 706 - R 25 756 R 308 772 R 4 375 R 3 758 R 3 552

R 28 256 - R 28 306 R 339 372 R 5 165 R 4 548 R 4 343

R 25 757 - R 25 807 R 309 384 R 4 391 R 3 773 R 3 568

R 28 307 - R 28 357 R 339 984 R 5 181 R 4 564 R 4 358

R 25 808 - R 25 858 R 309 996 R 4 407 R 3 789 R 3 584

R 28 358 - R 28 408 R 340 596 R 5 197 R 4 580 R 4 374

R 25 859 - R 25 909 R 310 608 R 4 422 R 3 805 R 3 600

R 28 409 - R 28 459 R 341 208 R 5 213 R 4 596 R 4 390

R 25 910 - R 25 960 R 311 220 R 4 438 R 3 821 R 3 615

R 28 460 - R 28 510 R 341 820 R 5 229 R 4 611 R 4 406

R 25 961 - R 26 011 R 311 832 R 4 454 R 3 837 R 3 631

R 28 511 - R 28 561 R 342 432 R 5 244 R 4 627 R 4 422

R 26 012 - R 26 062 R 312 444 R 4 470 R 3 853 R 3 647

R 28 562 - R 28 612 R 343 044 R 5 260 R 4 643 R 4 438

R 26 063 - R 26 113 R 313 056 R 4 486 R 3 868 R 3 663

R 28 613 - R 28 663 R 343 656 R 5 276 R 4 659 R 4 453

R 26 114 - R 26 164 R 313 668 R 4 501 R 3 884 R 3 679

R 28 664 - R 28 714 R 344 268 R 5 292 R 4 675 R 4 469

R 26 165 - R 26 215 R 314 280 R 4 517 R 3 900 R 3 694

R 28 715 - R 28 765 R 344 880 R 5 308 R 4 690 R 4 485

R 26 216 - R 26 266 R 314 892 R 4 533 R 3 916 R 3 710

R 28 766 - R 28 816 R 345 492 R 5 324 R 4 706 R 4 501

R 26 267 - R 26 317 R 315 504 R 4 549 R 3 932 R 3 726

R 28 817 - R 28 867 R 346 104 R 5 339 R 4 722 R 4 517

R 26 318 - R 26 368 R 316 116 R 4 565 R 3 947 R 3 742

R 28 868 - R 28 918 R 346 716 R 5 355 R 4 738 R 4 532

R 26 369 - R 26 419 R 316 728 R 4 580 R 3 963 R 3 758

R 28 919 - R 28 969 R 347 328 R 5 371 R 4 754 R 4 548

R 26 420 - R 26 470 R 317 340 R 4 596 R 3 979 R 3 774

R 28 970 - R 29 020 R 347 940 R 5 387 R 4 770 R 4 564

R 26 471 - R 26 521 R 317 952 R 4 612 R 3 995 R 3 789

R 29 021 - R 29 071 R 348 552 R 5 403 R 4 785 R 4 580

R 26 522 - R 26 572 R 318 564 R 4 628 R 4 011 R 3 805

R 29 072 - R 29 122 R 349 164 R 5 418 R 4 801 R 4 596

R 26 573 - R 26 623 R 319 176 R 4 644 R 4 026 R 3 821

R 29 123 - R 29 173 R 349 776 R 5 434 R 4 817 R 4 611

R 24 074 - R 29 173 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 13 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 29 174 - R 29 224 R 350 388 R 5 450 R 4 833 R 4 627

R 31 724 - R 31 774 R 380 988 R 6 240 R 5 623 R 5 418

R 29 225 - R 29 275 R 351 000 R 5 466 R 4 849 R 4 643

R 31 775 - R 31 825 R 381 600 R 6 256 R 5 639 R 5 434

R 29 276 - R 29 326 R 351 612 R 5 482 R 4 864 R 4 659

R 31 826 - R 31 876 R 382 212 R 6 272 R 5 655 R 5 449

R 29 327 - R 29 377 R 352 224 R 5 497 R 4 880 R 4 675

R 31 877 - R 31 927 R 382 824 R 6 288 R 5 671 R 5 465

R 29 378 - R 29 428 R 352 836 R 5 513 R 4 896 R 4 690

R 31 928 - R 31 978 R 383 436 R 6 304 R 5 686 R 5 481

R 29 429 - R 29 479 R 353 448 R 5 529 R 4 912 R 4 706

R 31 979 - R 32 029 R 384 048 R 6 320 R 5 702 R 5 497

R 29 480 - R 29 530 R 354 060 R 5 545 R 4 928 R 4 722

R 32 030 - R 32 080 R 384 660 R 6 335 R 5 718 R 5 513

R 29 531 - R 29 581 R 354 672 R 5 561 R 4 943 R 4 738

R 32 081 - R 32 131 R 385 272 R 6 351 R 5 734 R 5 528

R 29 582 - R 29 632 R 355 284 R 5 576 R 4 959 R 4 754

R 32 132 - R 32 182 R 385 884 R 6 367 R 5 750 R 5 544

R 29 633 - R 29 683 R 355 896 R 5 592 R 4 975 R 4 770

R 32 183 - R 32 233 R 386 496 R 6 383 R 5 766 R 5 560

R 29 684 - R 29 734 R 356 508 R 5 608 R 4 991 R 4 785

R 32 234 - R 32 284 R 387 108 R 6 399 R 5 781 R 5 576

R 29 735 - R 29 785 R 357 120 R 5 624 R 5 007 R 4 801

R 32 285 - R 32 335 R 387 720 R 6 414 R 5 797 R 5 592

R 29 786 - R 29 836 R 357 732 R 5 640 R 5 022 R 4 817

R 32 336 - R 32 386 R 388 332 R 6 430 R 5 813 R 5 607

R 29 837 - R 29 887 R 358 344 R 5 656 R 5 038 R 4 833

R 32 387 - R 32 437 R 388 944 R 6 446 R 5 829 R 5 623

R 29 888 - R 29 938 R 358 956 R 5 671 R 5 054 R 4 849

R 32 438 - R 32 488 R 389 556 R 6 462 R 5 845 R 5 639

R 29 939 - R 29 989 R 359 568 R 5 687 R 5 070 R 4 864

R 32 489 - R 32 539 R 390 168 R 6 478 R 5 860 R 5 655

R 29 990 - R 30 040 R 360 180 R 5 703 R 5 086 R 4 880

R 32 540 - R 32 590 R 390 780 R 6 493 R 5 876 R 5 671

R 30 041 - R 30 091 R 360 792 R 5 719 R 5 102 R 4 896

R 32 591 - R 32 641 R 391 392 R 6 509 R 5 892 R 5 687

R 30 092 - R 30 142 R 361 404 R 5 735 R 5 117 R 4 912

R 32 642 - R 32 692 R 392 004 R 6 525 R 5 908 R 5 702

R 30 143 - R 30 193 R 362 016 R 5 750 R 5 133 R 4 928

R 32 693 - R 32 743 R 392 616 R 6 541 R 5 924 R 5 718

R 30 194 - R 30 244 R 362 628 R 5 766 R 5 149 R 4 943

R 32 744 - R 32 794 R 393 228 R 6 557 R 5 939 R 5 734

R 30 245 - R 30 295 R 363 240 R 5 782 R 5 165 R 4 959

R 32 795 - R 32 845 R 393 840 R 6 573 R 5 955 R 5 750

R 30 296 - R 30 346 R 363 852 R 5 798 R 5 181 R 4 975

R 32 846 - R 32 896 R 394 452 R 6 588 R 5 971 R 5 766

R 30 347 - R 30 397 R 364 464 R 5 814 R 5 196 R 4 991

R 32 897 - R 32 947 R 395 064 R 6 604 R 5 987 R 5 781

R 30 398 - R 30 448 R 365 076 R 5 829 R 5 212 R 5 007

R 32 948 - R 32 998 R 395 676 R 6 620 R 6 003 R 5 797

R 30 449 - R 30 499 R 365 688 R 5 845 R 5 228 R 5 022

R 32 999 - R 33 049 R 396 288 R 6 636 R 6 018 R 5 813

R 30 500 - R 30 550 R 366 300 R 5 861 R 5 244 R 5 038

R 33 050 - R 33 100 R 396 900 R 6 652 R 6 034 R 5 829

R 30 551 - R 30 601 R 366 912 R 5 877 R 5 260 R 5 054

R 33 101 - R 33 151 R 397 512 R 6 667 R 6 050 R 5 845

R 30 602 - R 30 652 R 367 524 R 5 893 R 5 275 R 5 070

R 33 152 - R 33 202 R 398 124 R 6 683 R 6 066 R 5 860

R 30 653 - R 30 703 R 368 136 R 5 908 R 5 291 R 5 086

R 33 203 - R 33 253 R 398 736 R 6 699 R 6 082 R 5 876

R 30 704 - R 30 754 R 368 748 R 5 924 R 5 307 R 5 102

R 33 254 - R 33 304 R 399 348 R 6 715 R 6 098 R 5 892

R 30 755 - R 30 805 R 369 360 R 5 940 R 5 323 R 5 117

R 33 305 - R 33 355 R 399 960 R 6 731 R 6 113 R 5 908

R 30 806 - R 30 856 R 369 972 R 5 956 R 5 339 R 5 133

R 33 356 - R 33 406 R 400 572 R 6 746 R 6 129 R 5 924

R 30 857 - R 30 907 R 370 584 R 5 972 R 5 354 R 5 149

R 33 407 - R 33 457 R 401 184 R 6 762 R 6 145 R 5 939

R 30 908 - R 30 958 R 371 196 R 5 988 R 5 370 R 5 165

R 33 458 - R 33 508 R 401 796 R 6 778 R 6 161 R 5 955

R 30 959 - R 31 009 R 371 808 R 6 003 R 5 386 R 5 181

R 33 509 - R 33 559 R 402 408 R 6 794 R 6 177 R 5 971

R 31 010 - R 31 060 R 372 420 R 6 019 R 5 402 R 5 196

R 33 560 - R 33 610 R 403 020 R 6 810 R 6 192 R 5 987

R 31 061 - R 31 111 R 373 032 R 6 035 R 5 418 R 5 212

R 33 611 - R 33 661 R 403 632 R 6 825 R 6 208 R 6 003

R 31 112 - R 31 162 R 373 644 R 6 051 R 5 434 R 5 228

R 33 662 - R 33 712 R 404 244 R 6 841 R 6 224 R 6 019

R 31 163 - R 31 213 R 374 256 R 6 067 R 5 449 R 5 244

R 33 713 - R 33 763 R 404 856 R 6 857 R 6 240 R 6 034

R 31 214 - R 31 264 R 374 868 R 6 082 R 5 465 R 5 260

R 33 764 - R 33 814 R 405 468 R 6 873 R 6 256 R 6 050

R 31 265 - R 31 315 R 375 480 R 6 098 R 5 481 R 5 275

R 33 815 - R 33 865 R 406 080 R 6 889 R 6 271 R 6 066

R 31 316 - R 31 366 R 376 092 R 6 114 R 5 497 R 5 291

R 33 866 - R 33 916 R 406 692 R 6 915 R 6 297 R 6 092

R 31 367 - R 31 417 R 376 704 R 6 130 R 5 513 R 5 307

R 33 917 - R 33 967 R 407 304 R 6 933 R 6 316 R 6 110

R 31 418 - R 31 468 R 377 316 R 6 146 R 5 528 R 5 323

R 33 968 - R 34 018 R 407 916 R 6 951 R 6 334 R 6 129

R 31 469 - R 31 519 R 377 928 R 6 161 R 5 544 R 5 339

R 34 019 - R 34 069 R 408 528 R 6 970 R 6 352 R 6 147

R 31 520 - R 31 570 R 378 540 R 6 177 R 5 560 R 5 355

R 34 070 - R 34 120 R 409 140 R 6 988 R 6 371 R 6 165

R 31 571 - R 31 621 R 379 152 R 6 193 R 5 576 R 5 370

R 34 121 - R 34 171 R 409 752 R 7 006 R 6 389 R 6 184

R 31 622 - R 31 672 R 379 764 R 6 209 R 5 592 R 5 386

R 34 172 - R 34 222 R 410 364 R 7 025 R 6 408 R 6 202

R 31 673 - R 31 723 R 380 376 R 6 225 R 5 607 R 5 402

R 34 223 - R 34 273 R 410 976 R 7 043 R 6 426 R 6 220

R 29 174 - R 34 273 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 14 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 34 274 - R 34 324 R 411 588 R 7 062 R 6 444 R 6 239

R 36 824 - R 36 874 R 442 188 R 7 980 R 7 362 R 7 157

R 34 325 - R 34 375 R 412 200 R 7 080 R 6 463 R 6 257

R 36 875 - R 36 925 R 442 800 R 7 998 R 7 381 R 7 175

R 34 376 - R 34 426 R 412 812 R 7 098 R 6 481 R 6 275

R 36 926 - R 36 976 R 443 412 R 8 016 R 7 399 R 7 193

R 34 427 - R 34 477 R 413 424 R 7 117 R 6 499 R 6 294

R 36 977 - R 37 027 R 444 024 R 8 035 R 7 417 R 7 212

R 34 478 - R 34 528 R 414 036 R 7 135 R 6 518 R 6 312

R 37 028 - R 37 078 R 444 636 R 8 053 R 7 436 R 7 230

R 34 529 - R 34 579 R 414 648 R 7 153 R 6 536 R 6 331

R 37 079 - R 37 129 R 445 248 R 8 071 R 7 454 R 7 249

R 34 580 - R 34 630 R 415 260 R 7 172 R 6 554 R 6 349

R 37 130 - R 37 180 R 445 860 R 8 090 R 7 472 R 7 267

R 34 631 - R 34 681 R 415 872 R 7 190 R 6 573 R 6 367

R 37 181 - R 37 231 R 446 472 R 8 108 R 7 491 R 7 285

R 34 682 - R 34 732 R 416 484 R 7 208 R 6 591 R 6 386

R 37 232 - R 37 282 R 447 084 R 8 126 R 7 509 R 7 304

R 34 733 - R 34 783 R 417 096 R 7 227 R 6 610 R 6 404

R 37 283 - R 37 333 R 447 696 R 8 145 R 7 528 R 7 322

R 34 784 - R 34 834 R 417 708 R 7 245 R 6 628 R 6 422

R 37 334 - R 37 384 R 448 308 R 8 163 R 7 546 R 7 340

R 34 835 - R 34 885 R 418 320 R 7 263 R 6 646 R 6 441

R 37 385 - R 37 435 R 448 920 R 8 181 R 7 564 R 7 359

R 34 886 - R 34 936 R 418 932 R 7 282 R 6 665 R 6 459

R 37 436 - R 37 486 R 449 532 R 8 200 R 7 583 R 7 377

R 34 937 - R 34 987 R 419 544 R 7 300 R 6 683 R 6 477

R 37 487 - R 37 537 R 450 144 R 8 218 R 7 601 R 7 395

R 34 988 - R 35 038 R 420 156 R 7 319 R 6 701 R 6 496

R 37 538 - R 37 588 R 450 756 R 8 237 R 7 619 R 7 414

R 35 039 - R 35 089 R 420 768 R 7 337 R 6 720 R 6 514

R 37 589 - R 37 639 R 451 368 R 8 255 R 7 638 R 7 432

R 35 090 - R 35 140 R 421 380 R 7 355 R 6 738 R 6 533

R 37 640 - R 37 690 R 451 980 R 8 273 R 7 656 R 7 451

R 35 141 - R 35 191 R 421 992 R 7 374 R 6 756 R 6 551

R 37 691 - R 37 741 R 452 592 R 8 292 R 7 674 R 7 469

R 35 192 - R 35 242 R 422 604 R 7 392 R 6 775 R 6 569

R 37 742 - R 37 792 R 453 204 R 8 310 R 7 693 R 7 487

R 35 243 - R 35 293 R 423 216 R 7 410 R 6 793 R 6 588

R 37 793 - R 37 843 R 453 816 R 8 328 R 7 711 R 7 506

R 35 294 - R 35 344 R 423 828 R 7 429 R 6 811 R 6 606

R 37 844 - R 37 894 R 454 428 R 8 347 R 7 729 R 7 524

R 35 345 - R 35 395 R 424 440 R 7 447 R 6 830 R 6 624

R 37 895 - R 37 945 R 455 040 R 8 365 R 7 748 R 7 542

R 35 396 - R 35 446 R 425 052 R 7 465 R 6 848 R 6 643

R 37 946 - R 37 996 R 455 652 R 8 383 R 7 766 R 7 561

R 35 447 - R 35 497 R 425 664 R 7 484 R 6 867 R 6 661

R 37 997 - R 38 047 R 456 264 R 8 402 R 7 785 R 7 579

R 35 498 - R 35 548 R 426 276 R 7 502 R 6 885 R 6 679

R 38 048 - R 38 098 R 456 876 R 8 420 R 7 803 R 7 597

R 35 549 - R 35 599 R 426 888 R 7 521 R 6 903 R 6 698

R 38 099 - R 38 149 R 457 488 R 8 439 R 7 821 R 7 616

R 35 600 - R 35 650 R 427 500 R 7 539 R 6 922 R 6 716

R 38 150 - R 38 200 R 458 100 R 8 457 R 7 840 R 7 634

R 35 651 - R 35 701 R 428 112 R 7 557 R 6 940 R 6 734

R 38 201 - R 38 251 R 458 712 R 8 475 R 7 858 R 7 652

R 35 702 - R 35 752 R 428 724 R 7 576 R 6 958 R 6 753

R 38 252 - R 38 302 R 459 324 R 8 494 R 7 876 R 7 671

R 35 753 - R 35 803 R 429 336 R 7 594 R 6 977 R 6 771

R 38 303 - R 38 353 R 459 936 R 8 512 R 7 895 R 7 689

R 35 804 - R 35 854 R 429 948 R 7 612 R 6 995 R 6 790

R 38 354 - R 38 404 R 460 548 R 8 530 R 7 913 R 7 708

R 35 855 - R 35 905 R 430 560 R 7 631 R 7 013 R 6 808

R 38 405 - R 38 455 R 461 160 R 8 549 R 7 931 R 7 726

R 35 906 - R 35 956 R 431 172 R 7 649 R 7 032 R 6 826

R 38 456 - R 38 506 R 461 772 R 8 567 R 7 950 R 7 744

R 35 957 - R 36 007 R 431 784 R 7 667 R 7 050 R 6 845

R 38 507 - R 38 557 R 462 384 R 8 585 R 7 968 R 7 763

R 36 008 - R 36 058 R 432 396 R 7 686 R 7 069 R 6 863

R 38 558 - R 38 608 R 462 996 R 8 604 R 7 987 R 7 781

R 36 059 - R 36 109 R 433 008 R 7 704 R 7 087 R 6 881

R 38 609 - R 38 659 R 463 608 R 8 622 R 8 005 R 7 799

R 36 110 - R 36 160 R 433 620 R 7 722 R 7 105 R 6 900

R 38 660 - R 38 710 R 464 220 R 8 640 R 8 023 R 7 818

R 36 161 - R 36 211 R 434 232 R 7 741 R 7 124 R 6 918

R 38 711 - R 38 761 R 464 832 R 8 659 R 8 042 R 7 836

R 36 212 - R 36 262 R 434 844 R 7 759 R 7 142 R 6 936

R 38 762 - R 38 812 R 465 444 R 8 677 R 8 060 R 7 854

R 36 263 - R 36 313 R 435 456 R 7 778 R 7 160 R 6 955

R 38 813 - R 38 863 R 466 056 R 8 696 R 8 078 R 7 873

R 36 314 - R 36 364 R 436 068 R 7 796 R 7 179 R 6 973

R 38 864 - R 38 914 R 466 668 R 8 714 R 8 097 R 7 891

R 36 365 - R 36 415 R 436 680 R 7 814 R 7 197 R 6 992

R 38 915 - R 38 965 R 467 280 R 8 732 R 8 115 R 7 910

R 36 416 - R 36 466 R 437 292 R 7 833 R 7 215 R 7 010

R 38 966 - R 39 016 R 467 892 R 8 751 R 8 133 R 7 928

R 36 467 - R 36 517 R 437 904 R 7 851 R 7 234 R 7 028

R 39 017 - R 39 067 R 468 504 R 8 769 R 8 152 R 7 946

R 36 518 - R 36 568 R 438 516 R 7 869 R 7 252 R 7 047

R 39 068 - R 39 118 R 469 116 R 8 787 R 8 170 R 7 965

R 36 569 - R 36 619 R 439 128 R 7 888 R 7 270 R 7 065

R 39 119 - R 39 169 R 469 728 R 8 806 R 8 188 R 7 983

R 36 620 - R 36 670 R 439 740 R 7 906 R 7 289 R 7 083

R 39 170 - R 39 220 R 470 340 R 8 824 R 8 207 R 8 001

R 36 671 - R 36 721 R 440 352 R 7 924 R 7 307 R 7 102

R 39 221 - R 39 271 R 470 952 R 8 842 R 8 225 R 8 020

R 36 722 - R 36 772 R 440 964 R 7 943 R 7 326 R 7 120

R 39 272 - R 39 322 R 471 564 R 8 861 R 8 244 R 8 038

R 36 773 - R 36 823 R 441 576 R 7 961 R 7 344 R 7 138

R 39 323 - R 39 373 R 472 176 R 8 879 R 8 262 R 8 056

R 34 274 - R 39 373 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 15 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 39 374 - R 39 424 R 472 788 R 8 898 R 8 280 R 8 075

R 41 924 - R 41 974 R 503 388 R 9 816 R 9 198 R 8 993

R 39 425 - R 39 475 R 473 400 R 8 916 R 8 299 R 8 093

R 41 975 - R 42 025 R 504 000 R 9 834 R 9 217 R 9 011

R 39 476 - R 39 526 R 474 012 R 8 934 R 8 317 R 8 111

R 42 026 - R 42 076 R 504 612 R 9 852 R 9 235 R 9 029

R 39 527 - R 39 577 R 474 624 R 8 953 R 8 335 R 8 130

R 42 077 - R 42 127 R 505 224 R 9 871 R 9 253 R 9 048

R 39 578 - R 39 628 R 475 236 R 8 971 R 8 354 R 8 148

R 42 128 - R 42 178 R 505 836 R 9 889 R 9 272 R 9 066

R 39 629 - R 39 679 R 475 848 R 8 989 R 8 372 R 8 167

R 42 179 - R 42 229 R 506 448 R 9 907 R 9 290 R 9 085

R 39 680 - R 39 730 R 476 460 R 9 008 R 8 390 R 8 185

R 42 230 - R 42 280 R 507 060 R 9 926 R 9 308 R 9 103

R 39 731 - R 39 781 R 477 072 R 9 026 R 8 409 R 8 203

R 42 281 - R 42 331 R 507 672 R 9 944 R 9 327 R 9 121

R 39 782 - R 39 832 R 477 684 R 9 044 R 8 427 R 8 222

R 42 332 - R 42 382 R 508 284 R 9 962 R 9 345 R 9 140

R 39 833 - R 39 883 R 478 296 R 9 063 R 8 446 R 8 240

R 42 383 - R 42 433 R 508 896 R 9 981 R 9 364 R 9 158

R 39 884 - R 39 934 R 478 908 R 9 081 R 8 464 R 8 258

R 42 434 - R 42 484 R 509 508 R 9 999 R 9 382 R 9 176

R 39 935 - R 39 985 R 479 520 R 9 099 R 8 482 R 8 277

R 42 485 - R 42 535 R 510 120 R 10 017 R 9 400 R 9 195

R 39 986 - R 40 036 R 480 132 R 9 118 R 8 501 R 8 295

R 42 536 - R 42 586 R 510 732 R 10 036 R 9 419 R 9 213

R 40 037 - R 40 087 R 480 744 R 9 136 R 8 519 R 8 313

R 42 587 - R 42 637 R 511 344 R 10 054 R 9 437 R 9 231

R 40 088 - R 40 138 R 481 356 R 9 155 R 8 537 R 8 332

R 42 638 - R 42 688 R 511 956 R 10 073 R 9 455 R 9 250

R 40 139 - R 40 189 R 481 968 R 9 173 R 8 556 R 8 350

R 42 689 - R 42 739 R 512 568 R 10 091 R 9 474 R 9 268

R 40 190 - R 40 240 R 482 580 R 9 191 R 8 574 R 8 369

R 42 740 - R 42 790 R 513 180 R 10 109 R 9 492 R 9 287

R 40 241 - R 40 291 R 483 192 R 9 210 R 8 592 R 8 387

R 42 791 - R 42 841 R 513 792 R 10 128 R 9 510 R 9 305

R 40 292 - R 40 342 R 483 804 R 9 228 R 8 611 R 8 405

R 42 842 - R 42 892 R 514 404 R 10 146 R 9 529 R 9 323

R 40 343 - R 40 393 R 484 416 R 9 246 R 8 629 R 8 424

R 42 893 - R 42 943 R 515 016 R 10 164 R 9 547 R 9 342

R 40 394 - R 40 444 R 485 028 R 9 265 R 8 647 R 8 442

R 42 944 - R 42 994 R 515 628 R 10 183 R 9 565 R 9 360

R 40 445 - R 40 495 R 485 640 R 9 283 R 8 666 R 8 460

R 42 995 - R 43 045 R 516 240 R 10 201 R 9 584 R 9 378

R 40 496 - R 40 546 R 486 252 R 9 301 R 8 684 R 8 479

R 43 046 - R 43 096 R 516 852 R 10 219 R 9 602 R 9 397

R 40 547 - R 40 597 R 486 864 R 9 320 R 8 703 R 8 497

R 43 097 - R 43 147 R 517 464 R 10 238 R 9 621 R 9 415

R 40 598 - R 40 648 R 487 476 R 9 338 R 8 721 R 8 515

R 43 148 - R 43 198 R 518 076 R 10 256 R 9 639 R 9 433

R 40 649 - R 40 699 R 488 088 R 9 357 R 8 739 R 8 534

R 43 199 - R 43 249 R 518 688 R 10 275 R 9 657 R 9 452

R 40 700 - R 40 750 R 488 700 R 9 375 R 8 758 R 8 552

R 43 250 - R 43 300 R 519 300 R 10 293 R 9 676 R 9 470

R 40 751 - R 40 801 R 489 312 R 9 393 R 8 776 R 8 570

R 43 301 - R 43 351 R 519 912 R 10 311 R 9 694 R 9 488

R 40 802 - R 40 852 R 489 924 R 9 412 R 8 794 R 8 589

R 43 352 - R 43 402 R 520 524 R 10 330 R 9 712 R 9 507

R 40 853 - R 40 903 R 490 536 R 9 430 R 8 813 R 8 607

R 43 403 - R 43 453 R 521 136 R 10 348 R 9 731 R 9 525

R 40 904 - R 40 954 R 491 148 R 9 448 R 8 831 R 8 626

R 43 454 - R 43 504 R 521 748 R 10 366 R 9 749 R 9 544

R 40 955 - R 41 005 R 491 760 R 9 467 R 8 849 R 8 644

R 43 505 - R 43 555 R 522 360 R 10 385 R 9 767 R 9 562

R 41 006 - R 41 056 R 492 372 R 9 485 R 8 868 R 8 662

R 43 556 - R 43 606 R 522 972 R 10 403 R 9 786 R 9 580

R 41 057 - R 41 107 R 492 984 R 9 503 R 8 886 R 8 681

R 43 607 - R 43 657 R 523 584 R 10 421 R 9 804 R 9 599

R 41 108 - R 41 158 R 493 596 R 9 522 R 8 905 R 8 699

R 43 658 - R 43 708 R 524 196 R 10 440 R 9 823 R 9 617

R 41 159 - R 41 209 R 494 208 R 9 540 R 8 923 R 8 717

R 43 709 - R 43 759 R 524 808 R 10 458 R 9 841 R 9 635

R 41 210 - R 41 260 R 494 820 R 9 558 R 8 941 R 8 736

R 43 760 - R 43 810 R 525 420 R 10 476 R 9 859 R 9 654

R 41 261 - R 41 311 R 495 432 R 9 577 R 8 960 R 8 754

R 43 811 - R 43 861 R 526 032 R 10 495 R 9 878 R 9 672

R 41 312 - R 41 362 R 496 044 R 9 595 R 8 978 R 8 772

R 43 862 - R 43 912 R 526 644 R 10 513 R 9 896 R 9 690

R 41 363 - R 41 413 R 496 656 R 9 614 R 8 996 R 8 791

R 43 913 - R 43 963 R 527 256 R 10 532 R 9 914 R 9 709

R 41 414 - R 41 464 R 497 268 R 9 632 R 9 015 R 8 809

R 43 964 - R 44 014 R 527 868 R 10 550 R 9 933 R 9 727

R 41 465 - R 41 515 R 497 880 R 9 650 R 9 033 R 8 828

R 44 015 - R 44 065 R 528 480 R 10 568 R 9 951 R 9 746

R 41 516 - R 41 566 R 498 492 R 9 669 R 9 051 R 8 846

R 44 066 - R 44 116 R 529 092 R 10 587 R 9 969 R 9 764

R 41 567 - R 41 617 R 499 104 R 9 687 R 9 070 R 8 864

R 44 117 - R 44 167 R 529 704 R 10 605 R 9 988 R 9 782

R 41 618 - R 41 668 R 499 716 R 9 705 R 9 088 R 8 883

R 44 168 - R 44 218 R 530 316 R 10 623 R 10 006 R 9 801

R 41 669 - R 41 719 R 500 328 R 9 724 R 9 106 R 8 901

R 44 219 - R 44 269 R 530 928 R 10 642 R 10 024 R 9 819

R 41 720 - R 41 770 R 500 940 R 9 742 R 9 125 R 8 919

R 44 270 - R 44 320 R 531 540 R 10 660 R 10 043 R 9 837

R 41 771 - R 41 821 R 501 552 R 9 760 R 9 143 R 8 938

R 44 321 - R 44 371 R 532 152 R 10 678 R 10 061 R 9 856

R 41 822 - R 41 872 R 502 164 R 9 779 R 9 162 R 8 956

R 44 372 - R 44 422 R 532 764 R 10 697 R 10 080 R 9 874

R 41 873 - R 41 923 R 502 776 R 9 797 R 9 180 R 8 974

R 44 423 - R 44 473 R 533 376 R 10 715 R 10 098 R 9 892

R 39 374 - R 44 473 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 16 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 44 474 - R 44 524 R 533 988 R 10 734 R 10 116 R 9 911

R 47 024 - R 47 074 R 564 588 R 11 679 R 11 062 R 10 856

R 44 525 - R 44 575 R 534 600 R 10 752 R 10 135 R 9 929

R 47 075 - R 47 125 R 565 200 R 11 699 R 11 081 R 10 876

R 44 576 - R 44 626 R 535 212 R 10 770 R 10 153 R 9 947

R 47 126 - R 47 176 R 565 812 R 11 719 R 11 101 R 10 896

R 44 627 - R 44 677 R 535 824 R 10 789 R 10 171 R 9 966

R 47 177 - R 47 227 R 566 424 R 11 738 R 11 121 R 10 916

R 44 678 - R 44 728 R 536 436 R 10 807 R 10 190 R 9 984

R 47 228 - R 47 278 R 567 036 R 11 758 R 11 141 R 10 936

R 44 729 - R 44 779 R 537 048 R 10 825 R 10 208 R 10 003

R 47 279 - R 47 329 R 567 648 R 11 778 R 11 161 R 10 956

R 44 780 - R 44 830 R 537 660 R 10 844 R 10 226 R 10 021

R 47 330 - R 47 380 R 568 260 R 11 798 R 11 181 R 10 975

R 44 831 - R 44 881 R 538 272 R 10 862 R 10 245 R 10 039

R 47 381 - R 47 431 R 568 872 R 11 818 R 11 201 R 10 995

R 44 882 - R 44 932 R 538 884 R 10 880 R 10 263 R 10 058

R 47 432 - R 47 482 R 569 484 R 11 838 R 11 221 R 11 015

R 44 933 - R 44 983 R 539 496 R 10 899 R 10 282 R 10 076

R 47 483 - R 47 533 R 570 096 R 11 858 R 11 241 R 11 035

R 44 984 - R 45 034 R 540 108 R 10 917 R 10 300 R 10 094

R 47 534 - R 47 584 R 570 708 R 11 878 R 11 260 R 11 055

R 45 035 - R 45 085 R 540 720 R 10 935 R 10 318 R 10 113

R 47 585 - R 47 635 R 571 320 R 11 898 R 11 280 R 11 075

R 45 086 - R 45 136 R 541 332 R 10 954 R 10 337 R 10 131

R 47 636 - R 47 686 R 571 932 R 11 918 R 11 300 R 11 095

R 45 137 - R 45 187 R 541 944 R 10 972 R 10 355 R 10 149

R 47 687 - R 47 737 R 572 544 R 11 937 R 11 320 R 11 115

R 45 188 - R 45 238 R 542 556 R 10 991 R 10 373 R 10 168

R 47 738 - R 47 788 R 573 156 R 11 957 R 11 340 R 11 135

R 45 239 - R 45 289 R 543 168 R 11 009 R 10 392 R 10 186

R 47 789 - R 47 839 R 573 768 R 11 977 R 11 360 R 11 154

R 45 290 - R 45 340 R 543 780 R 11 027 R 10 410 R 10 205

R 47 840 - R 47 890 R 574 380 R 11 997 R 11 380 R 11 174

R 45 341 - R 45 391 R 544 392 R 11 046 R 10 428 R 10 223

R 47 891 - R 47 941 R 574 992 R 12 017 R 11 400 R 11 194

R 45 392 - R 45 442 R 545 004 R 11 064 R 10 447 R 10 241

R 47 942 - R 47 992 R 575 604 R 12 037 R 11 420 R 11 214

R 45 443 - R 45 493 R 545 616 R 11 082 R 10 465 R 10 260

R 47 993 - R 48 043 R 576 216 R 12 057 R 11 439 R 11 234

R 45 494 - R 45 544 R 546 228 R 11 101 R 10 483 R 10 278

R 48 044 - R 48 094 R 576 828 R 12 077 R 11 459 R 11 254

R 45 545 - R 45 595 R 546 840 R 11 119 R 10 502 R 10 296

R 48 095 - R 48 145 R 577 440 R 12 097 R 11 479 R 11 274

R 45 596 - R 45 646 R 547 452 R 11 137 R 10 520 R 10 315

R 48 146 - R 48 196 R 578 052 R 12 116 R 11 499 R 11 294

R 45 647 - R 45 697 R 548 064 R 11 156 R 10 539 R 10 333

R 48 197 - R 48 247 R 578 664 R 12 136 R 11 519 R 11 314

R 45 698 - R 45 748 R 548 676 R 11 174 R 10 557 R 10 351

R 48 248 - R 48 298 R 579 276 R 12 156 R 11 539 R 11 333

R 45 749 - R 45 799 R 549 288 R 11 193 R 10 575 R 10 370

R 48 299 - R 48 349 R 579 888 R 12 176 R 11 559 R 11 353

R 45 800 - R 45 850 R 549 900 R 11 211 R 10 594 R 10 388

R 48 350 - R 48 400 R 580 500 R 12 196 R 11 579 R 11 373

R 45 851 - R 45 901 R 550 512 R 11 221 R 10 604 R 10 399

R 48 401 - R 48 451 R 581 112 R 12 216 R 11 599 R 11 393

R 45 902 - R 45 952 R 551 124 R 11 241 R 10 624 R 10 418

R 48 452 - R 48 502 R 581 724 R 12 236 R 11 618 R 11 413

R 45 953 - R 46 003 R 551 736 R 11 261 R 10 644 R 10 438

R 48 503 - R 48 553 R 582 336 R 12 256 R 11 638 R 11 433

R 46 004 - R 46 054 R 552 348 R 11 281 R 10 664 R 10 458

R 48 554 - R 48 604 R 582 948 R 12 276 R 11 658 R 11 453

R 46 055 - R 46 105 R 552 960 R 11 301 R 10 684 R 10 478

R 48 605 - R 48 655 R 583 560 R 12 295 R 11 678 R 11 473

R 46 106 - R 46 156 R 553 572 R 11 321 R 10 704 R 10 498

R 48 656 - R 48 706 R 584 172 R 12 315 R 11 698 R 11 493

R 46 157 - R 46 207 R 554 184 R 11 341 R 10 723 R 10 518

R 48 707 - R 48 757 R 584 784 R 12 335 R 11 718 R 11 512

R 46 208 - R 46 258 R 554 796 R 11 361 R 10 743 R 10 538

R 48 758 - R 48 808 R 585 396 R 12 355 R 11 738 R 11 532

R 46 259 - R 46 309 R 555 408 R 11 380 R 10 763 R 10 558

R 48 809 - R 48 859 R 586 008 R 12 375 R 11 758 R 11 552

R 46 310 - R 46 360 R 556 020 R 11 400 R 10 783 R 10 578

R 48 860 - R 48 910 R 586 620 R 12 395 R 11 778 R 11 572

R 46 361 - R 46 411 R 556 632 R 11 420 R 10 803 R 10 598

R 48 911 - R 48 961 R 587 232 R 12 415 R 11 798 R 11 592

R 46 412 - R 46 462 R 557 244 R 11 440 R 10 823 R 10 617

R 48 962 - R 49 012 R 587 844 R 12 435 R 11 817 R 11 612

R 46 463 - R 46 513 R 557 856 R 11 460 R 10 843 R 10 637

R 49 013 - R 49 063 R 588 456 R 12 455 R 11 837 R 11 632

R 46 514 - R 46 564 R 558 468 R 11 480 R 10 863 R 10 657

R 49 064 - R 49 114 R 589 068 R 12 474 R 11 857 R 11 652

R 46 565 - R 46 615 R 559 080 R 11 500 R 10 883 R 10 677

R 49 115 - R 49 165 R 589 680 R 12 494 R 11 877 R 11 672

R 46 616 - R 46 666 R 559 692 R 11 520 R 10 902 R 10 697

R 49 166 - R 49 216 R 590 292 R 12 514 R 11 897 R 11 691

R 46 667 - R 46 717 R 560 304 R 11 540 R 10 922 R 10 717

R 49 217 - R 49 267 R 590 904 R 12 534 R 11 917 R 11 711

R 46 718 - R 46 768 R 560 916 R 11 559 R 10 942 R 10 737

R 49 268 - R 49 318 R 591 516 R 12 554 R 11 937 R 11 731

R 46 769 - R 46 819 R 561 528 R 11 579 R 10 962 R 10 757

R 49 319 - R 49 369 R 592 128 R 12 574 R 11 957 R 11 751

R 46 820 - R 46 870 R 562 140 R 11 599 R 10 982 R 10 777

R 49 370 - R 49 420 R 592 740 R 12 594 R 11 977 R 11 771

R 46 871 - R 46 921 R 562 752 R 11 619 R 11 002 R 10 796

R 49 421 - R 49 471 R 593 352 R 12 614 R 11 996 R 11 791

R 46 922 - R 46 972 R 563 364 R 11 639 R 11 022 R 10 816

R 49 472 - R 49 522 R 593 964 R 12 634 R 12 016 R 11 811

R 46 973 - R 47 023 R 563 976 R 11 659 R 11 042 R 10 836

R 49 523 - R 49 573 R 594 576 R 12 653 R 12 036 R 11 831

R 44 474 - R 49 573 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 17 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 49 574 - R 49 624 R 595 188 R 12 673 R 12 056 R 11 851

R 52 124 - R 52 174 R 625 788 R 13 668 R 13 051 R 12 845

R 49 625 - R 49 675 R 595 800 R 12 693 R 12 076 R 11 870

R 52 175 - R 52 225 R 626 400 R 13 688 R 13 070 R 12 865

R 49 676 - R 49 726 R 596 412 R 12 713 R 12 096 R 11 890

R 52 226 - R 52 276 R 627 012 R 13 708 R 13 090 R 12 885

R 49 727 - R 49 777 R 597 024 R 12 733 R 12 116 R 11 910

R 52 277 - R 52 327 R 627 624 R 13 727 R 13 110 R 12 905

R 49 778 - R 49 828 R 597 636 R 12 753 R 12 136 R 11 930

R 52 328 - R 52 378 R 628 236 R 13 747 R 13 130 R 12 925

R 49 829 - R 49 879 R 598 248 R 12 773 R 12 156 R 11 950

R 52 379 - R 52 429 R 628 848 R 13 767 R 13 150 R 12 945

R 49 880 - R 49 930 R 598 860 R 12 793 R 12 175 R 11 970

R 52 430 - R 52 480 R 629 460 R 13 787 R 13 170 R 12 964

R 49 931 - R 49 981 R 599 472 R 12 813 R 12 195 R 11 990

R 52 481 - R 52 531 R 630 072 R 13 807 R 13 190 R 12 984

R 49 982 - R 50 032 R 600 084 R 12 832 R 12 215 R 12 010

R 52 532 - R 52 582 R 630 684 R 13 827 R 13 210 R 13 004

R 50 033 - R 50 083 R 600 696 R 12 852 R 12 235 R 12 030

R 52 583 - R 52 633 R 631 296 R 13 847 R 13 230 R 13 024

R 50 084 - R 50 134 R 601 308 R 12 872 R 12 255 R 12 049

R 52 634 - R 52 684 R 631 908 R 13 867 R 13 249 R 13 044

R 50 135 - R 50 185 R 601 920 R 12 892 R 12 275 R 12 069

R 52 685 - R 52 735 R 632 520 R 13 887 R 13 269 R 13 064

R 50 186 - R 50 236 R 602 532 R 12 912 R 12 295 R 12 089

R 52 736 - R 52 786 R 633 132 R 13 907 R 13 289 R 13 084

R 50 237 - R 50 287 R 603 144 R 12 932 R 12 315 R 12 109

R 52 787 - R 52 837 R 633 744 R 13 926 R 13 309 R 13 104

R 50 288 - R 50 338 R 603 756 R 12 952 R 12 335 R 12 129

R 52 838 - R 52 888 R 634 356 R 13 946 R 13 329 R 13 124

R 50 339 - R 50 389 R 604 368 R 12 972 R 12 354 R 12 149

R 52 889 - R 52 939 R 634 968 R 13 966 R 13 349 R 13 143

R 50 390 - R 50 440 R 604 980 R 12 992 R 12 374 R 12 169

R 52 940 - R 52 990 R 635 580 R 13 986 R 13 369 R 13 163

R 50 441 - R 50 491 R 605 592 R 13 011 R 12 394 R 12 189

R 52 991 - R 53 041 R 636 192 R 14 006 R 13 389 R 13 183

R 50 492 - R 50 542 R 606 204 R 13 031 R 12 414 R 12 209

R 53 042 - R 53 092 R 636 804 R 14 026 R 13 409 R 13 203

R 50 543 - R 50 593 R 606 816 R 13 051 R 12 434 R 12 228

R 53 093 - R 53 143 R 637 416 R 14 046 R 13 428 R 13 223

R 50 594 - R 50 644 R 607 428 R 13 071 R 12 454 R 12 248

R 53 144 - R 53 194 R 638 028 R 14 066 R 13 448 R 13 243

R 50 645 - R 50 695 R 608 040 R 13 091 R 12 474 R 12 268

R 53 195 - R 53 245 R 638 640 R 14 086 R 13 468 R 13 263

R 50 696 - R 50 746 R 608 652 R 13 111 R 12 494 R 12 288

R 53 246 - R 53 296 R 639 252 R 14 105 R 13 488 R 13 283

R 50 747 - R 50 797 R 609 264 R 13 131 R 12 514 R 12 308

R 53 297 - R 53 347 R 639 864 R 14 125 R 13 508 R 13 303

R 50 798 - R 50 848 R 609 876 R 13 151 R 12 533 R 12 328

R 53 348 - R 53 398 R 640 476 R 14 145 R 13 528 R 13 322

R 50 849 - R 50 899 R 610 488 R 13 171 R 12 553 R 12 348

R 53 399 - R 53 449 R 641 088 R 14 165 R 13 548 R 13 342

R 50 900 - R 50 950 R 611 100 R 13 190 R 12 573 R 12 368

R 53 450 - R 53 500 R 641 700 R 14 185 R 13 568 R 13 362

R 50 951 - R 51 001 R 611 712 R 13 210 R 12 593 R 12 388

R 53 501 - R 53 551 R 642 312 R 14 205 R 13 588 R 13 382

R 51 002 - R 51 052 R 612 324 R 13 230 R 12 613 R 12 407

R 53 552 - R 53 602 R 642 924 R 14 225 R 13 607 R 13 402

R 51 053 - R 51 103 R 612 936 R 13 250 R 12 633 R 12 427

R 53 603 - R 53 653 R 643 536 R 14 245 R 13 627 R 13 422

R 51 104 - R 51 154 R 613 548 R 13 270 R 12 653 R 12 447

R 53 654 - R 53 704 R 644 148 R 14 265 R 13 647 R 13 442

R 51 155 - R 51 205 R 614 160 R 13 290 R 12 673 R 12 467

R 53 705 - R 53 755 R 644 760 R 14 284 R 13 667 R 13 462

R 51 206 - R 51 256 R 614 772 R 13 310 R 12 693 R 12 487

R 53 756 - R 53 806 R 645 372 R 14 304 R 13 687 R 13 482

R 51 257 - R 51 307 R 615 384 R 13 330 R 12 712 R 12 507

R 53 807 - R 53 857 R 645 984 R 14 324 R 13 707 R 13 501

R 51 308 - R 51 358 R 615 996 R 13 350 R 12 732 R 12 527

R 53 858 - R 53 908 R 646 596 R 14 344 R 13 727 R 13 521

R 51 359 - R 51 409 R 616 608 R 13 369 R 12 752 R 12 547

R 53 909 - R 53 959 R 647 208 R 14 364 R 13 747 R 13 541

R 51 410 - R 51 460 R 617 220 R 13 389 R 12 772 R 12 567

R 53 960 - R 54 010 R 647 820 R 14 384 R 13 767 R 13 561

R 51 461 - R 51 511 R 617 832 R 13 409 R 12 792 R 12 587

R 54 011 - R 54 061 R 648 432 R 14 404 R 13 787 R 13 581

R 51 512 - R 51 562 R 618 444 R 13 429 R 12 812 R 12 606

R 54 062 - R 54 112 R 649 044 R 14 424 R 13 806 R 13 601

R 51 563 - R 51 613 R 619 056 R 13 449 R 12 832 R 12 626

R 54 113 - R 54 163 R 649 656 R 14 444 R 13 826 R 13 621

R 51 614 - R 51 664 R 619 668 R 13 469 R 12 852 R 12 646

R 54 164 - R 54 214 R 650 268 R 14 463 R 13 846 R 13 641

R 51 665 - R 51 715 R 620 280 R 13 489 R 12 872 R 12 666

R 54 215 - R 54 265 R 650 880 R 14 483 R 13 866 R 13 661

R 51 716 - R 51 766 R 620 892 R 13 509 R 12 891 R 12 686

R 54 266 - R 54 316 R 651 492 R 14 503 R 13 886 R 13 680

R 51 767 - R 51 817 R 621 504 R 13 529 R 12 911 R 12 706

R 54 317 - R 54 367 R 652 104 R 14 523 R 13 906 R 13 700

R 51 818 - R 51 868 R 622 116 R 13 548 R 12 931 R 12 726

R 54 368 - R 54 418 R 652 716 R 14 543 R 13 926 R 13 720

R 51 869 - R 51 919 R 622 728 R 13 568 R 12 951 R 12 746

R 54 419 - R 54 469 R 653 328 R 14 563 R 13 946 R 13 740

R 51 920 - R 51 970 R 623 340 R 13 588 R 12 971 R 12 766

R 54 470 - R 54 520 R 653 940 R 14 583 R 13 966 R 13 760

R 51 971 - R 52 021 R 623 952 R 13 608 R 12 991 R 12 785

R 54 521 - R 54 571 R 654 552 R 14 603 R 13 985 R 13 780

R 52 022 - R 52 072 R 624 564 R 13 628 R 13 011 R 12 805

R 54 572 - R 54 622 R 655 164 R 14 623 R 14 005 R 13 800

R 52 073 - R 52 123 R 625 176 R 13 648 R 13 031 R 12 825

R 54 623 - R 54 673 R 655 776 R 14 642 R 14 025 R 13 820

R 49 574 - R 54 673 TABLE C

EFFECTIVE DATE 2016.03.01

MONTHLY TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 7 Page 18 of 18

MONTHLY DEDUCTION TABLES

Remuneration Annual

Equivalent

Tax

Remuneration Annual

Equivalent

Tax

Under 65 65 - 74 Over 75

Under 65 65 - 74 Over 75

R 54 674 - R 54 774 R 656 688 R 14 672 R 14 055 R 13 849

R 59 219 - R 59 319 R 711 228 R 16 461 R 15 844 R 15 638

R 54 775 - R 54 875 R 657 900 R 14 711 R 14 094 R 13 889

R 59 320 - R 59 420 R 712 440 R 16 503 R 15 885 R 15 680

R 54 876 - R 54 976 R 659 112 R 14 751 R 14 134 R 13 928

R 59 421 - R 59 521 R 713 652 R 16 544 R 15 927 R 15 721

R 54 977 - R 55 077 R 660 324 R 14 790 R 14 173 R 13 967

R 59 522 - R 59 622 R 714 864 R 16 585 R 15 968 R 15 763

R 55 078 - R 55 178 R 661 536 R 14 830 R 14 212 R 14 007

R 59 623 - R 59 723 R 716 076 R 16 627 R 16 010 R 15 804

R 55 179 - R 55 279 R 662 748 R 14 869 R 14 252 R 14 046

R 59 724 - R 59 824 R 717 288 R 16 668 R 16 051 R 15 845

R 55 280 - R 55 380 R 663 960 R 14 908 R 14 291 R 14 086

R 59 825 - R 59 925 R 718 500 R 16 710 R 16 092 R 15 887

R 55 381 - R 55 481 R 665 172 R 14 948 R 14 331 R 14 125

R 59 926 - R 60 026 R 719 712 R 16 751 R 16 134 R 15 928

R 55 482 - R 55 582 R 666 384 R 14 987 R 14 370 R 14 164

R 60 027 - R 60 127 R 720 924 R 16 792 R 16 175 R 15 970

R 55 583 - R 55 683 R 667 596 R 15 027 R 14 409 R 14 204

R 60 128 - R 60 228 R 722 136 R 16 834 R 16 217 R 16 011

R 55 684 - R 55 784 R 668 808 R 15 066 R 14 449 R 14 243

R 60 229 - R 60 329 R 723 348 R 16 875 R 16 258 R 16 053

R 55 785 - R 55 885 R 670 020 R 15 105 R 14 488 R 14 283

R 60 330 - R 60 430 R 724 560 R 16 917 R 16 299 R 16 094

R 55 886 - R 55 986 R 671 232 R 15 145 R 14 528 R 14 322

R 60 431 - R 60 531 R 725 772 R 16 958 R 16 341 R 16 135

R 55 987 - R 56 087 R 672 444 R 15 184 R 14 567 R 14 361

R 60 532 - R 60 632 R 726 984 R 17 000 R 16 382 R 16 177

R 56 088 - R 56 188 R 673 656 R 15 224 R 14 606 R 14 401

R 60 633 - R 60 733 R 728 196 R 17 041 R 16 424 R 16 218

R 56 189 - R 56 289 R 674 868 R 15 263 R 14 646 R 14 440

R 60 734 - R 60 834 R 729 408 R 17 082 R 16 465 R 16 260

R 56 290 - R 56 390 R 676 080 R 15 302 R 14 685 R 14 480

R 60 835 - R 60 935 R 730 620 R 17 124 R 16 506 R 16 301

R 56 391 - R 56 491 R 677 292 R 15 342 R 14 724 R 14 519

R 60 936 - R 61 036 R 731 832 R 17 165 R 16 548 R 16 342

R 56 492 - R 56 592 R 678 504 R 15 381 R 14 764 R 14 558

R 61 037 - R 61 137 R 733 044 R 17 207 R 16 589 R 16 384

R 56 593 - R 56 693 R 679 716 R 15 420 R 14 803 R 14 598

R 61 138 - R 61 238 R 734 256 R 17 248 R 16 631 R 16 425

R 56 694 - R 56 794 R 680 928 R 15 460 R 14 843 R 14 637

R 61 239 - R 61 339 R 735 468 R 17 289 R 16 672 R 16 467

R 56 795 - R 56 895 R 682 140 R 15 499 R 14 882 R 14 677

R 61 340 - R 61 440 R 736 680 R 17 331 R 16 714 R 16 508

R 56 896 - R 56 996 R 683 352 R 15 539 R 14 921 R 14 716

R 61 441 - R 61 541 R 737 892 R 17 372 R 16 755 R 16 549

R 56 997 - R 57 097 R 684 564 R 15 578 R 14 961 R 14 755

R 61 542 - R 61 642 R 739 104 R 17 414 R 16 796 R 16 591

R 57 098 - R 57 198 R 685 776 R 15 617 R 15 000 R 14 795

R 61 643 - R 61 743 R 740 316 R 17 455 R 16 838 R 16 632

R 57 199 - R 57 299 R 686 988 R 15 657 R 15 040 R 14 834

R 61 744 - R 61 844 R 741 528 R 17 496 R 16 879 R 16 674

R 57 300 - R 57 400 R 688 200 R 15 696 R 15 079 R 14 873

R 61 845 - R 61 945 R 742 740 R 17 538 R 16 921 R 16 715

R 57 401 - R 57 501 R 689 412 R 15 736 R 15 118 R 14 913

R 61 946 - R 62 046 R 743 952 R 17 579 R 16 962 R 16 756

R 57 502 - R 57 602 R 690 624 R 15 775 R 15 158 R 14 952

R 62 047 - R 62 147 R 745 164 R 17 621 R 17 003 R 16 798

R 57 603 - R 57 703 R 691 836 R 15 814 R 15 197 R 14 992

R 62 148 - R 62 248 R 746 376 R 17 662 R 17 045 R 16 839

R 57 704 - R 57 804 R 693 048 R 15 854 R 15 237 R 15 031

R 62 249 - R 62 349 R 747 588 R 17 703 R 17 086 R 16 881

R 57 805 - R 57 905 R 694 260 R 15 893 R 15 276 R 15 070

R 62 350 - R 62 450 R 748 800 R 17 745 R 17 128 R 16 922

R 57 906 - R 58 006 R 695 472 R 15 933 R 15 315 R 15 110

R 62 451 - R 62 551 R 750 012 R 17 786 R 17 169 R 16 964

R 58 007 - R 58 107 R 696 684 R 15 972 R 15 355 R 15 149

R 62 552 - R 62 652 R 751 224 R 17 828 R 17 210 R 17 005

R 58 108 - R 58 208 R 697 896 R 16 011 R 15 394 R 15 189

R 62 653 - R 62 753 R 752 436 R 17 869 R 17 252 R 17 046

R 58 209 - R 58 309 R 699 108 R 16 051 R 15 433 R 15 228

R 62 754 - R 62 854 R 753 648 R 17 911 R 17 293 R 17 088

R 58 310 - R 58 410 R 700 320 R 16 090 R 15 473 R 15 267

R 62 855 - R 62 955 R 754 860 R 17 952 R 17 335 R 17 129

R 58 411 - R 58 511 R 701 532 R 16 130 R 15 513 R 15 307

R 62 956 - R 63 056 R 756 072 R 17 993 R 17 376 R 17 171

R 58 512 - R 58 612 R 702 744 R 16 171 R 15 554 R 15 349

R 63 057 - R 63 157 R 757 284 R 18 035 R 17 418 R 17 212

R 58 613 - R 58 713 R 703 956 R 16 213 R 15 595 R 15 390

R 63 158 - R 63 258 R 758 496 R 18 076 R 17 459 R 17 253

R 58 714 - R 58 814 R 705 168 R 16 254 R 15 637 R 15 431

R 63 259 - R 63 359 R 759 708 R 18 118 R 17 500 R 17 295

R 58 815 - R 58 915 R 706 380 R 16 296 R 15 678 R 15 473

R 63 360 - R 63 460 R 760 920 R 18 159 R 17 542 R 17 336

R 58 916 - R 59 016 R 707 592 R 16 337 R 15 720 R 15 514

R 63 461 - R 63 561 R 762 132 R 18 200 R 17 583 R 17 378

R 59 017 - R 59 117 R 708 804 R 16 378 R 15 761 R 15 556

R 63 562 - R 63 662 R 763 344 R 18 242 R 17 625 R 17 419

R 59 118 - R 59 218 R 710 016 R 16 420 R 15 803 R 15 597

R 63 663 - R 63 763 R 764 556 R 18 283 R 17 666 R 17 460

R 54 674 - R 63 763 TABLE C

If the table is inadequate: Add R18,283 (under 65), R17,666 or R17,460 (over 75) to the result of [41% X (actual annual remuneration less R63,713]. Apply rounding to the end result by disregarding the cents.

Note: R63,713 is the average between R63,663 and R63,763

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 1 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 0 - R 59 749 R 0 R 0 R 0

R 59 750 - R 59 759 R 0 R 0 R 0

R 59 760 - R 59 769 R 0 R 0 R 0

R 59 770 - R 59 779 R 0 R 0 R 0

R 59 780 - R 59 789 R 0 R 0 R 0

R 59 790 - R 59 799 R 0 R 0 R 0

R 59 800 - R 59 809 R 0 R 0 R 0

R 59 810 - R 59 819 R 0 R 0 R 0

R 59 820 - R 59 829 R 0 R 0 R 0

R 59 830 - R 59 839 R 0 R 0 R 0

R 59 840 - R 59 849 R 0 R 0 R 0

R 59 850 - R 59 859 R 0 R 0 R 0

R 59 860 - R 59 869 R 0 R 0 R 0

R 59 870 - R 59 879 R 0 R 0 R 0

R 59 880 - R 59 889 R 0 R 0 R 0

R 59 890 - R 59 899 R 0 R 0 R 0

R 59 900 - R 59 909 R 0 R 0 R 0

R 59 910 - R 59 919 R 0 R 0 R 0

R 59 920 - R 59 929 R 0 R 0 R 0

R 59 930 - R 59 939 R 0 R 0 R 0

R 59 940 - R 59 949 R 0 R 0 R 0

R 59 950 - R 59 959 R 0 R 0 R 0

R 59 960 - R 59 969 R 0 R 0 R 0

R 59 970 - R 59 979 R 0 R 0 R 0

R 59 980 - R 59 989 R 0 R 0 R 0

R 59 990 - R 59 999 R 0 R 0 R 0

R 60 000 - R 60 009 R 0 R 0 R 0

R 60 010 - R 60 019 R 0 R 0 R 0

R 60 020 - R 60 029 R 0 R 0 R 0

R 60 030 - R 60 039 R 0 R 0 R 0

R 60 040 - R 60 049 R 0 R 0 R 0

R 60 050 - R 60 059 R 0 R 0 R 0

R 60 060 - R 60 069 R 0 R 0 R 0

R 60 070 - R 60 079 R 0 R 0 R 0

R 60 080 - R 60 089 R 0 R 0 R 0

R 60 090 - R 60 099 R 0 R 0 R 0

R 60 100 - R 60 109 R 0 R 0 R 0

R 60 110 - R 60 119 R 0 R 0 R 0

R 60 120 - R 60 129 R 0 R 0 R 0

R 60 130 - R 60 139 R 0 R 0 R 0

R 60 140 - R 60 149 R 0 R 0 R 0

R 60 150 - R 60 159 R 0 R 0 R 0

R 60 160 - R 60 169 R 0 R 0 R 0

R 60 170 - R 60 179 R 0 R 0 R 0

R 60 180 - R 60 189 R 0 R 0 R 0

R 60 190 - R 60 199 R 0 R 0 R 0

R 60 200 - R 60 209 R 0 R 0 R 0

R 60 210 - R 60 219 R 0 R 0 R 0

R 60 220 - R 60 229 R 0 R 0 R 0

R 60 230 - R 60 239 R 0 R 0 R 0

R 0 - R 60 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 2 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 60 240 - R 60 249 R 0 R 0 R 0

R 60 250 - R 60 259 R 0 R 0 R 0

R 60 260 - R 60 269 R 0 R 0 R 0

R 60 270 - R 60 279 R 0 R 0 R 0

R 60 280 - R 60 289 R 0 R 0 R 0

R 60 290 - R 60 299 R 0 R 0 R 0

R 60 300 - R 60 309 R 0 R 0 R 0

R 60 310 - R 60 319 R 0 R 0 R 0

R 60 320 - R 60 329 R 0 R 0 R 0

R 60 330 - R 60 339 R 0 R 0 R 0

R 60 340 - R 60 349 R 0 R 0 R 0

R 60 350 - R 60 359 R 0 R 0 R 0

R 60 360 - R 60 369 R 0 R 0 R 0

R 60 370 - R 60 379 R 0 R 0 R 0

R 60 380 - R 60 389 R 0 R 0 R 0

R 60 390 - R 60 399 R 0 R 0 R 0

R 60 400 - R 60 409 R 0 R 0 R 0

R 60 410 - R 60 419 R 0 R 0 R 0

R 60 420 - R 60 429 R 0 R 0 R 0

R 60 430 - R 60 439 R 0 R 0 R 0

R 60 440 - R 60 449 R 0 R 0 R 0

R 60 450 - R 60 459 R 0 R 0 R 0

R 60 460 - R 60 469 R 0 R 0 R 0

R 60 470 - R 60 479 R 0 R 0 R 0

R 60 480 - R 60 489 R 0 R 0 R 0

R 60 490 - R 60 499 R 0 R 0 R 0

R 60 500 - R 60 509 R 0 R 0 R 0

R 60 510 - R 60 519 R 0 R 0 R 0

R 60 520 - R 60 529 R 0 R 0 R 0

R 60 530 - R 60 539 R 0 R 0 R 0

R 60 540 - R 60 549 R 0 R 0 R 0

R 60 550 - R 60 559 R 0 R 0 R 0

R 60 560 - R 60 569 R 0 R 0 R 0

R 60 570 - R 60 579 R 0 R 0 R 0

R 60 580 - R 60 589 R 0 R 0 R 0

R 60 590 - R 60 599 R 0 R 0 R 0

R 60 600 - R 60 609 R 0 R 0 R 0

R 60 610 - R 60 619 R 0 R 0 R 0

R 60 620 - R 60 629 R 0 R 0 R 0

R 60 630 - R 60 639 R 0 R 0 R 0

R 60 640 - R 60 649 R 0 R 0 R 0

R 60 650 - R 60 659 R 0 R 0 R 0

R 60 660 - R 60 669 R 0 R 0 R 0

R 60 670 - R 60 679 R 0 R 0 R 0

R 60 680 - R 60 689 R 0 R 0 R 0

R 60 690 - R 60 699 R 0 R 0 R 0

R 60 700 - R 60 709 R 0 R 0 R 0

R 60 710 - R 60 719 R 0 R 0 R 0

R 60 720 - R 60 729 R 0 R 0 R 0

R 60 730 - R 60 739 R 0 R 0 R 0

R 60 240 - R 60 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 3 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 60 740 - R 60 749 R 0 R 0 R 0

R 60 750 - R 60 759 R 0 R 0 R 0

R 60 760 - R 60 769 R 0 R 0 R 0

R 60 770 - R 60 779 R 0 R 0 R 0

R 60 780 - R 60 789 R 0 R 0 R 0

R 60 790 - R 60 799 R 0 R 0 R 0

R 60 800 - R 60 809 R 0 R 0 R 0

R 60 810 - R 60 819 R 0 R 0 R 0

R 60 820 - R 60 829 R 0 R 0 R 0

R 60 830 - R 60 839 R 0 R 0 R 0

R 60 840 - R 60 849 R 0 R 0 R 0

R 60 850 - R 60 859 R 0 R 0 R 0

R 60 860 - R 60 869 R 0 R 0 R 0

R 60 870 - R 60 879 R 0 R 0 R 0

R 60 880 - R 60 889 R 0 R 0 R 0

R 60 890 - R 60 899 R 0 R 0 R 0

R 60 900 - R 60 909 R 0 R 0 R 0

R 60 910 - R 60 919 R 0 R 0 R 0

R 60 920 - R 60 929 R 0 R 0 R 0

R 60 930 - R 60 939 R 0 R 0 R 0

R 60 940 - R 60 949 R 0 R 0 R 0

R 60 950 - R 60 959 R 0 R 0 R 0

R 60 960 - R 60 969 R 0 R 0 R 0

R 60 970 - R 60 979 R 0 R 0 R 0

R 60 980 - R 60 989 R 0 R 0 R 0

R 60 990 - R 60 999 R 0 R 0 R 0

R 61 000 - R 61 009 R 0 R 0 R 0

R 61 010 - R 61 019 R 0 R 0 R 0

R 61 020 - R 61 029 R 0 R 0 R 0

R 61 030 - R 61 039 R 0 R 0 R 0

R 61 040 - R 61 049 R 0 R 0 R 0

R 61 050 - R 61 059 R 0 R 0 R 0

R 61 060 - R 61 069 R 0 R 0 R 0

R 61 070 - R 61 079 R 0 R 0 R 0

R 61 080 - R 61 089 R 0 R 0 R 0

R 61 090 - R 61 099 R 0 R 0 R 0

R 61 100 - R 61 109 R 0 R 0 R 0

R 61 110 - R 61 119 R 0 R 0 R 0

R 61 120 - R 61 129 R 0 R 0 R 0

R 61 130 - R 61 139 R 0 R 0 R 0

R 61 140 - R 61 149 R 0 R 0 R 0

R 61 150 - R 61 159 R 0 R 0 R 0

R 61 160 - R 61 169 R 0 R 0 R 0

R 61 170 - R 61 179 R 0 R 0 R 0

R 61 180 - R 61 189 R 0 R 0 R 0

R 61 190 - R 61 199 R 0 R 0 R 0

R 61 200 - R 61 209 R 0 R 0 R 0

R 61 210 - R 61 219 R 0 R 0 R 0

R 61 220 - R 61 229 R 0 R 0 R 0

R 61 230 - R 61 239 R 0 R 0 R 0

R 60 740 - R 61 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 4 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 61 240 - R 61 259 R 0 R 0 R 0

R 61 260 - R 61 279 R 0 R 0 R 0

R 61 280 - R 61 299 R 0 R 0 R 0

R 61 300 - R 61 319 R 0 R 0 R 0

R 61 320 - R 61 339 R 0 R 0 R 0

R 61 340 - R 61 359 R 0 R 0 R 0

R 61 360 - R 61 379 R 0 R 0 R 0

R 61 380 - R 61 399 R 0 R 0 R 0

R 61 400 - R 61 419 R 0 R 0 R 0

R 61 420 - R 61 439 R 0 R 0 R 0

R 61 440 - R 61 459 R 0 R 0 R 0

R 61 460 - R 61 479 R 0 R 0 R 0

R 61 480 - R 61 499 R 0 R 0 R 0

R 61 500 - R 61 519 R 0 R 0 R 0

R 61 520 - R 61 539 R 0 R 0 R 0

R 61 540 - R 61 559 R 0 R 0 R 0

R 61 560 - R 61 579 R 0 R 0 R 0

R 61 580 - R 61 599 R 0 R 0 R 0

R 61 600 - R 61 619 R 0 R 0 R 0

R 61 620 - R 61 639 R 0 R 0 R 0

R 61 640 - R 61 659 R 0 R 0 R 0

R 61 660 - R 61 679 R 0 R 0 R 0

R 61 680 - R 61 699 R 0 R 0 R 0

R 61 700 - R 61 719 R 0 R 0 R 0

R 61 720 - R 61 739 R 0 R 0 R 0

R 61 740 - R 61 759 R 0 R 0 R 0

R 61 760 - R 61 779 R 0 R 0 R 0

R 61 780 - R 61 799 R 0 R 0 R 0

R 61 800 - R 61 819 R 0 R 0 R 0

R 61 820 - R 61 839 R 0 R 0 R 0

R 61 840 - R 61 859 R 0 R 0 R 0

R 61 860 - R 61 879 R 0 R 0 R 0

R 61 880 - R 61 899 R 0 R 0 R 0

R 61 900 - R 61 919 R 0 R 0 R 0

R 61 920 - R 61 939 R 0 R 0 R 0

R 61 940 - R 61 959 R 0 R 0 R 0

R 61 960 - R 61 979 R 0 R 0 R 0

R 61 980 - R 61 999 R 0 R 0 R 0

R 62 000 - R 62 019 R 0 R 0 R 0

R 62 020 - R 62 039 R 0 R 0 R 0

R 62 040 - R 62 059 R 0 R 0 R 0

R 62 060 - R 62 079 R 0 R 0 R 0

R 62 080 - R 62 099 R 0 R 0 R 0

R 62 100 - R 62 119 R 0 R 0 R 0

R 62 120 - R 62 139 R 0 R 0 R 0

R 62 140 - R 62 159 R 0 R 0 R 0

R 62 160 - R 62 179 R 0 R 0 R 0

R 62 180 - R 62 199 R 0 R 0 R 0

R 62 200 - R 62 219 R 0 R 0 R 0

R 62 220 - R 62 239 R 0 R 0 R 0

R 61 240 - R 62 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 5 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 62 240 - R 62 259 R 0 R 0 R 0

R 62 260 - R 62 279 R 0 R 0 R 0

R 62 280 - R 62 299 R 0 R 0 R 0

R 62 300 - R 62 319 R 0 R 0 R 0

R 62 320 - R 62 339 R 0 R 0 R 0

R 62 340 - R 62 359 R 0 R 0 R 0

R 62 360 - R 62 379 R 0 R 0 R 0

R 62 380 - R 62 399 R 0 R 0 R 0

R 62 400 - R 62 419 R 0 R 0 R 0

R 62 420 - R 62 439 R 0 R 0 R 0

R 62 440 - R 62 459 R 0 R 0 R 0

R 62 460 - R 62 479 R 0 R 0 R 0

R 62 480 - R 62 499 R 0 R 0 R 0

R 62 500 - R 62 519 R 0 R 0 R 0

R 62 520 - R 62 539 R 0 R 0 R 0

R 62 540 - R 62 559 R 0 R 0 R 0

R 62 560 - R 62 579 R 0 R 0 R 0

R 62 580 - R 62 599 R 0 R 0 R 0

R 62 600 - R 62 619 R 0 R 0 R 0

R 62 620 - R 62 639 R 0 R 0 R 0

R 62 640 - R 62 659 R 0 R 0 R 0

R 62 660 - R 62 679 R 0 R 0 R 0

R 62 680 - R 62 699 R 0 R 0 R 0

R 62 700 - R 62 719 R 0 R 0 R 0

R 62 720 - R 62 739 R 0 R 0 R 0

R 62 740 - R 62 759 R 0 R 0 R 0

R 62 760 - R 62 779 R 0 R 0 R 0

R 62 780 - R 62 799 R 0 R 0 R 0

R 62 800 - R 62 819 R 0 R 0 R 0

R 62 820 - R 62 839 R 0 R 0 R 0

R 62 840 - R 62 859 R 0 R 0 R 0

R 62 860 - R 62 879 R 0 R 0 R 0

R 62 880 - R 62 899 R 0 R 0 R 0

R 62 900 - R 62 919 R 0 R 0 R 0

R 62 920 - R 62 939 R 0 R 0 R 0

R 62 940 - R 62 959 R 0 R 0 R 0

R 62 960 - R 62 979 R 0 R 0 R 0

R 62 980 - R 62 999 R 0 R 0 R 0

R 63 000 - R 63 019 R 0 R 0 R 0

R 63 020 - R 63 039 R 0 R 0 R 0

R 63 040 - R 63 059 R 0 R 0 R 0

R 63 060 - R 63 079 R 0 R 0 R 0

R 63 080 - R 63 099 R 0 R 0 R 0

R 63 100 - R 63 119 R 0 R 0 R 0

R 63 120 - R 63 139 R 0 R 0 R 0

R 63 140 - R 63 159 R 0 R 0 R 0

R 63 160 - R 63 179 R 0 R 0 R 0

R 63 180 - R 63 199 R 0 R 0 R 0

R 63 200 - R 63 219 R 0 R 0 R 0

R 63 220 - R 63 239 R 0 R 0 R 0

R 62 240 - R 63 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 6 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 63 240 - R 63 259 R 0 R 0 R 0

R 63 260 - R 63 279 R 0 R 0 R 0

R 63 280 - R 63 299 R 0 R 0 R 0

R 63 300 - R 63 319 R 0 R 0 R 0

R 63 320 - R 63 339 R 0 R 0 R 0

R 63 340 - R 63 359 R 0 R 0 R 0

R 63 360 - R 63 379 R 0 R 0 R 0

R 63 380 - R 63 399 R 0 R 0 R 0

R 63 400 - R 63 419 R 0 R 0 R 0

R 63 420 - R 63 439 R 0 R 0 R 0

R 63 440 - R 63 459 R 0 R 0 R 0

R 63 460 - R 63 479 R 0 R 0 R 0

R 63 480 - R 63 499 R 0 R 0 R 0

R 63 500 - R 63 519 R 0 R 0 R 0

R 63 520 - R 63 539 R 0 R 0 R 0

R 63 540 - R 63 559 R 0 R 0 R 0

R 63 560 - R 63 579 R 0 R 0 R 0

R 63 580 - R 63 599 R 0 R 0 R 0

R 63 600 - R 63 619 R 0 R 0 R 0

R 63 620 - R 63 639 R 0 R 0 R 0

R 63 640 - R 63 659 R 0 R 0 R 0

R 63 660 - R 63 679 R 0 R 0 R 0

R 63 680 - R 63 699 R 0 R 0 R 0

R 63 700 - R 63 719 R 0 R 0 R 0

R 63 720 - R 63 739 R 0 R 0 R 0

R 63 740 - R 63 759 R 0 R 0 R 0

R 63 760 - R 63 779 R 0 R 0 R 0

R 63 780 - R 63 799 R 0 R 0 R 0

R 63 800 - R 63 819 R 0 R 0 R 0

R 63 820 - R 63 839 R 0 R 0 R 0

R 63 840 - R 63 859 R 0 R 0 R 0

R 63 860 - R 63 879 R 0 R 0 R 0

R 63 880 - R 63 899 R 0 R 0 R 0

R 63 900 - R 63 919 R 0 R 0 R 0

R 63 920 - R 63 939 R 0 R 0 R 0

R 63 940 - R 63 959 R 0 R 0 R 0

R 63 960 - R 63 979 R 0 R 0 R 0

R 63 980 - R 63 999 R 0 R 0 R 0

R 64 000 - R 64 019 R 0 R 0 R 0

R 64 020 - R 64 039 R 0 R 0 R 0

R 64 040 - R 64 059 R 0 R 0 R 0

R 64 060 - R 64 079 R 0 R 0 R 0

R 64 080 - R 64 099 R 0 R 0 R 0

R 64 100 - R 64 119 R 0 R 0 R 0

R 64 120 - R 64 139 R 0 R 0 R 0

R 64 140 - R 64 159 R 0 R 0 R 0

R 64 160 - R 64 179 R 0 R 0 R 0

R 64 180 - R 64 199 R 0 R 0 R 0

R 64 200 - R 64 219 R 0 R 0 R 0

R 64 220 - R 64 239 R 0 R 0 R 0

R 63 240 - R 64 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 7 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 64 240 - R 64 269 R 0 R 0 R 0

R 64 270 - R 64 299 R 0 R 0 R 0

R 64 300 - R 64 329 R 0 R 0 R 0

R 64 330 - R 64 359 R 0 R 0 R 0

R 64 360 - R 64 389 R 0 R 0 R 0

R 64 390 - R 64 419 R 0 R 0 R 0

R 64 420 - R 64 449 R 0 R 0 R 0

R 64 450 - R 64 479 R 0 R 0 R 0

R 64 480 - R 64 509 R 0 R 0 R 0

R 64 510 - R 64 539 R 0 R 0 R 0

R 64 540 - R 64 569 R 0 R 0 R 0

R 64 570 - R 64 599 R 0 R 0 R 0

R 64 600 - R 64 629 R 0 R 0 R 0

R 64 630 - R 64 659 R 0 R 0 R 0

R 64 660 - R 64 689 R 0 R 0 R 0

R 64 690 - R 64 719 R 0 R 0 R 0

R 64 720 - R 64 749 R 0 R 0 R 0

R 64 750 - R 64 779 R 0 R 0 R 0

R 64 780 - R 64 809 R 0 R 0 R 0

R 64 810 - R 64 839 R 0 R 0 R 0

R 64 840 - R 64 869 R 0 R 0 R 0

R 64 870 - R 64 899 R 0 R 0 R 0

R 64 900 - R 64 929 R 0 R 0 R 0

R 64 930 - R 64 959 R 0 R 0 R 0

R 64 960 - R 64 989 R 0 R 0 R 0

R 64 990 - R 65 019 R 0 R 0 R 0

R 65 020 - R 65 049 R 0 R 0 R 0

R 65 050 - R 65 079 R 0 R 0 R 0

R 65 080 - R 65 109 R 0 R 0 R 0

R 65 110 - R 65 139 R 0 R 0 R 0

R 65 140 - R 65 169 R 0 R 0 R 0

R 65 170 - R 65 199 R 0 R 0 R 0

R 65 200 - R 65 229 R 0 R 0 R 0

R 65 230 - R 65 259 R 0 R 0 R 0

R 65 260 - R 65 289 R 0 R 0 R 0

R 65 290 - R 65 319 R 0 R 0 R 0

R 65 320 - R 65 349 R 0 R 0 R 0

R 65 350 - R 65 379 R 0 R 0 R 0

R 65 380 - R 65 409 R 0 R 0 R 0

R 65 410 - R 65 439 R 0 R 0 R 0

R 65 440 - R 65 469 R 0 R 0 R 0

R 65 470 - R 65 499 R 0 R 0 R 0

R 65 500 - R 65 529 R 0 R 0 R 0

R 65 530 - R 65 559 R 0 R 0 R 0

R 65 560 - R 65 589 R 0 R 0 R 0

R 65 590 - R 65 619 R 0 R 0 R 0

R 65 620 - R 65 649 R 0 R 0 R 0

R 65 650 - R 65 679 R 0 R 0 R 0

R 65 680 - R 65 709 R 0 R 0 R 0

R 65 710 - R 65 739 R 0 R 0 R 0

R 64 240 - R 65 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 8 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 65 740 - R 65 769 R 0 R 0 R 0

R 65 770 - R 65 799 R 0 R 0 R 0

R 65 800 - R 65 829 R 0 R 0 R 0

R 65 830 - R 65 859 R 0 R 0 R 0

R 65 860 - R 65 889 R 0 R 0 R 0

R 65 890 - R 65 919 R 0 R 0 R 0

R 65 920 - R 65 949 R 0 R 0 R 0

R 65 950 - R 65 979 R 0 R 0 R 0

R 65 980 - R 66 009 R 0 R 0 R 0

R 66 010 - R 66 039 R 0 R 0 R 0

R 66 040 - R 66 069 R 0 R 0 R 0

R 66 070 - R 66 099 R 0 R 0 R 0

R 66 100 - R 66 129 R 0 R 0 R 0

R 66 130 - R 66 159 R 0 R 0 R 0

R 66 160 - R 66 189 R 0 R 0 R 0

R 66 190 - R 66 219 R 0 R 0 R 0

R 66 220 - R 66 249 R 0 R 0 R 0

R 66 250 - R 66 279 R 0 R 0 R 0

R 66 280 - R 66 309 R 0 R 0 R 0

R 66 310 - R 66 339 R 0 R 0 R 0

R 66 340 - R 66 369 R 0 R 0 R 0

R 66 370 - R 66 399 R 0 R 0 R 0

R 66 400 - R 66 429 R 0 R 0 R 0

R 66 430 - R 66 459 R 0 R 0 R 0

R 66 460 - R 66 489 R 0 R 0 R 0

R 66 490 - R 66 519 R 0 R 0 R 0

R 66 520 - R 66 549 R 0 R 0 R 0

R 66 550 - R 66 579 R 0 R 0 R 0

R 66 580 - R 66 609 R 0 R 0 R 0

R 66 610 - R 66 639 R 0 R 0 R 0

R 66 640 - R 66 669 R 0 R 0 R 0

R 66 670 - R 66 699 R 0 R 0 R 0

R 66 700 - R 66 729 R 0 R 0 R 0

R 66 730 - R 66 759 R 0 R 0 R 0

R 66 760 - R 66 789 R 0 R 0 R 0

R 66 790 - R 66 819 R 0 R 0 R 0

R 66 820 - R 66 849 R 0 R 0 R 0

R 66 850 - R 66 879 R 0 R 0 R 0

R 66 880 - R 66 909 R 0 R 0 R 0

R 66 910 - R 66 939 R 0 R 0 R 0

R 66 940 - R 66 969 R 0 R 0 R 0

R 66 970 - R 66 999 R 0 R 0 R 0

R 67 000 - R 67 029 R 0 R 0 R 0

R 67 030 - R 67 059 R 0 R 0 R 0

R 67 060 - R 67 089 R 0 R 0 R 0

R 67 090 - R 67 119 R 0 R 0 R 0

R 67 120 - R 67 149 R 0 R 0 R 0

R 67 150 - R 67 179 R 0 R 0 R 0

R 67 180 - R 67 209 R 0 R 0 R 0

R 67 210 - R 67 239 R 0 R 0 R 0

R 65 740 - R 67 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 9 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 67 240 - R 67 269 R 0 R 0 R 0

R 67 270 - R 67 299 R 0 R 0 R 0

R 67 300 - R 67 329 R 0 R 0 R 0

R 67 330 - R 67 359 R 0 R 0 R 0

R 67 360 - R 67 389 R 0 R 0 R 0

R 67 390 - R 67 419 R 0 R 0 R 0

R 67 420 - R 67 449 R 0 R 0 R 0

R 67 450 - R 67 479 R 0 R 0 R 0

R 67 480 - R 67 509 R 0 R 0 R 0

R 67 510 - R 67 539 R 0 R 0 R 0

R 67 540 - R 67 569 R 0 R 0 R 0

R 67 570 - R 67 599 R 0 R 0 R 0

R 67 600 - R 67 629 R 0 R 0 R 0

R 67 630 - R 67 659 R 0 R 0 R 0

R 67 660 - R 67 689 R 0 R 0 R 0

R 67 690 - R 67 719 R 0 R 0 R 0

R 67 720 - R 67 749 R 0 R 0 R 0

R 67 750 - R 67 779 R 0 R 0 R 0

R 67 780 - R 67 809 R 0 R 0 R 0

R 67 810 - R 67 839 R 0 R 0 R 0

R 67 840 - R 67 869 R 0 R 0 R 0

R 67 870 - R 67 899 R 0 R 0 R 0

R 67 900 - R 67 929 R 0 R 0 R 0

R 67 930 - R 67 959 R 0 R 0 R 0

R 67 960 - R 67 989 R 0 R 0 R 0

R 67 990 - R 68 019 R 0 R 0 R 0

R 68 020 - R 68 049 R 0 R 0 R 0

R 68 050 - R 68 079 R 0 R 0 R 0

R 68 080 - R 68 109 R 0 R 0 R 0

R 68 110 - R 68 139 R 0 R 0 R 0

R 68 140 - R 68 169 R 0 R 0 R 0

R 68 170 - R 68 199 R 0 R 0 R 0

R 68 200 - R 68 229 R 0 R 0 R 0

R 68 230 - R 68 259 R 0 R 0 R 0

R 68 260 - R 68 289 R 0 R 0 R 0

R 68 290 - R 68 319 R 0 R 0 R 0

R 68 320 - R 68 349 R 0 R 0 R 0

R 68 350 - R 68 379 R 0 R 0 R 0

R 68 380 - R 68 409 R 0 R 0 R 0

R 68 410 - R 68 439 R 0 R 0 R 0

R 68 440 - R 68 469 R 0 R 0 R 0

R 68 470 - R 68 499 R 0 R 0 R 0

R 68 500 - R 68 529 R 0 R 0 R 0

R 68 530 - R 68 559 R 0 R 0 R 0

R 68 560 - R 68 589 R 0 R 0 R 0

R 68 590 - R 68 619 R 0 R 0 R 0

R 68 620 - R 68 649 R 0 R 0 R 0

R 68 650 - R 68 679 R 0 R 0 R 0

R 68 680 - R 68 709 R 0 R 0 R 0

R 68 710 - R 68 739 R 0 R 0 R 0

R 67 240 - R 68 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 10 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 68 740 - R 68 789 R 0 R 0 R 0

R 68 790 - R 68 839 R 0 R 0 R 0

R 68 840 - R 68 889 R 0 R 0 R 0

R 68 890 - R 68 939 R 0 R 0 R 0

R 68 940 - R 68 989 R 0 R 0 R 0

R 68 990 - R 69 039 R 0 R 0 R 0

R 69 040 - R 69 089 R 0 R 0 R 0

R 69 090 - R 69 139 R 0 R 0 R 0

R 69 140 - R 69 189 R 0 R 0 R 0

R 69 190 - R 69 239 R 0 R 0 R 0

R 69 240 - R 69 289 R 0 R 0 R 0

R 69 290 - R 69 339 R 0 R 0 R 0

R 69 340 - R 69 389 R 0 R 0 R 0

R 69 390 - R 69 439 R 0 R 0 R 0

R 69 440 - R 69 489 R 0 R 0 R 0

R 69 490 - R 69 539 R 0 R 0 R 0

R 69 540 - R 69 589 R 0 R 0 R 0

R 69 590 - R 69 639 R 0 R 0 R 0

R 69 640 - R 69 689 R 0 R 0 R 0

R 69 690 - R 69 739 R 0 R 0 R 0

R 69 740 - R 69 789 R 0 R 0 R 0

R 69 790 - R 69 839 R 0 R 0 R 0

R 69 840 - R 69 889 R 0 R 0 R 0

R 69 890 - R 69 939 R 0 R 0 R 0

R 69 940 - R 69 989 R 0 R 0 R 0

R 69 990 - R 70 039 R 0 R 0 R 0

R 70 040 - R 70 089 R 0 R 0 R 0

R 70 090 - R 70 139 R 0 R 0 R 0

R 70 140 - R 70 189 R 0 R 0 R 0

R 70 190 - R 70 239 R 0 R 0 R 0

R 70 240 - R 70 289 R 0 R 0 R 0

R 70 290 - R 70 339 R 0 R 0 R 0

R 70 340 - R 70 389 R 0 R 0 R 0

R 70 390 - R 70 439 R 0 R 0 R 0

R 70 440 - R 70 489 R 0 R 0 R 0

R 70 490 - R 70 539 R 0 R 0 R 0

R 70 540 - R 70 589 R 0 R 0 R 0

R 70 590 - R 70 639 R 0 R 0 R 0

R 70 640 - R 70 689 R 0 R 0 R 0

R 70 690 - R 70 739 R 0 R 0 R 0

R 70 740 - R 70 789 R 0 R 0 R 0

R 70 790 - R 70 839 R 0 R 0 R 0

R 70 840 - R 70 889 R 0 R 0 R 0

R 70 890 - R 70 939 R 0 R 0 R 0

R 70 940 - R 70 989 R 0 R 0 R 0

R 70 990 - R 71 039 R 0 R 0 R 0

R 71 040 - R 71 089 R 0 R 0 R 0

R 71 090 - R 71 139 R 0 R 0 R 0

R 71 140 - R 71 189 R 0 R 0 R 0

R 71 190 - R 71 239 R 0 R 0 R 0

R 68 740 - R 71 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 11 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 71 240 - R 71 289 R 0 R 0 R 0

R 71 290 - R 71 339 R 0 R 0 R 0

R 71 340 - R 71 389 R 0 R 0 R 0

R 71 390 - R 71 439 R 0 R 0 R 0

R 71 440 - R 71 489 R 0 R 0 R 0

R 71 490 - R 71 539 R 0 R 0 R 0

R 71 540 - R 71 589 R 0 R 0 R 0

R 71 590 - R 71 639 R 0 R 0 R 0

R 71 640 - R 71 689 R 0 R 0 R 0

R 71 690 - R 71 739 R 0 R 0 R 0

R 71 740 - R 71 789 R 0 R 0 R 0

R 71 790 - R 71 839 R 0 R 0 R 0

R 71 840 - R 71 889 R 0 R 0 R 0

R 71 890 - R 71 939 R 0 R 0 R 0

R 71 940 - R 71 989 R 0 R 0 R 0

R 71 990 - R 72 039 R 0 R 0 R 0

R 72 040 - R 72 089 R 0 R 0 R 0

R 72 090 - R 72 139 R 0 R 0 R 0

R 72 140 - R 72 189 R 0 R 0 R 0

R 72 190 - R 72 239 R 0 R 0 R 0

R 72 240 - R 72 289 R 0 R 0 R 0

R 72 290 - R 72 339 R 0 R 0 R 0

R 72 340 - R 72 389 R 0 R 0 R 0

R 72 390 - R 72 439 R 0 R 0 R 0

R 72 440 - R 72 489 R 0 R 0 R 0

R 72 490 - R 72 539 R 0 R 0 R 0

R 72 540 - R 72 589 R 0 R 0 R 0

R 72 590 - R 72 639 R 0 R 0 R 0

R 72 640 - R 72 689 R 0 R 0 R 0

R 72 690 - R 72 739 R 0 R 0 R 0

R 72 740 - R 72 789 R 0 R 0 R 0

R 72 790 - R 72 839 R 0 R 0 R 0

R 72 840 - R 72 889 R 0 R 0 R 0

R 72 890 - R 72 939 R 0 R 0 R 0

R 72 940 - R 72 989 R 0 R 0 R 0

R 72 990 - R 73 039 R 0 R 0 R 0

R 73 040 - R 73 089 R 0 R 0 R 0

R 73 090 - R 73 139 R 0 R 0 R 0

R 73 140 - R 73 189 R 0 R 0 R 0

R 73 190 - R 73 239 R 0 R 0 R 0

R 73 240 - R 73 289 R 0 R 0 R 0

R 73 290 - R 73 339 R 0 R 0 R 0

R 73 340 - R 73 389 R 0 R 0 R 0

R 73 390 - R 73 439 R 0 R 0 R 0

R 73 440 - R 73 489 R 0 R 0 R 0

R 73 490 - R 73 539 R 0 R 0 R 0

R 73 540 - R 73 589 R 0 R 0 R 0

R 73 590 - R 73 639 R 0 R 0 R 0

R 73 640 - R 73 689 R 0 R 0 R 0

R 73 690 - R 73 739 R 0 R 0 R 0

R 71 240 - R 73 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 12 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 73 740 - R 73 789 R 0 R 0 R 0

R 73 790 - R 73 839 R 0 R 0 R 0

R 73 840 - R 73 889 R 0 R 0 R 0

R 73 890 - R 73 939 R 0 R 0 R 0

R 73 940 - R 73 989 R 0 R 0 R 0

R 73 990 - R 74 039 R 0 R 0 R 0

R 74 040 - R 74 089 R 0 R 0 R 0

R 74 090 - R 74 139 R 0 R 0 R 0

R 74 140 - R 74 189 R 0 R 0 R 0

R 74 190 - R 74 239 R 0 R 0 R 0

R 74 240 - R 74 289 R 0 R 0 R 0

R 74 290 - R 74 339 R 0 R 0 R 0

R 74 340 - R 74 389 R 0 R 0 R 0

R 74 390 - R 74 439 R 0 R 0 R 0

R 74 440 - R 74 489 R 0 R 0 R 0

R 74 490 - R 74 539 R 0 R 0 R 0

R 74 540 - R 74 589 R 0 R 0 R 0

R 74 590 - R 74 639 R 0 R 0 R 0

R 74 640 - R 74 689 R 0 R 0 R 0

R 74 690 - R 74 739 R 0 R 0 R 0

R 74 740 - R 74 789 R 0 R 0 R 0

R 74 790 - R 74 839 R 0 R 0 R 0

R 74 840 - R 74 889 R 0 R 0 R 0

R 74 890 - R 74 939 R 0 R 0 R 0

R 74 940 - R 74 989 R 0 R 0 R 0

R 74 990 - R 75 039 R 3 R 0 R 0

R 75 040 - R 75 089 R 12 R 0 R 0

R 75 090 - R 75 139 R 21 R 0 R 0

R 75 140 - R 75 189 R 30 R 0 R 0

R 75 190 - R 75 239 R 39 R 0 R 0

R 75 240 - R 75 289 R 48 R 0 R 0

R 75 290 - R 75 339 R 57 R 0 R 0

R 75 340 - R 75 389 R 66 R 0 R 0

R 75 390 - R 75 439 R 75 R 0 R 0

R 75 440 - R 75 489 R 84 R 0 R 0

R 75 490 - R 75 539 R 93 R 0 R 0

R 75 540 - R 75 589 R 102 R 0 R 0

R 75 590 - R 75 639 R 111 R 0 R 0

R 75 640 - R 75 689 R 120 R 0 R 0

R 75 690 - R 75 739 R 129 R 0 R 0

R 75 740 - R 75 789 R 138 R 0 R 0

R 75 790 - R 75 839 R 147 R 0 R 0

R 75 840 - R 75 889 R 156 R 0 R 0

R 75 890 - R 75 939 R 165 R 0 R 0

R 75 940 - R 75 989 R 174 R 0 R 0

R 75 990 - R 76 039 R 183 R 0 R 0

R 76 040 - R 76 089 R 192 R 0 R 0

R 76 090 - R 76 139 R 201 R 0 R 0

R 76 140 - R 76 189 R 210 R 0 R 0

R 76 190 - R 76 239 R 219 R 0 R 0

R 73 740 - R 76 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 13 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 76 240 - R 76 289 R 228 R 0 R 0

R 76 290 - R 76 339 R 237 R 0 R 0

R 76 340 - R 76 389 R 246 R 0 R 0

R 76 390 - R 76 439 R 255 R 0 R 0

R 76 440 - R 76 489 R 264 R 0 R 0

R 76 490 - R 76 539 R 273 R 0 R 0

R 76 540 - R 76 589 R 282 R 0 R 0

R 76 590 - R 76 639 R 291 R 0 R 0

R 76 640 - R 76 689 R 300 R 0 R 0

R 76 690 - R 76 739 R 309 R 0 R 0

R 76 740 - R 76 789 R 318 R 0 R 0

R 76 790 - R 76 839 R 327 R 0 R 0

R 76 840 - R 76 889 R 336 R 0 R 0

R 76 890 - R 76 939 R 345 R 0 R 0

R 76 940 - R 76 989 R 354 R 0 R 0

R 76 990 - R 77 039 R 363 R 0 R 0

R 77 040 - R 77 089 R 372 R 0 R 0

R 77 090 - R 77 139 R 381 R 0 R 0

R 77 140 - R 77 189 R 390 R 0 R 0

R 77 190 - R 77 239 R 399 R 0 R 0

R 77 240 - R 77 289 R 408 R 0 R 0

R 77 290 - R 77 339 R 417 R 0 R 0

R 77 340 - R 77 389 R 426 R 0 R 0

R 77 390 - R 77 439 R 435 R 0 R 0

R 77 440 - R 77 489 R 444 R 0 R 0

R 77 490 - R 77 539 R 453 R 0 R 0

R 77 540 - R 77 589 R 462 R 0 R 0

R 77 590 - R 77 639 R 471 R 0 R 0

R 77 640 - R 77 689 R 480 R 0 R 0

R 77 690 - R 77 739 R 489 R 0 R 0

R 77 740 - R 77 789 R 498 R 0 R 0

R 77 790 - R 77 839 R 507 R 0 R 0

R 77 840 - R 77 889 R 516 R 0 R 0

R 77 890 - R 77 939 R 525 R 0 R 0

R 77 940 - R 77 989 R 534 R 0 R 0

R 77 990 - R 78 039 R 543 R 0 R 0

R 78 040 - R 78 089 R 552 R 0 R 0

R 78 090 - R 78 139 R 561 R 0 R 0

R 78 140 - R 78 189 R 570 R 0 R 0

R 78 190 - R 78 239 R 579 R 0 R 0

R 78 240 - R 78 289 R 588 R 0 R 0

R 78 290 - R 78 339 R 597 R 0 R 0

R 78 340 - R 78 389 R 606 R 0 R 0

R 78 390 - R 78 439 R 615 R 0 R 0

R 78 440 - R 78 489 R 624 R 0 R 0

R 78 490 - R 78 539 R 633 R 0 R 0

R 78 540 - R 78 589 R 642 R 0 R 0

R 78 590 - R 78 639 R 651 R 0 R 0

R 78 640 - R 78 689 R 660 R 0 R 0

R 78 690 - R 78 739 R 669 R 0 R 0

R 76 240 - R 78 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 14 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 78 740 - R 78 789 R 678 R 0 R 0

R 78 790 - R 78 839 R 687 R 0 R 0

R 78 840 - R 78 889 R 696 R 0 R 0

R 78 890 - R 78 939 R 705 R 0 R 0

R 78 940 - R 78 989 R 714 R 0 R 0

R 78 990 - R 79 039 R 723 R 0 R 0

R 79 040 - R 79 089 R 732 R 0 R 0

R 79 090 - R 79 139 R 741 R 0 R 0

R 79 140 - R 79 189 R 750 R 0 R 0

R 79 190 - R 79 239 R 759 R 0 R 0

R 79 240 - R 79 289 R 768 R 0 R 0

R 79 290 - R 79 339 R 777 R 0 R 0

R 79 340 - R 79 389 R 786 R 0 R 0

R 79 390 - R 79 439 R 795 R 0 R 0

R 79 440 - R 79 489 R 804 R 0 R 0

R 79 490 - R 79 539 R 813 R 0 R 0

R 79 540 - R 79 589 R 822 R 0 R 0

R 79 590 - R 79 639 R 831 R 0 R 0

R 79 640 - R 79 689 R 840 R 0 R 0

R 79 690 - R 79 739 R 849 R 0 R 0

R 79 740 - R 79 789 R 858 R 0 R 0

R 79 790 - R 79 839 R 867 R 0 R 0

R 79 840 - R 79 889 R 876 R 0 R 0

R 79 890 - R 79 939 R 885 R 0 R 0

R 79 940 - R 79 989 R 894 R 0 R 0

R 79 990 - R 80 039 R 903 R 0 R 0

R 80 040 - R 80 089 R 912 R 0 R 0

R 80 090 - R 80 139 R 921 R 0 R 0

R 80 140 - R 80 189 R 930 R 0 R 0

R 80 190 - R 80 239 R 939 R 0 R 0

R 80 240 - R 80 289 R 948 R 0 R 0

R 80 290 - R 80 339 R 957 R 0 R 0

R 80 340 - R 80 389 R 966 R 0 R 0

R 80 390 - R 80 439 R 975 R 0 R 0

R 80 440 - R 80 489 R 984 R 0 R 0

R 80 490 - R 80 539 R 993 R 0 R 0

R 80 540 - R 80 589 R 1 002 R 0 R 0

R 80 590 - R 80 639 R 1 011 R 0 R 0

R 80 640 - R 80 689 R 1 020 R 0 R 0

R 80 690 - R 80 739 R 1 029 R 0 R 0

R 80 740 - R 80 789 R 1 038 R 0 R 0

R 80 790 - R 80 839 R 1 047 R 0 R 0

R 80 840 - R 80 889 R 1 056 R 0 R 0

R 80 890 - R 80 939 R 1 065 R 0 R 0

R 80 940 - R 80 989 R 1 074 R 0 R 0

R 80 990 - R 81 039 R 1 083 R 0 R 0

R 81 040 - R 81 089 R 1 092 R 0 R 0

R 81 090 - R 81 139 R 1 101 R 0 R 0

R 81 140 - R 81 189 R 1 110 R 0 R 0

R 81 190 - R 81 239 R 1 119 R 0 R 0

R 78 740 - R 81 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 15 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 81 240 - R 81 289 R 1 128 R 0 R 0

R 81 290 - R 81 339 R 1 137 R 0 R 0

R 81 340 - R 81 389 R 1 146 R 0 R 0

R 81 390 - R 81 439 R 1 155 R 0 R 0

R 81 440 - R 81 489 R 1 164 R 0 R 0

R 81 490 - R 81 539 R 1 173 R 0 R 0

R 81 540 - R 81 589 R 1 182 R 0 R 0

R 81 590 - R 81 639 R 1 191 R 0 R 0

R 81 640 - R 81 689 R 1 200 R 0 R 0

R 81 690 - R 81 739 R 1 209 R 0 R 0

R 81 740 - R 81 789 R 1 218 R 0 R 0

R 81 790 - R 81 839 R 1 227 R 0 R 0

R 81 840 - R 81 889 R 1 236 R 0 R 0

R 81 890 - R 81 939 R 1 245 R 0 R 0

R 81 940 - R 81 989 R 1 254 R 0 R 0

R 81 990 - R 82 039 R 1 263 R 0 R 0

R 82 040 - R 82 089 R 1 272 R 0 R 0

R 82 090 - R 82 139 R 1 281 R 0 R 0

R 82 140 - R 82 189 R 1 290 R 0 R 0

R 82 190 - R 82 239 R 1 299 R 0 R 0

R 82 240 - R 82 289 R 1 308 R 0 R 0

R 82 290 - R 82 339 R 1 317 R 0 R 0

R 82 340 - R 82 389 R 1 326 R 0 R 0

R 82 390 - R 82 439 R 1 335 R 0 R 0

R 82 440 - R 82 489 R 1 344 R 0 R 0

R 82 490 - R 82 539 R 1 353 R 0 R 0

R 82 540 - R 82 589 R 1 362 R 0 R 0

R 82 590 - R 82 639 R 1 371 R 0 R 0

R 82 640 - R 82 689 R 1 380 R 0 R 0

R 82 690 - R 82 739 R 1 389 R 0 R 0

R 82 740 - R 82 789 R 1 398 R 0 R 0

R 82 790 - R 82 839 R 1 407 R 0 R 0

R 82 840 - R 82 889 R 1 416 R 0 R 0

R 82 890 - R 82 939 R 1 425 R 0 R 0

R 82 940 - R 82 989 R 1 434 R 0 R 0

R 82 990 - R 83 039 R 1 443 R 0 R 0

R 83 040 - R 83 089 R 1 452 R 0 R 0

R 83 090 - R 83 139 R 1 461 R 0 R 0

R 83 140 - R 83 189 R 1 470 R 0 R 0

R 83 190 - R 83 239 R 1 479 R 0 R 0

R 83 240 - R 83 289 R 1 488 R 0 R 0

R 83 290 - R 83 339 R 1 497 R 0 R 0

R 83 340 - R 83 389 R 1 506 R 0 R 0

R 83 390 - R 83 439 R 1 515 R 0 R 0

R 83 440 - R 83 489 R 1 524 R 0 R 0

R 83 490 - R 83 539 R 1 533 R 0 R 0

R 83 540 - R 83 589 R 1 542 R 0 R 0

R 83 590 - R 83 639 R 1 551 R 0 R 0

R 83 640 - R 83 689 R 1 560 R 0 R 0

R 83 690 - R 83 739 R 1 569 R 0 R 0

R 81 240 - R 83 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 16 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 83 740 - R 83 789 R 1 578 R 0 R 0

R 83 790 - R 83 839 R 1 587 R 0 R 0

R 83 840 - R 83 889 R 1 596 R 0 R 0

R 83 890 - R 83 939 R 1 605 R 0 R 0

R 83 940 - R 83 989 R 1 614 R 0 R 0

R 83 990 - R 84 039 R 1 623 R 0 R 0

R 84 040 - R 84 089 R 1 632 R 0 R 0

R 84 090 - R 84 139 R 1 641 R 0 R 0

R 84 140 - R 84 189 R 1 650 R 0 R 0

R 84 190 - R 84 239 R 1 659 R 0 R 0

R 84 240 - R 84 289 R 1 668 R 0 R 0

R 84 290 - R 84 339 R 1 677 R 0 R 0

R 84 340 - R 84 389 R 1 686 R 0 R 0

R 84 390 - R 84 439 R 1 695 R 0 R 0

R 84 440 - R 84 489 R 1 704 R 0 R 0

R 84 490 - R 84 539 R 1 713 R 0 R 0

R 84 540 - R 84 589 R 1 722 R 0 R 0

R 84 590 - R 84 639 R 1 731 R 0 R 0

R 84 640 - R 84 689 R 1 740 R 0 R 0

R 84 690 - R 84 739 R 1 749 R 0 R 0

R 84 740 - R 84 789 R 1 758 R 0 R 0

R 84 790 - R 84 839 R 1 767 R 0 R 0

R 84 840 - R 84 889 R 1 776 R 0 R 0

R 84 890 - R 84 939 R 1 785 R 0 R 0

R 84 940 - R 84 989 R 1 794 R 0 R 0

R 84 990 - R 85 039 R 1 803 R 0 R 0

R 85 040 - R 85 089 R 1 812 R 0 R 0

R 85 090 - R 85 139 R 1 821 R 0 R 0

R 85 140 - R 85 189 R 1 830 R 0 R 0

R 85 190 - R 85 239 R 1 839 R 0 R 0

R 85 240 - R 85 289 R 1 848 R 0 R 0

R 85 290 - R 85 339 R 1 857 R 0 R 0

R 85 340 - R 85 389 R 1 866 R 0 R 0

R 85 390 - R 85 439 R 1 875 R 0 R 0

R 85 440 - R 85 489 R 1 884 R 0 R 0

R 85 490 - R 85 539 R 1 893 R 0 R 0

R 85 540 - R 85 589 R 1 902 R 0 R 0

R 85 590 - R 85 639 R 1 911 R 0 R 0

R 85 640 - R 85 689 R 1 920 R 0 R 0

R 85 690 - R 85 739 R 1 929 R 0 R 0

R 85 740 - R 85 789 R 1 938 R 0 R 0

R 85 790 - R 85 839 R 1 947 R 0 R 0

R 85 840 - R 85 889 R 1 956 R 0 R 0

R 85 890 - R 85 939 R 1 965 R 0 R 0

R 85 940 - R 85 989 R 1 974 R 0 R 0

R 85 990 - R 86 039 R 1 983 R 0 R 0

R 86 040 - R 86 089 R 1 992 R 0 R 0

R 86 090 - R 86 139 R 2 001 R 0 R 0

R 86 140 - R 86 189 R 2 010 R 0 R 0

R 86 190 - R 86 239 R 2 019 R 0 R 0

R 83 740 - R 86 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 17 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 86 240 - R 86 289 R 2 028 R 0 R 0

R 86 290 - R 86 339 R 2 037 R 0 R 0

R 86 340 - R 86 389 R 2 046 R 0 R 0

R 86 390 - R 86 439 R 2 055 R 0 R 0

R 86 440 - R 86 489 R 2 064 R 0 R 0

R 86 490 - R 86 539 R 2 073 R 0 R 0

R 86 540 - R 86 589 R 2 082 R 0 R 0

R 86 590 - R 86 639 R 2 091 R 0 R 0

R 86 640 - R 86 689 R 2 100 R 0 R 0

R 86 690 - R 86 739 R 2 109 R 0 R 0

R 86 740 - R 86 789 R 2 118 R 0 R 0

R 86 790 - R 86 839 R 2 127 R 0 R 0

R 86 840 - R 86 889 R 2 136 R 0 R 0

R 86 890 - R 86 939 R 2 145 R 0 R 0

R 86 940 - R 86 989 R 2 154 R 0 R 0

R 86 990 - R 87 039 R 2 163 R 0 R 0

R 87 040 - R 87 089 R 2 172 R 0 R 0

R 87 090 - R 87 139 R 2 181 R 0 R 0

R 87 140 - R 87 189 R 2 190 R 0 R 0

R 87 190 - R 87 239 R 2 199 R 0 R 0

R 87 240 - R 87 289 R 2 208 R 0 R 0

R 87 290 - R 87 339 R 2 217 R 0 R 0

R 87 340 - R 87 389 R 2 226 R 0 R 0

R 87 390 - R 87 439 R 2 235 R 0 R 0

R 87 440 - R 87 489 R 2 244 R 0 R 0

R 87 490 - R 87 539 R 2 253 R 0 R 0

R 87 540 - R 87 589 R 2 262 R 0 R 0

R 87 590 - R 87 639 R 2 271 R 0 R 0

R 87 640 - R 87 689 R 2 280 R 0 R 0

R 87 690 - R 87 739 R 2 289 R 0 R 0

R 87 740 - R 87 789 R 2 298 R 0 R 0

R 87 790 - R 87 839 R 2 307 R 0 R 0

R 87 840 - R 87 889 R 2 316 R 0 R 0

R 87 890 - R 87 939 R 2 325 R 0 R 0

R 87 940 - R 87 989 R 2 334 R 0 R 0

R 87 990 - R 88 039 R 2 343 R 0 R 0

R 88 040 - R 88 089 R 2 352 R 0 R 0

R 88 090 - R 88 139 R 2 361 R 0 R 0

R 88 140 - R 88 189 R 2 370 R 0 R 0

R 88 190 - R 88 239 R 2 379 R 0 R 0

R 88 240 - R 88 289 R 2 388 R 0 R 0

R 88 290 - R 88 339 R 2 397 R 0 R 0

R 88 340 - R 88 389 R 2 406 R 0 R 0

R 88 390 - R 88 439 R 2 415 R 0 R 0

R 88 440 - R 88 489 R 2 424 R 0 R 0

R 88 490 - R 88 539 R 2 433 R 0 R 0

R 88 540 - R 88 589 R 2 442 R 0 R 0

R 88 590 - R 88 639 R 2 451 R 0 R 0

R 88 640 - R 88 689 R 2 460 R 0 R 0

R 88 690 - R 88 739 R 2 469 R 0 R 0

R 86 240 - R 88 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 18 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 88 740 - R 88 789 R 2 478 R 0 R 0

R 88 790 - R 88 839 R 2 487 R 0 R 0

R 88 840 - R 88 889 R 2 496 R 0 R 0

R 88 890 - R 88 939 R 2 505 R 0 R 0

R 88 940 - R 88 989 R 2 514 R 0 R 0

R 88 990 - R 89 039 R 2 523 R 0 R 0

R 89 040 - R 89 089 R 2 532 R 0 R 0

R 89 090 - R 89 139 R 2 541 R 0 R 0

R 89 140 - R 89 189 R 2 550 R 0 R 0

R 89 190 - R 89 239 R 2 559 R 0 R 0

R 89 240 - R 89 289 R 2 568 R 0 R 0

R 89 290 - R 89 339 R 2 577 R 0 R 0

R 89 340 - R 89 389 R 2 586 R 0 R 0

R 89 390 - R 89 439 R 2 595 R 0 R 0

R 89 440 - R 89 489 R 2 604 R 0 R 0

R 89 490 - R 89 539 R 2 613 R 0 R 0

R 89 540 - R 89 589 R 2 622 R 0 R 0

R 89 590 - R 89 639 R 2 631 R 0 R 0

R 89 640 - R 89 689 R 2 640 R 0 R 0

R 89 690 - R 89 739 R 2 649 R 0 R 0

R 89 740 - R 89 789 R 2 658 R 0 R 0

R 89 790 - R 89 839 R 2 667 R 0 R 0

R 89 840 - R 89 889 R 2 676 R 0 R 0

R 89 890 - R 89 939 R 2 685 R 0 R 0

R 89 940 - R 89 989 R 2 694 R 0 R 0

R 89 990 - R 90 039 R 2 703 R 0 R 0

R 90 040 - R 90 089 R 2 712 R 0 R 0

R 90 090 - R 90 139 R 2 721 R 0 R 0

R 90 140 - R 90 189 R 2 730 R 0 R 0

R 90 190 - R 90 239 R 2 739 R 0 R 0

R 90 240 - R 90 289 R 2 748 R 0 R 0

R 90 290 - R 90 339 R 2 757 R 0 R 0

R 90 340 - R 90 389 R 2 766 R 0 R 0

R 90 390 - R 90 439 R 2 775 R 0 R 0

R 90 440 - R 90 489 R 2 784 R 0 R 0

R 90 490 - R 90 539 R 2 793 R 0 R 0

R 90 540 - R 90 589 R 2 802 R 0 R 0

R 90 590 - R 90 639 R 2 811 R 0 R 0

R 90 640 - R 90 689 R 2 820 R 0 R 0

R 90 690 - R 90 739 R 2 829 R 0 R 0

R 90 740 - R 90 789 R 2 838 R 0 R 0

R 90 790 - R 90 839 R 2 847 R 0 R 0

R 90 840 - R 90 889 R 2 856 R 0 R 0

R 90 890 - R 90 939 R 2 865 R 0 R 0

R 90 940 - R 90 989 R 2 874 R 0 R 0

R 90 990 - R 91 039 R 2 883 R 0 R 0

R 91 040 - R 91 089 R 2 892 R 0 R 0

R 91 090 - R 91 139 R 2 901 R 0 R 0

R 91 140 - R 91 189 R 2 910 R 0 R 0

R 91 190 - R 91 239 R 2 919 R 0 R 0

R 88 740 - R 91 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 19 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 91 240 - R 91 289 R 2 928 R 0 R 0

R 91 290 - R 91 339 R 2 937 R 0 R 0

R 91 340 - R 91 389 R 2 946 R 0 R 0

R 91 390 - R 91 439 R 2 955 R 0 R 0

R 91 440 - R 91 489 R 2 964 R 0 R 0

R 91 490 - R 91 539 R 2 973 R 0 R 0

R 91 540 - R 91 589 R 2 982 R 0 R 0

R 91 590 - R 91 639 R 2 991 R 0 R 0

R 91 640 - R 91 689 R 3 000 R 0 R 0

R 91 690 - R 91 739 R 3 009 R 0 R 0

R 91 740 - R 91 789 R 3 018 R 0 R 0

R 91 790 - R 91 839 R 3 027 R 0 R 0

R 91 840 - R 91 889 R 3 036 R 0 R 0

R 91 890 - R 91 939 R 3 045 R 0 R 0

R 91 940 - R 91 989 R 3 054 R 0 R 0

R 91 990 - R 92 039 R 3 063 R 0 R 0

R 92 040 - R 92 089 R 3 072 R 0 R 0

R 92 090 - R 92 139 R 3 081 R 0 R 0

R 92 140 - R 92 189 R 3 090 R 0 R 0

R 92 190 - R 92 239 R 3 099 R 0 R 0

R 92 240 - R 92 289 R 3 108 R 0 R 0

R 92 290 - R 92 339 R 3 117 R 0 R 0

R 92 340 - R 92 389 R 3 126 R 0 R 0

R 92 390 - R 92 439 R 3 135 R 0 R 0

R 92 440 - R 92 489 R 3 144 R 0 R 0

R 92 490 - R 92 539 R 3 153 R 0 R 0

R 92 540 - R 92 589 R 3 162 R 0 R 0

R 92 590 - R 92 639 R 3 171 R 0 R 0

R 92 640 - R 92 689 R 3 180 R 0 R 0

R 92 690 - R 92 739 R 3 189 R 0 R 0

R 92 740 - R 92 789 R 3 198 R 0 R 0

R 92 790 - R 92 839 R 3 207 R 0 R 0

R 92 840 - R 92 889 R 3 216 R 0 R 0

R 92 890 - R 92 939 R 3 225 R 0 R 0

R 92 940 - R 92 989 R 3 234 R 0 R 0

R 92 990 - R 93 039 R 3 243 R 0 R 0

R 93 040 - R 93 089 R 3 252 R 0 R 0

R 93 090 - R 93 139 R 3 261 R 0 R 0

R 93 140 - R 93 189 R 3 270 R 0 R 0

R 93 190 - R 93 239 R 3 279 R 0 R 0

R 93 240 - R 93 289 R 3 288 R 0 R 0

R 93 290 - R 93 339 R 3 297 R 0 R 0

R 93 340 - R 93 389 R 3 306 R 0 R 0

R 93 390 - R 93 439 R 3 315 R 0 R 0

R 93 440 - R 93 489 R 3 324 R 0 R 0

R 93 490 - R 93 539 R 3 333 R 0 R 0

R 93 540 - R 93 589 R 3 342 R 0 R 0

R 93 590 - R 93 639 R 3 351 R 0 R 0

R 93 640 - R 93 689 R 3 360 R 0 R 0

R 93 690 - R 93 739 R 3 369 R 0 R 0

R 91 240 - R 93 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 20 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 93 740 - R 93 839 R 3 382 R 0 R 0

R 93 840 - R 93 939 R 3 400 R 0 R 0

R 93 940 - R 94 039 R 3 418 R 0 R 0

R 94 040 - R 94 139 R 3 436 R 0 R 0

R 94 140 - R 94 239 R 3 454 R 0 R 0

R 94 240 - R 94 339 R 3 472 R 0 R 0

R 94 340 - R 94 439 R 3 490 R 0 R 0

R 94 440 - R 94 539 R 3 508 R 0 R 0

R 94 540 - R 94 639 R 3 526 R 0 R 0

R 94 640 - R 94 739 R 3 544 R 0 R 0

R 94 740 - R 94 839 R 3 562 R 0 R 0

R 94 840 - R 94 939 R 3 580 R 0 R 0

R 94 940 - R 95 039 R 3 598 R 0 R 0

R 95 040 - R 95 139 R 3 616 R 0 R 0

R 95 140 - R 95 239 R 3 634 R 0 R 0

R 95 240 - R 95 339 R 3 652 R 0 R 0

R 95 340 - R 95 439 R 3 670 R 0 R 0

R 95 440 - R 95 539 R 3 688 R 0 R 0

R 95 540 - R 95 639 R 3 706 R 0 R 0

R 95 640 - R 95 739 R 3 724 R 0 R 0

R 95 740 - R 95 839 R 3 742 R 0 R 0

R 95 840 - R 95 939 R 3 760 R 0 R 0

R 95 940 - R 96 039 R 3 778 R 0 R 0

R 96 040 - R 96 139 R 3 796 R 0 R 0

R 96 140 - R 96 239 R 3 814 R 0 R 0

R 96 240 - R 96 339 R 3 832 R 0 R 0

R 96 340 - R 96 439 R 3 850 R 0 R 0

R 96 440 - R 96 539 R 3 868 R 0 R 0

R 96 540 - R 96 639 R 3 886 R 0 R 0

R 96 640 - R 96 739 R 3 904 R 0 R 0

R 96 740 - R 96 839 R 3 922 R 0 R 0

R 96 840 - R 96 939 R 3 940 R 0 R 0

R 96 940 - R 97 039 R 3 958 R 0 R 0

R 97 040 - R 97 139 R 3 976 R 0 R 0

R 97 140 - R 97 239 R 3 994 R 0 R 0

R 97 240 - R 97 339 R 4 012 R 0 R 0

R 97 340 - R 97 439 R 4 030 R 0 R 0

R 97 440 - R 97 539 R 4 048 R 0 R 0

R 97 540 - R 97 639 R 4 066 R 0 R 0

R 97 640 - R 97 739 R 4 084 R 0 R 0

R 97 740 - R 97 839 R 4 102 R 0 R 0

R 97 840 - R 97 939 R 4 120 R 0 R 0

R 97 940 - R 98 039 R 4 138 R 0 R 0

R 98 040 - R 98 139 R 4 156 R 0 R 0

R 98 140 - R 98 239 R 4 174 R 0 R 0

R 98 240 - R 98 339 R 4 192 R 0 R 0

R 98 340 - R 98 439 R 4 210 R 0 R 0

R 98 440 - R 98 539 R 4 228 R 0 R 0

R 98 540 - R 98 639 R 4 246 R 0 R 0

R 98 640 - R 98 739 R 4 264 R 0 R 0

R 93 740 - R 98 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 21 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 98 740 - R 98 839 R 4 282 R 0 R 0

R 98 840 - R 98 939 R 4 300 R 0 R 0

R 98 940 - R 99 039 R 4 318 R 0 R 0

R 99 040 - R 99 139 R 4 336 R 0 R 0

R 99 140 - R 99 239 R 4 354 R 0 R 0

R 99 240 - R 99 339 R 4 372 R 0 R 0

R 99 340 - R 99 439 R 4 390 R 0 R 0

R 99 440 - R 99 539 R 4 408 R 0 R 0

R 99 540 - R 99 639 R 4 426 R 0 R 0

R 99 640 - R 99 739 R 4 444 R 0 R 0

R 99 740 - R 99 839 R 4 462 R 0 R 0

R 99 840 - R 99 939 R 4 480 R 0 R 0

R 99 940 - R 100 039 R 4 498 R 0 R 0

R 100 040 - R 100 139 R 4 516 R 0 R 0

R 100 140 - R 100 239 R 4 534 R 0 R 0

R 100 240 - R 100 339 R 4 552 R 0 R 0

R 100 340 - R 100 439 R 4 570 R 0 R 0

R 100 440 - R 100 539 R 4 588 R 0 R 0

R 100 540 - R 100 639 R 4 606 R 0 R 0

R 100 640 - R 100 739 R 4 624 R 0 R 0

R 100 740 - R 100 839 R 4 642 R 0 R 0

R 100 840 - R 100 939 R 4 660 R 0 R 0

R 100 940 - R 101 039 R 4 678 R 0 R 0

R 101 040 - R 101 139 R 4 696 R 0 R 0

R 101 140 - R 101 239 R 4 714 R 0 R 0

R 101 240 - R 101 339 R 4 732 R 0 R 0

R 101 340 - R 101 439 R 4 750 R 0 R 0

R 101 440 - R 101 539 R 4 768 R 0 R 0

R 101 540 - R 101 639 R 4 786 R 0 R 0

R 101 640 - R 101 739 R 4 804 R 0 R 0

R 101 740 - R 101 839 R 4 822 R 0 R 0

R 101 840 - R 101 939 R 4 840 R 0 R 0

R 101 940 - R 102 039 R 4 858 R 0 R 0

R 102 040 - R 102 139 R 4 876 R 0 R 0

R 102 140 - R 102 239 R 4 894 R 0 R 0

R 102 240 - R 102 339 R 4 912 R 0 R 0

R 102 340 - R 102 439 R 4 930 R 0 R 0

R 102 440 - R 102 539 R 4 948 R 0 R 0

R 102 540 - R 102 639 R 4 966 R 0 R 0

R 102 640 - R 102 739 R 4 984 R 0 R 0

R 102 740 - R 102 839 R 5 002 R 0 R 0

R 102 840 - R 102 939 R 5 020 R 0 R 0

R 102 940 - R 103 039 R 5 038 R 0 R 0

R 103 040 - R 103 139 R 5 056 R 0 R 0

R 103 140 - R 103 239 R 5 074 R 0 R 0

R 103 240 - R 103 339 R 5 092 R 0 R 0

R 103 340 - R 103 439 R 5 110 R 0 R 0

R 103 440 - R 103 539 R 5 128 R 0 R 0

R 103 540 - R 103 639 R 5 146 R 0 R 0

R 103 640 - R 103 739 R 5 164 R 0 R 0

R 98 740 - R 103 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 22 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 103 740 - R 103 839 R 5 182 R 0 R 0

R 103 840 - R 103 939 R 5 200 R 0 R 0

R 103 940 - R 104 039 R 5 218 R 0 R 0

R 104 040 - R 104 139 R 5 236 R 0 R 0

R 104 140 - R 104 239 R 5 254 R 0 R 0

R 104 240 - R 104 339 R 5 272 R 0 R 0

R 104 340 - R 104 439 R 5 290 R 0 R 0

R 104 440 - R 104 539 R 5 308 R 0 R 0

R 104 540 - R 104 639 R 5 326 R 0 R 0

R 104 640 - R 104 739 R 5 344 R 0 R 0

R 104 740 - R 104 839 R 5 362 R 0 R 0

R 104 840 - R 104 939 R 5 380 R 0 R 0

R 104 940 - R 105 039 R 5 398 R 0 R 0

R 105 040 - R 105 139 R 5 416 R 0 R 0

R 105 140 - R 105 239 R 5 434 R 0 R 0

R 105 240 - R 105 339 R 5 452 R 0 R 0

R 105 340 - R 105 439 R 5 470 R 0 R 0

R 105 440 - R 105 539 R 5 488 R 0 R 0

R 105 540 - R 105 639 R 5 506 R 0 R 0

R 105 640 - R 105 739 R 5 524 R 0 R 0

R 105 740 - R 105 839 R 5 542 R 0 R 0

R 105 840 - R 105 939 R 5 560 R 0 R 0

R 105 940 - R 106 039 R 5 578 R 0 R 0

R 106 040 - R 106 139 R 5 596 R 0 R 0

R 106 140 - R 106 239 R 5 614 R 0 R 0

R 106 240 - R 106 339 R 5 632 R 0 R 0

R 106 340 - R 106 439 R 5 650 R 0 R 0

R 106 440 - R 106 539 R 5 668 R 0 R 0

R 106 540 - R 106 639 R 5 686 R 0 R 0

R 106 640 - R 106 739 R 5 704 R 0 R 0

R 106 740 - R 106 839 R 5 722 R 0 R 0

R 106 840 - R 106 939 R 5 740 R 0 R 0

R 106 940 - R 107 039 R 5 758 R 0 R 0

R 107 040 - R 107 139 R 5 776 R 0 R 0

R 107 140 - R 107 239 R 5 794 R 0 R 0

R 107 240 - R 107 339 R 5 812 R 0 R 0

R 107 340 - R 107 439 R 5 830 R 0 R 0

R 107 440 - R 107 539 R 5 848 R 0 R 0

R 107 540 - R 107 639 R 5 866 R 0 R 0

R 107 640 - R 107 739 R 5 884 R 0 R 0

R 107 740 - R 107 839 R 5 902 R 0 R 0

R 107 840 - R 107 939 R 5 920 R 0 R 0

R 107 940 - R 108 039 R 5 938 R 0 R 0

R 108 040 - R 108 139 R 5 956 R 0 R 0

R 108 140 - R 108 239 R 5 974 R 0 R 0

R 108 240 - R 108 339 R 5 992 R 0 R 0

R 108 340 - R 108 439 R 6 010 R 0 R 0

R 108 440 - R 108 539 R 6 028 R 0 R 0

R 108 540 - R 108 639 R 6 046 R 0 R 0

R 108 640 - R 108 739 R 6 064 R 0 R 0

R 103 740 - R 108 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 23 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 108 740 - R 108 889 R 6 087 R 0 R 0

R 108 890 - R 109 039 R 6 114 R 0 R 0

R 109 040 - R 109 189 R 6 141 R 0 R 0

R 109 190 - R 109 339 R 6 168 R 0 R 0

R 109 340 - R 109 489 R 6 195 R 0 R 0

R 109 490 - R 109 639 R 6 222 R 0 R 0

R 109 640 - R 109 789 R 6 249 R 0 R 0

R 109 790 - R 109 939 R 6 276 R 0 R 0

R 109 940 - R 110 089 R 6 303 R 0 R 0

R 110 090 - R 110 239 R 6 330 R 0 R 0

R 110 240 - R 110 389 R 6 357 R 0 R 0

R 110 390 - R 110 539 R 6 384 R 0 R 0

R 110 540 - R 110 689 R 6 411 R 0 R 0

R 110 690 - R 110 839 R 6 438 R 0 R 0

R 110 840 - R 110 989 R 6 465 R 0 R 0

R 110 990 - R 111 139 R 6 492 R 0 R 0

R 111 140 - R 111 289 R 6 519 R 0 R 0

R 111 290 - R 111 439 R 6 546 R 0 R 0

R 111 440 - R 111 589 R 6 573 R 0 R 0

R 111 590 - R 111 739 R 6 600 R 0 R 0

R 111 740 - R 111 889 R 6 627 R 0 R 0

R 111 890 - R 112 039 R 6 654 R 0 R 0

R 112 040 - R 112 189 R 6 681 R 0 R 0

R 112 190 - R 112 339 R 6 708 R 0 R 0

R 112 340 - R 112 489 R 6 735 R 0 R 0

R 112 490 - R 112 639 R 6 762 R 0 R 0

R 112 640 - R 112 789 R 6 789 R 0 R 0

R 112 790 - R 112 939 R 6 816 R 0 R 0

R 112 940 - R 113 089 R 6 843 R 0 R 0

R 113 090 - R 113 239 R 6 870 R 0 R 0

R 113 240 - R 113 389 R 6 897 R 0 R 0

R 113 390 - R 113 539 R 6 924 R 0 R 0

R 113 540 - R 113 689 R 6 951 R 0 R 0

R 113 690 - R 113 839 R 6 978 R 0 R 0

R 113 840 - R 113 989 R 7 005 R 0 R 0

R 113 990 - R 114 139 R 7 032 R 0 R 0

R 114 140 - R 114 289 R 7 059 R 0 R 0

R 114 290 - R 114 439 R 7 086 R 0 R 0

R 114 440 - R 114 589 R 7 113 R 0 R 0

R 114 590 - R 114 739 R 7 140 R 0 R 0

R 114 740 - R 114 889 R 7 167 R 0 R 0

R 114 890 - R 115 039 R 7 194 R 0 R 0

R 115 040 - R 115 189 R 7 221 R 0 R 0

R 115 190 - R 115 339 R 7 248 R 0 R 0

R 115 340 - R 115 489 R 7 275 R 0 R 0

R 115 490 - R 115 639 R 7 302 R 0 R 0

R 115 640 - R 115 789 R 7 329 R 0 R 0

R 115 790 - R 115 939 R 7 356 R 0 R 0

R 115 940 - R 116 089 R 7 383 R 0 R 0

R 116 090 - R 116 239 R 7 410 R 3 R 0

R 108 740 - R 116 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 24 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 116 240 - R 116 389 R 7 437 R 30 R 0

R 116 390 - R 116 539 R 7 464 R 57 R 0

R 116 540 - R 116 689 R 7 491 R 84 R 0

R 116 690 - R 116 839 R 7 518 R 111 R 0

R 116 840 - R 116 989 R 7 545 R 138 R 0

R 116 990 - R 117 139 R 7 572 R 165 R 0

R 117 140 - R 117 289 R 7 599 R 192 R 0

R 117 290 - R 117 439 R 7 626 R 219 R 0

R 117 440 - R 117 589 R 7 653 R 246 R 0

R 117 590 - R 117 739 R 7 680 R 273 R 0

R 117 740 - R 117 889 R 7 707 R 300 R 0

R 117 890 - R 118 039 R 7 734 R 327 R 0

R 118 040 - R 118 189 R 7 761 R 354 R 0

R 118 190 - R 118 339 R 7 788 R 381 R 0

R 118 340 - R 118 489 R 7 815 R 408 R 0

R 118 490 - R 118 639 R 7 842 R 435 R 0

R 118 640 - R 118 789 R 7 869 R 462 R 0

R 118 790 - R 118 939 R 7 896 R 489 R 0

R 118 940 - R 119 089 R 7 923 R 516 R 0

R 119 090 - R 119 239 R 7 950 R 543 R 0

R 119 240 - R 119 389 R 7 977 R 570 R 0

R 119 390 - R 119 539 R 8 004 R 597 R 0

R 119 540 - R 119 689 R 8 031 R 624 R 0

R 119 690 - R 119 839 R 8 058 R 651 R 0

R 119 840 - R 119 989 R 8 085 R 678 R 0

R 119 990 - R 120 139 R 8 112 R 705 R 0

R 120 140 - R 120 289 R 8 139 R 732 R 0

R 120 290 - R 120 439 R 8 166 R 759 R 0

R 120 440 - R 120 589 R 8 193 R 786 R 0

R 120 590 - R 120 739 R 8 220 R 813 R 0

R 120 740 - R 120 889 R 8 247 R 840 R 0

R 120 890 - R 121 039 R 8 274 R 867 R 0

R 121 040 - R 121 189 R 8 301 R 894 R 0

R 121 190 - R 121 339 R 8 328 R 921 R 0

R 121 340 - R 121 489 R 8 355 R 948 R 0

R 121 490 - R 121 639 R 8 382 R 975 R 0

R 121 640 - R 121 789 R 8 409 R 1 002 R 0

R 121 790 - R 121 939 R 8 436 R 1 029 R 0

R 121 940 - R 122 089 R 8 463 R 1 056 R 0

R 122 090 - R 122 239 R 8 490 R 1 083 R 0

R 122 240 - R 122 389 R 8 517 R 1 110 R 0

R 122 390 - R 122 539 R 8 544 R 1 137 R 0

R 122 540 - R 122 689 R 8 571 R 1 164 R 0

R 122 690 - R 122 839 R 8 598 R 1 191 R 0

R 122 840 - R 122 989 R 8 625 R 1 218 R 0

R 122 990 - R 123 139 R 8 652 R 1 245 R 0

R 123 140 - R 123 289 R 8 679 R 1 272 R 0

R 123 290 - R 123 439 R 8 706 R 1 299 R 0

R 123 440 - R 123 589 R 8 733 R 1 326 R 0

R 123 590 - R 123 739 R 8 760 R 1 353 R 0

R 116 240 - R 123 739 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 25 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 123 740 - R 123 889 R 8 787 R 1 380 R 0

R 123 890 - R 124 039 R 8 814 R 1 407 R 0

R 124 040 - R 124 189 R 8 841 R 1 434 R 0

R 124 190 - R 124 339 R 8 868 R 1 461 R 0

R 124 340 - R 124 489 R 8 895 R 1 488 R 0

R 124 490 - R 124 639 R 8 922 R 1 515 R 0

R 124 640 - R 124 789 R 8 949 R 1 542 R 0

R 124 790 - R 124 939 R 8 976 R 1 569 R 0

R 124 940 - R 125 089 R 9 003 R 1 596 R 0

R 125 090 - R 125 239 R 9 030 R 1 623 R 0

R 125 240 - R 125 389 R 9 057 R 1 650 R 0

R 125 390 - R 125 539 R 9 084 R 1 677 R 0

R 125 540 - R 125 689 R 9 111 R 1 704 R 0

R 125 690 - R 125 839 R 9 138 R 1 731 R 0

R 125 840 - R 125 989 R 9 165 R 1 758 R 0

R 125 990 - R 126 139 R 9 192 R 1 785 R 0

R 126 140 - R 126 289 R 9 219 R 1 812 R 0

R 126 290 - R 126 439 R 9 246 R 1 839 R 0

R 126 440 - R 126 589 R 9 273 R 1 866 R 0

R 126 590 - R 126 739 R 9 300 R 1 893 R 0

R 126 740 - R 126 889 R 9 327 R 1 920 R 0

R 126 890 - R 127 039 R 9 354 R 1 947 R 0

R 127 040 - R 127 189 R 9 381 R 1 974 R 0

R 127 190 - R 127 339 R 9 408 R 2 001 R 0

R 127 340 - R 127 489 R 9 435 R 2 028 R 0

R 127 490 - R 127 639 R 9 462 R 2 055 R 0

R 127 640 - R 127 789 R 9 489 R 2 082 R 0

R 127 790 - R 127 939 R 9 516 R 2 109 R 0

R 127 940 - R 128 089 R 9 543 R 2 136 R 0

R 128 090 - R 128 239 R 9 570 R 2 163 R 0

R 128 240 - R 128 389 R 9 597 R 2 190 R 0

R 128 390 - R 128 539 R 9 624 R 2 217 R 0

R 128 540 - R 128 689 R 9 651 R 2 244 R 0

R 128 690 - R 128 839 R 9 678 R 2 271 R 0

R 128 840 - R 128 989 R 9 705 R 2 298 R 0

R 128 990 - R 129 139 R 9 732 R 2 325 R 0

R 129 140 - R 129 289 R 9 759 R 2 352 R 0

R 129 290 - R 129 439 R 9 786 R 2 379 R 0

R 129 440 - R 129 589 R 9 813 R 2 406 R 0

R 129 590 - R 129 739 R 9 840 R 2 433 R 0

R 129 740 - R 129 889 R 9 867 R 2 460 R 0

R 129 890 - R 130 039 R 9 894 R 2 487 R 21

R 130 040 - R 130 189 R 9 921 R 2 514 R 48

R 130 190 - R 130 339 R 9 948 R 2 541 R 75

R 130 340 - R 130 489 R 9 975 R 2 568 R 102

R 130 490 - R 130 639 R 10 002 R 2 595 R 129

R 130 640 - R 130 789 R 10 029 R 2 622 R 156

R 130 790 - R 130 939 R 10 056 R 2 649 R 183

R 130 940 - R 131 089 R 10 083 R 2 676 R 210

R 131 090 - R 131 239 R 10 110 R 2 703 R 237

R 123 740 - R 131 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 26 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 131 240 - R 131 439 R 10 141 R 2 734 R 268

R 131 440 - R 131 639 R 10 177 R 2 770 R 304

R 131 640 - R 131 839 R 10 213 R 2 806 R 340

R 131 840 - R 132 039 R 10 249 R 2 842 R 376

R 132 040 - R 132 239 R 10 285 R 2 878 R 412

R 132 240 - R 132 439 R 10 321 R 2 914 R 448

R 132 440 - R 132 639 R 10 357 R 2 950 R 484

R 132 640 - R 132 839 R 10 393 R 2 986 R 520

R 132 840 - R 133 039 R 10 429 R 3 022 R 556

R 133 040 - R 133 239 R 10 465 R 3 058 R 592

R 133 240 - R 133 439 R 10 501 R 3 094 R 628

R 133 440 - R 133 639 R 10 537 R 3 130 R 664

R 133 640 - R 133 839 R 10 573 R 3 166 R 700

R 133 840 - R 134 039 R 10 609 R 3 202 R 736

R 134 040 - R 134 239 R 10 645 R 3 238 R 772

R 134 240 - R 134 439 R 10 681 R 3 274 R 808

R 134 440 - R 134 639 R 10 717 R 3 310 R 844

R 134 640 - R 134 839 R 10 753 R 3 346 R 880

R 134 840 - R 135 039 R 10 789 R 3 382 R 916

R 135 040 - R 135 239 R 10 825 R 3 418 R 952

R 135 240 - R 135 439 R 10 861 R 3 454 R 988

R 135 440 - R 135 639 R 10 897 R 3 490 R 1 024

R 135 640 - R 135 839 R 10 933 R 3 526 R 1 060

R 135 840 - R 136 039 R 10 969 R 3 562 R 1 096

R 136 040 - R 136 239 R 11 005 R 3 598 R 1 132

R 136 240 - R 136 439 R 11 041 R 3 634 R 1 168

R 136 440 - R 136 639 R 11 077 R 3 670 R 1 204

R 136 640 - R 136 839 R 11 113 R 3 706 R 1 240

R 136 840 - R 137 039 R 11 149 R 3 742 R 1 276

R 137 040 - R 137 239 R 11 185 R 3 778 R 1 312

R 137 240 - R 137 439 R 11 221 R 3 814 R 1 348

R 137 440 - R 137 639 R 11 257 R 3 850 R 1 384

R 137 640 - R 137 839 R 11 293 R 3 886 R 1 420

R 137 840 - R 138 039 R 11 329 R 3 922 R 1 456

R 138 040 - R 138 239 R 11 365 R 3 958 R 1 492

R 138 240 - R 138 439 R 11 401 R 3 994 R 1 528

R 138 440 - R 138 639 R 11 437 R 4 030 R 1 564

R 138 640 - R 138 839 R 11 473 R 4 066 R 1 600

R 138 840 - R 139 039 R 11 509 R 4 102 R 1 636

R 139 040 - R 139 239 R 11 545 R 4 138 R 1 672

R 139 240 - R 139 439 R 11 581 R 4 174 R 1 708

R 139 440 - R 139 639 R 11 617 R 4 210 R 1 744

R 139 640 - R 139 839 R 11 653 R 4 246 R 1 780

R 139 840 - R 140 039 R 11 689 R 4 282 R 1 816

R 140 040 - R 140 239 R 11 725 R 4 318 R 1 852

R 140 240 - R 140 439 R 11 761 R 4 354 R 1 888

R 140 440 - R 140 639 R 11 797 R 4 390 R 1 924

R 140 640 - R 140 839 R 11 833 R 4 426 R 1 960

R 140 840 - R 141 039 R 11 869 R 4 462 R 1 996

R 141 040 - R 141 239 R 11 905 R 4 498 R 2 032

R 131 240 - R 141 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 27 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 141 240 - R 141 439 R 11 941 R 4 534 R 2 068

R 141 440 - R 141 639 R 11 977 R 4 570 R 2 104

R 141 640 - R 141 839 R 12 013 R 4 606 R 2 140

R 141 840 - R 142 039 R 12 049 R 4 642 R 2 176

R 142 040 - R 142 239 R 12 085 R 4 678 R 2 212

R 142 240 - R 142 439 R 12 121 R 4 714 R 2 248

R 142 440 - R 142 639 R 12 157 R 4 750 R 2 284

R 142 640 - R 142 839 R 12 193 R 4 786 R 2 320

R 142 840 - R 143 039 R 12 229 R 4 822 R 2 356

R 143 040 - R 143 239 R 12 265 R 4 858 R 2 392

R 143 240 - R 143 439 R 12 301 R 4 894 R 2 428

R 143 440 - R 143 639 R 12 337 R 4 930 R 2 464

R 143 640 - R 143 839 R 12 373 R 4 966 R 2 500

R 143 840 - R 144 039 R 12 409 R 5 002 R 2 536

R 144 040 - R 144 239 R 12 445 R 5 038 R 2 572

R 144 240 - R 144 439 R 12 481 R 5 074 R 2 608

R 144 440 - R 144 639 R 12 517 R 5 110 R 2 644

R 144 640 - R 144 839 R 12 553 R 5 146 R 2 680

R 144 840 - R 145 039 R 12 589 R 5 182 R 2 716

R 145 040 - R 145 239 R 12 625 R 5 218 R 2 752

R 145 240 - R 145 439 R 12 661 R 5 254 R 2 788

R 145 440 - R 145 639 R 12 697 R 5 290 R 2 824

R 145 640 - R 145 839 R 12 733 R 5 326 R 2 860

R 145 840 - R 146 039 R 12 769 R 5 362 R 2 896

R 146 040 - R 146 239 R 12 805 R 5 398 R 2 932

R 146 240 - R 146 439 R 12 841 R 5 434 R 2 968

R 146 440 - R 146 639 R 12 877 R 5 470 R 3 004

R 146 640 - R 146 839 R 12 913 R 5 506 R 3 040

R 146 840 - R 147 039 R 12 949 R 5 542 R 3 076

R 147 040 - R 147 239 R 12 985 R 5 578 R 3 112

R 147 240 - R 147 439 R 13 021 R 5 614 R 3 148

R 147 440 - R 147 639 R 13 057 R 5 650 R 3 184

R 147 640 - R 147 839 R 13 093 R 5 686 R 3 220

R 147 840 - R 148 039 R 13 129 R 5 722 R 3 256

R 148 040 - R 148 239 R 13 165 R 5 758 R 3 292

R 148 240 - R 148 439 R 13 201 R 5 794 R 3 328

R 148 440 - R 148 639 R 13 237 R 5 830 R 3 364

R 148 640 - R 148 839 R 13 273 R 5 866 R 3 400

R 148 840 - R 149 039 R 13 309 R 5 902 R 3 436

R 149 040 - R 149 239 R 13 345 R 5 938 R 3 472

R 149 240 - R 149 439 R 13 381 R 5 974 R 3 508

R 149 440 - R 149 639 R 13 417 R 6 010 R 3 544

R 149 640 - R 149 839 R 13 453 R 6 046 R 3 580

R 149 840 - R 150 039 R 13 489 R 6 082 R 3 616

R 150 040 - R 150 239 R 13 525 R 6 118 R 3 652

R 150 240 - R 150 439 R 13 561 R 6 154 R 3 688

R 150 440 - R 150 639 R 13 597 R 6 190 R 3 724

R 150 640 - R 150 839 R 13 633 R 6 226 R 3 760

R 150 840 - R 151 039 R 13 669 R 6 262 R 3 796

R 151 040 - R 151 239 R 13 705 R 6 298 R 3 832

R 141 240 - R 151 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 28 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 151 240 - R 151 439 R 13 741 R 6 334 R 3 868

R 151 440 - R 151 639 R 13 777 R 6 370 R 3 904

R 151 640 - R 151 839 R 13 813 R 6 406 R 3 940

R 151 840 - R 152 039 R 13 849 R 6 442 R 3 976

R 152 040 - R 152 239 R 13 885 R 6 478 R 4 012

R 152 240 - R 152 439 R 13 921 R 6 514 R 4 048

R 152 440 - R 152 639 R 13 957 R 6 550 R 4 084

R 152 640 - R 152 839 R 13 993 R 6 586 R 4 120

R 152 840 - R 153 039 R 14 029 R 6 622 R 4 156

R 153 040 - R 153 239 R 14 065 R 6 658 R 4 192

R 153 240 - R 153 439 R 14 101 R 6 694 R 4 228

R 153 440 - R 153 639 R 14 137 R 6 730 R 4 264

R 153 640 - R 153 839 R 14 173 R 6 766 R 4 300

R 153 840 - R 154 039 R 14 209 R 6 802 R 4 336

R 154 040 - R 154 239 R 14 245 R 6 838 R 4 372

R 154 240 - R 154 439 R 14 281 R 6 874 R 4 408

R 154 440 - R 154 639 R 14 317 R 6 910 R 4 444

R 154 640 - R 154 839 R 14 353 R 6 946 R 4 480

R 154 840 - R 155 039 R 14 389 R 6 982 R 4 516

R 155 040 - R 155 239 R 14 425 R 7 018 R 4 552

R 155 240 - R 155 439 R 14 461 R 7 054 R 4 588

R 155 440 - R 155 639 R 14 497 R 7 090 R 4 624

R 155 640 - R 155 839 R 14 533 R 7 126 R 4 660

R 155 840 - R 156 039 R 14 569 R 7 162 R 4 696

R 156 040 - R 156 239 R 14 605 R 7 198 R 4 732

R 156 240 - R 156 439 R 14 641 R 7 234 R 4 768

R 156 440 - R 156 639 R 14 677 R 7 270 R 4 804

R 156 640 - R 156 839 R 14 713 R 7 306 R 4 840

R 156 840 - R 157 039 R 14 749 R 7 342 R 4 876

R 157 040 - R 157 239 R 14 785 R 7 378 R 4 912

R 157 240 - R 157 439 R 14 821 R 7 414 R 4 948

R 157 440 - R 157 639 R 14 857 R 7 450 R 4 984

R 157 640 - R 157 839 R 14 893 R 7 486 R 5 020

R 157 840 - R 158 039 R 14 929 R 7 522 R 5 056

R 158 040 - R 158 239 R 14 965 R 7 558 R 5 092

R 158 240 - R 158 439 R 15 001 R 7 594 R 5 128

R 158 440 - R 158 639 R 15 037 R 7 630 R 5 164

R 158 640 - R 158 839 R 15 073 R 7 666 R 5 200

R 158 840 - R 159 039 R 15 109 R 7 702 R 5 236

R 159 040 - R 159 239 R 15 145 R 7 738 R 5 272

R 159 240 - R 159 439 R 15 181 R 7 774 R 5 308

R 159 440 - R 159 639 R 15 217 R 7 810 R 5 344

R 159 640 - R 159 839 R 15 253 R 7 846 R 5 380

R 159 840 - R 160 039 R 15 289 R 7 882 R 5 416

R 160 040 - R 160 239 R 15 325 R 7 918 R 5 452

R 160 240 - R 160 439 R 15 361 R 7 954 R 5 488

R 160 440 - R 160 639 R 15 397 R 7 990 R 5 524

R 160 640 - R 160 839 R 15 433 R 8 026 R 5 560

R 160 840 - R 161 039 R 15 469 R 8 062 R 5 596

R 161 040 - R 161 239 R 15 505 R 8 098 R 5 632

R 151 240 - R 161 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 29 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 161 240 - R 161 539 R 15 550 R 8 143 R 5 677

R 161 540 - R 161 839 R 15 604 R 8 197 R 5 731

R 161 840 - R 162 139 R 15 658 R 8 251 R 5 785

R 162 140 - R 162 439 R 15 712 R 8 305 R 5 839

R 162 440 - R 162 739 R 15 766 R 8 359 R 5 893

R 162 740 - R 163 039 R 15 820 R 8 413 R 5 947

R 163 040 - R 163 339 R 15 874 R 8 467 R 6 001

R 163 340 - R 163 639 R 15 928 R 8 521 R 6 055

R 163 640 - R 163 939 R 15 982 R 8 575 R 6 109

R 163 940 - R 164 239 R 16 036 R 8 629 R 6 163

R 164 240 - R 164 539 R 16 090 R 8 683 R 6 217

R 164 540 - R 164 839 R 16 144 R 8 737 R 6 271

R 164 840 - R 165 139 R 16 198 R 8 791 R 6 325

R 165 140 - R 165 439 R 16 252 R 8 845 R 6 379

R 165 440 - R 165 739 R 16 306 R 8 899 R 6 433

R 165 740 - R 166 039 R 16 360 R 8 953 R 6 487

R 166 040 - R 166 339 R 16 414 R 9 007 R 6 541

R 166 340 - R 166 639 R 16 468 R 9 061 R 6 595

R 166 640 - R 166 939 R 16 522 R 9 115 R 6 649

R 166 940 - R 167 239 R 16 576 R 9 169 R 6 703

R 167 240 - R 167 539 R 16 630 R 9 223 R 6 757

R 167 540 - R 167 839 R 16 684 R 9 277 R 6 811

R 167 840 - R 168 139 R 16 738 R 9 331 R 6 865

R 168 140 - R 168 439 R 16 792 R 9 385 R 6 919

R 168 440 - R 168 739 R 16 846 R 9 439 R 6 973

R 168 740 - R 169 039 R 16 900 R 9 493 R 7 027

R 169 040 - R 169 339 R 16 954 R 9 547 R 7 081

R 169 340 - R 169 639 R 17 008 R 9 601 R 7 135

R 169 640 - R 169 939 R 17 062 R 9 655 R 7 189

R 169 940 - R 170 239 R 17 116 R 9 709 R 7 243

R 170 240 - R 170 539 R 17 170 R 9 763 R 7 297

R 170 540 - R 170 839 R 17 224 R 9 817 R 7 351

R 170 840 - R 171 139 R 17 278 R 9 871 R 7 405

R 171 140 - R 171 439 R 17 332 R 9 925 R 7 459

R 171 440 - R 171 739 R 17 386 R 9 979 R 7 513

R 171 740 - R 172 039 R 17 440 R 10 033 R 7 567

R 172 040 - R 172 339 R 17 494 R 10 087 R 7 621

R 172 340 - R 172 639 R 17 548 R 10 141 R 7 675

R 172 640 - R 172 939 R 17 602 R 10 195 R 7 729

R 172 940 - R 173 239 R 17 656 R 10 249 R 7 783

R 173 240 - R 173 539 R 17 710 R 10 303 R 7 837

R 173 540 - R 173 839 R 17 764 R 10 357 R 7 891

R 173 840 - R 174 139 R 17 818 R 10 411 R 7 945

R 174 140 - R 174 439 R 17 872 R 10 465 R 7 999

R 174 440 - R 174 739 R 17 926 R 10 519 R 8 053

R 174 740 - R 175 039 R 17 980 R 10 573 R 8 107

R 175 040 - R 175 339 R 18 034 R 10 627 R 8 161

R 175 340 - R 175 639 R 18 088 R 10 681 R 8 215

R 175 640 - R 175 939 R 18 142 R 10 735 R 8 269

R 175 940 - R 176 239 R 18 196 R 10 789 R 8 323

R 161 240 - R 176 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 30 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 176 240 - R 176 539 R 18 250 R 10 843 R 8 377

R 176 540 - R 176 839 R 18 304 R 10 897 R 8 431

R 176 840 - R 177 139 R 18 358 R 10 951 R 8 485

R 177 140 - R 177 439 R 18 412 R 11 005 R 8 539

R 177 440 - R 177 739 R 18 466 R 11 059 R 8 593

R 177 740 - R 178 039 R 18 520 R 11 113 R 8 647

R 178 040 - R 178 339 R 18 574 R 11 167 R 8 701

R 178 340 - R 178 639 R 18 628 R 11 221 R 8 755

R 178 640 - R 178 939 R 18 682 R 11 275 R 8 809

R 178 940 - R 179 239 R 18 736 R 11 329 R 8 863

R 179 240 - R 179 539 R 18 790 R 11 383 R 8 917

R 179 540 - R 179 839 R 18 844 R 11 437 R 8 971

R 179 840 - R 180 139 R 18 898 R 11 491 R 9 025

R 180 140 - R 180 439 R 18 952 R 11 545 R 9 079

R 180 440 - R 180 739 R 19 006 R 11 599 R 9 133

R 180 740 - R 181 039 R 19 060 R 11 653 R 9 187

R 181 040 - R 181 339 R 19 114 R 11 707 R 9 241

R 181 340 - R 181 639 R 19 168 R 11 761 R 9 295

R 181 640 - R 181 939 R 19 222 R 11 815 R 9 349

R 181 940 - R 182 239 R 19 276 R 11 869 R 9 403

R 182 240 - R 182 539 R 19 330 R 11 923 R 9 457

R 182 540 - R 182 839 R 19 384 R 11 977 R 9 511

R 182 840 - R 183 139 R 19 438 R 12 031 R 9 565

R 183 140 - R 183 439 R 19 492 R 12 085 R 9 619

R 183 440 - R 183 739 R 19 546 R 12 139 R 9 673

R 183 740 - R 184 039 R 19 600 R 12 193 R 9 727

R 184 040 - R 184 339 R 19 654 R 12 247 R 9 781

R 184 340 - R 184 639 R 19 708 R 12 301 R 9 835

R 184 640 - R 184 939 R 19 762 R 12 355 R 9 889

R 184 940 - R 185 239 R 19 816 R 12 409 R 9 943

R 185 240 - R 185 539 R 19 870 R 12 463 R 9 997

R 185 540 - R 185 839 R 19 924 R 12 517 R 10 051

R 185 840 - R 186 139 R 19 978 R 12 571 R 10 105

R 186 140 - R 186 439 R 20 032 R 12 625 R 10 159

R 186 440 - R 186 739 R 20 086 R 12 679 R 10 213

R 186 740 - R 187 039 R 20 140 R 12 733 R 10 267

R 187 040 - R 187 339 R 20 194 R 12 787 R 10 321

R 187 340 - R 187 639 R 20 248 R 12 841 R 10 375

R 187 640 - R 187 939 R 20 302 R 12 895 R 10 429

R 187 940 - R 188 239 R 20 363 R 12 956 R 10 490

R 188 240 - R 188 539 R 20 441 R 13 034 R 10 568

R 188 540 - R 188 839 R 20 519 R 13 112 R 10 646

R 188 840 - R 189 139 R 20 597 R 13 190 R 10 724

R 189 140 - R 189 439 R 20 675 R 13 268 R 10 802

R 189 440 - R 189 739 R 20 753 R 13 346 R 10 880

R 189 740 - R 190 039 R 20 831 R 13 424 R 10 958

R 190 040 - R 190 339 R 20 909 R 13 502 R 11 036

R 190 340 - R 190 639 R 20 987 R 13 580 R 11 114

R 190 640 - R 190 939 R 21 065 R 13 658 R 11 192

R 190 940 - R 191 239 R 21 143 R 13 736 R 11 270

R 176 240 - R 191 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 31 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 191 240 - R 191 539 R 21 221 R 13 814 R 11 348

R 191 540 - R 191 839 R 21 299 R 13 892 R 11 426

R 191 840 - R 192 139 R 21 377 R 13 970 R 11 504

R 192 140 - R 192 439 R 21 455 R 14 048 R 11 582

R 192 440 - R 192 739 R 21 533 R 14 126 R 11 660

R 192 740 - R 193 039 R 21 611 R 14 204 R 11 738

R 193 040 - R 193 339 R 21 689 R 14 282 R 11 816

R 193 340 - R 193 639 R 21 767 R 14 360 R 11 894

R 193 640 - R 193 939 R 21 845 R 14 438 R 11 972

R 193 940 - R 194 239 R 21 923 R 14 516 R 12 050

R 194 240 - R 194 539 R 22 001 R 14 594 R 12 128

R 194 540 - R 194 839 R 22 079 R 14 672 R 12 206

R 194 840 - R 195 139 R 22 157 R 14 750 R 12 284

R 195 140 - R 195 439 R 22 235 R 14 828 R 12 362

R 195 440 - R 195 739 R 22 313 R 14 906 R 12 440

R 195 740 - R 196 039 R 22 391 R 14 984 R 12 518

R 196 040 - R 196 339 R 22 469 R 15 062 R 12 596

R 196 340 - R 196 639 R 22 547 R 15 140 R 12 674

R 196 640 - R 196 939 R 22 625 R 15 218 R 12 752

R 196 940 - R 197 239 R 22 703 R 15 296 R 12 830

R 197 240 - R 197 539 R 22 781 R 15 374 R 12 908

R 197 540 - R 197 839 R 22 859 R 15 452 R 12 986

R 197 840 - R 198 139 R 22 937 R 15 530 R 13 064

R 198 140 - R 198 439 R 23 015 R 15 608 R 13 142

R 198 440 - R 198 739 R 23 093 R 15 686 R 13 220

R 198 740 - R 199 039 R 23 171 R 15 764 R 13 298

R 199 040 - R 199 339 R 23 249 R 15 842 R 13 376

R 199 340 - R 199 639 R 23 327 R 15 920 R 13 454

R 199 640 - R 199 939 R 23 405 R 15 998 R 13 532

R 199 940 - R 200 239 R 23 483 R 16 076 R 13 610

R 200 240 - R 200 539 R 23 561 R 16 154 R 13 688

R 200 540 - R 200 839 R 23 639 R 16 232 R 13 766

R 200 840 - R 201 139 R 23 717 R 16 310 R 13 844

R 201 140 - R 201 439 R 23 795 R 16 388 R 13 922

R 201 440 - R 201 739 R 23 873 R 16 466 R 14 000

R 201 740 - R 202 039 R 23 951 R 16 544 R 14 078

R 202 040 - R 202 339 R 24 029 R 16 622 R 14 156

R 202 340 - R 202 639 R 24 107 R 16 700 R 14 234

R 202 640 - R 202 939 R 24 185 R 16 778 R 14 312

R 202 940 - R 203 239 R 24 263 R 16 856 R 14 390

R 203 240 - R 203 539 R 24 341 R 16 934 R 14 468

R 203 540 - R 203 839 R 24 419 R 17 012 R 14 546

R 203 840 - R 204 139 R 24 497 R 17 090 R 14 624

R 204 140 - R 204 439 R 24 575 R 17 168 R 14 702

R 204 440 - R 204 739 R 24 653 R 17 246 R 14 780

R 204 740 - R 205 039 R 24 731 R 17 324 R 14 858

R 205 040 - R 205 339 R 24 809 R 17 402 R 14 936

R 205 340 - R 205 639 R 24 887 R 17 480 R 15 014

R 205 640 - R 205 939 R 24 965 R 17 558 R 15 092

R 205 940 - R 206 239 R 25 043 R 17 636 R 15 170

R 191 240 - R 206 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 32 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 206 240 - R 206 739 R 25 147 R 17 740 R 15 274

R 206 740 - R 207 239 R 25 277 R 17 870 R 15 404

R 207 240 - R 207 739 R 25 407 R 18 000 R 15 534

R 207 740 - R 208 239 R 25 537 R 18 130 R 15 664

R 208 240 - R 208 739 R 25 667 R 18 260 R 15 794

R 208 740 - R 209 239 R 25 797 R 18 390 R 15 924

R 209 240 - R 209 739 R 25 927 R 18 520 R 16 054

R 209 740 - R 210 239 R 26 057 R 18 650 R 16 184

R 210 240 - R 210 739 R 26 187 R 18 780 R 16 314

R 210 740 - R 211 239 R 26 317 R 18 910 R 16 444

R 211 240 - R 211 739 R 26 447 R 19 040 R 16 574

R 211 740 - R 212 239 R 26 577 R 19 170 R 16 704

R 212 240 - R 212 739 R 26 707 R 19 300 R 16 834

R 212 740 - R 213 239 R 26 837 R 19 430 R 16 964

R 213 240 - R 213 739 R 26 967 R 19 560 R 17 094

R 213 740 - R 214 239 R 27 097 R 19 690 R 17 224

R 214 240 - R 214 739 R 27 227 R 19 820 R 17 354

R 214 740 - R 215 239 R 27 357 R 19 950 R 17 484

R 215 240 - R 215 739 R 27 487 R 20 080 R 17 614

R 215 740 - R 216 239 R 27 617 R 20 210 R 17 744

R 216 240 - R 216 739 R 27 747 R 20 340 R 17 874

R 216 740 - R 217 239 R 27 877 R 20 470 R 18 004

R 217 240 - R 217 739 R 28 007 R 20 600 R 18 134

R 217 740 - R 218 239 R 28 137 R 20 730 R 18 264

R 218 240 - R 218 739 R 28 267 R 20 860 R 18 394

R 218 740 - R 219 239 R 28 397 R 20 990 R 18 524

R 219 240 - R 219 739 R 28 527 R 21 120 R 18 654

R 219 740 - R 220 239 R 28 657 R 21 250 R 18 784

R 220 240 - R 220 739 R 28 787 R 21 380 R 18 914

R 220 740 - R 221 239 R 28 917 R 21 510 R 19 044

R 221 240 - R 221 739 R 29 047 R 21 640 R 19 174

R 221 740 - R 222 239 R 29 177 R 21 770 R 19 304

R 222 240 - R 222 739 R 29 307 R 21 900 R 19 434

R 222 740 - R 223 239 R 29 437 R 22 030 R 19 564

R 223 240 - R 223 739 R 29 567 R 22 160 R 19 694

R 223 740 - R 224 239 R 29 697 R 22 290 R 19 824

R 224 240 - R 224 739 R 29 827 R 22 420 R 19 954

R 224 740 - R 225 239 R 29 957 R 22 550 R 20 084

R 225 240 - R 225 739 R 30 087 R 22 680 R 20 214

R 225 740 - R 226 239 R 30 217 R 22 810 R 20 344

R 226 240 - R 226 739 R 30 347 R 22 940 R 20 474

R 226 740 - R 227 239 R 30 477 R 23 070 R 20 604

R 227 240 - R 227 739 R 30 607 R 23 200 R 20 734

R 227 740 - R 228 239 R 30 737 R 23 330 R 20 864

R 228 240 - R 228 739 R 30 867 R 23 460 R 20 994

R 228 740 - R 229 239 R 30 997 R 23 590 R 21 124

R 229 240 - R 229 739 R 31 127 R 23 720 R 21 254

R 229 740 - R 230 239 R 31 257 R 23 850 R 21 384

R 230 240 - R 230 739 R 31 387 R 23 980 R 21 514

R 230 740 - R 231 239 R 31 517 R 24 110 R 21 644

R 206 240 - R 231 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 33 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 231 240 - R 231 739 R 31 647 R 24 240 R 21 774

R 231 740 - R 232 239 R 31 777 R 24 370 R 21 904

R 232 240 - R 232 739 R 31 907 R 24 500 R 22 034

R 232 740 - R 233 239 R 32 037 R 24 630 R 22 164

R 233 240 - R 233 739 R 32 167 R 24 760 R 22 294

R 233 740 - R 234 239 R 32 297 R 24 890 R 22 424

R 234 240 - R 234 739 R 32 427 R 25 020 R 22 554

R 234 740 - R 235 239 R 32 557 R 25 150 R 22 684

R 235 240 - R 235 739 R 32 687 R 25 280 R 22 814

R 235 740 - R 236 239 R 32 817 R 25 410 R 22 944

R 236 240 - R 236 739 R 32 947 R 25 540 R 23 074

R 236 740 - R 237 239 R 33 077 R 25 670 R 23 204

R 237 240 - R 237 739 R 33 207 R 25 800 R 23 334

R 237 740 - R 238 239 R 33 337 R 25 930 R 23 464

R 238 240 - R 238 739 R 33 467 R 26 060 R 23 594

R 238 740 - R 239 239 R 33 597 R 26 190 R 23 724

R 239 240 - R 239 739 R 33 727 R 26 320 R 23 854

R 239 740 - R 240 239 R 33 857 R 26 450 R 23 984

R 240 240 - R 240 739 R 33 987 R 26 580 R 24 114

R 240 740 - R 241 239 R 34 117 R 26 710 R 24 244

R 241 240 - R 241 739 R 34 247 R 26 840 R 24 374

R 241 740 - R 242 239 R 34 377 R 26 970 R 24 504

R 242 240 - R 242 739 R 34 507 R 27 100 R 24 634

R 242 740 - R 243 239 R 34 637 R 27 230 R 24 764

R 243 240 - R 243 739 R 34 767 R 27 360 R 24 894

R 243 740 - R 244 239 R 34 897 R 27 490 R 25 024

R 244 240 - R 244 739 R 35 027 R 27 620 R 25 154

R 244 740 - R 245 239 R 35 157 R 27 750 R 25 284

R 245 240 - R 245 739 R 35 287 R 27 880 R 25 414

R 245 740 - R 246 239 R 35 417 R 28 010 R 25 544

R 246 240 - R 246 739 R 35 547 R 28 140 R 25 674

R 246 740 - R 247 239 R 35 677 R 28 270 R 25 804

R 247 240 - R 247 739 R 35 807 R 28 400 R 25 934

R 247 740 - R 248 239 R 35 937 R 28 530 R 26 064

R 248 240 - R 248 739 R 36 067 R 28 660 R 26 194

R 248 740 - R 249 239 R 36 197 R 28 790 R 26 324

R 249 240 - R 249 739 R 36 327 R 28 920 R 26 454

R 249 740 - R 250 239 R 36 457 R 29 050 R 26 584

R 250 240 - R 250 739 R 36 587 R 29 180 R 26 714

R 250 740 - R 251 239 R 36 717 R 29 310 R 26 844

R 251 240 - R 251 739 R 36 847 R 29 440 R 26 974

R 251 740 - R 252 239 R 36 977 R 29 570 R 27 104

R 252 240 - R 252 739 R 37 107 R 29 700 R 27 234

R 252 740 - R 253 239 R 37 237 R 29 830 R 27 364

R 253 240 - R 253 739 R 37 367 R 29 960 R 27 494

R 253 740 - R 254 239 R 37 497 R 30 090 R 27 624

R 254 240 - R 254 739 R 37 627 R 30 220 R 27 754

R 254 740 - R 255 239 R 37 757 R 30 350 R 27 884

R 255 240 - R 255 739 R 37 887 R 30 480 R 28 014

R 255 740 - R 256 239 R 38 017 R 30 610 R 28 144

R 231 240 - R 256 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 34 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 256 240 - R 256 739 R 38 147 R 30 740 R 28 274

R 256 740 - R 257 239 R 38 277 R 30 870 R 28 404

R 257 240 - R 257 739 R 38 407 R 31 000 R 28 534

R 257 740 - R 258 239 R 38 537 R 31 130 R 28 664

R 258 240 - R 258 739 R 38 667 R 31 260 R 28 794

R 258 740 - R 259 239 R 38 797 R 31 390 R 28 924

R 259 240 - R 259 739 R 38 927 R 31 520 R 29 054

R 259 740 - R 260 239 R 39 057 R 31 650 R 29 184

R 260 240 - R 260 739 R 39 187 R 31 780 R 29 314

R 260 740 - R 261 239 R 39 317 R 31 910 R 29 444

R 261 240 - R 261 739 R 39 447 R 32 040 R 29 574

R 261 740 - R 262 239 R 39 577 R 32 170 R 29 704

R 262 240 - R 262 739 R 39 707 R 32 300 R 29 834

R 262 740 - R 263 239 R 39 837 R 32 430 R 29 964

R 263 240 - R 263 739 R 39 967 R 32 560 R 30 094

R 263 740 - R 264 239 R 40 097 R 32 690 R 30 224

R 264 240 - R 264 739 R 40 227 R 32 820 R 30 354

R 264 740 - R 265 239 R 40 357 R 32 950 R 30 484

R 265 240 - R 265 739 R 40 487 R 33 080 R 30 614

R 265 740 - R 266 239 R 40 617 R 33 210 R 30 744

R 266 240 - R 266 739 R 40 747 R 33 340 R 30 874

R 266 740 - R 267 239 R 40 877 R 33 470 R 31 004

R 267 240 - R 267 739 R 41 007 R 33 600 R 31 134

R 267 740 - R 268 239 R 41 137 R 33 730 R 31 264

R 268 240 - R 268 739 R 41 267 R 33 860 R 31 394

R 268 740 - R 269 239 R 41 397 R 33 990 R 31 524

R 269 240 - R 269 739 R 41 527 R 34 120 R 31 654

R 269 740 - R 270 239 R 41 657 R 34 250 R 31 784

R 270 240 - R 270 739 R 41 787 R 34 380 R 31 914

R 270 740 - R 271 239 R 41 917 R 34 510 R 32 044

R 271 240 - R 271 739 R 42 047 R 34 640 R 32 174

R 271 740 - R 272 239 R 42 177 R 34 770 R 32 304

R 272 240 - R 272 739 R 42 307 R 34 900 R 32 434

R 272 740 - R 273 239 R 42 437 R 35 030 R 32 564

R 273 240 - R 273 739 R 42 567 R 35 160 R 32 694

R 273 740 - R 274 239 R 42 697 R 35 290 R 32 824

R 274 240 - R 274 739 R 42 827 R 35 420 R 32 954

R 274 740 - R 275 239 R 42 957 R 35 550 R 33 084

R 275 240 - R 275 739 R 43 087 R 35 680 R 33 214

R 275 740 - R 276 239 R 43 217 R 35 810 R 33 344

R 276 240 - R 276 739 R 43 347 R 35 940 R 33 474

R 276 740 - R 277 239 R 43 477 R 36 070 R 33 604

R 277 240 - R 277 739 R 43 607 R 36 200 R 33 734

R 277 740 - R 278 239 R 43 737 R 36 330 R 33 864

R 278 240 - R 278 739 R 43 867 R 36 460 R 33 994

R 278 740 - R 279 239 R 43 997 R 36 590 R 34 124

R 279 240 - R 279 739 R 44 127 R 36 720 R 34 254

R 279 740 - R 280 239 R 44 257 R 36 850 R 34 384

R 280 240 - R 280 739 R 44 387 R 36 980 R 34 514

R 280 740 - R 281 239 R 44 517 R 37 110 R 34 644

R 256 240 - R 281 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 35 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 281 240 - R 281 739 R 44 647 R 37 240 R 34 774

R 281 740 - R 282 239 R 44 777 R 37 370 R 34 904

R 282 240 - R 282 739 R 44 907 R 37 500 R 35 034

R 282 740 - R 283 239 R 45 037 R 37 630 R 35 164

R 283 240 - R 283 739 R 45 167 R 37 760 R 35 294

R 283 740 - R 284 239 R 45 297 R 37 890 R 35 424

R 284 240 - R 284 739 R 45 427 R 38 020 R 35 554

R 284 740 - R 285 239 R 45 557 R 38 150 R 35 684

R 285 240 - R 285 739 R 45 687 R 38 280 R 35 814

R 285 740 - R 286 239 R 45 817 R 38 410 R 35 944

R 286 240 - R 286 739 R 45 947 R 38 540 R 36 074

R 286 740 - R 287 239 R 46 077 R 38 670 R 36 204

R 287 240 - R 287 739 R 46 207 R 38 800 R 36 334

R 287 740 - R 288 239 R 46 337 R 38 930 R 36 464

R 288 240 - R 288 739 R 46 467 R 39 060 R 36 594

R 288 740 - R 289 239 R 46 597 R 39 190 R 36 724

R 289 240 - R 289 739 R 46 727 R 39 320 R 36 854

R 289 740 - R 290 239 R 46 857 R 39 450 R 36 984

R 290 240 - R 290 739 R 46 987 R 39 580 R 37 114

R 290 740 - R 291 239 R 47 117 R 39 710 R 37 244

R 291 240 - R 291 739 R 47 247 R 39 840 R 37 374

R 291 740 - R 292 239 R 47 377 R 39 970 R 37 504

R 292 240 - R 292 739 R 47 507 R 40 100 R 37 634

R 292 740 - R 293 239 R 47 637 R 40 230 R 37 764

R 293 240 - R 293 739 R 47 767 R 40 360 R 37 894

R 293 740 - R 294 239 R 47 916 R 40 509 R 38 043

R 294 240 - R 294 739 R 48 071 R 40 664 R 38 198

R 294 740 - R 295 239 R 48 226 R 40 819 R 38 353

R 295 240 - R 295 739 R 48 381 R 40 974 R 38 508

R 295 740 - R 296 239 R 48 536 R 41 129 R 38 663

R 296 240 - R 296 739 R 48 691 R 41 284 R 38 818

R 296 740 - R 297 239 R 48 846 R 41 439 R 38 973

R 297 240 - R 297 739 R 49 001 R 41 594 R 39 128

R 297 740 - R 298 239 R 49 156 R 41 749 R 39 283

R 298 240 - R 298 739 R 49 311 R 41 904 R 39 438

R 298 740 - R 299 239 R 49 466 R 42 059 R 39 593

R 299 240 - R 299 739 R 49 621 R 42 214 R 39 748

R 299 740 - R 300 239 R 49 776 R 42 369 R 39 903

R 300 240 - R 300 739 R 49 931 R 42 524 R 40 058

R 300 740 - R 301 239 R 50 086 R 42 679 R 40 213

R 301 240 - R 301 739 R 50 241 R 42 834 R 40 368

R 301 740 - R 302 239 R 50 396 R 42 989 R 40 523

R 302 240 - R 302 739 R 50 551 R 43 144 R 40 678

R 302 740 - R 303 239 R 50 706 R 43 299 R 40 833

R 303 240 - R 303 739 R 50 861 R 43 454 R 40 988

R 303 740 - R 304 239 R 51 016 R 43 609 R 41 143

R 304 240 - R 304 739 R 51 171 R 43 764 R 41 298

R 304 740 - R 305 239 R 51 326 R 43 919 R 41 453

R 305 240 - R 305 739 R 51 481 R 44 074 R 41 608

R 305 740 - R 306 239 R 51 636 R 44 229 R 41 763

R 281 240 - R 306 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 36 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 306 240 - R 306 739 R 51 791 R 44 384 R 41 918

R 306 740 - R 307 239 R 51 946 R 44 539 R 42 073

R 307 240 - R 307 739 R 52 101 R 44 694 R 42 228

R 307 740 - R 308 239 R 52 256 R 44 849 R 42 383

R 308 240 - R 308 739 R 52 411 R 45 004 R 42 538

R 308 740 - R 309 239 R 52 566 R 45 159 R 42 693

R 309 240 - R 309 739 R 52 721 R 45 314 R 42 848

R 309 740 - R 310 239 R 52 876 R 45 469 R 43 003

R 310 240 - R 310 739 R 53 031 R 45 624 R 43 158

R 310 740 - R 311 239 R 53 186 R 45 779 R 43 313

R 311 240 - R 311 739 R 53 341 R 45 934 R 43 468

R 311 740 - R 312 239 R 53 496 R 46 089 R 43 623

R 312 240 - R 312 739 R 53 651 R 46 244 R 43 778

R 312 740 - R 313 239 R 53 806 R 46 399 R 43 933

R 313 240 - R 313 739 R 53 961 R 46 554 R 44 088

R 313 740 - R 314 239 R 54 116 R 46 709 R 44 243

R 314 240 - R 314 739 R 54 271 R 46 864 R 44 398

R 314 740 - R 315 239 R 54 426 R 47 019 R 44 553

R 315 240 - R 315 739 R 54 581 R 47 174 R 44 708

R 315 740 - R 316 239 R 54 736 R 47 329 R 44 863

R 316 240 - R 316 739 R 54 891 R 47 484 R 45 018

R 316 740 - R 317 239 R 55 046 R 47 639 R 45 173

R 317 240 - R 317 739 R 55 201 R 47 794 R 45 328

R 317 740 - R 318 239 R 55 356 R 47 949 R 45 483

R 318 240 - R 318 739 R 55 511 R 48 104 R 45 638

R 318 740 - R 319 239 R 55 666 R 48 259 R 45 793

R 319 240 - R 319 739 R 55 821 R 48 414 R 45 948

R 319 740 - R 320 239 R 55 976 R 48 569 R 46 103

R 320 240 - R 320 739 R 56 131 R 48 724 R 46 258

R 320 740 - R 321 239 R 56 286 R 48 879 R 46 413

R 321 240 - R 321 739 R 56 441 R 49 034 R 46 568

R 321 740 - R 322 239 R 56 596 R 49 189 R 46 723

R 322 240 - R 322 739 R 56 751 R 49 344 R 46 878

R 322 740 - R 323 239 R 56 906 R 49 499 R 47 033

R 323 240 - R 323 739 R 57 061 R 49 654 R 47 188

R 323 740 - R 324 239 R 57 216 R 49 809 R 47 343

R 324 240 - R 324 739 R 57 371 R 49 964 R 47 498

R 324 740 - R 325 239 R 57 526 R 50 119 R 47 653

R 325 240 - R 325 739 R 57 681 R 50 274 R 47 808

R 325 740 - R 326 239 R 57 836 R 50 429 R 47 963

R 326 240 - R 326 739 R 57 991 R 50 584 R 48 118

R 326 740 - R 327 239 R 58 146 R 50 739 R 48 273

R 327 240 - R 327 739 R 58 301 R 50 894 R 48 428

R 327 740 - R 328 239 R 58 456 R 51 049 R 48 583

R 328 240 - R 328 739 R 58 611 R 51 204 R 48 738

R 328 740 - R 329 239 R 58 766 R 51 359 R 48 893

R 329 240 - R 329 739 R 58 921 R 51 514 R 49 048

R 329 740 - R 330 239 R 59 076 R 51 669 R 49 203

R 330 240 - R 330 739 R 59 231 R 51 824 R 49 358

R 330 740 - R 331 239 R 59 386 R 51 979 R 49 513

R 306 240 - R 331 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 37 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 331 240 - R 331 739 R 59 541 R 52 134 R 49 668

R 331 740 - R 332 239 R 59 696 R 52 289 R 49 823

R 332 240 - R 332 739 R 59 851 R 52 444 R 49 978

R 332 740 - R 333 239 R 60 006 R 52 599 R 50 133

R 333 240 - R 333 739 R 60 161 R 52 754 R 50 288

R 333 740 - R 334 239 R 60 316 R 52 909 R 50 443

R 334 240 - R 334 739 R 60 471 R 53 064 R 50 598

R 334 740 - R 335 239 R 60 626 R 53 219 R 50 753

R 335 240 - R 335 739 R 60 781 R 53 374 R 50 908

R 335 740 - R 336 239 R 60 936 R 53 529 R 51 063

R 336 240 - R 336 739 R 61 091 R 53 684 R 51 218

R 336 740 - R 337 239 R 61 246 R 53 839 R 51 373

R 337 240 - R 337 739 R 61 401 R 53 994 R 51 528

R 337 740 - R 338 239 R 61 556 R 54 149 R 51 683

R 338 240 - R 338 739 R 61 711 R 54 304 R 51 838

R 338 740 - R 339 239 R 61 866 R 54 459 R 51 993

R 339 240 - R 339 739 R 62 021 R 54 614 R 52 148

R 339 740 - R 340 239 R 62 176 R 54 769 R 52 303

R 340 240 - R 340 739 R 62 331 R 54 924 R 52 458

R 340 740 - R 341 239 R 62 486 R 55 079 R 52 613

R 341 240 - R 341 739 R 62 641 R 55 234 R 52 768

R 341 740 - R 342 239 R 62 796 R 55 389 R 52 923

R 342 240 - R 342 739 R 62 951 R 55 544 R 53 078

R 342 740 - R 343 239 R 63 106 R 55 699 R 53 233

R 343 240 - R 343 739 R 63 261 R 55 854 R 53 388

R 343 740 - R 344 239 R 63 416 R 56 009 R 53 543

R 344 240 - R 344 739 R 63 571 R 56 164 R 53 698

R 344 740 - R 345 239 R 63 726 R 56 319 R 53 853

R 345 240 - R 345 739 R 63 881 R 56 474 R 54 008

R 345 740 - R 346 239 R 64 036 R 56 629 R 54 163

R 346 240 - R 346 739 R 64 191 R 56 784 R 54 318

R 346 740 - R 347 239 R 64 346 R 56 939 R 54 473

R 347 240 - R 347 739 R 64 501 R 57 094 R 54 628

R 347 740 - R 348 239 R 64 656 R 57 249 R 54 783

R 348 240 - R 348 739 R 64 811 R 57 404 R 54 938

R 348 740 - R 349 239 R 64 966 R 57 559 R 55 093

R 349 240 - R 349 739 R 65 121 R 57 714 R 55 248

R 349 740 - R 350 239 R 65 276 R 57 869 R 55 403

R 350 240 - R 350 739 R 65 431 R 58 024 R 55 558

R 350 740 - R 351 239 R 65 586 R 58 179 R 55 713

R 351 240 - R 351 739 R 65 741 R 58 334 R 55 868

R 351 740 - R 352 239 R 65 896 R 58 489 R 56 023

R 352 240 - R 352 739 R 66 051 R 58 644 R 56 178

R 352 740 - R 353 239 R 66 206 R 58 799 R 56 333

R 353 240 - R 353 739 R 66 361 R 58 954 R 56 488

R 353 740 - R 354 239 R 66 516 R 59 109 R 56 643

R 354 240 - R 354 739 R 66 671 R 59 264 R 56 798

R 354 740 - R 355 239 R 66 826 R 59 419 R 56 953

R 355 240 - R 355 739 R 66 981 R 59 574 R 57 108

R 355 740 - R 356 239 R 67 136 R 59 729 R 57 263

R 331 240 - R 356 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 38 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 356 240 - R 356 739 R 67 291 R 59 884 R 57 418

R 356 740 - R 357 239 R 67 446 R 60 039 R 57 573

R 357 240 - R 357 739 R 67 601 R 60 194 R 57 728

R 357 740 - R 358 239 R 67 756 R 60 349 R 57 883

R 358 240 - R 358 739 R 67 911 R 60 504 R 58 038

R 358 740 - R 359 239 R 68 066 R 60 659 R 58 193

R 359 240 - R 359 739 R 68 221 R 60 814 R 58 348

R 359 740 - R 360 239 R 68 376 R 60 969 R 58 503

R 360 240 - R 360 739 R 68 531 R 61 124 R 58 658

R 360 740 - R 361 239 R 68 686 R 61 279 R 58 813

R 361 240 - R 361 739 R 68 841 R 61 434 R 58 968

R 361 740 - R 362 239 R 68 996 R 61 589 R 59 123

R 362 240 - R 362 739 R 69 151 R 61 744 R 59 278

R 362 740 - R 363 239 R 69 306 R 61 899 R 59 433

R 363 240 - R 363 739 R 69 461 R 62 054 R 59 588

R 363 740 - R 364 239 R 69 616 R 62 209 R 59 743

R 364 240 - R 364 739 R 69 771 R 62 364 R 59 898

R 364 740 - R 365 239 R 69 926 R 62 519 R 60 053

R 365 240 - R 365 739 R 70 081 R 62 674 R 60 208

R 365 740 - R 366 239 R 70 236 R 62 829 R 60 363

R 366 240 - R 366 739 R 70 391 R 62 984 R 60 518

R 366 740 - R 367 239 R 70 546 R 63 139 R 60 673

R 367 240 - R 367 739 R 70 701 R 63 294 R 60 828

R 367 740 - R 368 239 R 70 856 R 63 449 R 60 983

R 368 240 - R 368 739 R 71 011 R 63 604 R 61 138

R 368 740 - R 369 239 R 71 166 R 63 759 R 61 293

R 369 240 - R 369 739 R 71 321 R 63 914 R 61 448

R 369 740 - R 370 239 R 71 476 R 64 069 R 61 603

R 370 240 - R 370 739 R 71 631 R 64 224 R 61 758

R 370 740 - R 371 239 R 71 786 R 64 379 R 61 913

R 371 240 - R 371 739 R 71 941 R 64 534 R 62 068

R 371 740 - R 372 239 R 72 096 R 64 689 R 62 223

R 372 240 - R 372 739 R 72 251 R 64 844 R 62 378

R 372 740 - R 373 239 R 72 406 R 64 999 R 62 533

R 373 240 - R 373 739 R 72 561 R 65 154 R 62 688

R 373 740 - R 374 239 R 72 716 R 65 309 R 62 843

R 374 240 - R 374 739 R 72 871 R 65 464 R 62 998

R 374 740 - R 375 239 R 73 026 R 65 619 R 63 153

R 375 240 - R 375 739 R 73 181 R 65 774 R 63 308

R 375 740 - R 376 239 R 73 336 R 65 929 R 63 463

R 376 240 - R 376 739 R 73 491 R 66 084 R 63 618

R 376 740 - R 377 239 R 73 646 R 66 239 R 63 773

R 377 240 - R 377 739 R 73 801 R 66 394 R 63 928

R 377 740 - R 378 239 R 73 956 R 66 549 R 64 083

R 378 240 - R 378 739 R 74 111 R 66 704 R 64 238

R 378 740 - R 379 239 R 74 266 R 66 859 R 64 393

R 379 240 - R 379 739 R 74 421 R 67 014 R 64 548

R 379 740 - R 380 239 R 74 576 R 67 169 R 64 703

R 380 240 - R 380 739 R 74 731 R 67 324 R 64 858

R 380 740 - R 381 239 R 74 886 R 67 479 R 65 013

R 356 240 - R 381 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 39 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 381 240 - R 381 739 R 75 041 R 67 634 R 65 168

R 381 740 - R 382 239 R 75 196 R 67 789 R 65 323

R 382 240 - R 382 739 R 75 351 R 67 944 R 65 478

R 382 740 - R 383 239 R 75 506 R 68 099 R 65 633

R 383 240 - R 383 739 R 75 661 R 68 254 R 65 788

R 383 740 - R 384 239 R 75 816 R 68 409 R 65 943

R 384 240 - R 384 739 R 75 971 R 68 564 R 66 098

R 384 740 - R 385 239 R 76 126 R 68 719 R 66 253

R 385 240 - R 385 739 R 76 281 R 68 874 R 66 408

R 385 740 - R 386 239 R 76 436 R 69 029 R 66 563

R 386 240 - R 386 739 R 76 591 R 69 184 R 66 718

R 386 740 - R 387 239 R 76 746 R 69 339 R 66 873

R 387 240 - R 387 739 R 76 901 R 69 494 R 67 028

R 387 740 - R 388 239 R 77 056 R 69 649 R 67 183

R 388 240 - R 388 739 R 77 211 R 69 804 R 67 338

R 388 740 - R 389 239 R 77 366 R 69 959 R 67 493

R 389 240 - R 389 739 R 77 521 R 70 114 R 67 648

R 389 740 - R 390 239 R 77 676 R 70 269 R 67 803

R 390 240 - R 390 739 R 77 831 R 70 424 R 67 958

R 390 740 - R 391 239 R 77 986 R 70 579 R 68 113

R 391 240 - R 391 739 R 78 141 R 70 734 R 68 268

R 391 740 - R 392 239 R 78 296 R 70 889 R 68 423

R 392 240 - R 392 739 R 78 451 R 71 044 R 68 578

R 392 740 - R 393 239 R 78 606 R 71 199 R 68 733

R 393 240 - R 393 739 R 78 761 R 71 354 R 68 888

R 393 740 - R 394 239 R 78 916 R 71 509 R 69 043

R 394 240 - R 394 739 R 79 071 R 71 664 R 69 198

R 394 740 - R 395 239 R 79 226 R 71 819 R 69 353

R 395 240 - R 395 739 R 79 381 R 71 974 R 69 508

R 395 740 - R 396 239 R 79 536 R 72 129 R 69 663

R 396 240 - R 396 739 R 79 691 R 72 284 R 69 818

R 396 740 - R 397 239 R 79 846 R 72 439 R 69 973

R 397 240 - R 397 739 R 80 001 R 72 594 R 70 128

R 397 740 - R 398 239 R 80 156 R 72 749 R 70 283

R 398 240 - R 398 739 R 80 311 R 72 904 R 70 438

R 398 740 - R 399 239 R 80 466 R 73 059 R 70 593

R 399 240 - R 399 739 R 80 621 R 73 214 R 70 748

R 399 740 - R 400 239 R 80 776 R 73 369 R 70 903

R 400 240 - R 400 739 R 80 931 R 73 524 R 71 058

R 400 740 - R 401 239 R 81 086 R 73 679 R 71 213

R 401 240 - R 401 739 R 81 241 R 73 834 R 71 368

R 401 740 - R 402 239 R 81 396 R 73 989 R 71 523

R 402 240 - R 402 739 R 81 551 R 74 144 R 71 678

R 402 740 - R 403 239 R 81 706 R 74 299 R 71 833

R 403 240 - R 403 739 R 81 861 R 74 454 R 71 988

R 403 740 - R 404 239 R 82 016 R 74 609 R 72 143

R 404 240 - R 404 739 R 82 171 R 74 764 R 72 298

R 404 740 - R 405 239 R 82 326 R 74 919 R 72 453

R 405 240 - R 405 739 R 82 481 R 75 074 R 72 608

R 405 740 - R 406 239 R 82 636 R 75 229 R 72 763

R 381 240 - R 406 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 40 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 406 240 - R 406 739 R 82 796 R 75 389 R 72 923

R 406 740 - R 407 239 R 82 976 R 75 569 R 73 103

R 407 240 - R 407 739 R 83 156 R 75 749 R 73 283

R 407 740 - R 408 239 R 83 336 R 75 929 R 73 463

R 408 240 - R 408 739 R 83 516 R 76 109 R 73 643

R 408 740 - R 409 239 R 83 696 R 76 289 R 73 823

R 409 240 - R 409 739 R 83 876 R 76 469 R 74 003

R 409 740 - R 410 239 R 84 056 R 76 649 R 74 183

R 410 240 - R 410 739 R 84 236 R 76 829 R 74 363

R 410 740 - R 411 239 R 84 416 R 77 009 R 74 543

R 411 240 - R 411 739 R 84 596 R 77 189 R 74 723

R 411 740 - R 412 239 R 84 776 R 77 369 R 74 903

R 412 240 - R 412 739 R 84 956 R 77 549 R 75 083

R 412 740 - R 413 239 R 85 136 R 77 729 R 75 263

R 413 240 - R 413 739 R 85 316 R 77 909 R 75 443

R 413 740 - R 414 239 R 85 496 R 78 089 R 75 623

R 414 240 - R 414 739 R 85 676 R 78 269 R 75 803

R 414 740 - R 415 239 R 85 856 R 78 449 R 75 983

R 415 240 - R 415 739 R 86 036 R 78 629 R 76 163

R 415 740 - R 416 239 R 86 216 R 78 809 R 76 343

R 416 240 - R 416 739 R 86 396 R 78 989 R 76 523

R 416 740 - R 417 239 R 86 576 R 79 169 R 76 703

R 417 240 - R 417 739 R 86 756 R 79 349 R 76 883

R 417 740 - R 418 239 R 86 936 R 79 529 R 77 063

R 418 240 - R 418 739 R 87 116 R 79 709 R 77 243

R 418 740 - R 419 239 R 87 296 R 79 889 R 77 423

R 419 240 - R 419 739 R 87 476 R 80 069 R 77 603

R 419 740 - R 420 239 R 87 656 R 80 249 R 77 783

R 420 240 - R 420 739 R 87 836 R 80 429 R 77 963

R 420 740 - R 421 239 R 88 016 R 80 609 R 78 143

R 421 240 - R 421 739 R 88 196 R 80 789 R 78 323

R 421 740 - R 422 239 R 88 376 R 80 969 R 78 503

R 422 240 - R 422 739 R 88 556 R 81 149 R 78 683

R 422 740 - R 423 239 R 88 736 R 81 329 R 78 863

R 423 240 - R 423 739 R 88 916 R 81 509 R 79 043

R 423 740 - R 424 239 R 89 096 R 81 689 R 79 223

R 424 240 - R 424 739 R 89 276 R 81 869 R 79 403

R 424 740 - R 425 239 R 89 456 R 82 049 R 79 583

R 425 240 - R 425 739 R 89 636 R 82 229 R 79 763

R 425 740 - R 426 239 R 89 816 R 82 409 R 79 943

R 426 240 - R 426 739 R 89 996 R 82 589 R 80 123

R 426 740 - R 427 239 R 90 176 R 82 769 R 80 303

R 427 240 - R 427 739 R 90 356 R 82 949 R 80 483

R 427 740 - R 428 239 R 90 536 R 83 129 R 80 663

R 428 240 - R 428 739 R 90 716 R 83 309 R 80 843

R 428 740 - R 429 239 R 90 896 R 83 489 R 81 023

R 429 240 - R 429 739 R 91 076 R 83 669 R 81 203

R 429 740 - R 430 239 R 91 256 R 83 849 R 81 383

R 430 240 - R 430 739 R 91 436 R 84 029 R 81 563

R 430 740 - R 431 239 R 91 616 R 84 209 R 81 743

R 406 240 - R 431 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 41 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 431 240 - R 431 739 R 91 796 R 84 389 R 81 923

R 431 740 - R 432 239 R 91 976 R 84 569 R 82 103

R 432 240 - R 432 739 R 92 156 R 84 749 R 82 283

R 432 740 - R 433 239 R 92 336 R 84 929 R 82 463

R 433 240 - R 433 739 R 92 516 R 85 109 R 82 643

R 433 740 - R 434 239 R 92 696 R 85 289 R 82 823

R 434 240 - R 434 739 R 92 876 R 85 469 R 83 003

R 434 740 - R 435 239 R 93 056 R 85 649 R 83 183

R 435 240 - R 435 739 R 93 236 R 85 829 R 83 363

R 435 740 - R 436 239 R 93 416 R 86 009 R 83 543

R 436 240 - R 436 739 R 93 596 R 86 189 R 83 723

R 436 740 - R 437 239 R 93 776 R 86 369 R 83 903

R 437 240 - R 437 739 R 93 956 R 86 549 R 84 083

R 437 740 - R 438 239 R 94 136 R 86 729 R 84 263

R 438 240 - R 438 739 R 94 316 R 86 909 R 84 443

R 438 740 - R 439 239 R 94 496 R 87 089 R 84 623

R 439 240 - R 439 739 R 94 676 R 87 269 R 84 803

R 439 740 - R 440 239 R 94 856 R 87 449 R 84 983

R 440 240 - R 440 739 R 95 036 R 87 629 R 85 163

R 440 740 - R 441 239 R 95 216 R 87 809 R 85 343

R 441 240 - R 441 739 R 95 396 R 87 989 R 85 523

R 441 740 - R 442 239 R 95 576 R 88 169 R 85 703

R 442 240 - R 442 739 R 95 756 R 88 349 R 85 883

R 442 740 - R 443 239 R 95 936 R 88 529 R 86 063

R 443 240 - R 443 739 R 96 116 R 88 709 R 86 243

R 443 740 - R 444 239 R 96 296 R 88 889 R 86 423

R 444 240 - R 444 739 R 96 476 R 89 069 R 86 603

R 444 740 - R 445 239 R 96 656 R 89 249 R 86 783

R 445 240 - R 445 739 R 96 836 R 89 429 R 86 963

R 445 740 - R 446 239 R 97 016 R 89 609 R 87 143

R 446 240 - R 446 739 R 97 196 R 89 789 R 87 323

R 446 740 - R 447 239 R 97 376 R 89 969 R 87 503

R 447 240 - R 447 739 R 97 556 R 90 149 R 87 683

R 447 740 - R 448 239 R 97 736 R 90 329 R 87 863

R 448 240 - R 448 739 R 97 916 R 90 509 R 88 043

R 448 740 - R 449 239 R 98 096 R 90 689 R 88 223

R 449 240 - R 449 739 R 98 276 R 90 869 R 88 403

R 449 740 - R 450 239 R 98 456 R 91 049 R 88 583

R 450 240 - R 450 739 R 98 636 R 91 229 R 88 763

R 450 740 - R 451 239 R 98 816 R 91 409 R 88 943

R 451 240 - R 451 739 R 98 996 R 91 589 R 89 123

R 451 740 - R 452 239 R 99 176 R 91 769 R 89 303

R 452 240 - R 452 739 R 99 356 R 91 949 R 89 483

R 452 740 - R 453 239 R 99 536 R 92 129 R 89 663

R 453 240 - R 453 739 R 99 716 R 92 309 R 89 843

R 453 740 - R 454 239 R 99 896 R 92 489 R 90 023

R 454 240 - R 454 739 R 100 076 R 92 669 R 90 203

R 454 740 - R 455 239 R 100 256 R 92 849 R 90 383

R 455 240 - R 455 739 R 100 436 R 93 029 R 90 563

R 455 740 - R 456 239 R 100 616 R 93 209 R 90 743

R 431 240 - R 456 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 42 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 456 240 - R 456 739 R 100 796 R 93 389 R 90 923

R 456 740 - R 457 239 R 100 976 R 93 569 R 91 103

R 457 240 - R 457 739 R 101 156 R 93 749 R 91 283

R 457 740 - R 458 239 R 101 336 R 93 929 R 91 463

R 458 240 - R 458 739 R 101 516 R 94 109 R 91 643

R 458 740 - R 459 239 R 101 696 R 94 289 R 91 823

R 459 240 - R 459 739 R 101 876 R 94 469 R 92 003

R 459 740 - R 460 239 R 102 056 R 94 649 R 92 183

R 460 240 - R 460 739 R 102 236 R 94 829 R 92 363

R 460 740 - R 461 239 R 102 416 R 95 009 R 92 543

R 461 240 - R 461 739 R 102 596 R 95 189 R 92 723

R 461 740 - R 462 239 R 102 776 R 95 369 R 92 903

R 462 240 - R 462 739 R 102 956 R 95 549 R 93 083

R 462 740 - R 463 239 R 103 136 R 95 729 R 93 263

R 463 240 - R 463 739 R 103 316 R 95 909 R 93 443

R 463 740 - R 464 239 R 103 496 R 96 089 R 93 623

R 464 240 - R 464 739 R 103 676 R 96 269 R 93 803

R 464 740 - R 465 239 R 103 856 R 96 449 R 93 983

R 465 240 - R 465 739 R 104 036 R 96 629 R 94 163

R 465 740 - R 466 239 R 104 216 R 96 809 R 94 343

R 466 240 - R 466 739 R 104 396 R 96 989 R 94 523

R 466 740 - R 467 239 R 104 576 R 97 169 R 94 703

R 467 240 - R 467 739 R 104 756 R 97 349 R 94 883

R 467 740 - R 468 239 R 104 936 R 97 529 R 95 063

R 468 240 - R 468 739 R 105 116 R 97 709 R 95 243

R 468 740 - R 469 239 R 105 296 R 97 889 R 95 423

R 469 240 - R 469 739 R 105 476 R 98 069 R 95 603

R 469 740 - R 470 239 R 105 656 R 98 249 R 95 783

R 470 240 - R 470 739 R 105 836 R 98 429 R 95 963

R 470 740 - R 471 239 R 106 016 R 98 609 R 96 143

R 471 240 - R 471 739 R 106 196 R 98 789 R 96 323

R 471 740 - R 472 239 R 106 376 R 98 969 R 96 503

R 472 240 - R 472 739 R 106 556 R 99 149 R 96 683

R 472 740 - R 473 239 R 106 736 R 99 329 R 96 863

R 473 240 - R 473 739 R 106 916 R 99 509 R 97 043

R 473 740 - R 474 239 R 107 096 R 99 689 R 97 223

R 474 240 - R 474 739 R 107 276 R 99 869 R 97 403

R 474 740 - R 475 239 R 107 456 R 100 049 R 97 583

R 475 240 - R 475 739 R 107 636 R 100 229 R 97 763

R 475 740 - R 476 239 R 107 816 R 100 409 R 97 943

R 476 240 - R 476 739 R 107 996 R 100 589 R 98 123

R 476 740 - R 477 239 R 108 176 R 100 769 R 98 303

R 477 240 - R 477 739 R 108 356 R 100 949 R 98 483

R 477 740 - R 478 239 R 108 536 R 101 129 R 98 663

R 478 240 - R 478 739 R 108 716 R 101 309 R 98 843

R 478 740 - R 479 239 R 108 896 R 101 489 R 99 023

R 479 240 - R 479 739 R 109 076 R 101 669 R 99 203

R 479 740 - R 480 239 R 109 256 R 101 849 R 99 383

R 480 240 - R 480 739 R 109 436 R 102 029 R 99 563

R 480 740 - R 481 239 R 109 616 R 102 209 R 99 743

R 456 240 - R 481 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 43 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 481 240 - R 481 739 R 109 796 R 102 389 R 99 923

R 481 740 - R 482 239 R 109 976 R 102 569 R 100 103

R 482 240 - R 482 739 R 110 156 R 102 749 R 100 283

R 482 740 - R 483 239 R 110 336 R 102 929 R 100 463

R 483 240 - R 483 739 R 110 516 R 103 109 R 100 643

R 483 740 - R 484 239 R 110 696 R 103 289 R 100 823

R 484 240 - R 484 739 R 110 876 R 103 469 R 101 003

R 484 740 - R 485 239 R 111 056 R 103 649 R 101 183

R 485 240 - R 485 739 R 111 236 R 103 829 R 101 363

R 485 740 - R 486 239 R 111 416 R 104 009 R 101 543

R 486 240 - R 486 739 R 111 596 R 104 189 R 101 723

R 486 740 - R 487 239 R 111 776 R 104 369 R 101 903

R 487 240 - R 487 739 R 111 956 R 104 549 R 102 083

R 487 740 - R 488 239 R 112 136 R 104 729 R 102 263

R 488 240 - R 488 739 R 112 316 R 104 909 R 102 443

R 488 740 - R 489 239 R 112 496 R 105 089 R 102 623

R 489 240 - R 489 739 R 112 676 R 105 269 R 102 803

R 489 740 - R 490 239 R 112 856 R 105 449 R 102 983

R 490 240 - R 490 739 R 113 036 R 105 629 R 103 163

R 490 740 - R 491 239 R 113 216 R 105 809 R 103 343

R 491 240 - R 491 739 R 113 396 R 105 989 R 103 523

R 491 740 - R 492 239 R 113 576 R 106 169 R 103 703

R 492 240 - R 492 739 R 113 756 R 106 349 R 103 883

R 492 740 - R 493 239 R 113 936 R 106 529 R 104 063

R 493 240 - R 493 739 R 114 116 R 106 709 R 104 243

R 493 740 - R 494 239 R 114 296 R 106 889 R 104 423

R 494 240 - R 494 739 R 114 476 R 107 069 R 104 603

R 494 740 - R 495 239 R 114 656 R 107 249 R 104 783

R 495 240 - R 495 739 R 114 836 R 107 429 R 104 963

R 495 740 - R 496 239 R 115 016 R 107 609 R 105 143

R 496 240 - R 496 739 R 115 196 R 107 789 R 105 323

R 496 740 - R 497 239 R 115 376 R 107 969 R 105 503

R 497 240 - R 497 739 R 115 556 R 108 149 R 105 683

R 497 740 - R 498 239 R 115 736 R 108 329 R 105 863

R 498 240 - R 498 739 R 115 916 R 108 509 R 106 043

R 498 740 - R 499 239 R 116 096 R 108 689 R 106 223

R 499 240 - R 499 739 R 116 276 R 108 869 R 106 403

R 499 740 - R 500 239 R 116 456 R 109 049 R 106 583

R 500 240 - R 500 739 R 116 636 R 109 229 R 106 763

R 500 740 - R 501 239 R 116 816 R 109 409 R 106 943

R 501 240 - R 501 739 R 116 996 R 109 589 R 107 123

R 501 740 - R 502 239 R 117 176 R 109 769 R 107 303

R 502 240 - R 502 739 R 117 356 R 109 949 R 107 483

R 502 740 - R 503 239 R 117 536 R 110 129 R 107 663

R 503 240 - R 503 739 R 117 716 R 110 309 R 107 843

R 503 740 - R 504 239 R 117 896 R 110 489 R 108 023

R 504 240 - R 504 739 R 118 076 R 110 669 R 108 203

R 504 740 - R 505 239 R 118 256 R 110 849 R 108 383

R 505 240 - R 505 739 R 118 436 R 111 029 R 108 563

R 505 740 - R 506 239 R 118 616 R 111 209 R 108 743

R 481 240 - R 506 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 44 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 506 240 - R 506 739 R 118 796 R 111 389 R 108 923

R 506 740 - R 507 239 R 118 976 R 111 569 R 109 103

R 507 240 - R 507 739 R 119 156 R 111 749 R 109 283

R 507 740 - R 508 239 R 119 336 R 111 929 R 109 463

R 508 240 - R 508 739 R 119 516 R 112 109 R 109 643

R 508 740 - R 509 239 R 119 696 R 112 289 R 109 823

R 509 240 - R 509 739 R 119 876 R 112 469 R 110 003

R 509 740 - R 510 239 R 120 056 R 112 649 R 110 183

R 510 240 - R 510 739 R 120 236 R 112 829 R 110 363

R 510 740 - R 511 239 R 120 416 R 113 009 R 110 543

R 511 240 - R 511 739 R 120 596 R 113 189 R 110 723

R 511 740 - R 512 239 R 120 776 R 113 369 R 110 903

R 512 240 - R 512 739 R 120 956 R 113 549 R 111 083

R 512 740 - R 513 239 R 121 136 R 113 729 R 111 263

R 513 240 - R 513 739 R 121 316 R 113 909 R 111 443

R 513 740 - R 514 239 R 121 496 R 114 089 R 111 623

R 514 240 - R 514 739 R 121 676 R 114 269 R 111 803

R 514 740 - R 515 239 R 121 856 R 114 449 R 111 983

R 515 240 - R 515 739 R 122 036 R 114 629 R 112 163

R 515 740 - R 516 239 R 122 216 R 114 809 R 112 343

R 516 240 - R 516 739 R 122 396 R 114 989 R 112 523

R 516 740 - R 517 239 R 122 576 R 115 169 R 112 703

R 517 240 - R 517 739 R 122 756 R 115 349 R 112 883

R 517 740 - R 518 239 R 122 936 R 115 529 R 113 063

R 518 240 - R 518 739 R 123 116 R 115 709 R 113 243

R 518 740 - R 519 239 R 123 296 R 115 889 R 113 423

R 519 240 - R 519 739 R 123 476 R 116 069 R 113 603

R 519 740 - R 520 239 R 123 656 R 116 249 R 113 783

R 520 240 - R 520 739 R 123 836 R 116 429 R 113 963

R 520 740 - R 521 239 R 124 016 R 116 609 R 114 143

R 521 240 - R 521 739 R 124 196 R 116 789 R 114 323

R 521 740 - R 522 239 R 124 376 R 116 969 R 114 503

R 522 240 - R 522 739 R 124 556 R 117 149 R 114 683

R 522 740 - R 523 239 R 124 736 R 117 329 R 114 863

R 523 240 - R 523 739 R 124 916 R 117 509 R 115 043

R 523 740 - R 524 239 R 125 096 R 117 689 R 115 223

R 524 240 - R 524 739 R 125 276 R 117 869 R 115 403

R 524 740 - R 525 239 R 125 456 R 118 049 R 115 583

R 525 240 - R 525 739 R 125 636 R 118 229 R 115 763

R 525 740 - R 526 239 R 125 816 R 118 409 R 115 943

R 526 240 - R 526 739 R 125 996 R 118 589 R 116 123

R 526 740 - R 527 239 R 126 176 R 118 769 R 116 303

R 527 240 - R 527 739 R 126 356 R 118 949 R 116 483

R 527 740 - R 528 239 R 126 536 R 119 129 R 116 663

R 528 240 - R 528 739 R 126 716 R 119 309 R 116 843

R 528 740 - R 529 239 R 126 896 R 119 489 R 117 023

R 529 240 - R 529 739 R 127 076 R 119 669 R 117 203

R 529 740 - R 530 239 R 127 256 R 119 849 R 117 383

R 530 240 - R 530 739 R 127 436 R 120 029 R 117 563

R 530 740 - R 531 239 R 127 616 R 120 209 R 117 743

R 506 240 - R 531 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 45 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 531 240 - R 531 739 R 127 796 R 120 389 R 117 923

R 531 740 - R 532 239 R 127 976 R 120 569 R 118 103

R 532 240 - R 532 739 R 128 156 R 120 749 R 118 283

R 532 740 - R 533 239 R 128 336 R 120 929 R 118 463

R 533 240 - R 533 739 R 128 516 R 121 109 R 118 643

R 533 740 - R 534 239 R 128 696 R 121 289 R 118 823

R 534 240 - R 534 739 R 128 876 R 121 469 R 119 003

R 534 740 - R 535 239 R 129 056 R 121 649 R 119 183

R 535 240 - R 535 739 R 129 236 R 121 829 R 119 363

R 535 740 - R 536 239 R 129 416 R 122 009 R 119 543

R 536 240 - R 536 739 R 129 596 R 122 189 R 119 723

R 536 740 - R 537 239 R 129 776 R 122 369 R 119 903

R 537 240 - R 537 739 R 129 956 R 122 549 R 120 083

R 537 740 - R 538 239 R 130 136 R 122 729 R 120 263

R 538 240 - R 538 739 R 130 316 R 122 909 R 120 443

R 538 740 - R 539 239 R 130 496 R 123 089 R 120 623

R 539 240 - R 539 739 R 130 676 R 123 269 R 120 803

R 539 740 - R 540 239 R 130 856 R 123 449 R 120 983

R 540 240 - R 540 739 R 131 036 R 123 629 R 121 163

R 540 740 - R 541 239 R 131 216 R 123 809 R 121 343

R 541 240 - R 541 739 R 131 396 R 123 989 R 121 523

R 541 740 - R 542 239 R 131 576 R 124 169 R 121 703

R 542 240 - R 542 739 R 131 756 R 124 349 R 121 883

R 542 740 - R 543 239 R 131 936 R 124 529 R 122 063

R 543 240 - R 543 739 R 132 116 R 124 709 R 122 243

R 543 740 - R 544 239 R 132 296 R 124 889 R 122 423

R 544 240 - R 544 739 R 132 476 R 125 069 R 122 603

R 544 740 - R 545 239 R 132 656 R 125 249 R 122 783

R 545 240 - R 545 739 R 132 836 R 125 429 R 122 963

R 545 740 - R 546 239 R 133 016 R 125 609 R 123 143

R 546 240 - R 546 739 R 133 196 R 125 789 R 123 323

R 546 740 - R 547 239 R 133 376 R 125 969 R 123 503

R 547 240 - R 547 739 R 133 556 R 126 149 R 123 683

R 547 740 - R 548 239 R 133 736 R 126 329 R 123 863

R 548 240 - R 548 739 R 133 916 R 126 509 R 124 043

R 548 740 - R 549 239 R 134 096 R 126 689 R 124 223

R 549 240 - R 549 739 R 134 276 R 126 869 R 124 403

R 549 740 - R 550 239 R 134 456 R 127 049 R 124 583

R 550 240 - R 550 739 R 134 648 R 127 241 R 124 775

R 550 740 - R 551 239 R 134 843 R 127 436 R 124 970

R 551 240 - R 551 739 R 135 038 R 127 631 R 125 165

R 551 740 - R 552 239 R 135 233 R 127 826 R 125 360

R 552 240 - R 552 739 R 135 428 R 128 021 R 125 555

R 552 740 - R 553 239 R 135 623 R 128 216 R 125 750

R 553 240 - R 553 739 R 135 818 R 128 411 R 125 945

R 553 740 - R 554 239 R 136 013 R 128 606 R 126 140

R 554 240 - R 554 739 R 136 208 R 128 801 R 126 335

R 554 740 - R 555 239 R 136 403 R 128 996 R 126 530

R 555 240 - R 555 739 R 136 598 R 129 191 R 126 725

R 555 740 - R 556 239 R 136 793 R 129 386 R 126 920

R 531 240 - R 556 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 46 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 556 240 - R 556 739 R 136 988 R 129 581 R 127 115

R 556 740 - R 557 239 R 137 183 R 129 776 R 127 310

R 557 240 - R 557 739 R 137 378 R 129 971 R 127 505

R 557 740 - R 558 239 R 137 573 R 130 166 R 127 700

R 558 240 - R 558 739 R 137 768 R 130 361 R 127 895

R 558 740 - R 559 239 R 137 963 R 130 556 R 128 090

R 559 240 - R 559 739 R 138 158 R 130 751 R 128 285

R 559 740 - R 560 239 R 138 353 R 130 946 R 128 480

R 560 240 - R 560 739 R 138 548 R 131 141 R 128 675

R 560 740 - R 561 239 R 138 743 R 131 336 R 128 870

R 561 240 - R 561 739 R 138 938 R 131 531 R 129 065

R 561 740 - R 562 239 R 139 133 R 131 726 R 129 260

R 562 240 - R 562 739 R 139 328 R 131 921 R 129 455

R 562 740 - R 563 239 R 139 523 R 132 116 R 129 650

R 563 240 - R 563 739 R 139 718 R 132 311 R 129 845

R 563 740 - R 564 239 R 139 913 R 132 506 R 130 040

R 564 240 - R 564 739 R 140 108 R 132 701 R 130 235

R 564 740 - R 565 239 R 140 303 R 132 896 R 130 430

R 565 240 - R 565 739 R 140 498 R 133 091 R 130 625

R 565 740 - R 566 239 R 140 693 R 133 286 R 130 820

R 566 240 - R 566 739 R 140 888 R 133 481 R 131 015

R 566 740 - R 567 239 R 141 083 R 133 676 R 131 210

R 567 240 - R 567 739 R 141 278 R 133 871 R 131 405

R 567 740 - R 568 239 R 141 473 R 134 066 R 131 600

R 568 240 - R 568 739 R 141 668 R 134 261 R 131 795

R 568 740 - R 569 239 R 141 863 R 134 456 R 131 990

R 569 240 - R 569 739 R 142 058 R 134 651 R 132 185

R 569 740 - R 570 239 R 142 253 R 134 846 R 132 380

R 570 240 - R 570 739 R 142 448 R 135 041 R 132 575

R 570 740 - R 571 239 R 142 643 R 135 236 R 132 770

R 571 240 - R 571 739 R 142 838 R 135 431 R 132 965

R 571 740 - R 572 239 R 143 033 R 135 626 R 133 160

R 572 240 - R 572 739 R 143 228 R 135 821 R 133 355

R 572 740 - R 573 239 R 143 423 R 136 016 R 133 550

R 573 240 - R 573 739 R 143 618 R 136 211 R 133 745

R 573 740 - R 574 239 R 143 813 R 136 406 R 133 940

R 574 240 - R 574 739 R 144 008 R 136 601 R 134 135

R 574 740 - R 575 239 R 144 203 R 136 796 R 134 330

R 575 240 - R 575 739 R 144 398 R 136 991 R 134 525

R 575 740 - R 576 239 R 144 593 R 137 186 R 134 720

R 576 240 - R 576 739 R 144 788 R 137 381 R 134 915

R 576 740 - R 577 239 R 144 983 R 137 576 R 135 110

R 577 240 - R 577 739 R 145 178 R 137 771 R 135 305

R 577 740 - R 578 239 R 145 373 R 137 966 R 135 500

R 578 240 - R 578 739 R 145 568 R 138 161 R 135 695

R 578 740 - R 579 239 R 145 763 R 138 356 R 135 890

R 579 240 - R 579 739 R 145 958 R 138 551 R 136 085

R 579 740 - R 580 239 R 146 153 R 138 746 R 136 280

R 580 240 - R 580 739 R 146 348 R 138 941 R 136 475

R 580 740 - R 581 239 R 146 543 R 139 136 R 136 670

R 556 240 - R 581 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 47 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 581 240 - R 581 739 R 146 738 R 139 331 R 136 865

R 581 740 - R 582 239 R 146 933 R 139 526 R 137 060

R 582 240 - R 582 739 R 147 128 R 139 721 R 137 255

R 582 740 - R 583 239 R 147 323 R 139 916 R 137 450

R 583 240 - R 583 739 R 147 518 R 140 111 R 137 645

R 583 740 - R 584 239 R 147 713 R 140 306 R 137 840

R 584 240 - R 584 739 R 147 908 R 140 501 R 138 035

R 584 740 - R 585 239 R 148 103 R 140 696 R 138 230

R 585 240 - R 585 739 R 148 298 R 140 891 R 138 425

R 585 740 - R 586 239 R 148 493 R 141 086 R 138 620

R 586 240 - R 586 739 R 148 688 R 141 281 R 138 815

R 586 740 - R 587 239 R 148 883 R 141 476 R 139 010

R 587 240 - R 587 739 R 149 078 R 141 671 R 139 205

R 587 740 - R 588 239 R 149 273 R 141 866 R 139 400

R 588 240 - R 588 739 R 149 468 R 142 061 R 139 595

R 588 740 - R 589 239 R 149 663 R 142 256 R 139 790

R 589 240 - R 589 739 R 149 858 R 142 451 R 139 985

R 589 740 - R 590 239 R 150 053 R 142 646 R 140 180

R 590 240 - R 590 739 R 150 248 R 142 841 R 140 375

R 590 740 - R 591 239 R 150 443 R 143 036 R 140 570

R 591 240 - R 591 739 R 150 638 R 143 231 R 140 765

R 591 740 - R 592 239 R 150 833 R 143 426 R 140 960

R 592 240 - R 592 739 R 151 028 R 143 621 R 141 155

R 592 740 - R 593 239 R 151 223 R 143 816 R 141 350

R 593 240 - R 593 739 R 151 418 R 144 011 R 141 545

R 593 740 - R 594 239 R 151 613 R 144 206 R 141 740

R 594 240 - R 594 739 R 151 808 R 144 401 R 141 935

R 594 740 - R 595 239 R 152 003 R 144 596 R 142 130

R 595 240 - R 595 739 R 152 198 R 144 791 R 142 325

R 595 740 - R 596 239 R 152 393 R 144 986 R 142 520

R 596 240 - R 596 739 R 152 588 R 145 181 R 142 715

R 596 740 - R 597 239 R 152 783 R 145 376 R 142 910

R 597 240 - R 597 739 R 152 978 R 145 571 R 143 105

R 597 740 - R 598 239 R 153 173 R 145 766 R 143 300

R 598 240 - R 598 739 R 153 368 R 145 961 R 143 495

R 598 740 - R 599 239 R 153 563 R 146 156 R 143 690

R 599 240 - R 599 739 R 153 758 R 146 351 R 143 885

R 599 740 - R 600 239 R 153 953 R 146 546 R 144 080

R 600 240 - R 600 739 R 154 148 R 146 741 R 144 275

R 600 740 - R 601 239 R 154 343 R 146 936 R 144 470

R 601 240 - R 601 739 R 154 538 R 147 131 R 144 665

R 601 740 - R 602 239 R 154 733 R 147 326 R 144 860

R 602 240 - R 602 739 R 154 928 R 147 521 R 145 055

R 602 740 - R 603 239 R 155 123 R 147 716 R 145 250

R 603 240 - R 603 739 R 155 318 R 147 911 R 145 445

R 603 740 - R 604 239 R 155 513 R 148 106 R 145 640

R 604 240 - R 604 739 R 155 708 R 148 301 R 145 835

R 604 740 - R 605 239 R 155 903 R 148 496 R 146 030

R 605 240 - R 605 739 R 156 098 R 148 691 R 146 225

R 605 740 - R 606 239 R 156 293 R 148 886 R 146 420

R 581 240 - R 606 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 48 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 606 240 - R 606 739 R 156 488 R 149 081 R 146 615

R 606 740 - R 607 239 R 156 683 R 149 276 R 146 810

R 607 240 - R 607 739 R 156 878 R 149 471 R 147 005

R 607 740 - R 608 239 R 157 073 R 149 666 R 147 200

R 608 240 - R 608 739 R 157 268 R 149 861 R 147 395

R 608 740 - R 609 239 R 157 463 R 150 056 R 147 590

R 609 240 - R 609 739 R 157 658 R 150 251 R 147 785

R 609 740 - R 610 239 R 157 853 R 150 446 R 147 980

R 610 240 - R 610 739 R 158 048 R 150 641 R 148 175

R 610 740 - R 611 239 R 158 243 R 150 836 R 148 370

R 611 240 - R 611 739 R 158 438 R 151 031 R 148 565

R 611 740 - R 612 239 R 158 633 R 151 226 R 148 760

R 612 240 - R 612 739 R 158 828 R 151 421 R 148 955

R 612 740 - R 613 239 R 159 023 R 151 616 R 149 150

R 613 240 - R 613 739 R 159 218 R 151 811 R 149 345

R 613 740 - R 614 239 R 159 413 R 152 006 R 149 540

R 614 240 - R 614 739 R 159 608 R 152 201 R 149 735

R 614 740 - R 615 239 R 159 803 R 152 396 R 149 930

R 615 240 - R 615 739 R 159 998 R 152 591 R 150 125

R 615 740 - R 616 239 R 160 193 R 152 786 R 150 320

R 616 240 - R 616 739 R 160 388 R 152 981 R 150 515

R 616 740 - R 617 239 R 160 583 R 153 176 R 150 710

R 617 240 - R 617 739 R 160 778 R 153 371 R 150 905

R 617 740 - R 618 239 R 160 973 R 153 566 R 151 100

R 618 240 - R 618 739 R 161 168 R 153 761 R 151 295

R 618 740 - R 619 239 R 161 363 R 153 956 R 151 490

R 619 240 - R 619 739 R 161 558 R 154 151 R 151 685

R 619 740 - R 620 239 R 161 753 R 154 346 R 151 880

R 620 240 - R 620 739 R 161 948 R 154 541 R 152 075

R 620 740 - R 621 239 R 162 143 R 154 736 R 152 270

R 621 240 - R 621 739 R 162 338 R 154 931 R 152 465

R 621 740 - R 622 239 R 162 533 R 155 126 R 152 660

R 622 240 - R 622 739 R 162 728 R 155 321 R 152 855

R 622 740 - R 623 239 R 162 923 R 155 516 R 153 050

R 623 240 - R 623 739 R 163 118 R 155 711 R 153 245

R 623 740 - R 624 239 R 163 313 R 155 906 R 153 440

R 624 240 - R 624 739 R 163 508 R 156 101 R 153 635

R 624 740 - R 625 239 R 163 703 R 156 296 R 153 830

R 625 240 - R 625 739 R 163 898 R 156 491 R 154 025

R 625 740 - R 626 239 R 164 093 R 156 686 R 154 220

R 626 240 - R 626 739 R 164 288 R 156 881 R 154 415

R 626 740 - R 627 239 R 164 483 R 157 076 R 154 610

R 627 240 - R 627 739 R 164 678 R 157 271 R 154 805

R 627 740 - R 628 239 R 164 873 R 157 466 R 155 000

R 628 240 - R 628 739 R 165 068 R 157 661 R 155 195

R 628 740 - R 629 239 R 165 263 R 157 856 R 155 390

R 629 240 - R 629 739 R 165 458 R 158 051 R 155 585

R 629 740 - R 630 239 R 165 653 R 158 246 R 155 780

R 630 240 - R 630 739 R 165 848 R 158 441 R 155 975

R 630 740 - R 631 239 R 166 043 R 158 636 R 156 170

R 606 240 - R 631 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 49 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 631 240 - R 631 739 R 166 238 R 158 831 R 156 365

R 631 740 - R 632 239 R 166 433 R 159 026 R 156 560

R 632 240 - R 632 739 R 166 628 R 159 221 R 156 755

R 632 740 - R 633 239 R 166 823 R 159 416 R 156 950

R 633 240 - R 633 739 R 167 018 R 159 611 R 157 145

R 633 740 - R 634 239 R 167 213 R 159 806 R 157 340

R 634 240 - R 634 739 R 167 408 R 160 001 R 157 535

R 634 740 - R 635 239 R 167 603 R 160 196 R 157 730

R 635 240 - R 635 739 R 167 798 R 160 391 R 157 925

R 635 740 - R 636 239 R 167 993 R 160 586 R 158 120

R 636 240 - R 636 739 R 168 188 R 160 781 R 158 315

R 636 740 - R 637 239 R 168 383 R 160 976 R 158 510

R 637 240 - R 637 739 R 168 578 R 161 171 R 158 705

R 637 740 - R 638 239 R 168 773 R 161 366 R 158 900

R 638 240 - R 638 739 R 168 968 R 161 561 R 159 095

R 638 740 - R 639 239 R 169 163 R 161 756 R 159 290

R 639 240 - R 639 739 R 169 358 R 161 951 R 159 485

R 639 740 - R 640 239 R 169 553 R 162 146 R 159 680

R 640 240 - R 640 739 R 169 748 R 162 341 R 159 875

R 640 740 - R 641 239 R 169 943 R 162 536 R 160 070

R 641 240 - R 641 739 R 170 138 R 162 731 R 160 265

R 641 740 - R 642 239 R 170 333 R 162 926 R 160 460

R 642 240 - R 642 739 R 170 528 R 163 121 R 160 655

R 642 740 - R 643 239 R 170 723 R 163 316 R 160 850

R 643 240 - R 643 739 R 170 918 R 163 511 R 161 045

R 643 740 - R 644 239 R 171 113 R 163 706 R 161 240

R 644 240 - R 644 739 R 171 308 R 163 901 R 161 435

R 644 740 - R 645 239 R 171 503 R 164 096 R 161 630

R 645 240 - R 645 739 R 171 698 R 164 291 R 161 825

R 645 740 - R 646 239 R 171 893 R 164 486 R 162 020

R 646 240 - R 646 739 R 172 088 R 164 681 R 162 215

R 646 740 - R 647 239 R 172 283 R 164 876 R 162 410

R 647 240 - R 647 739 R 172 478 R 165 071 R 162 605

R 647 740 - R 648 239 R 172 673 R 165 266 R 162 800

R 648 240 - R 648 739 R 172 868 R 165 461 R 162 995

R 648 740 - R 649 239 R 173 063 R 165 656 R 163 190

R 649 240 - R 649 739 R 173 258 R 165 851 R 163 385

R 649 740 - R 650 239 R 173 453 R 166 046 R 163 580

R 650 240 - R 650 739 R 173 648 R 166 241 R 163 775

R 650 740 - R 651 239 R 173 843 R 166 436 R 163 970

R 651 240 - R 651 739 R 174 038 R 166 631 R 164 165

R 651 740 - R 652 239 R 174 233 R 166 826 R 164 360

R 652 240 - R 652 739 R 174 428 R 167 021 R 164 555

R 652 740 - R 653 239 R 174 623 R 167 216 R 164 750

R 653 240 - R 653 739 R 174 818 R 167 411 R 164 945

R 653 740 - R 654 239 R 175 013 R 167 606 R 165 140

R 654 240 - R 654 739 R 175 208 R 167 801 R 165 335

R 654 740 - R 655 239 R 175 403 R 167 996 R 165 530

R 655 240 - R 655 739 R 175 598 R 168 191 R 165 725

R 655 740 - R 656 239 R 175 793 R 168 386 R 165 920

R 631 240 - R 656 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 50 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 656 240 - R 656 739 R 175 988 R 168 581 R 166 115

R 656 740 - R 657 239 R 176 183 R 168 776 R 166 310

R 657 240 - R 657 739 R 176 378 R 168 971 R 166 505

R 657 740 - R 658 239 R 176 573 R 169 166 R 166 700

R 658 240 - R 658 739 R 176 768 R 169 361 R 166 895

R 658 740 - R 659 239 R 176 963 R 169 556 R 167 090

R 659 240 - R 659 739 R 177 158 R 169 751 R 167 285

R 659 740 - R 660 239 R 177 353 R 169 946 R 167 480

R 660 240 - R 660 739 R 177 548 R 170 141 R 167 675

R 660 740 - R 661 239 R 177 743 R 170 336 R 167 870

R 661 240 - R 661 739 R 177 938 R 170 531 R 168 065

R 661 740 - R 662 239 R 178 133 R 170 726 R 168 260

R 662 240 - R 662 739 R 178 328 R 170 921 R 168 455

R 662 740 - R 663 239 R 178 523 R 171 116 R 168 650

R 663 240 - R 663 739 R 178 718 R 171 311 R 168 845

R 663 740 - R 664 239 R 178 913 R 171 506 R 169 040

R 664 240 - R 664 739 R 179 108 R 171 701 R 169 235

R 664 740 - R 665 239 R 179 303 R 171 896 R 169 430

R 665 240 - R 665 739 R 179 498 R 172 091 R 169 625

R 665 740 - R 666 239 R 179 693 R 172 286 R 169 820

R 666 240 - R 666 739 R 179 888 R 172 481 R 170 015

R 666 740 - R 667 239 R 180 083 R 172 676 R 170 210

R 667 240 - R 667 739 R 180 278 R 172 871 R 170 405

R 667 740 - R 668 239 R 180 473 R 173 066 R 170 600

R 668 240 - R 668 739 R 180 668 R 173 261 R 170 795

R 668 740 - R 669 239 R 180 863 R 173 456 R 170 990

R 669 240 - R 669 739 R 181 058 R 173 651 R 171 185

R 669 740 - R 670 239 R 181 253 R 173 846 R 171 380

R 670 240 - R 670 739 R 181 448 R 174 041 R 171 575

R 670 740 - R 671 239 R 181 643 R 174 236 R 171 770

R 671 240 - R 671 739 R 181 838 R 174 431 R 171 965

R 671 740 - R 672 239 R 182 033 R 174 626 R 172 160

R 672 240 - R 672 739 R 182 228 R 174 821 R 172 355

R 672 740 - R 673 239 R 182 423 R 175 016 R 172 550

R 673 240 - R 673 739 R 182 618 R 175 211 R 172 745

R 673 740 - R 674 239 R 182 813 R 175 406 R 172 940

R 674 240 - R 674 739 R 183 008 R 175 601 R 173 135

R 674 740 - R 675 239 R 183 203 R 175 796 R 173 330

R 675 240 - R 675 739 R 183 398 R 175 991 R 173 525

R 675 740 - R 676 239 R 183 593 R 176 186 R 173 720

R 676 240 - R 676 739 R 183 788 R 176 381 R 173 915

R 676 740 - R 677 239 R 183 983 R 176 576 R 174 110

R 677 240 - R 677 739 R 184 178 R 176 771 R 174 305

R 677 740 - R 678 239 R 184 373 R 176 966 R 174 500

R 678 240 - R 678 739 R 184 568 R 177 161 R 174 695

R 678 740 - R 679 239 R 184 763 R 177 356 R 174 890

R 679 240 - R 679 739 R 184 958 R 177 551 R 175 085

R 679 740 - R 680 239 R 185 153 R 177 746 R 175 280

R 680 240 - R 680 739 R 185 348 R 177 941 R 175 475

R 680 740 - R 681 239 R 185 543 R 178 136 R 175 670

R 656 240 - R 681 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 51 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 681 240 - R 681 739 R 185 738 R 178 331 R 175 865

R 681 740 - R 682 239 R 185 933 R 178 526 R 176 060

R 682 240 - R 682 739 R 186 128 R 178 721 R 176 255

R 682 740 - R 683 239 R 186 323 R 178 916 R 176 450

R 683 240 - R 683 739 R 186 518 R 179 111 R 176 645

R 683 740 - R 684 239 R 186 713 R 179 306 R 176 840

R 684 240 - R 684 739 R 186 908 R 179 501 R 177 035

R 684 740 - R 685 239 R 187 103 R 179 696 R 177 230

R 685 240 - R 685 739 R 187 298 R 179 891 R 177 425

R 685 740 - R 686 239 R 187 493 R 180 086 R 177 620

R 686 240 - R 686 739 R 187 688 R 180 281 R 177 815

R 686 740 - R 687 239 R 187 883 R 180 476 R 178 010

R 687 240 - R 687 739 R 188 078 R 180 671 R 178 205

R 687 740 - R 688 239 R 188 273 R 180 866 R 178 400

R 688 240 - R 688 739 R 188 468 R 181 061 R 178 595

R 688 740 - R 689 239 R 188 663 R 181 256 R 178 790

R 689 240 - R 689 739 R 188 858 R 181 451 R 178 985

R 689 740 - R 690 239 R 189 053 R 181 646 R 179 180

R 690 240 - R 690 739 R 189 248 R 181 841 R 179 375

R 690 740 - R 691 239 R 189 443 R 182 036 R 179 570

R 691 240 - R 691 739 R 189 638 R 182 231 R 179 765

R 691 740 - R 692 239 R 189 833 R 182 426 R 179 960

R 692 240 - R 692 739 R 190 028 R 182 621 R 180 155

R 692 740 - R 693 239 R 190 223 R 182 816 R 180 350

R 693 240 - R 693 739 R 190 418 R 183 011 R 180 545

R 693 740 - R 694 239 R 190 613 R 183 206 R 180 740

R 694 240 - R 694 739 R 190 808 R 183 401 R 180 935

R 694 740 - R 695 239 R 191 003 R 183 596 R 181 130

R 695 240 - R 695 739 R 191 198 R 183 791 R 181 325

R 695 740 - R 696 239 R 191 393 R 183 986 R 181 520

R 696 240 - R 696 739 R 191 588 R 184 181 R 181 715

R 696 740 - R 697 239 R 191 783 R 184 376 R 181 910

R 697 240 - R 697 739 R 191 978 R 184 571 R 182 105

R 697 740 - R 698 239 R 192 173 R 184 766 R 182 300

R 698 240 - R 698 739 R 192 368 R 184 961 R 182 495

R 698 740 - R 699 239 R 192 563 R 185 156 R 182 690

R 699 240 - R 699 739 R 192 758 R 185 351 R 182 885

R 699 740 - R 700 239 R 192 953 R 185 546 R 183 080

R 700 240 - R 700 739 R 193 148 R 185 741 R 183 275

R 700 740 - R 701 239 R 193 343 R 185 936 R 183 470

R 701 240 - R 701 739 R 193 541 R 186 134 R 183 668

R 701 740 - R 702 239 R 193 746 R 186 339 R 183 873

R 702 240 - R 702 739 R 193 951 R 186 544 R 184 078

R 702 740 - R 703 239 R 194 156 R 186 749 R 184 283

R 703 240 - R 703 739 R 194 361 R 186 954 R 184 488

R 703 740 - R 704 239 R 194 566 R 187 159 R 184 693

R 704 240 - R 704 739 R 194 771 R 187 364 R 184 898

R 704 740 - R 705 239 R 194 976 R 187 569 R 185 103

R 705 240 - R 705 739 R 195 181 R 187 774 R 185 308

R 705 740 - R 706 239 R 195 386 R 187 979 R 185 513

R 681 240 - R 706 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 52 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 706 240 - R 706 739 R 195 591 R 188 184 R 185 718

R 706 740 - R 707 239 R 195 796 R 188 389 R 185 923

R 707 240 - R 707 739 R 196 001 R 188 594 R 186 128

R 707 740 - R 708 239 R 196 206 R 188 799 R 186 333

R 708 240 - R 708 739 R 196 411 R 189 004 R 186 538

R 708 740 - R 709 239 R 196 616 R 189 209 R 186 743

R 709 240 - R 709 739 R 196 821 R 189 414 R 186 948

R 709 740 - R 710 239 R 197 026 R 189 619 R 187 153

R 710 240 - R 710 739 R 197 231 R 189 824 R 187 358

R 710 740 - R 711 239 R 197 436 R 190 029 R 187 563

R 711 240 - R 711 739 R 197 641 R 190 234 R 187 768

R 711 740 - R 712 239 R 197 846 R 190 439 R 187 973

R 712 240 - R 712 739 R 198 051 R 190 644 R 188 178

R 712 740 - R 713 239 R 198 256 R 190 849 R 188 383

R 713 240 - R 713 739 R 198 461 R 191 054 R 188 588

R 713 740 - R 714 239 R 198 666 R 191 259 R 188 793

R 714 240 - R 714 739 R 198 871 R 191 464 R 188 998

R 714 740 - R 715 239 R 199 076 R 191 669 R 189 203

R 715 240 - R 715 739 R 199 281 R 191 874 R 189 408

R 715 740 - R 716 239 R 199 486 R 192 079 R 189 613

R 716 240 - R 716 739 R 199 691 R 192 284 R 189 818

R 716 740 - R 717 239 R 199 896 R 192 489 R 190 023

R 717 240 - R 717 739 R 200 101 R 192 694 R 190 228

R 717 740 - R 718 239 R 200 306 R 192 899 R 190 433

R 718 240 - R 718 739 R 200 511 R 193 104 R 190 638

R 718 740 - R 719 239 R 200 716 R 193 309 R 190 843

R 719 240 - R 719 739 R 200 921 R 193 514 R 191 048

R 719 740 - R 720 239 R 201 126 R 193 719 R 191 253

R 720 240 - R 720 739 R 201 331 R 193 924 R 191 458

R 720 740 - R 721 239 R 201 536 R 194 129 R 191 663

R 721 240 - R 721 739 R 201 741 R 194 334 R 191 868

R 721 740 - R 722 239 R 201 946 R 194 539 R 192 073

R 722 240 - R 722 739 R 202 151 R 194 744 R 192 278

R 722 740 - R 723 239 R 202 356 R 194 949 R 192 483

R 723 240 - R 723 739 R 202 561 R 195 154 R 192 688

R 723 740 - R 724 239 R 202 766 R 195 359 R 192 893

R 724 240 - R 724 739 R 202 971 R 195 564 R 193 098

R 724 740 - R 725 239 R 203 176 R 195 769 R 193 303

R 725 240 - R 725 739 R 203 381 R 195 974 R 193 508

R 725 740 - R 726 239 R 203 586 R 196 179 R 193 713

R 726 240 - R 726 739 R 203 791 R 196 384 R 193 918

R 726 740 - R 727 239 R 203 996 R 196 589 R 194 123

R 727 240 - R 727 739 R 204 201 R 196 794 R 194 328

R 727 740 - R 728 239 R 204 406 R 196 999 R 194 533

R 728 240 - R 728 739 R 204 611 R 197 204 R 194 738

R 728 740 - R 729 239 R 204 816 R 197 409 R 194 943

R 729 240 - R 729 739 R 205 021 R 197 614 R 195 148

R 729 740 - R 730 239 R 205 226 R 197 819 R 195 353

R 730 240 - R 730 739 R 205 431 R 198 024 R 195 558

R 730 740 - R 731 239 R 205 636 R 198 229 R 195 763

R 706 240 - R 731 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 53 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 731 240 - R 731 739 R 205 841 R 198 434 R 195 968

R 731 740 - R 732 239 R 206 046 R 198 639 R 196 173

R 732 240 - R 732 739 R 206 251 R 198 844 R 196 378

R 732 740 - R 733 239 R 206 456 R 199 049 R 196 583

R 733 240 - R 733 739 R 206 661 R 199 254 R 196 788

R 733 740 - R 734 239 R 206 866 R 199 459 R 196 993

R 734 240 - R 734 739 R 207 071 R 199 664 R 197 198

R 734 740 - R 735 239 R 207 276 R 199 869 R 197 403

R 735 240 - R 735 739 R 207 481 R 200 074 R 197 608

R 735 740 - R 736 239 R 207 686 R 200 279 R 197 813

R 736 240 - R 736 739 R 207 891 R 200 484 R 198 018

R 736 740 - R 737 239 R 208 096 R 200 689 R 198 223

R 737 240 - R 737 739 R 208 301 R 200 894 R 198 428

R 737 740 - R 738 239 R 208 506 R 201 099 R 198 633

R 738 240 - R 738 739 R 208 711 R 201 304 R 198 838

R 738 740 - R 739 239 R 208 916 R 201 509 R 199 043

R 739 240 - R 739 739 R 209 121 R 201 714 R 199 248

R 739 740 - R 740 239 R 209 326 R 201 919 R 199 453

R 740 240 - R 740 739 R 209 531 R 202 124 R 199 658

R 740 740 - R 741 239 R 209 736 R 202 329 R 199 863

R 741 240 - R 741 739 R 209 941 R 202 534 R 200 068

R 741 740 - R 742 239 R 210 146 R 202 739 R 200 273

R 742 240 - R 742 739 R 210 351 R 202 944 R 200 478

R 742 740 - R 743 239 R 210 556 R 203 149 R 200 683

R 743 240 - R 743 739 R 210 761 R 203 354 R 200 888

R 743 740 - R 744 239 R 210 966 R 203 559 R 201 093

R 744 240 - R 744 739 R 211 171 R 203 764 R 201 298

R 744 740 - R 745 239 R 211 376 R 203 969 R 201 503

R 745 240 - R 745 739 R 211 581 R 204 174 R 201 708

R 745 740 - R 746 239 R 211 786 R 204 379 R 201 913

R 746 240 - R 746 739 R 211 991 R 204 584 R 202 118

R 746 740 - R 747 239 R 212 196 R 204 789 R 202 323

R 747 240 - R 747 739 R 212 401 R 204 994 R 202 528

R 747 740 - R 748 239 R 212 606 R 205 199 R 202 733

R 748 240 - R 748 739 R 212 811 R 205 404 R 202 938

R 748 740 - R 749 239 R 213 016 R 205 609 R 203 143

R 749 240 - R 749 739 R 213 221 R 205 814 R 203 348

R 749 740 - R 750 239 R 213 426 R 206 019 R 203 553

R 750 240 - R 750 739 R 213 631 R 206 224 R 203 758

R 750 740 - R 751 239 R 213 836 R 206 429 R 203 963

R 751 240 - R 751 739 R 214 041 R 206 634 R 204 168

R 751 740 - R 752 239 R 214 246 R 206 839 R 204 373

R 752 240 - R 752 739 R 214 451 R 207 044 R 204 578

R 752 740 - R 753 239 R 214 656 R 207 249 R 204 783

R 753 240 - R 753 739 R 214 861 R 207 454 R 204 988

R 753 740 - R 754 239 R 215 066 R 207 659 R 205 193

R 754 240 - R 754 739 R 215 271 R 207 864 R 205 398

R 754 740 - R 755 239 R 215 476 R 208 069 R 205 603

R 755 240 - R 755 739 R 215 681 R 208 274 R 205 808

R 755 740 - R 756 239 R 215 886 R 208 479 R 206 013

R 731 240 - R 756 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 54 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 756 240 - R 756 739 R 216 091 R 208 684 R 206 218

R 756 740 - R 757 239 R 216 296 R 208 889 R 206 423

R 757 240 - R 757 739 R 216 501 R 209 094 R 206 628

R 757 740 - R 758 239 R 216 706 R 209 299 R 206 833

R 758 240 - R 758 739 R 216 911 R 209 504 R 207 038

R 758 740 - R 759 239 R 217 116 R 209 709 R 207 243

R 759 240 - R 759 739 R 217 321 R 209 914 R 207 448

R 759 740 - R 760 239 R 217 526 R 210 119 R 207 653

R 760 240 - R 760 739 R 217 731 R 210 324 R 207 858

R 760 740 - R 761 239 R 217 936 R 210 529 R 208 063

R 761 240 - R 761 739 R 218 141 R 210 734 R 208 268

R 761 740 - R 762 239 R 218 346 R 210 939 R 208 473

R 762 240 - R 762 739 R 218 551 R 211 144 R 208 678

R 762 740 - R 763 239 R 218 756 R 211 349 R 208 883

R 763 240 - R 763 739 R 218 961 R 211 554 R 209 088

R 763 740 - R 764 239 R 219 166 R 211 759 R 209 293

R 764 240 - R 764 739 R 219 371 R 211 964 R 209 498

R 764 740 - R 765 239 R 219 576 R 212 169 R 209 703

R 765 240 - R 765 739 R 219 781 R 212 374 R 209 908

R 765 740 - R 766 239 R 219 986 R 212 579 R 210 113

R 766 240 - R 766 739 R 220 191 R 212 784 R 210 318

R 766 740 - R 767 239 R 220 396 R 212 989 R 210 523

R 767 240 - R 767 739 R 220 601 R 213 194 R 210 728

R 767 740 - R 768 239 R 220 806 R 213 399 R 210 933

R 768 240 - R 768 739 R 221 011 R 213 604 R 211 138

R 768 740 - R 769 239 R 221 216 R 213 809 R 211 343

R 769 240 - R 769 739 R 221 421 R 214 014 R 211 548

R 769 740 - R 770 239 R 221 626 R 214 219 R 211 753

R 770 240 - R 770 739 R 221 831 R 214 424 R 211 958

R 770 740 - R 771 239 R 222 036 R 214 629 R 212 163

R 771 240 - R 771 739 R 222 241 R 214 834 R 212 368

R 771 740 - R 772 239 R 222 446 R 215 039 R 212 573

R 772 240 - R 772 739 R 222 651 R 215 244 R 212 778

R 772 740 - R 773 239 R 222 856 R 215 449 R 212 983

R 773 240 - R 773 739 R 223 061 R 215 654 R 213 188

R 773 740 - R 774 239 R 223 266 R 215 859 R 213 393

R 774 240 - R 774 739 R 223 471 R 216 064 R 213 598

R 774 740 - R 775 239 R 223 676 R 216 269 R 213 803

R 775 240 - R 775 739 R 223 881 R 216 474 R 214 008

R 775 740 - R 776 239 R 224 086 R 216 679 R 214 213

R 776 240 - R 776 739 R 224 291 R 216 884 R 214 418

R 776 740 - R 777 239 R 224 496 R 217 089 R 214 623

R 777 240 - R 777 739 R 224 701 R 217 294 R 214 828

R 777 740 - R 778 239 R 224 906 R 217 499 R 215 033

R 778 240 - R 778 739 R 225 111 R 217 704 R 215 238

R 778 740 - R 779 239 R 225 316 R 217 909 R 215 443

R 779 240 - R 779 739 R 225 521 R 218 114 R 215 648

R 779 740 - R 780 239 R 225 726 R 218 319 R 215 853

R 780 240 - R 780 739 R 225 931 R 218 524 R 216 058

R 780 740 - R 781 239 R 226 136 R 218 729 R 216 263

R 756 240 - R 781 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 55 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 781 240 - R 781 739 R 226 341 R 218 934 R 216 468

R 781 740 - R 782 239 R 226 546 R 219 139 R 216 673

R 782 240 - R 782 739 R 226 751 R 219 344 R 216 878

R 782 740 - R 783 239 R 226 956 R 219 549 R 217 083

R 783 240 - R 783 739 R 227 161 R 219 754 R 217 288

R 783 740 - R 784 239 R 227 366 R 219 959 R 217 493

R 784 240 - R 784 739 R 227 571 R 220 164 R 217 698

R 784 740 - R 785 239 R 227 776 R 220 369 R 217 903

R 785 240 - R 785 739 R 227 981 R 220 574 R 218 108

R 785 740 - R 786 239 R 228 186 R 220 779 R 218 313

R 786 240 - R 786 739 R 228 391 R 220 984 R 218 518

R 786 740 - R 787 239 R 228 596 R 221 189 R 218 723

R 787 240 - R 787 739 R 228 801 R 221 394 R 218 928

R 787 740 - R 788 239 R 229 006 R 221 599 R 219 133

R 788 240 - R 788 739 R 229 211 R 221 804 R 219 338

R 788 740 - R 789 239 R 229 416 R 222 009 R 219 543

R 789 240 - R 789 739 R 229 621 R 222 214 R 219 748

R 789 740 - R 790 239 R 229 826 R 222 419 R 219 953

R 790 240 - R 790 739 R 230 031 R 222 624 R 220 158

R 790 740 - R 791 239 R 230 236 R 222 829 R 220 363

R 791 240 - R 791 739 R 230 441 R 223 034 R 220 568

R 791 740 - R 792 239 R 230 646 R 223 239 R 220 773

R 792 240 - R 792 739 R 230 851 R 223 444 R 220 978

R 792 740 - R 793 239 R 231 056 R 223 649 R 221 183

R 793 240 - R 793 739 R 231 261 R 223 854 R 221 388

R 793 740 - R 794 239 R 231 466 R 224 059 R 221 593

R 794 240 - R 794 739 R 231 671 R 224 264 R 221 798

R 794 740 - R 795 239 R 231 876 R 224 469 R 222 003

R 795 240 - R 795 739 R 232 081 R 224 674 R 222 208

R 795 740 - R 796 239 R 232 286 R 224 879 R 222 413

R 796 240 - R 796 739 R 232 491 R 225 084 R 222 618

R 796 740 - R 797 239 R 232 696 R 225 289 R 222 823

R 797 240 - R 797 739 R 232 901 R 225 494 R 223 028

R 797 740 - R 798 239 R 233 106 R 225 699 R 223 233

R 798 240 - R 798 739 R 233 311 R 225 904 R 223 438

R 798 740 - R 799 239 R 233 516 R 226 109 R 223 643

R 799 240 - R 799 739 R 233 721 R 226 314 R 223 848

R 799 740 - R 800 239 R 233 926 R 226 519 R 224 053

R 800 240 - R 800 739 R 234 131 R 226 724 R 224 258

R 800 740 - R 801 239 R 234 336 R 226 929 R 224 463

R 801 240 - R 801 739 R 234 541 R 227 134 R 224 668

R 801 740 - R 802 239 R 234 746 R 227 339 R 224 873

R 802 240 - R 802 739 R 234 951 R 227 544 R 225 078

R 802 740 - R 803 239 R 235 156 R 227 749 R 225 283

R 803 240 - R 803 739 R 235 361 R 227 954 R 225 488

R 803 740 - R 804 239 R 235 566 R 228 159 R 225 693

R 804 240 - R 804 739 R 235 771 R 228 364 R 225 898

R 804 740 - R 805 239 R 235 976 R 228 569 R 226 103

R 805 240 - R 805 739 R 236 181 R 228 774 R 226 308

R 805 740 - R 806 239 R 236 386 R 228 979 R 226 513

R 781 240 - R 806 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 56 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 806 240 - R 806 739 R 236 591 R 229 184 R 226 718

R 806 740 - R 807 239 R 236 796 R 229 389 R 226 923

R 807 240 - R 807 739 R 237 001 R 229 594 R 227 128

R 807 740 - R 808 239 R 237 206 R 229 799 R 227 333

R 808 240 - R 808 739 R 237 411 R 230 004 R 227 538

R 808 740 - R 809 239 R 237 616 R 230 209 R 227 743

R 809 240 - R 809 739 R 237 821 R 230 414 R 227 948

R 809 740 - R 810 239 R 238 026 R 230 619 R 228 153

R 810 240 - R 810 739 R 238 231 R 230 824 R 228 358

R 810 740 - R 811 239 R 238 436 R 231 029 R 228 563

R 811 240 - R 811 739 R 238 641 R 231 234 R 228 768

R 811 740 - R 812 239 R 238 846 R 231 439 R 228 973

R 812 240 - R 812 739 R 239 051 R 231 644 R 229 178

R 812 740 - R 813 239 R 239 256 R 231 849 R 229 383

R 813 240 - R 813 739 R 239 461 R 232 054 R 229 588

R 813 740 - R 814 239 R 239 666 R 232 259 R 229 793

R 814 240 - R 814 739 R 239 871 R 232 464 R 229 998

R 814 740 - R 815 239 R 240 076 R 232 669 R 230 203

R 815 240 - R 815 739 R 240 281 R 232 874 R 230 408

R 815 740 - R 816 239 R 240 486 R 233 079 R 230 613

R 816 240 - R 816 739 R 240 691 R 233 284 R 230 818

R 816 740 - R 817 239 R 240 896 R 233 489 R 231 023

R 817 240 - R 817 739 R 241 101 R 233 694 R 231 228

R 817 740 - R 818 239 R 241 306 R 233 899 R 231 433

R 818 240 - R 818 739 R 241 511 R 234 104 R 231 638

R 818 740 - R 819 239 R 241 716 R 234 309 R 231 843

R 819 240 - R 819 739 R 241 921 R 234 514 R 232 048

R 819 740 - R 820 239 R 242 126 R 234 719 R 232 253

R 820 240 - R 820 739 R 242 331 R 234 924 R 232 458

R 820 740 - R 821 239 R 242 536 R 235 129 R 232 663

R 821 240 - R 821 739 R 242 741 R 235 334 R 232 868

R 821 740 - R 822 239 R 242 946 R 235 539 R 233 073

R 822 240 - R 822 739 R 243 151 R 235 744 R 233 278

R 822 740 - R 823 239 R 243 356 R 235 949 R 233 483

R 823 240 - R 823 739 R 243 561 R 236 154 R 233 688

R 823 740 - R 824 239 R 243 766 R 236 359 R 233 893

R 824 240 - R 824 739 R 243 971 R 236 564 R 234 098

R 824 740 - R 825 239 R 244 176 R 236 769 R 234 303

R 825 240 - R 825 739 R 244 381 R 236 974 R 234 508

R 825 740 - R 826 239 R 244 586 R 237 179 R 234 713

R 826 240 - R 826 739 R 244 791 R 237 384 R 234 918

R 826 740 - R 827 239 R 244 996 R 237 589 R 235 123

R 827 240 - R 827 739 R 245 201 R 237 794 R 235 328

R 827 740 - R 828 239 R 245 406 R 237 999 R 235 533

R 828 240 - R 828 739 R 245 611 R 238 204 R 235 738

R 828 740 - R 829 239 R 245 816 R 238 409 R 235 943

R 829 240 - R 829 739 R 246 021 R 238 614 R 236 148

R 829 740 - R 830 239 R 246 226 R 238 819 R 236 353

R 830 240 - R 830 739 R 246 431 R 239 024 R 236 558

R 830 740 - R 831 239 R 246 636 R 239 229 R 236 763

R 806 240 - R 831 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 57 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 831 240 - R 831 739 R 246 841 R 239 434 R 236 968

R 831 740 - R 832 239 R 247 046 R 239 639 R 237 173

R 832 240 - R 832 739 R 247 251 R 239 844 R 237 378

R 832 740 - R 833 239 R 247 456 R 240 049 R 237 583

R 833 240 - R 833 739 R 247 661 R 240 254 R 237 788

R 833 740 - R 834 239 R 247 866 R 240 459 R 237 993

R 834 240 - R 834 739 R 248 071 R 240 664 R 238 198

R 834 740 - R 835 239 R 248 276 R 240 869 R 238 403

R 835 240 - R 835 739 R 248 481 R 241 074 R 238 608

R 835 740 - R 836 239 R 248 686 R 241 279 R 238 813

R 836 240 - R 836 739 R 248 891 R 241 484 R 239 018

R 836 740 - R 837 239 R 249 096 R 241 689 R 239 223

R 837 240 - R 837 739 R 249 301 R 241 894 R 239 428

R 837 740 - R 838 239 R 249 506 R 242 099 R 239 633

R 838 240 - R 838 739 R 249 711 R 242 304 R 239 838

R 838 740 - R 839 239 R 249 916 R 242 509 R 240 043

R 839 240 - R 839 739 R 250 121 R 242 714 R 240 248

R 839 740 - R 840 239 R 250 326 R 242 919 R 240 453

R 840 240 - R 840 739 R 250 531 R 243 124 R 240 658

R 840 740 - R 841 239 R 250 736 R 243 329 R 240 863

R 841 240 - R 841 739 R 250 941 R 243 534 R 241 068

R 841 740 - R 842 239 R 251 146 R 243 739 R 241 273

R 842 240 - R 842 739 R 251 351 R 243 944 R 241 478

R 842 740 - R 843 239 R 251 556 R 244 149 R 241 683

R 843 240 - R 843 739 R 251 761 R 244 354 R 241 888

R 843 740 - R 844 239 R 251 966 R 244 559 R 242 093

R 844 240 - R 844 739 R 252 171 R 244 764 R 242 298

R 844 740 - R 845 239 R 252 376 R 244 969 R 242 503

R 845 240 - R 845 739 R 252 581 R 245 174 R 242 708

R 845 740 - R 846 239 R 252 786 R 245 379 R 242 913

R 846 240 - R 846 739 R 252 991 R 245 584 R 243 118

R 846 740 - R 847 239 R 253 196 R 245 789 R 243 323

R 847 240 - R 847 739 R 253 401 R 245 994 R 243 528

R 847 740 - R 848 239 R 253 606 R 246 199 R 243 733

R 848 240 - R 848 739 R 253 811 R 246 404 R 243 938

R 848 740 - R 849 239 R 254 016 R 246 609 R 244 143

R 849 240 - R 849 739 R 254 221 R 246 814 R 244 348

R 849 740 - R 850 239 R 254 426 R 247 019 R 244 553

R 850 240 - R 850 739 R 254 631 R 247 224 R 244 758

R 850 740 - R 851 239 R 254 836 R 247 429 R 244 963

R 851 240 - R 851 739 R 255 041 R 247 634 R 245 168

R 851 740 - R 852 239 R 255 246 R 247 839 R 245 373

R 852 240 - R 852 739 R 255 451 R 248 044 R 245 578

R 852 740 - R 853 239 R 255 656 R 248 249 R 245 783

R 853 240 - R 853 739 R 255 861 R 248 454 R 245 988

R 853 740 - R 854 239 R 256 066 R 248 659 R 246 193

R 854 240 - R 854 739 R 256 271 R 248 864 R 246 398

R 854 740 - R 855 239 R 256 476 R 249 069 R 246 603

R 855 240 - R 855 739 R 256 681 R 249 274 R 246 808

R 855 740 - R 856 239 R 256 886 R 249 479 R 247 013

R 831 240 - R 856 239 TABLE D

EFFECTIVE DATE 2016.03.01

ANNUAL TAX DEDUCTION TABLES (2016 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 6 Page 58 of 58

ANNUAL DEDUCTION TABLES

Remuneration Persons 64 and under Persons 65 to 74 Persons 75 and over

PAYE PAYE PAYE

R 856 240 - R 856 989 R 257 143 R 249 736 R 247 270

R 856 990 - R 857 739 R 257 450 R 250 043 R 247 577

R 857 740 - R 858 489 R 257 758 R 250 351 R 247 885

R 858 490 - R 859 239 R 258 065 R 250 658 R 248 192

R 859 240 - R 859 989 R 258 373 R 250 966 R 248 500

R 859 990 - R 860 739 R 258 680 R 251 273 R 248 807

R 860 740 - R 861 489 R 258 988 R 251 581 R 249 115

R 861 490 - R 862 239 R 259 295 R 251 888 R 249 422

R 862 240 - R 862 989 R 259 603 R 252 196 R 249 730

R 862 990 - R 863 739 R 259 910 R 252 503 R 250 037

R 863 740 - R 864 489 R 260 218 R 252 811 R 250 345

R 864 490 - R 865 239 R 260 525 R 253 118 R 250 652

R 865 240 - R 865 989 R 260 833 R 253 426 R 250 960

R 865 990 - R 866 739 R 261 140 R 253 733 R 251 267

R 866 740 - R 867 489 R 261 448 R 254 041 R 251 575

R 867 490 - R 868 239 R 261 755 R 254 348 R 251 882

R 868 240 - R 868 989 R 262 063 R 254 656 R 252 190

R 868 990 - R 869 739 R 262 370 R 254 963 R 252 497

R 869 740 - R 870 489 R 262 678 R 255 271 R 252 805

R 870 490 - R 871 239 R 262 985 R 255 578 R 253 112

R 871 240 - R 871 989 R 263 293 R 255 886 R 253 420

R 871 990 - R 872 739 R 263 600 R 256 193 R 253 727

R 872 740 - R 873 489 R 263 908 R 256 501 R 254 035

R 873 490 - R 874 239 R 264 215 R 256 808 R 254 342

R 874 240 - R 874 989 R 264 523 R 257 116 R 254 650

R 874 990 - R 875 739 R 264 830 R 257 423 R 254 957

R 875 740 - R 876 489 R 265 138 R 257 731 R 255 265

R 876 490 - R 877 239 R 265 445 R 258 038 R 255 572

R 877 240 - R 877 989 R 265 753 R 258 346 R 255 880

R 877 990 - R 878 739 R 266 060 R 258 653 R 256 187

R 878 740 - R 879 489 R 266 368 R 258 961 R 256 495

R 879 490 - R 880 239 R 266 675 R 259 268 R 256 802

R 880 240 - R 880 989 R 266 983 R 259 576 R 257 110

R 880 990 - R 881 739 R 267 290 R 259 883 R 257 417

R 881 740 - R 882 489 R 267 598 R 260 191 R 257 725

R 882 490 - R 883 239 R 267 905 R 260 498 R 258 032

R 883 240 - R 883 989 R 268 213 R 260 806 R 258 340

R 883 990 - R 884 739 R 268 520 R 261 113 R 258 647

R 884 740 - R 885 489 R 268 828 R 261 421 R 258 955

R 885 490 - R 886 239 R 269 135 R 261 728 R 259 262

R 886 240 - R 886 989 R 269 443 R 262 036 R 259 570

R 886 990 - R 887 739 R 269 750 R 262 343 R 259 877

R 887 740 - R 888 489 R 270 058 R 262 651 R 260 185

R 888 490 - R 889 239 R 270 365 R 262 958 R 260 492

R 889 240 - R 889 989 R 270 673 R 263 266 R 260 800

R 856 240 - R 889 989 TABLE D

If the table is inadequate: Add R270,673 (under 65), R263,266 (65 to 74) or R260,800 (over 75) to the result of [41% X (actual annual remuneration less R889,614.5)]. Apply rounding to the end result by disregarding the cents.

Note: R889,614.50 is the average between R889,240 and R889,989