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GUIDE FOR EMPLOYERS IN RESPECT OF TAX DEDUCTION TABLES 2014 TAX YEAR GUIDE FOR EMPLOYERS IN RESPECT OF TAX DEDUCTION TABLES (2014 TAX YEAR) PAYE-GEN-01-G01 Revision: 5 2013

PAYE-GEN-01-G01 - Guide for Employers in Respect of Tax Deduction Tables - External Guide

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GUIDE FOR EMPLOYERSIN RESPECT OF

TAX DEDUCTION TABLES

2014 TAX YEAR

GUIDE FOR EMPLOYERS IN RESPECT OF TAX DEDUCTION TABLES (2014 TAX YEAR)PAYE-GEN-01-G01

Revision: 5

2013

DISCLAIMERThe 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).

EFFECTIVE DATE 2013.06.07

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01

Revision: 5 Page 2 of 7

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 and must be applied by the employer. It further explains the different methods that employers are allowed to apply.

3 REFERENCES 3.1 LEGISLATION TYPE OF REFERENCE REFERENCE Legislation and Rules administered by SARS:

Paragraph 9(1), (2) and 10 of the 4th Schedule of the Income Tax Act No.58 of 1962 Tax Administration Act No. 28 of 2011: Section 1

Other Legislation: None 3.2 CROSS REFERENCES DOCUMENT # DOCUMENT TITLE APPLICABILITY GEN-GEN-07-FAQ01 Medical Tax Credits - External FAQ. All 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-AE-06-POL01-FAQ01 Completion and submission of CSV e@syFile™ Employer and ZipCentralFile reconciliation documents – External FAQ

All

PAYE-AE-06-POL01-FAQ02 Completion and submission of annual and interim reconciliation declarations – External FAQ

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-G04 Guide for employer in respect of Employees’ Tax All SDL-GEN-01-G01 Guide for employers in respect of the SDL All SDL-GEN-01-G01-FAQ01 SDL frequently asked questions All UIF-GEN-01-G01 Guide for employers in respect of the UIF All UIF-GEN-01-G01-FAQ01 UIF frequently asked questions All

EFFECTIVE DATE 2013.06.07

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01

Revision: 5 Page 3 of 7

4 DEFINITIONS AND ACRONYMS 4th Schedule • The Fourth Schedule to the Income Tax Act No 58 of 1962 Commissioner • The Commissioner for the South African Revenue Service Employees' Tax • An amount of tax that an employer must deduct from all regular or

periodic payments (remuneration), paid or which becomes payable to an employee

Employee • An employee for employees' tax purposes is defines as:

Any person (other than a company) who receives remuneration or to whom remuneration accrues

Any person who receives remuneration or to whom 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 Any person or class or category of person whom the Minister of

Finance by notice in the Government Gazette declares to be an employee for the purposes of this definition

Any director of a private company who is not otherwise included in terms of paragraph (a).

Employer • Any person who pays or is liable to pay any person any amount by way of remuneration, and any person responsible for the payment of any amount by way of remuneration, to a person under the provisions of a law or out of public funds (including the funds of any provincial council or any administration or undertaking of the State) or out of funds voted by Parliament or a 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 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.

Net remuneration • The balance of remuneration as determined under paragraph 2(4), excluding the following :

Remuneration received by an employee who incurred deductible

expenses in the production of income (the quantum of expenses can only be determined on assessment) only if the deduction exceeds 1% of that income

Remuneration which is under the provisions of section 7(2) deemed to be income that accrued to the spouse of the employee

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

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

Remuneration paid or payable to a director of a company or member of a close corporation

Travel allowance which is subject to employees' tax (minimum of 80% of the allowance)

An allowance or advance granted to the holder of any public office, which is subject to employees' tax (50% portion)

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

Any retirement fund lump sum benefit or retirement fund lump sum withdrawal benefit.

EFFECTIVE DATE 2013.06.07

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01

Revision: 5 Page 4 of 7

PAYE • Pay-As-You-Earn 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

SARS • The South African Revenue Service 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 4th 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.

5 RATES IF TAX PRESCRIBED BY THE COMMISSIONER Reference to the Act Paragraph 9(1), (2) and 10 of the 4th Schedule of the Income Tax Act No. 58 of 1962

the Income Tax 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 4th Schedule of the Income Tax Act, 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.

EFFECTIVE DATE 2013.06.07

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01

Revision: 5 Page 5 of 7

6 STATUTORY RATES OF TAX Statutory rates individuals  Taxable  income  (R)   Rates  of  tax  (R)  0 – 165 600 18% of each R1 165 601 – 258 750 29 808 + 25% of the amount above 165 600 258 751 – 358 110 53 096 + 30% of the amount above 258 750 358 111 – 500 940 82 904 + 35% of the amount above 358 110 500 941 – 638 600 132 894 + 38% of the amount above 500 940 638 601 and above 185 205 + 40% of the amount above 638 600 Tax rebates individuals Primary rebate R 12 080 Secondary rebate (for persons 65 years and older) R 6 750 Tertiary rebate (for persons 75 years and older) R 2 250 Medical Scheme Fees Tax Credit for persons below 65 years (see details below) Tax thresholds individuals (before taking any Medical Scheme Fees Tax Credit into account) Persons under 65 years R 67 111 Persons 65 years and older R104 611 Persons 75 years and older R117 111 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 2013, the Medical Scheme Fees Tax Credit for individuals is a credit which

applies in respect of contributions paid by the taxpayer, who will be below 65 years on the last day of the year of assessment, to a registered medical scheme. The amount of the 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 for taxpayers under 65 years of age For the taxpayer R 242 For the first dependant R 242 For each additional dependant R 162

7 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. All these methods are acceptable in terms of the Income Tax Act as long as the results are within the rules provided for in the Act.

Other computer programs

Employers may use computer programs that render results that are the same as 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

EFFECTIVE DATE 2013.06.07

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01

Revision: 5 Page 6 of 7

SARS.

8 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 200 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 .................................................................................. 2 200 Less: allowable pension fund contributions .................................... 60 Balance of remuneration ................................................................ 2 140 Employees’ Tax on balance of remuneration according to the weekly tables

Less: Medical Scheme Fees Tax Credit (R242+R242 p/m ÷ 4 weeks) …. Amount of Tax to be deducted ……………………………………………….

153 121

32 Fortnightly 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 ................................................................................ 4 980 Less: allowable pension fund contributions .................................... 120 Less: allowable retirement annuity fund contributions .................... 50 Balance of remuneration ................................................................ 4 810 Employees’ Tax on balance of remuneration according to the fortnightly tables.

Less: Medical Scheme Fees Tax Credit (R242+R242 p/m ÷ 2 weeks) …. Amount of Tax to be deducted ……………………………………………….

402 242 160

Monthly tables

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

Monthly salary ................................................................................ 11 500 Less: allowable pension fund contributions .................................... 375 Less: allowable retirement annuity fund contributions .................... 125 Balance of remuneration ................................................................ 11 000 Employees’ Tax on balance of remuneration according to the annual tables

Less: Medical Scheme Fees Tax Credit (R242+R242 pm)…. Amount of Tax to be deducted ……………………………………………….

974 484 490

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) ......................................................... 126 000 Less: allowable pension fund contributions .................................... 3 000 Balance of remuneration ................................................................ 123 000 Employees’ Tax on balance of remuneration according to the annual tables

Less: Medical Scheme Fees Tax Credit (R242+R242 pm x 12)…. Amount of Tax to be deducted ……………………………………………….

10 072 5 808 4 264

9 QUALITY RECORDS There are no prescribed quality records for this guide.

EFFECTIVE DATE 2013.06.07

GUIDE FOR EMPLOYERS IN RESPECT OF

TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01

Revision: 5 Page 7 of 7

10 DOCUMENT MANAGEMENT Designation Name/Division Business Owner: GE Enterprise Business Enablement Policy Owner: GE Enterprise Business Enablement Author: P Khoncha Detail of change from previous revision:

Updated to include 2013 Budget Speech changes

Template number and revision:

POL-TM-07 - Rev 3

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 1 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 1 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 1 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 2 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 2 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 3 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 3 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 3 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 4 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 4 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 4 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 5 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 5 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 5 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 6 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 6 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 6 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 7 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 7 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 8 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 8 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 8 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 9 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 9 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 9 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 10 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 10 R 0 R 0

R 0 - R 1,347

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 11 R 0 R 0

R 1,548 - R 1,551 R 80,574 R 47 R 0 R 0

R 1,352 - R 1,355 R 70,382 R 11 R 0 R 0

R 1,552 - R 1,555 R 80,782 R 47 R 0 R 0

R 1,356 - R 1,359 R 70,590 R 12 R 0 R 0

R 1,556 - R 1,559 R 80,990 R 48 R 0 R 0

R 1,360 - R 1,363 R 70,798 R 13 R 0 R 0

R 1,560 - R 1,563 R 81,198 R 49 R 0 R 0

R 1,364 - R 1,367 R 71,006 R 13 R 0 R 0

R 1,564 - R 1,567 R 81,406 R 49 R 0 R 0

R 1,368 - R 1,371 R 71,214 R 14 R 0 R 0

R 1,568 - R 1,571 R 81,614 R 50 R 0 R 0

R 1,372 - R 1,375 R 71,422 R 15 R 0 R 0

R 1,572 - R 1,575 R 81,822 R 51 R 0 R 0

R 1,376 - R 1,379 R 71,630 R 16 R 0 R 0

R 1,576 - R 1,579 R 82,030 R 52 R 0 R 0

R 1,380 - R 1,383 R 71,838 R 16 R 0 R 0

R 1,580 - R 1,583 R 82,238 R 52 R 0 R 0

R 1,384 - R 1,387 R 72,046 R 17 R 0 R 0

R 1,584 - R 1,587 R 82,446 R 53 R 0 R 0

R 1,388 - R 1,391 R 72,254 R 18 R 0 R 0

R 1,588 - R 1,591 R 82,654 R 54 R 0 R 0

R 1,392 - R 1,395 R 72,462 R 19 R 0 R 0

R 1,592 - R 1,595 R 82,862 R 55 R 0 R 0

R 1,396 - R 1,399 R 72,670 R 19 R 0 R 0

R 1,596 - R 1,599 R 83,070 R 55 R 0 R 0

R 1,400 - R 1,403 R 72,878 R 20 R 0 R 0

R 1,600 - R 1,603 R 83,278 R 56 R 0 R 0

R 1,404 - R 1,407 R 73,086 R 21 R 0 R 0

R 1,604 - R 1,607 R 83,486 R 57 R 0 R 0

R 1,408 - R 1,411 R 73,294 R 21 R 0 R 0

R 1,608 - R 1,611 R 83,694 R 57 R 0 R 0

R 1,412 - R 1,415 R 73,502 R 22 R 0 R 0

R 1,612 - R 1,615 R 83,902 R 58 R 0 R 0

R 1,416 - R 1,419 R 73,710 R 23 R 0 R 0

R 1,616 - R 1,619 R 84,110 R 59 R 0 R 0

R 1,420 - R 1,423 R 73,918 R 24 R 0 R 0

R 1,620 - R 1,623 R 84,318 R 60 R 0 R 0

R 1,424 - R 1,427 R 74,126 R 24 R 0 R 0

R 1,624 - R 1,627 R 84,526 R 60 R 0 R 0

R 1,428 - R 1,431 R 74,334 R 25 R 0 R 0

R 1,628 - R 1,631 R 84,734 R 61 R 0 R 0

R 1,432 - R 1,435 R 74,542 R 26 R 0 R 0

R 1,632 - R 1,635 R 84,942 R 62 R 0 R 0

R 1,436 - R 1,439 R 74,750 R 26 R 0 R 0

R 1,636 - R 1,639 R 85,150 R 62 R 0 R 0

R 1,440 - R 1,443 R 74,958 R 27 R 0 R 0

R 1,640 - R 1,643 R 85,358 R 63 R 0 R 0

R 1,444 - R 1,447 R 75,166 R 28 R 0 R 0

R 1,644 - R 1,647 R 85,566 R 64 R 0 R 0

R 1,448 - R 1,451 R 75,374 R 29 R 0 R 0

R 1,648 - R 1,651 R 85,774 R 65 R 0 R 0

R 1,452 - R 1,455 R 75,582 R 29 R 0 R 0

R 1,652 - R 1,655 R 85,982 R 65 R 0 R 0

R 1,456 - R 1,459 R 75,790 R 30 R 0 R 0

R 1,656 - R 1,659 R 86,190 R 66 R 0 R 0

R 1,460 - R 1,463 R 75,998 R 31 R 0 R 0

R 1,660 - R 1,663 R 86,398 R 67 R 0 R 0

R 1,464 - R 1,467 R 76,206 R 31 R 0 R 0

R 1,664 - R 1,667 R 86,606 R 67 R 0 R 0

R 1,468 - R 1,471 R 76,414 R 32 R 0 R 0

R 1,668 - R 1,671 R 86,814 R 68 R 0 R 0

R 1,472 - R 1,475 R 76,622 R 33 R 0 R 0

R 1,672 - R 1,675 R 87,022 R 69 R 0 R 0

R 1,476 - R 1,479 R 76,830 R 34 R 0 R 0

R 1,676 - R 1,679 R 87,230 R 70 R 0 R 0

R 1,480 - R 1,483 R 77,038 R 34 R 0 R 0

R 1,680 - R 1,683 R 87,438 R 70 R 0 R 0

R 1,484 - R 1,487 R 77,246 R 35 R 0 R 0

R 1,684 - R 1,687 R 87,646 R 71 R 0 R 0

R 1,488 - R 1,491 R 77,454 R 36 R 0 R 0

R 1,688 - R 1,691 R 87,854 R 72 R 0 R 0

R 1,492 - R 1,495 R 77,662 R 37 R 0 R 0

R 1,692 - R 1,695 R 88,062 R 73 R 0 R 0

R 1,496 - R 1,499 R 77,870 R 37 R 0 R 0

R 1,696 - R 1,699 R 88,270 R 73 R 0 R 0

R 1,500 - R 1,503 R 78,078 R 38 R 0 R 0

R 1,700 - R 1,703 R 88,478 R 74 R 0 R 0

R 1,504 - R 1,507 R 78,286 R 39 R 0 R 0

R 1,704 - R 1,707 R 88,686 R 75 R 0 R 0

R 1,508 - R 1,511 R 78,494 R 39 R 0 R 0

R 1,708 - R 1,711 R 88,894 R 75 R 0 R 0

R 1,512 - R 1,515 R 78,702 R 40 R 0 R 0

R 1,712 - R 1,715 R 89,102 R 76 R 0 R 0

R 1,516 - R 1,519 R 78,910 R 41 R 0 R 0

R 1,716 - R 1,719 R 89,310 R 77 R 0 R 0

R 1,520 - R 1,523 R 79,118 R 42 R 0 R 0

R 1,720 - R 1,723 R 89,518 R 78 R 0 R 0

R 1,524 - R 1,527 R 79,326 R 42 R 0 R 0

R 1,724 - R 1,727 R 89,726 R 78 R 0 R 0

R 1,528 - R 1,531 R 79,534 R 43 R 0 R 0

R 1,728 - R 1,731 R 89,934 R 79 R 0 R 0

R 1,532 - R 1,535 R 79,742 R 44 R 0 R 0

R 1,732 - R 1,735 R 90,142 R 80 R 0 R 0

R 1,536 - R 1,539 R 79,950 R 44 R 0 R 0

R 1,736 - R 1,739 R 90,350 R 80 R 0 R 0

R 1,540 - R 1,543 R 80,158 R 45 R 0 R 0

R 1,740 - R 1,743 R 90,558 R 81 R 0 R 0

R 1,544 - R 1,547 R 80,366 R 46 R 0 R 0

R 1,744 - R 1,747 R 90,766 R 82 R 0 R 0

R 1,348 - R 1,747

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 83 R 0 R 0

R 2,048 - R 2,053 R 106,626 R 137 R 7 R 0

R 1,754 - R 1,759 R 91,338 R 84 R 0 R 0

R 2,054 - R 2,059 R 106,938 R 138 R 8 R 0

R 1,760 - R 1,765 R 91,650 R 85 R 0 R 0

R 2,060 - R 2,065 R 107,250 R 139 R 9 R 0

R 1,766 - R 1,771 R 91,962 R 86 R 0 R 0

R 2,066 - R 2,071 R 107,562 R 140 R 10 R 0

R 1,772 - R 1,777 R 92,274 R 87 R 0 R 0

R 2,072 - R 2,077 R 107,874 R 141 R 11 R 0

R 1,778 - R 1,783 R 92,586 R 88 R 0 R 0

R 2,078 - R 2,083 R 108,186 R 142 R 12 R 0

R 1,784 - R 1,789 R 92,898 R 89 R 0 R 0

R 2,084 - R 2,089 R 108,498 R 143 R 13 R 0

R 1,790 - R 1,795 R 93,210 R 90 R 0 R 0

R 2,090 - R 2,095 R 108,810 R 144 R 15 R 0

R 1,796 - R 1,801 R 93,522 R 91 R 0 R 0

R 2,096 - R 2,101 R 109,122 R 145 R 16 R 0

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

R 2,102 - R 2,107 R 109,434 R 147 R 17 R 0

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

R 2,108 - R 2,113 R 109,746 R 148 R 18 R 0

R 1,814 - R 1,819 R 94,458 R 95 R 0 R 0

R 2,114 - R 2,119 R 110,058 R 149 R 19 R 0

R 1,820 - R 1,825 R 94,770 R 96 R 0 R 0

R 2,120 - R 2,125 R 110,370 R 150 R 20 R 0

R 1,826 - R 1,831 R 95,082 R 97 R 0 R 0

R 2,126 - R 2,131 R 110,682 R 151 R 21 R 0

R 1,832 - R 1,837 R 95,394 R 98 R 0 R 0

R 2,132 - R 2,137 R 110,994 R 152 R 22 R 0

R 1,838 - R 1,843 R 95,706 R 99 R 0 R 0

R 2,138 - R 2,143 R 111,306 R 153 R 23 R 0

R 1,844 - R 1,849 R 96,018 R 100 R 0 R 0

R 2,144 - R 2,149 R 111,618 R 154 R 24 R 0

R 1,850 - R 1,855 R 96,330 R 101 R 0 R 0

R 2,150 - R 2,155 R 111,930 R 155 R 25 R 0

R 1,856 - R 1,861 R 96,642 R 102 R 0 R 0

R 2,156 - R 2,161 R 112,242 R 156 R 26 R 0

R 1,862 - R 1,867 R 96,954 R 103 R 0 R 0

R 2,162 - R 2,167 R 112,554 R 157 R 27 R 0

R 1,868 - R 1,873 R 97,266 R 104 R 0 R 0

R 2,168 - R 2,173 R 112,866 R 158 R 29 R 0

R 1,874 - R 1,879 R 97,578 R 105 R 0 R 0

R 2,174 - R 2,179 R 113,178 R 159 R 30 R 0

R 1,880 - R 1,885 R 97,890 R 107 R 0 R 0

R 2,180 - R 2,185 R 113,490 R 161 R 31 R 0

R 1,886 - R 1,891 R 98,202 R 108 R 0 R 0

R 2,186 - R 2,191 R 113,802 R 162 R 32 R 0

R 1,892 - R 1,897 R 98,514 R 109 R 0 R 0

R 2,192 - R 2,197 R 114,114 R 163 R 33 R 0

R 1,898 - R 1,903 R 98,826 R 110 R 0 R 0

R 2,198 - R 2,203 R 114,426 R 164 R 34 R 0

R 1,904 - R 1,909 R 99,138 R 111 R 0 R 0

R 2,204 - R 2,209 R 114,738 R 165 R 35 R 0

R 1,910 - R 1,915 R 99,450 R 112 R 0 R 0

R 2,210 - R 2,215 R 115,050 R 166 R 36 R 0

R 1,916 - R 1,921 R 99,762 R 113 R 0 R 0

R 2,216 - R 2,221 R 115,362 R 167 R 37 R 0

R 1,922 - R 1,927 R 100,074 R 114 R 0 R 0

R 2,222 - R 2,227 R 115,674 R 168 R 38 R 0

R 1,928 - R 1,933 R 100,386 R 115 R 0 R 0

R 2,228 - R 2,233 R 115,986 R 169 R 39 R 0

R 1,934 - R 1,939 R 100,698 R 116 R 0 R 0

R 2,234 - R 2,239 R 116,298 R 170 R 40 R 0

R 1,940 - R 1,945 R 101,010 R 117 R 0 R 0

R 2,240 - R 2,245 R 116,610 R 171 R 42 R 0

R 1,946 - R 1,951 R 101,322 R 118 R 0 R 0

R 2,246 - R 2,251 R 116,922 R 172 R 43 R 0

R 1,952 - R 1,957 R 101,634 R 120 R 0 R 0

R 2,252 - R 2,257 R 117,234 R 174 R 44 R 0

R 1,958 - R 1,963 R 101,946 R 121 R 0 R 0

R 2,258 - R 2,263 R 117,546 R 175 R 45 R 2

R 1,964 - R 1,969 R 102,258 R 122 R 0 R 0

R 2,264 - R 2,269 R 117,858 R 176 R 46 R 3

R 1,970 - R 1,975 R 102,570 R 123 R 0 R 0

R 2,270 - R 2,275 R 118,170 R 177 R 47 R 4

R 1,976 - R 1,981 R 102,882 R 124 R 0 R 0

R 2,276 - R 2,281 R 118,482 R 178 R 48 R 5

R 1,982 - R 1,987 R 103,194 R 125 R 0 R 0

R 2,282 - R 2,287 R 118,794 R 179 R 49 R 6

R 1,988 - R 1,993 R 103,506 R 126 R 0 R 0

R 2,288 - R 2,293 R 119,106 R 180 R 50 R 7

R 1,994 - R 1,999 R 103,818 R 127 R 0 R 0

R 2,294 - R 2,299 R 119,418 R 181 R 51 R 8

R 2,000 - R 2,005 R 104,130 R 128 R 0 R 0

R 2,300 - R 2,305 R 119,730 R 182 R 52 R 9

R 2,006 - R 2,011 R 104,442 R 129 R 0 R 0

R 2,306 - R 2,311 R 120,042 R 183 R 53 R 10

R 2,012 - R 2,017 R 104,754 R 130 R 0 R 0

R 2,312 - R 2,317 R 120,354 R 184 R 54 R 11

R 2,018 - R 2,023 R 105,066 R 131 R 2 R 0

R 2,318 - R 2,323 R 120,666 R 185 R 56 R 12

R 2,024 - R 2,029 R 105,378 R 132 R 3 R 0

R 2,324 - R 2,329 R 120,978 R 186 R 57 R 13

R 2,030 - R 2,035 R 105,690 R 134 R 4 R 0

R 2,330 - R 2,335 R 121,290 R 188 R 58 R 14

R 2,036 - R 2,041 R 106,002 R 135 R 5 R 0

R 2,336 - R 2,341 R 121,602 R 189 R 59 R 16

R 2,042 - R 2,047 R 106,314 R 136 R 6 R 0

R 2,342 - R 2,347 R 121,914 R 190 R 60 R 17

R 1,748 - R 2,347

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 191 R 61 R 18

R 2,648 - R 2,653 R 137,826 R 245 R 115 R 72

R 2,354 - R 2,359 R 122,538 R 192 R 62 R 19

R 2,654 - R 2,659 R 138,138 R 246 R 116 R 73

R 2,360 - R 2,365 R 122,850 R 193 R 63 R 20

R 2,660 - R 2,665 R 138,450 R 247 R 117 R 74

R 2,366 - R 2,371 R 123,162 R 194 R 64 R 21

R 2,666 - R 2,671 R 138,762 R 248 R 118 R 75

R 2,372 - R 2,377 R 123,474 R 195 R 65 R 22

R 2,672 - R 2,677 R 139,074 R 249 R 119 R 76

R 2,378 - R 2,383 R 123,786 R 196 R 66 R 23

R 2,678 - R 2,683 R 139,386 R 250 R 120 R 77

R 2,384 - R 2,389 R 124,098 R 197 R 67 R 24

R 2,684 - R 2,689 R 139,698 R 251 R 121 R 78

R 2,390 - R 2,395 R 124,410 R 198 R 69 R 25

R 2,690 - R 2,695 R 140,010 R 252 R 123 R 79

R 2,396 - R 2,401 R 124,722 R 199 R 70 R 26

R 2,696 - R 2,701 R 140,322 R 253 R 124 R 80

R 2,402 - R 2,407 R 125,034 R 201 R 71 R 27

R 2,702 - R 2,707 R 140,634 R 255 R 125 R 81

R 2,408 - R 2,413 R 125,346 R 202 R 72 R 29

R 2,708 - R 2,713 R 140,946 R 256 R 126 R 83

R 2,414 - R 2,419 R 125,658 R 203 R 73 R 30

R 2,714 - R 2,719 R 141,258 R 257 R 127 R 84

R 2,420 - R 2,425 R 125,970 R 204 R 74 R 31

R 2,720 - R 2,725 R 141,570 R 258 R 128 R 85

R 2,426 - R 2,431 R 126,282 R 205 R 75 R 32

R 2,726 - R 2,731 R 141,882 R 259 R 129 R 86

R 2,432 - R 2,437 R 126,594 R 206 R 76 R 33

R 2,732 - R 2,737 R 142,194 R 260 R 130 R 87

R 2,438 - R 2,443 R 126,906 R 207 R 77 R 34

R 2,738 - R 2,743 R 142,506 R 261 R 131 R 88

R 2,444 - R 2,449 R 127,218 R 208 R 78 R 35

R 2,744 - R 2,749 R 142,818 R 262 R 132 R 89

R 2,450 - R 2,455 R 127,530 R 209 R 79 R 36

R 2,750 - R 2,755 R 143,130 R 263 R 133 R 90

R 2,456 - R 2,461 R 127,842 R 210 R 80 R 37

R 2,756 - R 2,761 R 143,442 R 264 R 134 R 91

R 2,462 - R 2,467 R 128,154 R 211 R 81 R 38

R 2,762 - R 2,767 R 143,754 R 265 R 135 R 92

R 2,468 - R 2,473 R 128,466 R 212 R 83 R 39

R 2,768 - R 2,773 R 144,066 R 266 R 137 R 93

R 2,474 - R 2,479 R 128,778 R 213 R 84 R 40

R 2,774 - R 2,779 R 144,378 R 267 R 138 R 94

R 2,480 - R 2,485 R 129,090 R 215 R 85 R 41

R 2,780 - R 2,785 R 144,690 R 269 R 139 R 95

R 2,486 - R 2,491 R 129,402 R 216 R 86 R 43

R 2,786 - R 2,791 R 145,002 R 270 R 140 R 97

R 2,492 - R 2,497 R 129,714 R 217 R 87 R 44

R 2,792 - R 2,797 R 145,314 R 271 R 141 R 98

R 2,498 - R 2,503 R 130,026 R 218 R 88 R 45

R 2,798 - R 2,803 R 145,626 R 272 R 142 R 99

R 2,504 - R 2,509 R 130,338 R 219 R 89 R 46

R 2,804 - R 2,809 R 145,938 R 273 R 143 R 100

R 2,510 - R 2,515 R 130,650 R 220 R 90 R 47

R 2,810 - R 2,815 R 146,250 R 274 R 144 R 101

R 2,516 - R 2,521 R 130,962 R 221 R 91 R 48

R 2,816 - R 2,821 R 146,562 R 275 R 145 R 102

R 2,522 - R 2,527 R 131,274 R 222 R 92 R 49

R 2,822 - R 2,827 R 146,874 R 276 R 146 R 103

R 2,528 - R 2,533 R 131,586 R 223 R 93 R 50

R 2,828 - R 2,833 R 147,186 R 277 R 147 R 104

R 2,534 - R 2,539 R 131,898 R 224 R 94 R 51

R 2,834 - R 2,839 R 147,498 R 278 R 148 R 105

R 2,540 - R 2,545 R 132,210 R 225 R 96 R 52

R 2,840 - R 2,845 R 147,810 R 279 R 150 R 106

R 2,546 - R 2,551 R 132,522 R 226 R 97 R 53

R 2,846 - R 2,851 R 148,122 R 280 R 151 R 107

R 2,552 - R 2,557 R 132,834 R 228 R 98 R 54

R 2,852 - R 2,857 R 148,434 R 282 R 152 R 108

R 2,558 - R 2,563 R 133,146 R 229 R 99 R 56

R 2,858 - R 2,863 R 148,746 R 283 R 153 R 110

R 2,564 - R 2,569 R 133,458 R 230 R 100 R 57

R 2,864 - R 2,869 R 149,058 R 284 R 154 R 111

R 2,570 - R 2,575 R 133,770 R 231 R 101 R 58

R 2,870 - R 2,875 R 149,370 R 285 R 155 R 112

R 2,576 - R 2,581 R 134,082 R 232 R 102 R 59

R 2,876 - R 2,881 R 149,682 R 286 R 156 R 113

R 2,582 - R 2,587 R 134,394 R 233 R 103 R 60

R 2,882 - R 2,887 R 149,994 R 287 R 157 R 114

R 2,588 - R 2,593 R 134,706 R 234 R 104 R 61

R 2,888 - R 2,893 R 150,306 R 288 R 158 R 115

R 2,594 - R 2,599 R 135,018 R 235 R 105 R 62

R 2,894 - R 2,899 R 150,618 R 289 R 159 R 116

R 2,600 - R 2,605 R 135,330 R 236 R 106 R 63

R 2,900 - R 2,905 R 150,930 R 290 R 160 R 117

R 2,606 - R 2,611 R 135,642 R 237 R 107 R 64

R 2,906 - R 2,911 R 151,242 R 291 R 161 R 118

R 2,612 - R 2,617 R 135,954 R 238 R 108 R 65

R 2,912 - R 2,917 R 151,554 R 292 R 162 R 119

R 2,618 - R 2,623 R 136,266 R 239 R 110 R 66

R 2,918 - R 2,923 R 151,866 R 293 R 164 R 120

R 2,624 - R 2,629 R 136,578 R 240 R 111 R 67

R 2,924 - R 2,929 R 152,178 R 294 R 165 R 121

R 2,630 - R 2,635 R 136,890 R 242 R 112 R 68

R 2,930 - R 2,935 R 152,490 R 296 R 166 R 122

R 2,636 - R 2,641 R 137,202 R 243 R 113 R 70

R 2,936 - R 2,941 R 152,802 R 297 R 167 R 124

R 2,642 - R 2,647 R 137,514 R 244 R 114 R 71

R 2,942 - R 2,947 R 153,114 R 298 R 168 R 125

R 2,348 - R 2,947

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 299 R 169 R 126

R 3,248 - R 3,253 R 169,026 R 357 R 228 R 184

R 2,954 - R 2,959 R 153,738 R 300 R 170 R 127

R 3,254 - R 3,259 R 169,338 R 359 R 229 R 186

R 2,960 - R 2,965 R 154,050 R 301 R 171 R 128

R 3,260 - R 3,265 R 169,650 R 360 R 231 R 187

R 2,966 - R 2,971 R 154,362 R 302 R 172 R 129

R 3,266 - R 3,271 R 169,962 R 362 R 232 R 189

R 2,972 - R 2,977 R 154,674 R 303 R 173 R 130

R 3,272 - R 3,277 R 170,274 R 363 R 234 R 190

R 2,978 - R 2,983 R 154,986 R 304 R 174 R 131

R 3,278 - R 3,283 R 170,586 R 365 R 235 R 192

R 2,984 - R 2,989 R 155,298 R 305 R 175 R 132

R 3,284 - R 3,289 R 170,898 R 366 R 237 R 193

R 2,990 - R 2,995 R 155,610 R 306 R 177 R 133

R 3,290 - R 3,295 R 171,210 R 368 R 238 R 195

R 2,996 - R 3,001 R 155,922 R 307 R 178 R 134

R 3,296 - R 3,301 R 171,522 R 369 R 240 R 196

R 3,002 - R 3,007 R 156,234 R 309 R 179 R 135

R 3,302 - R 3,307 R 171,834 R 371 R 241 R 198

R 3,008 - R 3,013 R 156,546 R 310 R 180 R 137

R 3,308 - R 3,313 R 172,146 R 372 R 243 R 199

R 3,014 - R 3,019 R 156,858 R 311 R 181 R 138

R 3,314 - R 3,319 R 172,458 R 374 R 244 R 201

R 3,020 - R 3,025 R 157,170 R 312 R 182 R 139

R 3,320 - R 3,325 R 172,770 R 375 R 246 R 202

R 3,026 - R 3,031 R 157,482 R 313 R 183 R 140

R 3,326 - R 3,331 R 173,082 R 377 R 247 R 204

R 3,032 - R 3,037 R 157,794 R 314 R 184 R 141

R 3,332 - R 3,337 R 173,394 R 378 R 249 R 205

R 3,038 - R 3,043 R 158,106 R 315 R 185 R 142

R 3,338 - R 3,343 R 173,706 R 380 R 250 R 207

R 3,044 - R 3,049 R 158,418 R 316 R 186 R 143

R 3,344 - R 3,349 R 174,018 R 381 R 252 R 208

R 3,050 - R 3,055 R 158,730 R 317 R 187 R 144

R 3,350 - R 3,355 R 174,330 R 383 R 253 R 210

R 3,056 - R 3,061 R 159,042 R 318 R 188 R 145

R 3,356 - R 3,361 R 174,642 R 384 R 255 R 211

R 3,062 - R 3,067 R 159,354 R 319 R 189 R 146

R 3,362 - R 3,367 R 174,954 R 386 R 256 R 213

R 3,068 - R 3,073 R 159,666 R 320 R 191 R 147

R 3,368 - R 3,373 R 175,266 R 387 R 258 R 214

R 3,074 - R 3,079 R 159,978 R 321 R 192 R 148

R 3,374 - R 3,379 R 175,578 R 389 R 259 R 216

R 3,080 - R 3,085 R 160,290 R 323 R 193 R 149

R 3,380 - R 3,385 R 175,890 R 390 R 261 R 217

R 3,086 - R 3,091 R 160,602 R 324 R 194 R 151

R 3,386 - R 3,391 R 176,202 R 392 R 262 R 219

R 3,092 - R 3,097 R 160,914 R 325 R 195 R 152

R 3,392 - R 3,397 R 176,514 R 393 R 264 R 220

R 3,098 - R 3,103 R 161,226 R 326 R 196 R 153

R 3,398 - R 3,403 R 176,826 R 395 R 265 R 222

R 3,104 - R 3,109 R 161,538 R 327 R 197 R 154

R 3,404 - R 3,409 R 177,138 R 396 R 267 R 223

R 3,110 - R 3,115 R 161,850 R 328 R 198 R 155

R 3,410 - R 3,415 R 177,450 R 398 R 268 R 225

R 3,116 - R 3,121 R 162,162 R 329 R 199 R 156

R 3,416 - R 3,421 R 177,762 R 399 R 270 R 226

R 3,122 - R 3,127 R 162,474 R 330 R 200 R 157

R 3,422 - R 3,427 R 178,074 R 401 R 271 R 228

R 3,128 - R 3,133 R 162,786 R 331 R 201 R 158

R 3,428 - R 3,433 R 178,386 R 402 R 273 R 229

R 3,134 - R 3,139 R 163,098 R 332 R 202 R 159

R 3,434 - R 3,439 R 178,698 R 404 R 274 R 231

R 3,140 - R 3,145 R 163,410 R 333 R 204 R 160

R 3,440 - R 3,445 R 179,010 R 405 R 276 R 232

R 3,146 - R 3,151 R 163,722 R 334 R 205 R 161

R 3,446 - R 3,451 R 179,322 R 407 R 277 R 234

R 3,152 - R 3,157 R 164,034 R 336 R 206 R 162

R 3,452 - R 3,457 R 179,634 R 408 R 279 R 235

R 3,158 - R 3,163 R 164,346 R 337 R 207 R 164

R 3,458 - R 3,463 R 179,946 R 410 R 280 R 237

R 3,164 - R 3,169 R 164,658 R 338 R 208 R 165

R 3,464 - R 3,469 R 180,258 R 411 R 282 R 238

R 3,170 - R 3,175 R 164,970 R 339 R 209 R 166

R 3,470 - R 3,475 R 180,570 R 413 R 283 R 240

R 3,176 - R 3,181 R 165,282 R 340 R 210 R 167

R 3,476 - R 3,481 R 180,882 R 414 R 285 R 241

R 3,182 - R 3,187 R 165,594 R 341 R 211 R 168

R 3,482 - R 3,487 R 181,194 R 416 R 286 R 243

R 3,188 - R 3,193 R 165,906 R 342 R 213 R 169

R 3,488 - R 3,493 R 181,506 R 417 R 288 R 244

R 3,194 - R 3,199 R 166,218 R 344 R 214 R 171

R 3,494 - R 3,499 R 181,818 R 419 R 289 R 246

R 3,200 - R 3,205 R 166,530 R 345 R 216 R 172

R 3,500 - R 3,505 R 182,130 R 420 R 291 R 247

R 3,206 - R 3,211 R 166,842 R 347 R 217 R 174

R 3,506 - R 3,511 R 182,442 R 422 R 292 R 249

R 3,212 - R 3,217 R 167,154 R 348 R 219 R 175

R 3,512 - R 3,517 R 182,754 R 423 R 294 R 250

R 3,218 - R 3,223 R 167,466 R 350 R 220 R 177

R 3,518 - R 3,523 R 183,066 R 425 R 295 R 252

R 3,224 - R 3,229 R 167,778 R 351 R 222 R 178

R 3,524 - R 3,529 R 183,378 R 426 R 297 R 253

R 3,230 - R 3,235 R 168,090 R 353 R 223 R 180

R 3,530 - R 3,535 R 183,690 R 428 R 298 R 255

R 3,236 - R 3,241 R 168,402 R 354 R 225 R 181

R 3,536 - R 3,541 R 184,002 R 429 R 300 R 256

R 3,242 - R 3,247 R 168,714 R 356 R 226 R 183

R 3,542 - R 3,547 R 184,314 R 431 R 301 R 258

R 2,948 - R 3,547

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 433 R 303 R 260

R 4,098 - R 4,108 R 213,356 R 571 R 441 R 397

R 3,559 - R 3,569 R 185,328 R 436 R 306 R 263

R 4,109 - R 4,119 R 213,928 R 573 R 443 R 400

R 3,570 - R 3,580 R 185,900 R 439 R 309 R 265

R 4,120 - R 4,130 R 214,500 R 576 R 446 R 403

R 3,581 - R 3,591 R 186,472 R 441 R 311 R 268

R 4,131 - R 4,141 R 215,072 R 579 R 449 R 406

R 3,592 - R 3,602 R 187,044 R 444 R 314 R 271

R 4,142 - R 4,152 R 215,644 R 582 R 452 R 408

R 3,603 - R 3,613 R 187,616 R 447 R 317 R 274

R 4,153 - R 4,163 R 216,216 R 584 R 454 R 411

R 3,614 - R 3,624 R 188,188 R 450 R 320 R 276

R 4,164 - R 4,174 R 216,788 R 587 R 457 R 414

R 3,625 - R 3,635 R 188,760 R 452 R 322 R 279

R 4,175 - R 4,185 R 217,360 R 590 R 460 R 417

R 3,636 - R 3,646 R 189,332 R 455 R 325 R 282

R 4,186 - R 4,196 R 217,932 R 593 R 463 R 419

R 3,647 - R 3,657 R 189,904 R 458 R 328 R 285

R 4,197 - R 4,207 R 218,504 R 595 R 465 R 422

R 3,658 - R 3,668 R 190,476 R 461 R 331 R 287

R 4,208 - R 4,218 R 219,076 R 598 R 468 R 425

R 3,669 - R 3,679 R 191,048 R 463 R 333 R 290

R 4,219 - R 4,229 R 219,648 R 601 R 471 R 428

R 3,680 - R 3,690 R 191,620 R 466 R 336 R 293

R 4,230 - R 4,240 R 220,220 R 604 R 474 R 430

R 3,691 - R 3,701 R 192,192 R 469 R 339 R 296

R 4,241 - R 4,251 R 220,792 R 606 R 476 R 433

R 3,702 - R 3,712 R 192,764 R 472 R 342 R 298

R 4,252 - R 4,262 R 221,364 R 609 R 479 R 436

R 3,713 - R 3,723 R 193,336 R 474 R 344 R 301

R 4,263 - R 4,273 R 221,936 R 612 R 482 R 439

R 3,724 - R 3,734 R 193,908 R 477 R 347 R 304

R 4,274 - R 4,284 R 222,508 R 615 R 485 R 441

R 3,735 - R 3,745 R 194,480 R 480 R 350 R 307

R 4,285 - R 4,295 R 223,080 R 617 R 487 R 444

R 3,746 - R 3,756 R 195,052 R 483 R 353 R 309

R 4,296 - R 4,306 R 223,652 R 620 R 490 R 447

R 3,757 - R 3,767 R 195,624 R 485 R 355 R 312

R 4,307 - R 4,317 R 224,224 R 623 R 493 R 450

R 3,768 - R 3,778 R 196,196 R 488 R 358 R 315

R 4,318 - R 4,328 R 224,796 R 626 R 496 R 452

R 3,779 - R 3,789 R 196,768 R 491 R 361 R 318

R 4,329 - R 4,339 R 225,368 R 628 R 498 R 455

R 3,790 - R 3,800 R 197,340 R 494 R 364 R 320

R 4,340 - R 4,350 R 225,940 R 631 R 501 R 458

R 3,801 - R 3,811 R 197,912 R 496 R 366 R 323

R 4,351 - R 4,361 R 226,512 R 634 R 504 R 461

R 3,812 - R 3,822 R 198,484 R 499 R 369 R 326

R 4,362 - R 4,372 R 227,084 R 637 R 507 R 463

R 3,823 - R 3,833 R 199,056 R 502 R 372 R 329

R 4,373 - R 4,383 R 227,656 R 639 R 509 R 466

R 3,834 - R 3,844 R 199,628 R 505 R 375 R 331

R 4,384 - R 4,394 R 228,228 R 642 R 512 R 469

R 3,845 - R 3,855 R 200,200 R 507 R 377 R 334

R 4,395 - R 4,405 R 228,800 R 645 R 515 R 472

R 3,856 - R 3,866 R 200,772 R 510 R 380 R 337

R 4,406 - R 4,416 R 229,372 R 648 R 518 R 474

R 3,867 - R 3,877 R 201,344 R 513 R 383 R 340

R 4,417 - R 4,427 R 229,944 R 650 R 520 R 477

R 3,878 - R 3,888 R 201,916 R 516 R 386 R 342

R 4,428 - R 4,438 R 230,516 R 653 R 523 R 480

R 3,889 - R 3,899 R 202,488 R 518 R 388 R 345

R 4,439 - R 4,449 R 231,088 R 656 R 526 R 483

R 3,900 - R 3,910 R 203,060 R 521 R 391 R 348

R 4,450 - R 4,460 R 231,660 R 659 R 529 R 485

R 3,911 - R 3,921 R 203,632 R 524 R 394 R 351

R 4,461 - R 4,471 R 232,232 R 661 R 531 R 488

R 3,922 - R 3,932 R 204,204 R 527 R 397 R 353

R 4,472 - R 4,482 R 232,804 R 664 R 534 R 491

R 3,933 - R 3,943 R 204,776 R 529 R 399 R 356

R 4,483 - R 4,493 R 233,376 R 667 R 537 R 494

R 3,944 - R 3,954 R 205,348 R 532 R 402 R 359

R 4,494 - R 4,504 R 233,948 R 670 R 540 R 496

R 3,955 - R 3,965 R 205,920 R 535 R 405 R 362

R 4,505 - R 4,515 R 234,520 R 672 R 542 R 499

R 3,966 - R 3,976 R 206,492 R 538 R 408 R 364

R 4,516 - R 4,526 R 235,092 R 675 R 545 R 502

R 3,977 - R 3,987 R 207,064 R 540 R 410 R 367

R 4,527 - R 4,537 R 235,664 R 678 R 548 R 505

R 3,988 - R 3,998 R 207,636 R 543 R 413 R 370

R 4,538 - R 4,548 R 236,236 R 681 R 551 R 507

R 3,999 - R 4,009 R 208,208 R 546 R 416 R 373

R 4,549 - R 4,559 R 236,808 R 683 R 553 R 510

R 4,010 - R 4,020 R 208,780 R 549 R 419 R 375

R 4,560 - R 4,570 R 237,380 R 686 R 556 R 513

R 4,021 - R 4,031 R 209,352 R 551 R 421 R 378

R 4,571 - R 4,581 R 237,952 R 689 R 559 R 516

R 4,032 - R 4,042 R 209,924 R 554 R 424 R 381

R 4,582 - R 4,592 R 238,524 R 692 R 562 R 518

R 4,043 - R 4,053 R 210,496 R 557 R 427 R 384

R 4,593 - R 4,603 R 239,096 R 694 R 564 R 521

R 4,054 - R 4,064 R 211,068 R 560 R 430 R 386

R 4,604 - R 4,614 R 239,668 R 697 R 567 R 524

R 4,065 - R 4,075 R 211,640 R 562 R 432 R 389

R 4,615 - R 4,625 R 240,240 R 700 R 570 R 527

R 4,076 - R 4,086 R 212,212 R 565 R 435 R 392

R 4,626 - R 4,636 R 240,812 R 703 R 573 R 529

R 4,087 - R 4,097 R 212,784 R 568 R 438 R 395

R 4,637 - R 4,647 R 241,384 R 705 R 575 R 532

R 3,548 - R 4,647

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 708 R 578 R 535

R 5,198 - R 5,208 R 270,556 R 857 R 727 R 684

R 4,659 - R 4,669 R 242,528 R 711 R 581 R 538

R 5,209 - R 5,219 R 271,128 R 860 R 730 R 687

R 4,670 - R 4,680 R 243,100 R 714 R 584 R 540

R 5,220 - R 5,230 R 271,700 R 863 R 734 R 690

R 4,681 - R 4,691 R 243,672 R 716 R 586 R 543

R 5,231 - R 5,241 R 272,272 R 867 R 737 R 694

R 4,692 - R 4,702 R 244,244 R 719 R 589 R 546

R 5,242 - R 5,252 R 272,844 R 870 R 740 R 697

R 4,703 - R 4,713 R 244,816 R 722 R 592 R 549

R 5,253 - R 5,263 R 273,416 R 873 R 744 R 700

R 4,714 - R 4,724 R 245,388 R 725 R 595 R 551

R 5,264 - R 5,274 R 273,988 R 877 R 747 R 704

R 4,725 - R 4,735 R 245,960 R 727 R 597 R 554

R 5,275 - R 5,285 R 274,560 R 880 R 750 R 707

R 4,736 - R 4,746 R 246,532 R 730 R 600 R 557

R 5,286 - R 5,296 R 275,132 R 883 R 753 R 710

R 4,747 - R 4,757 R 247,104 R 733 R 603 R 560

R 5,297 - R 5,307 R 275,704 R 887 R 757 R 714

R 4,758 - R 4,768 R 247,676 R 736 R 606 R 562

R 5,308 - R 5,318 R 276,276 R 890 R 760 R 717

R 4,769 - R 4,779 R 248,248 R 738 R 608 R 565

R 5,319 - R 5,329 R 276,848 R 893 R 763 R 720

R 4,780 - R 4,790 R 248,820 R 741 R 611 R 568

R 5,330 - R 5,340 R 277,420 R 896 R 767 R 723

R 4,791 - R 4,801 R 249,392 R 744 R 614 R 571

R 5,341 - R 5,351 R 277,992 R 900 R 770 R 727

R 4,802 - R 4,812 R 249,964 R 747 R 617 R 573

R 5,352 - R 5,362 R 278,564 R 903 R 773 R 730

R 4,813 - R 4,823 R 250,536 R 749 R 619 R 576

R 5,363 - R 5,373 R 279,136 R 906 R 777 R 733

R 4,824 - R 4,834 R 251,108 R 752 R 622 R 579

R 5,374 - R 5,384 R 279,708 R 910 R 780 R 737

R 4,835 - R 4,845 R 251,680 R 755 R 625 R 582

R 5,385 - R 5,395 R 280,280 R 913 R 783 R 740

R 4,846 - R 4,856 R 252,252 R 758 R 628 R 584

R 5,396 - R 5,406 R 280,852 R 916 R 786 R 743

R 4,857 - R 4,867 R 252,824 R 760 R 630 R 587

R 5,407 - R 5,417 R 281,424 R 920 R 790 R 747

R 4,868 - R 4,878 R 253,396 R 763 R 633 R 590

R 5,418 - R 5,428 R 281,996 R 923 R 793 R 750

R 4,879 - R 4,889 R 253,968 R 766 R 636 R 593

R 5,429 - R 5,439 R 282,568 R 926 R 796 R 753

R 4,890 - R 4,900 R 254,540 R 769 R 639 R 595

R 5,440 - R 5,450 R 283,140 R 929 R 800 R 756

R 4,901 - R 4,911 R 255,112 R 771 R 641 R 598

R 5,451 - R 5,461 R 283,712 R 933 R 803 R 760

R 4,912 - R 4,922 R 255,684 R 774 R 644 R 601

R 5,462 - R 5,472 R 284,284 R 936 R 806 R 763

R 4,923 - R 4,933 R 256,256 R 777 R 647 R 604

R 5,473 - R 5,483 R 284,856 R 939 R 810 R 766

R 4,934 - R 4,944 R 256,828 R 780 R 650 R 606

R 5,484 - R 5,494 R 285,428 R 943 R 813 R 770

R 4,945 - R 4,955 R 257,400 R 782 R 652 R 609

R 5,495 - R 5,505 R 286,000 R 946 R 816 R 773

R 4,956 - R 4,966 R 257,972 R 785 R 655 R 612

R 5,506 - R 5,516 R 286,572 R 949 R 819 R 776

R 4,967 - R 4,977 R 258,544 R 788 R 658 R 615

R 5,517 - R 5,527 R 287,144 R 953 R 823 R 780

R 4,978 - R 4,988 R 259,116 R 791 R 661 R 618

R 5,528 - R 5,538 R 287,716 R 956 R 826 R 783

R 4,989 - R 4,999 R 259,688 R 794 R 664 R 621

R 5,539 - R 5,549 R 288,288 R 959 R 829 R 786

R 5,000 - R 5,010 R 260,260 R 797 R 668 R 624

R 5,550 - R 5,560 R 288,860 R 962 R 833 R 789

R 5,011 - R 5,021 R 260,832 R 801 R 671 R 628

R 5,561 - R 5,571 R 289,432 R 966 R 836 R 793

R 5,022 - R 5,032 R 261,404 R 804 R 674 R 631

R 5,572 - R 5,582 R 290,004 R 969 R 839 R 796

R 5,033 - R 5,043 R 261,976 R 807 R 678 R 634

R 5,583 - R 5,593 R 290,576 R 972 R 843 R 799

R 5,044 - R 5,054 R 262,548 R 811 R 681 R 638

R 5,594 - R 5,604 R 291,148 R 976 R 846 R 803

R 5,055 - R 5,065 R 263,120 R 814 R 684 R 641

R 5,605 - R 5,615 R 291,720 R 979 R 849 R 806

R 5,066 - R 5,076 R 263,692 R 817 R 687 R 644

R 5,616 - R 5,626 R 292,292 R 982 R 852 R 809

R 5,077 - R 5,087 R 264,264 R 821 R 691 R 648

R 5,627 - R 5,637 R 292,864 R 986 R 856 R 813

R 5,088 - R 5,098 R 264,836 R 824 R 694 R 651

R 5,638 - R 5,648 R 293,436 R 989 R 859 R 816

R 5,099 - R 5,109 R 265,408 R 827 R 697 R 654

R 5,649 - R 5,659 R 294,008 R 992 R 862 R 819

R 5,110 - R 5,120 R 265,980 R 830 R 701 R 657

R 5,660 - R 5,670 R 294,580 R 995 R 866 R 822

R 5,121 - R 5,131 R 266,552 R 834 R 704 R 661

R 5,671 - R 5,681 R 295,152 R 999 R 869 R 826

R 5,132 - R 5,142 R 267,124 R 837 R 707 R 664

R 5,682 - R 5,692 R 295,724 R 1,002 R 872 R 829

R 5,143 - R 5,153 R 267,696 R 840 R 711 R 667

R 5,693 - R 5,703 R 296,296 R 1,005 R 876 R 832

R 5,154 - R 5,164 R 268,268 R 844 R 714 R 671

R 5,704 - R 5,714 R 296,868 R 1,009 R 879 R 836

R 5,165 - R 5,175 R 268,840 R 847 R 717 R 674

R 5,715 - R 5,725 R 297,440 R 1,012 R 882 R 839

R 5,176 - R 5,186 R 269,412 R 850 R 720 R 677

R 5,726 - R 5,736 R 298,012 R 1,015 R 885 R 842

R 5,187 - R 5,197 R 269,984 R 854 R 724 R 681

R 5,737 - R 5,747 R 298,584 R 1,019 R 889 R 846

R 4,648 - R 5,747

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 1,023 R 893 R 850

R 6,548 - R 6,563 R 340,886 R 1,263 R 1,133 R 1,090

R 5,764 - R 5,779 R 300,118 R 1,027 R 898 R 854

R 6,564 - R 6,579 R 341,718 R 1,267 R 1,138 R 1,094

R 5,780 - R 5,795 R 300,950 R 1,032 R 902 R 859

R 6,580 - R 6,595 R 342,550 R 1,272 R 1,142 R 1,099

R 5,796 - R 5,811 R 301,782 R 1,037 R 907 R 864

R 6,596 - R 6,611 R 343,382 R 1,277 R 1,147 R 1,104

R 5,812 - R 5,827 R 302,614 R 1,042 R 912 R 869

R 6,612 - R 6,627 R 344,214 R 1,282 R 1,152 R 1,109

R 5,828 - R 5,843 R 303,446 R 1,047 R 917 R 874

R 6,628 - R 6,643 R 345,046 R 1,287 R 1,157 R 1,114

R 5,844 - R 5,859 R 304,278 R 1,051 R 922 R 878

R 6,644 - R 6,659 R 345,878 R 1,291 R 1,162 R 1,118

R 5,860 - R 5,875 R 305,110 R 1,056 R 926 R 883

R 6,660 - R 6,675 R 346,710 R 1,296 R 1,166 R 1,123

R 5,876 - R 5,891 R 305,942 R 1,061 R 931 R 888

R 6,676 - R 6,691 R 347,542 R 1,301 R 1,171 R 1,128

R 5,892 - R 5,907 R 306,774 R 1,066 R 936 R 893

R 6,692 - R 6,707 R 348,374 R 1,306 R 1,176 R 1,133

R 5,908 - R 5,923 R 307,606 R 1,071 R 941 R 898

R 6,708 - R 6,723 R 349,206 R 1,311 R 1,181 R 1,138

R 5,924 - R 5,939 R 308,438 R 1,075 R 946 R 902

R 6,724 - R 6,739 R 350,038 R 1,315 R 1,186 R 1,142

R 5,940 - R 5,955 R 309,270 R 1,080 R 950 R 907

R 6,740 - R 6,755 R 350,870 R 1,320 R 1,190 R 1,147

R 5,956 - R 5,971 R 310,102 R 1,085 R 955 R 912

R 6,756 - R 6,771 R 351,702 R 1,325 R 1,195 R 1,152

R 5,972 - R 5,987 R 310,934 R 1,090 R 960 R 917

R 6,772 - R 6,787 R 352,534 R 1,330 R 1,200 R 1,157

R 5,988 - R 6,003 R 311,766 R 1,095 R 965 R 922

R 6,788 - R 6,803 R 353,366 R 1,335 R 1,205 R 1,162

R 6,004 - R 6,019 R 312,598 R 1,099 R 970 R 926

R 6,804 - R 6,819 R 354,198 R 1,339 R 1,210 R 1,166

R 6,020 - R 6,035 R 313,430 R 1,104 R 974 R 931

R 6,820 - R 6,835 R 355,030 R 1,344 R 1,214 R 1,171

R 6,036 - R 6,051 R 314,262 R 1,109 R 979 R 936

R 6,836 - R 6,851 R 355,862 R 1,349 R 1,219 R 1,176

R 6,052 - R 6,067 R 315,094 R 1,114 R 984 R 941

R 6,852 - R 6,867 R 356,694 R 1,354 R 1,224 R 1,181

R 6,068 - R 6,083 R 315,926 R 1,119 R 989 R 946

R 6,868 - R 6,883 R 357,526 R 1,359 R 1,229 R 1,186

R 6,084 - R 6,099 R 316,758 R 1,123 R 994 R 950

R 6,884 - R 6,899 R 358,358 R 1,364 R 1,234 R 1,191

R 6,100 - R 6,115 R 317,590 R 1,128 R 998 R 955

R 6,900 - R 6,915 R 359,190 R 1,369 R 1,239 R 1,196

R 6,116 - R 6,131 R 318,422 R 1,133 R 1,003 R 960

R 6,916 - R 6,931 R 360,022 R 1,375 R 1,245 R 1,202

R 6,132 - R 6,147 R 319,254 R 1,138 R 1,008 R 965

R 6,932 - R 6,947 R 360,854 R 1,380 R 1,251 R 1,207

R 6,148 - R 6,163 R 320,086 R 1,143 R 1,013 R 970

R 6,948 - R 6,963 R 361,686 R 1,386 R 1,256 R 1,213

R 6,164 - R 6,179 R 320,918 R 1,147 R 1,018 R 974

R 6,964 - R 6,979 R 362,518 R 1,392 R 1,262 R 1,219

R 6,180 - R 6,195 R 321,750 R 1,152 R 1,022 R 979

R 6,980 - R 6,995 R 363,350 R 1,397 R 1,267 R 1,224

R 6,196 - R 6,211 R 322,582 R 1,157 R 1,027 R 984

R 6,996 - R 7,011 R 364,182 R 1,403 R 1,273 R 1,230

R 6,212 - R 6,227 R 323,414 R 1,162 R 1,032 R 989

R 7,012 - R 7,027 R 365,014 R 1,408 R 1,279 R 1,235

R 6,228 - R 6,243 R 324,246 R 1,167 R 1,037 R 994

R 7,028 - R 7,043 R 365,846 R 1,414 R 1,284 R 1,241

R 6,244 - R 6,259 R 325,078 R 1,171 R 1,042 R 998

R 7,044 - R 7,059 R 366,678 R 1,420 R 1,290 R 1,247

R 6,260 - R 6,275 R 325,910 R 1,176 R 1,046 R 1,003

R 7,060 - R 7,075 R 367,510 R 1,425 R 1,295 R 1,252

R 6,276 - R 6,291 R 326,742 R 1,181 R 1,051 R 1,008

R 7,076 - R 7,091 R 368,342 R 1,431 R 1,301 R 1,258

R 6,292 - R 6,307 R 327,574 R 1,186 R 1,056 R 1,013

R 7,092 - R 7,107 R 369,174 R 1,436 R 1,307 R 1,263

R 6,308 - R 6,323 R 328,406 R 1,191 R 1,061 R 1,018

R 7,108 - R 7,123 R 370,006 R 1,442 R 1,312 R 1,269

R 6,324 - R 6,339 R 329,238 R 1,195 R 1,066 R 1,022

R 7,124 - R 7,139 R 370,838 R 1,448 R 1,318 R 1,275

R 6,340 - R 6,355 R 330,070 R 1,200 R 1,070 R 1,027

R 7,140 - R 7,155 R 371,670 R 1,453 R 1,323 R 1,280

R 6,356 - R 6,371 R 330,902 R 1,205 R 1,075 R 1,032

R 7,156 - R 7,171 R 372,502 R 1,459 R 1,329 R 1,286

R 6,372 - R 6,387 R 331,734 R 1,210 R 1,080 R 1,037

R 7,172 - R 7,187 R 373,334 R 1,464 R 1,335 R 1,291

R 6,388 - R 6,403 R 332,566 R 1,215 R 1,085 R 1,042

R 7,188 - R 7,203 R 374,166 R 1,470 R 1,340 R 1,297

R 6,404 - R 6,419 R 333,398 R 1,219 R 1,090 R 1,046

R 7,204 - R 7,219 R 374,998 R 1,476 R 1,346 R 1,303

R 6,420 - R 6,435 R 334,230 R 1,224 R 1,094 R 1,051

R 7,220 - R 7,235 R 375,830 R 1,481 R 1,351 R 1,308

R 6,436 - R 6,451 R 335,062 R 1,229 R 1,099 R 1,056

R 7,236 - R 7,251 R 376,662 R 1,487 R 1,357 R 1,314

R 6,452 - R 6,467 R 335,894 R 1,234 R 1,104 R 1,061

R 7,252 - R 7,267 R 377,494 R 1,492 R 1,363 R 1,319

R 6,468 - R 6,483 R 336,726 R 1,239 R 1,109 R 1,066

R 7,268 - R 7,283 R 378,326 R 1,498 R 1,368 R 1,325

R 6,484 - R 6,499 R 337,558 R 1,243 R 1,114 R 1,070

R 7,284 - R 7,299 R 379,158 R 1,504 R 1,374 R 1,331

R 6,500 - R 6,515 R 338,390 R 1,248 R 1,118 R 1,075

R 7,300 - R 7,315 R 379,990 R 1,509 R 1,379 R 1,336

R 6,516 - R 6,531 R 339,222 R 1,253 R 1,123 R 1,080

R 7,316 - R 7,331 R 380,822 R 1,515 R 1,385 R 1,342

R 6,532 - R 6,547 R 340,054 R 1,258 R 1,128 R 1,085

R 7,332 - R 7,347 R 381,654 R 1,520 R 1,391 R 1,347

R 5,748 - R 7,347

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 1,526 R 1,396 R 1,353

R 8,148 - R 8,163 R 424,086 R 1,806 R 1,676 R 1,633

R 7,364 - R 7,379 R 383,318 R 1,532 R 1,402 R 1,359

R 8,164 - R 8,179 R 424,918 R 1,812 R 1,682 R 1,639

R 7,380 - R 7,395 R 384,150 R 1,537 R 1,407 R 1,364

R 8,180 - R 8,195 R 425,750 R 1,817 R 1,687 R 1,644

R 7,396 - R 7,411 R 384,982 R 1,543 R 1,413 R 1,370

R 8,196 - R 8,211 R 426,582 R 1,823 R 1,693 R 1,650

R 7,412 - R 7,427 R 385,814 R 1,548 R 1,419 R 1,375

R 8,212 - R 8,227 R 427,414 R 1,828 R 1,699 R 1,655

R 7,428 - R 7,443 R 386,646 R 1,554 R 1,424 R 1,381

R 8,228 - R 8,243 R 428,246 R 1,834 R 1,704 R 1,661

R 7,444 - R 7,459 R 387,478 R 1,560 R 1,430 R 1,387

R 8,244 - R 8,259 R 429,078 R 1,840 R 1,710 R 1,667

R 7,460 - R 7,475 R 388,310 R 1,565 R 1,435 R 1,392

R 8,260 - R 8,275 R 429,910 R 1,845 R 1,715 R 1,672

R 7,476 - R 7,491 R 389,142 R 1,571 R 1,441 R 1,398

R 8,276 - R 8,291 R 430,742 R 1,851 R 1,721 R 1,678

R 7,492 - R 7,507 R 389,974 R 1,576 R 1,447 R 1,403

R 8,292 - R 8,307 R 431,574 R 1,856 R 1,727 R 1,683

R 7,508 - R 7,523 R 390,806 R 1,582 R 1,452 R 1,409

R 8,308 - R 8,323 R 432,406 R 1,862 R 1,732 R 1,689

R 7,524 - R 7,539 R 391,638 R 1,588 R 1,458 R 1,415

R 8,324 - R 8,339 R 433,238 R 1,868 R 1,738 R 1,695

R 7,540 - R 7,555 R 392,470 R 1,593 R 1,463 R 1,420

R 8,340 - R 8,355 R 434,070 R 1,873 R 1,743 R 1,700

R 7,556 - R 7,571 R 393,302 R 1,599 R 1,469 R 1,426

R 8,356 - R 8,371 R 434,902 R 1,879 R 1,749 R 1,706

R 7,572 - R 7,587 R 394,134 R 1,604 R 1,475 R 1,431

R 8,372 - R 8,387 R 435,734 R 1,884 R 1,755 R 1,711

R 7,588 - R 7,603 R 394,966 R 1,610 R 1,480 R 1,437

R 8,388 - R 8,403 R 436,566 R 1,890 R 1,760 R 1,717

R 7,604 - R 7,619 R 395,798 R 1,616 R 1,486 R 1,443

R 8,404 - R 8,419 R 437,398 R 1,896 R 1,766 R 1,723

R 7,620 - R 7,635 R 396,630 R 1,621 R 1,491 R 1,448

R 8,420 - R 8,435 R 438,230 R 1,901 R 1,771 R 1,728

R 7,636 - R 7,651 R 397,462 R 1,627 R 1,497 R 1,454

R 8,436 - R 8,451 R 439,062 R 1,907 R 1,777 R 1,734

R 7,652 - R 7,667 R 398,294 R 1,632 R 1,503 R 1,459

R 8,452 - R 8,467 R 439,894 R 1,912 R 1,783 R 1,739

R 7,668 - R 7,683 R 399,126 R 1,638 R 1,508 R 1,465

R 8,468 - R 8,483 R 440,726 R 1,918 R 1,788 R 1,745

R 7,684 - R 7,699 R 399,958 R 1,644 R 1,514 R 1,471

R 8,484 - R 8,499 R 441,558 R 1,924 R 1,794 R 1,751

R 7,700 - R 7,715 R 400,790 R 1,649 R 1,519 R 1,476

R 8,500 - R 8,515 R 442,390 R 1,929 R 1,799 R 1,756

R 7,716 - R 7,731 R 401,622 R 1,655 R 1,525 R 1,482

R 8,516 - R 8,531 R 443,222 R 1,935 R 1,805 R 1,762

R 7,732 - R 7,747 R 402,454 R 1,660 R 1,531 R 1,487

R 8,532 - R 8,547 R 444,054 R 1,940 R 1,811 R 1,767

R 7,748 - R 7,763 R 403,286 R 1,666 R 1,536 R 1,493

R 8,548 - R 8,563 R 444,886 R 1,946 R 1,816 R 1,773

R 7,764 - R 7,779 R 404,118 R 1,672 R 1,542 R 1,499

R 8,564 - R 8,579 R 445,718 R 1,952 R 1,822 R 1,779

R 7,780 - R 7,795 R 404,950 R 1,677 R 1,547 R 1,504

R 8,580 - R 8,595 R 446,550 R 1,957 R 1,827 R 1,784

R 7,796 - R 7,811 R 405,782 R 1,683 R 1,553 R 1,510

R 8,596 - R 8,611 R 447,382 R 1,963 R 1,833 R 1,790

R 7,812 - R 7,827 R 406,614 R 1,688 R 1,559 R 1,515

R 8,612 - R 8,627 R 448,214 R 1,968 R 1,839 R 1,795

R 7,828 - R 7,843 R 407,446 R 1,694 R 1,564 R 1,521

R 8,628 - R 8,643 R 449,046 R 1,974 R 1,844 R 1,801

R 7,844 - R 7,859 R 408,278 R 1,700 R 1,570 R 1,527

R 8,644 - R 8,659 R 449,878 R 1,980 R 1,850 R 1,807

R 7,860 - R 7,875 R 409,110 R 1,705 R 1,575 R 1,532

R 8,660 - R 8,675 R 450,710 R 1,985 R 1,855 R 1,812

R 7,876 - R 7,891 R 409,942 R 1,711 R 1,581 R 1,538

R 8,676 - R 8,691 R 451,542 R 1,991 R 1,861 R 1,818

R 7,892 - R 7,907 R 410,774 R 1,716 R 1,587 R 1,543

R 8,692 - R 8,707 R 452,374 R 1,996 R 1,867 R 1,823

R 7,908 - R 7,923 R 411,606 R 1,722 R 1,592 R 1,549

R 8,708 - R 8,723 R 453,206 R 2,002 R 1,872 R 1,829

R 7,924 - R 7,939 R 412,438 R 1,728 R 1,598 R 1,555

R 8,724 - R 8,739 R 454,038 R 2,008 R 1,878 R 1,835

R 7,940 - R 7,955 R 413,270 R 1,733 R 1,603 R 1,560

R 8,740 - R 8,755 R 454,870 R 2,013 R 1,883 R 1,840

R 7,956 - R 7,971 R 414,102 R 1,739 R 1,609 R 1,566

R 8,756 - R 8,771 R 455,702 R 2,019 R 1,889 R 1,846

R 7,972 - R 7,987 R 414,934 R 1,744 R 1,615 R 1,571

R 8,772 - R 8,787 R 456,534 R 2,024 R 1,895 R 1,851

R 7,988 - R 8,003 R 415,766 R 1,750 R 1,620 R 1,577

R 8,788 - R 8,803 R 457,366 R 2,030 R 1,900 R 1,857

R 8,004 - R 8,019 R 416,598 R 1,756 R 1,626 R 1,583

R 8,804 - R 8,819 R 458,198 R 2,036 R 1,906 R 1,863

R 8,020 - R 8,035 R 417,430 R 1,761 R 1,631 R 1,588

R 8,820 - R 8,835 R 459,030 R 2,041 R 1,911 R 1,868

R 8,036 - R 8,051 R 418,262 R 1,767 R 1,637 R 1,594

R 8,836 - R 8,851 R 459,862 R 2,047 R 1,917 R 1,874

R 8,052 - R 8,067 R 419,094 R 1,772 R 1,643 R 1,599

R 8,852 - R 8,867 R 460,694 R 2,052 R 1,923 R 1,879

R 8,068 - R 8,083 R 419,926 R 1,778 R 1,648 R 1,605

R 8,868 - R 8,883 R 461,526 R 2,058 R 1,928 R 1,885

R 8,084 - R 8,099 R 420,758 R 1,784 R 1,654 R 1,611

R 8,884 - R 8,899 R 462,358 R 2,064 R 1,934 R 1,891

R 8,100 - R 8,115 R 421,590 R 1,789 R 1,659 R 1,616

R 8,900 - R 8,915 R 463,190 R 2,069 R 1,939 R 1,896

R 8,116 - R 8,131 R 422,422 R 1,795 R 1,665 R 1,622

R 8,916 - R 8,931 R 464,022 R 2,075 R 1,945 R 1,902

R 8,132 - R 8,147 R 423,254 R 1,800 R 1,671 R 1,627

R 8,932 - R 8,947 R 464,854 R 2,080 R 1,951 R 1,907

R 7,348 - R 8,947

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 2,086 R 1,956 R 1,913

R 9,748 - R 9,763 R 507,286 R 2,370 R 2,240 R 2,197

R 8,964 - R 8,979 R 466,518 R 2,092 R 1,962 R 1,919

R 9,764 - R 9,779 R 508,118 R 2,376 R 2,246 R 2,203

R 8,980 - R 8,995 R 467,350 R 2,097 R 1,967 R 1,924

R 9,780 - R 9,795 R 508,950 R 2,382 R 2,252 R 2,209

R 8,996 - R 9,011 R 468,182 R 2,103 R 1,973 R 1,930

R 9,796 - R 9,811 R 509,782 R 2,388 R 2,258 R 2,215

R 9,012 - R 9,027 R 469,014 R 2,108 R 1,979 R 1,935

R 9,812 - R 9,827 R 510,614 R 2,394 R 2,264 R 2,221

R 9,028 - R 9,043 R 469,846 R 2,114 R 1,984 R 1,941

R 9,828 - R 9,843 R 511,446 R 2,400 R 2,270 R 2,227

R 9,044 - R 9,059 R 470,678 R 2,120 R 1,990 R 1,947

R 9,844 - R 9,859 R 512,278 R 2,406 R 2,276 R 2,233

R 9,060 - R 9,075 R 471,510 R 2,125 R 1,995 R 1,952

R 9,860 - R 9,875 R 513,110 R 2,412 R 2,282 R 2,239

R 9,076 - R 9,091 R 472,342 R 2,131 R 2,001 R 1,958

R 9,876 - R 9,891 R 513,942 R 2,418 R 2,289 R 2,245

R 9,092 - R 9,107 R 473,174 R 2,136 R 2,007 R 1,963

R 9,892 - R 9,907 R 514,774 R 2,424 R 2,295 R 2,251

R 9,108 - R 9,123 R 474,006 R 2,142 R 2,012 R 1,969

R 9,908 - R 9,923 R 515,606 R 2,431 R 2,301 R 2,257

R 9,124 - R 9,139 R 474,838 R 2,148 R 2,018 R 1,975

R 9,924 - R 9,939 R 516,438 R 2,437 R 2,307 R 2,264

R 9,140 - R 9,155 R 475,670 R 2,153 R 2,023 R 1,980

R 9,940 - R 9,955 R 517,270 R 2,443 R 2,313 R 2,270

R 9,156 - R 9,171 R 476,502 R 2,159 R 2,029 R 1,986

R 9,956 - R 9,971 R 518,102 R 2,449 R 2,319 R 2,276

R 9,172 - R 9,187 R 477,334 R 2,164 R 2,035 R 1,991

R 9,972 - R 9,987 R 518,934 R 2,455 R 2,325 R 2,282

R 9,188 - R 9,203 R 478,166 R 2,170 R 2,040 R 1,997

R 9,988 - R 10,003 R 519,766 R 2,461 R 2,331 R 2,288

R 9,204 - R 9,219 R 478,998 R 2,176 R 2,046 R 2,003

R 10,004 - R 10,019 R 520,598 R 2,467 R 2,337 R 2,294

R 9,220 - R 9,235 R 479,830 R 2,181 R 2,051 R 2,008

R 10,020 - R 10,035 R 521,430 R 2,473 R 2,343 R 2,300

R 9,236 - R 9,251 R 480,662 R 2,187 R 2,057 R 2,014

R 10,036 - R 10,051 R 522,262 R 2,479 R 2,349 R 2,306

R 9,252 - R 9,267 R 481,494 R 2,192 R 2,063 R 2,019

R 10,052 - R 10,067 R 523,094 R 2,485 R 2,355 R 2,312

R 9,268 - R 9,283 R 482,326 R 2,198 R 2,068 R 2,025

R 10,068 - R 10,083 R 523,926 R 2,491 R 2,362 R 2,318

R 9,284 - R 9,299 R 483,158 R 2,204 R 2,074 R 2,031

R 10,084 - R 10,099 R 524,758 R 2,497 R 2,368 R 2,324

R 9,300 - R 9,315 R 483,990 R 2,209 R 2,079 R 2,036

R 10,100 - R 10,115 R 525,590 R 2,503 R 2,374 R 2,330

R 9,316 - R 9,331 R 484,822 R 2,215 R 2,085 R 2,042

R 10,116 - R 10,131 R 526,422 R 2,510 R 2,380 R 2,336

R 9,332 - R 9,347 R 485,654 R 2,220 R 2,091 R 2,047

R 10,132 - R 10,147 R 527,254 R 2,516 R 2,386 R 2,343

R 9,348 - R 9,363 R 486,486 R 2,226 R 2,096 R 2,053

R 10,148 - R 10,163 R 528,086 R 2,522 R 2,392 R 2,349

R 9,364 - R 9,379 R 487,318 R 2,232 R 2,102 R 2,059

R 10,164 - R 10,179 R 528,918 R 2,528 R 2,398 R 2,355

R 9,380 - R 9,395 R 488,150 R 2,237 R 2,107 R 2,064

R 10,180 - R 10,195 R 529,750 R 2,534 R 2,404 R 2,361

R 9,396 - R 9,411 R 488,982 R 2,243 R 2,113 R 2,070

R 10,196 - R 10,211 R 530,582 R 2,540 R 2,410 R 2,367

R 9,412 - R 9,427 R 489,814 R 2,248 R 2,119 R 2,075

R 10,212 - R 10,227 R 531,414 R 2,546 R 2,416 R 2,373

R 9,428 - R 9,443 R 490,646 R 2,254 R 2,124 R 2,081

R 10,228 - R 10,243 R 532,246 R 2,552 R 2,422 R 2,379

R 9,444 - R 9,459 R 491,478 R 2,260 R 2,130 R 2,087

R 10,244 - R 10,259 R 533,078 R 2,558 R 2,428 R 2,385

R 9,460 - R 9,475 R 492,310 R 2,265 R 2,135 R 2,092

R 10,260 - R 10,275 R 533,910 R 2,564 R 2,434 R 2,391

R 9,476 - R 9,491 R 493,142 R 2,271 R 2,141 R 2,098

R 10,276 - R 10,291 R 534,742 R 2,570 R 2,441 R 2,397

R 9,492 - R 9,507 R 493,974 R 2,276 R 2,147 R 2,103

R 10,292 - R 10,307 R 535,574 R 2,576 R 2,447 R 2,403

R 9,508 - R 9,523 R 494,806 R 2,282 R 2,152 R 2,109

R 10,308 - R 10,323 R 536,406 R 2,583 R 2,453 R 2,409

R 9,524 - R 9,539 R 495,638 R 2,288 R 2,158 R 2,115

R 10,324 - R 10,339 R 537,238 R 2,589 R 2,459 R 2,416

R 9,540 - R 9,555 R 496,470 R 2,293 R 2,163 R 2,120

R 10,340 - R 10,355 R 538,070 R 2,595 R 2,465 R 2,422

R 9,556 - R 9,571 R 497,302 R 2,299 R 2,169 R 2,126

R 10,356 - R 10,371 R 538,902 R 2,601 R 2,471 R 2,428

R 9,572 - R 9,587 R 498,134 R 2,304 R 2,175 R 2,131

R 10,372 - R 10,387 R 539,734 R 2,607 R 2,477 R 2,434

R 9,588 - R 9,603 R 498,966 R 2,310 R 2,180 R 2,137

R 10,388 - R 10,403 R 540,566 R 2,613 R 2,483 R 2,440

R 9,604 - R 9,619 R 499,798 R 2,316 R 2,186 R 2,143

R 10,404 - R 10,419 R 541,398 R 2,619 R 2,489 R 2,446

R 9,620 - R 9,635 R 500,630 R 2,321 R 2,191 R 2,148

R 10,420 - R 10,435 R 542,230 R 2,625 R 2,495 R 2,452

R 9,636 - R 9,651 R 501,462 R 2,327 R 2,197 R 2,154

R 10,436 - R 10,451 R 543,062 R 2,631 R 2,501 R 2,458

R 9,652 - R 9,667 R 502,294 R 2,333 R 2,203 R 2,160

R 10,452 - R 10,467 R 543,894 R 2,637 R 2,507 R 2,464

R 9,668 - R 9,683 R 503,126 R 2,339 R 2,210 R 2,166

R 10,468 - R 10,483 R 544,726 R 2,643 R 2,514 R 2,470

R 9,684 - R 9,699 R 503,958 R 2,345 R 2,216 R 2,172

R 10,484 - R 10,499 R 545,558 R 2,649 R 2,520 R 2,476

R 9,700 - R 9,715 R 504,790 R 2,351 R 2,222 R 2,178

R 10,500 - R 10,515 R 546,390 R 2,655 R 2,526 R 2,482

R 9,716 - R 9,731 R 505,622 R 2,358 R 2,228 R 2,184

R 10,516 - R 10,531 R 547,222 R 2,662 R 2,532 R 2,488

R 9,732 - R 9,747 R 506,454 R 2,364 R 2,234 R 2,191

R 10,532 - R 10,547 R 548,054 R 2,668 R 2,538 R 2,495

R 8,948 - R 10,547

TABLE A

EFFECTIVE DATE 2013.03.01

WEEKLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A01

Revision: 5 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 2,674 R 2,544 R 2,501

R 11,268 - R 11,283 R 586,326 R 2,947 R 2,818 R 2,774

R 10,564 - R 10,579 R 549,718 R 2,680 R 2,550 R 2,507

R 11,284 - R 11,299 R 587,158 R 2,953 R 2,824 R 2,780

R 10,580 - R 10,595 R 550,550 R 2,686 R 2,556 R 2,513

R 11,300 - R 11,315 R 587,990 R 2,959 R 2,830 R 2,786

R 10,596 - R 10,611 R 551,382 R 2,692 R 2,562 R 2,519

R 11,316 - R 11,331 R 588,822 R 2,966 R 2,836 R 2,792

R 10,612 - R 10,627 R 552,214 R 2,698 R 2,568 R 2,525

R 11,332 - R 11,347 R 589,654 R 2,972 R 2,842 R 2,799

R 10,628 - R 10,643 R 553,046 R 2,704 R 2,574 R 2,531

R 11,348 - R 11,363 R 590,486 R 2,978 R 2,848 R 2,805

R 10,644 - R 10,659 R 553,878 R 2,710 R 2,580 R 2,537

R 11,364 - R 11,379 R 591,318 R 2,984 R 2,854 R 2,811

R 10,660 - R 10,675 R 554,710 R 2,716 R 2,586 R 2,543

R 11,380 - R 11,395 R 592,150 R 2,990 R 2,860 R 2,817

R 10,676 - R 10,691 R 555,542 R 2,722 R 2,593 R 2,549

R 11,396 - R 11,411 R 592,982 R 2,996 R 2,866 R 2,823

R 10,692 - R 10,707 R 556,374 R 2,728 R 2,599 R 2,555

R 11,412 - R 11,427 R 593,814 R 3,002 R 2,872 R 2,829

R 10,708 - R 10,723 R 557,206 R 2,735 R 2,605 R 2,561

R 11,428 - R 11,443 R 594,646 R 3,008 R 2,878 R 2,835

R 10,724 - R 10,739 R 558,038 R 2,741 R 2,611 R 2,568

R 11,444 - R 11,459 R 595,478 R 3,014 R 2,884 R 2,841

R 10,740 - R 10,755 R 558,870 R 2,747 R 2,617 R 2,574

R 11,460 - R 11,475 R 596,310 R 3,020 R 2,890 R 2,847

R 10,756 - R 10,771 R 559,702 R 2,753 R 2,623 R 2,580

R 11,476 - R 11,491 R 597,142 R 3,026 R 2,897 R 2,853

R 10,772 - R 10,787 R 560,534 R 2,759 R 2,629 R 2,586

R 11,492 - R 11,507 R 597,974 R 3,032 R 2,903 R 2,859

R 10,788 - R 10,803 R 561,366 R 2,765 R 2,635 R 2,592

R 11,508 - R 11,523 R 598,806 R 3,039 R 2,909 R 2,865

R 10,804 - R 10,819 R 562,198 R 2,771 R 2,641 R 2,598

R 11,524 - R 11,539 R 599,638 R 3,045 R 2,915 R 2,872

R 10,820 - R 10,835 R 563,030 R 2,777 R 2,647 R 2,604

R 11,540 - R 11,555 R 600,470 R 3,051 R 2,921 R 2,878

R 10,836 - R 10,851 R 563,862 R 2,783 R 2,653 R 2,610

R 11,556 - R 11,571 R 601,302 R 3,057 R 2,927 R 2,884

R 10,852 - R 10,867 R 564,694 R 2,789 R 2,659 R 2,616

R 11,572 - R 11,587 R 602,134 R 3,063 R 2,933 R 2,890

R 10,868 - R 10,883 R 565,526 R 2,795 R 2,666 R 2,622

R 11,588 - R 11,603 R 602,966 R 3,069 R 2,939 R 2,896

R 10,884 - R 10,899 R 566,358 R 2,801 R 2,672 R 2,628

R 11,604 - R 11,619 R 603,798 R 3,075 R 2,945 R 2,902

R 10,900 - R 10,915 R 567,190 R 2,807 R 2,678 R 2,634

R 11,620 - R 11,635 R 604,630 R 3,081 R 2,951 R 2,908

R 10,916 - R 10,931 R 568,022 R 2,814 R 2,684 R 2,640

R 11,636 - R 11,651 R 605,462 R 3,087 R 2,957 R 2,914

R 10,932 - R 10,947 R 568,854 R 2,820 R 2,690 R 2,647

R 11,652 - R 11,667 R 606,294 R 3,093 R 2,963 R 2,920

R 10,948 - R 10,963 R 569,686 R 2,826 R 2,696 R 2,653

R 11,668 - R 11,683 R 607,126 R 3,099 R 2,970 R 2,926

R 10,964 - R 10,979 R 570,518 R 2,832 R 2,702 R 2,659

R 11,684 - R 11,699 R 607,958 R 3,105 R 2,976 R 2,932

R 10,980 - R 10,995 R 571,350 R 2,838 R 2,708 R 2,665

R 11,700 - R 11,715 R 608,790 R 3,111 R 2,982 R 2,938

R 10,996 - R 11,011 R 572,182 R 2,844 R 2,714 R 2,671

R 11,716 - R 11,731 R 609,622 R 3,118 R 2,988 R 2,944

R 11,012 - R 11,027 R 573,014 R 2,850 R 2,720 R 2,677

R 11,732 - R 11,747 R 610,454 R 3,124 R 2,994 R 2,951

R 11,028 - R 11,043 R 573,846 R 2,856 R 2,726 R 2,683

R 11,748 - R 11,763 R 611,286 R 3,130 R 3,000 R 2,957

R 11,044 - R 11,059 R 574,678 R 2,862 R 2,732 R 2,689

R 11,764 - R 11,779 R 612,118 R 3,136 R 3,006 R 2,963

R 11,060 - R 11,075 R 575,510 R 2,868 R 2,738 R 2,695

R 11,780 - R 11,795 R 612,950 R 3,142 R 3,012 R 2,969

R 11,076 - R 11,091 R 576,342 R 2,874 R 2,745 R 2,701

R 11,796 - R 11,811 R 613,782 R 3,148 R 3,018 R 2,975

R 11,092 - R 11,107 R 577,174 R 2,880 R 2,751 R 2,707

R 11,812 - R 11,827 R 614,614 R 3,154 R 3,024 R 2,981

R 11,108 - R 11,123 R 578,006 R 2,887 R 2,757 R 2,713

R 11,828 - R 11,843 R 615,446 R 3,160 R 3,030 R 2,987

R 11,124 - R 11,139 R 578,838 R 2,893 R 2,763 R 2,720

R 11,844 - R 11,859 R 616,278 R 3,166 R 3,036 R 2,993

R 11,140 - R 11,155 R 579,670 R 2,899 R 2,769 R 2,726

R 11,860 - R 11,875 R 617,110 R 3,172 R 3,042 R 2,999

R 11,156 - R 11,171 R 580,502 R 2,905 R 2,775 R 2,732

R 11,876 - R 11,891 R 617,942 R 3,178 R 3,049 R 3,005

R 11,172 - R 11,187 R 581,334 R 2,911 R 2,781 R 2,738

R 11,892 - R 11,907 R 618,774 R 3,184 R 3,055 R 3,011

R 11,188 - R 11,203 R 582,166 R 2,917 R 2,787 R 2,744

R 11,908 - R 11,923 R 619,606 R 3,191 R 3,061 R 3,017

R 11,204 - R 11,219 R 582,998 R 2,923 R 2,793 R 2,750

R 11,924 - R 11,939 R 620,438 R 3,197 R 3,067 R 3,024

R 11,220 - R 11,235 R 583,830 R 2,929 R 2,799 R 2,756

R 11,940 - R 11,955 R 621,270 R 3,203 R 3,073 R 3,030

R 11,236 - R 11,251 R 584,662 R 2,935 R 2,805 R 2,762

R 11,956 - R 11,971 R 622,102 R 3,209 R 3,079 R 3,036

R 11,252 - R 11,267 R 585,494 R 2,941 R 2,811 R 2,768

R 11,972 - R 11,987 R 622,934 R 3,215 R 3,085 R 3,042

R 10,548 - R 11,987

TABLE A

If the table is inadequate: Add R3,215 (under 65), R3,085 (65 to 74) or R3,042 (over 75) to the result of [40% X (actual annual remuneration less R11,928.5)]. Apply rounding to the end result by disregarding the cents.

Note: R11,928.50 is the average between R11,924 and R11,987

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 1 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 0 - R 59,749 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,750 - R 59,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,760 - R 59,769 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,770 - R 59,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,780 - R 59,789 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,790 - R 59,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,800 - R 59,809 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,810 - R 59,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,820 - R 59,829 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,830 - R 59,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,840 - R 59,849 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,850 - R 59,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,860 - R 59,869 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,870 - R 59,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,880 - R 59,889 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,890 - R 59,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,900 - R 59,909 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,910 - R 59,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,920 - R 59,929 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,930 - R 59,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,940 - R 59,949 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,950 - R 59,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,960 - R 59,969 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,970 - R 59,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,980 - R 59,989 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 59,990 - R 59,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,000 - R 60,009 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,010 - R 60,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,020 - R 60,029 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,030 - R 60,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,040 - R 60,049 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,050 - R 60,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,060 - R 60,069 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,070 - R 60,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,080 - R 60,089 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,090 - R 60,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,100 - R 60,109 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,110 - R 60,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,120 - R 60,129 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,130 - R 60,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,140 - R 60,149 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,150 - R 60,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,160 - R 60,169 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,170 - R 60,179 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,180 - R 60,189 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,190 - R 60,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,200 - R 60,209 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,210 - R 60,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,220 - R 60,229 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,230 - R 60,239 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 0 - R 60,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 2 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 60,240 - R 60,249 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,250 - R 60,259 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,260 - R 60,269 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,270 - R 60,279 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,280 - R 60,289 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,290 - R 60,299 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,300 - R 60,309 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,310 - R 60,319 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,320 - R 60,329 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,330 - R 60,339 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,340 - R 60,349 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,350 - R 60,359 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,360 - R 60,369 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,370 - R 60,379 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,380 - R 60,389 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,390 - R 60,399 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,400 - R 60,409 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,410 - R 60,419 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,420 - R 60,429 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,430 - R 60,439 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,440 - R 60,449 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,450 - R 60,459 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,460 - R 60,469 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,470 - R 60,479 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,480 - R 60,489 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,490 - R 60,499 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,500 - R 60,509 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,510 - R 60,519 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,520 - R 60,529 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,530 - R 60,539 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,540 - R 60,549 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,550 - R 60,559 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,560 - R 60,569 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,570 - R 60,579 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,580 - R 60,589 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,590 - R 60,599 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,600 - R 60,609 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,610 - R 60,619 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,620 - R 60,629 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,630 - R 60,639 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,640 - R 60,649 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,650 - R 60,659 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,660 - R 60,669 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,670 - R 60,679 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,680 - R 60,689 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,690 - R 60,699 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,700 - R 60,709 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,710 - R 60,719 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,720 - R 60,729 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,730 - R 60,739 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,240 - R 60,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 3 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 60,740 - R 60,749 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,750 - R 60,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,760 - R 60,769 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,770 - R 60,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,780 - R 60,789 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,790 - R 60,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,800 - R 60,809 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,810 - R 60,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,820 - R 60,829 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,830 - R 60,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,840 - R 60,849 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,850 - R 60,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,860 - R 60,869 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,870 - R 60,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,880 - R 60,889 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,890 - R 60,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,900 - R 60,909 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,910 - R 60,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,920 - R 60,929 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,930 - R 60,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,940 - R 60,949 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,950 - R 60,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,960 - R 60,969 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,970 - R 60,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,980 - R 60,989 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,990 - R 60,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,000 - R 61,009 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,010 - R 61,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,020 - R 61,029 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,030 - R 61,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,040 - R 61,049 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,050 - R 61,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,060 - R 61,069 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,070 - R 61,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,080 - R 61,089 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,090 - R 61,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,100 - R 61,109 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,110 - R 61,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,120 - R 61,129 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,130 - R 61,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,140 - R 61,149 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,150 - R 61,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,160 - R 61,169 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,170 - R 61,179 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,180 - R 61,189 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,190 - R 61,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,200 - R 61,209 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,210 - R 61,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,220 - R 61,229 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,230 - R 61,239 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 60,740 - R 61,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 4 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 61,240 - R 61,259 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,260 - R 61,279 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,280 - R 61,299 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,300 - R 61,319 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,320 - R 61,339 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,340 - R 61,359 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,360 - R 61,379 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,380 - R 61,399 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,400 - R 61,419 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,420 - R 61,439 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,440 - R 61,459 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,460 - R 61,479 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,480 - R 61,499 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,500 - R 61,519 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,520 - R 61,539 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,540 - R 61,559 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,560 - R 61,579 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,580 - R 61,599 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,600 - R 61,619 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,620 - R 61,639 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,640 - R 61,659 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,660 - R 61,679 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,680 - R 61,699 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,700 - R 61,719 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,720 - R 61,739 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,740 - R 61,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,760 - R 61,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,780 - R 61,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,800 - R 61,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,820 - R 61,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,840 - R 61,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,860 - R 61,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,880 - R 61,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,900 - R 61,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,920 - R 61,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,940 - R 61,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,960 - R 61,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,980 - R 61,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,000 - R 62,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,020 - R 62,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,040 - R 62,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,060 - R 62,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,080 - R 62,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,100 - R 62,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,120 - R 62,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,140 - R 62,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,160 - R 62,179 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,180 - R 62,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,200 - R 62,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,220 - R 62,239 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 61,240 - R 62,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 5 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 62,240 - R 62,259 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,260 - R 62,279 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,280 - R 62,299 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,300 - R 62,319 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,320 - R 62,339 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,340 - R 62,359 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,360 - R 62,379 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,380 - R 62,399 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,400 - R 62,419 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,420 - R 62,439 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,440 - R 62,459 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,460 - R 62,479 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,480 - R 62,499 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,500 - R 62,519 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,520 - R 62,539 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,540 - R 62,559 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,560 - R 62,579 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,580 - R 62,599 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,600 - R 62,619 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,620 - R 62,639 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,640 - R 62,659 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,660 - R 62,679 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,680 - R 62,699 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,700 - R 62,719 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,720 - R 62,739 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,740 - R 62,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,760 - R 62,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,780 - R 62,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,800 - R 62,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,820 - R 62,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,840 - R 62,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,860 - R 62,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,880 - R 62,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,900 - R 62,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,920 - R 62,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,940 - R 62,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,960 - R 62,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,980 - R 62,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,000 - R 63,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,020 - R 63,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,040 - R 63,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,060 - R 63,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,080 - R 63,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,100 - R 63,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,120 - R 63,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,140 - R 63,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,160 - R 63,179 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,180 - R 63,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,200 - R 63,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,220 - R 63,239 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 62,240 - R 63,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 6 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 63,240 - R 63,259 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,260 - R 63,279 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,280 - R 63,299 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,300 - R 63,319 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,320 - R 63,339 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,340 - R 63,359 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,360 - R 63,379 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,380 - R 63,399 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,400 - R 63,419 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,420 - R 63,439 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,440 - R 63,459 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,460 - R 63,479 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,480 - R 63,499 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,500 - R 63,519 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,520 - R 63,539 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,540 - R 63,559 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,560 - R 63,579 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,580 - R 63,599 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,600 - R 63,619 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,620 - R 63,639 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,640 - R 63,659 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,660 - R 63,679 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,680 - R 63,699 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,700 - R 63,719 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,720 - R 63,739 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,740 - R 63,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,760 - R 63,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,780 - R 63,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,800 - R 63,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,820 - R 63,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,840 - R 63,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,860 - R 63,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,880 - R 63,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,900 - R 63,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,920 - R 63,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,940 - R 63,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,960 - R 63,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,980 - R 63,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,000 - R 64,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,020 - R 64,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,040 - R 64,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,060 - R 64,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,080 - R 64,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,100 - R 64,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,120 - R 64,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,140 - R 64,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,160 - R 64,179 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,180 - R 64,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,200 - R 64,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,220 - R 64,239 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 63,240 - R 64,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 7 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 64,240 - R 64,269 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,270 - R 64,299 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,300 - R 64,329 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,330 - R 64,359 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,360 - R 64,389 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,390 - R 64,419 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,420 - R 64,449 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,450 - R 64,479 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,480 - R 64,509 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,510 - R 64,539 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,540 - R 64,569 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,570 - R 64,599 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,600 - R 64,629 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,630 - R 64,659 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,660 - R 64,689 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,690 - R 64,719 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,720 - R 64,749 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,750 - R 64,779 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,780 - R 64,809 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,810 - R 64,839 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,840 - R 64,869 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,870 - R 64,899 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,900 - R 64,929 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,930 - R 64,959 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,960 - R 64,989 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,990 - R 65,019 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,020 - R 65,049 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,050 - R 65,079 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,080 - R 65,109 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,110 - R 65,139 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,140 - R 65,169 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,170 - R 65,199 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,200 - R 65,229 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,230 - R 65,259 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,260 - R 65,289 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,290 - R 65,319 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,320 - R 65,349 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,350 - R 65,379 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,380 - R 65,409 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,410 - R 65,439 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,440 - R 65,469 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,470 - R 65,499 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,500 - R 65,529 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,530 - R 65,559 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,560 - R 65,589 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,590 - R 65,619 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,620 - R 65,649 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,650 - R 65,679 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,680 - R 65,709 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,710 - R 65,739 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 64,240 - R 65,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 8 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 65,740 - R 65,769 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,770 - R 65,799 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,800 - R 65,829 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,830 - R 65,859 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,860 - R 65,889 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,890 - R 65,919 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,920 - R 65,949 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,950 - R 65,979 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 65,980 - R 66,009 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,010 - R 66,039 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,040 - R 66,069 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,070 - R 66,099 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,100 - R 66,129 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,130 - R 66,159 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,160 - R 66,189 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,190 - R 66,219 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,220 - R 66,249 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,250 - R 66,279 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,280 - R 66,309 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,310 - R 66,339 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,340 - R 66,369 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,370 - R 66,399 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,400 - R 66,429 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,430 - R 66,459 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,460 - R 66,489 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,490 - R 66,519 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,520 - R 66,549 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,550 - R 66,579 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,580 - R 66,609 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,610 - R 66,639 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,640 - R 66,669 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,670 - R 66,699 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,700 - R 66,729 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,730 - R 66,759 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,760 - R 66,789 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,790 - R 66,819 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,820 - R 66,849 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,850 - R 66,879 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,880 - R 66,909 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,910 - R 66,939 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,940 - R 66,969 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 66,970 - R 66,999 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 67,000 - R 67,029 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 67,030 - R 67,059 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 67,060 - R 67,089 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 67,090 - R 67,119 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0 R 0

R 67,120 - R 67,149 R 0 R 4 R 4 R 0 R 0 R 0 R 0 R 0 R 0

R 67,150 - R 67,179 R 0 R 10 R 10 R 0 R 0 R 0 R 0 R 0 R 0

R 67,180 - R 67,209 R 0 R 15 R 15 R 0 R 0 R 0 R 0 R 0 R 0

R 67,210 - R 67,239 R 0 R 20 R 20 R 0 R 0 R 0 R 0 R 0 R 0

R 65,740 - R 67,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 9 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 67,240 - R 67,269 R 0 R 26 R 26 R 0 R 0 R 0 R 0 R 0 R 0

R 67,270 - R 67,299 R 0 R 31 R 31 R 0 R 0 R 0 R 0 R 0 R 0

R 67,300 - R 67,329 R 0 R 37 R 37 R 0 R 0 R 0 R 0 R 0 R 0

R 67,330 - R 67,359 R 0 R 42 R 42 R 0 R 0 R 0 R 0 R 0 R 0

R 67,360 - R 67,389 R 0 R 47 R 47 R 0 R 0 R 0 R 0 R 0 R 0

R 67,390 - R 67,419 R 0 R 53 R 53 R 0 R 0 R 0 R 0 R 0 R 0

R 67,420 - R 67,449 R 0 R 58 R 58 R 0 R 0 R 0 R 0 R 0 R 0

R 67,450 - R 67,479 R 0 R 64 R 64 R 0 R 0 R 0 R 0 R 0 R 0

R 67,480 - R 67,509 R 0 R 69 R 69 R 0 R 0 R 0 R 0 R 0 R 0

R 67,510 - R 67,539 R 0 R 74 R 74 R 0 R 0 R 0 R 0 R 0 R 0

R 67,540 - R 67,569 R 0 R 80 R 80 R 0 R 0 R 0 R 0 R 0 R 0

R 67,570 - R 67,599 R 0 R 85 R 85 R 0 R 0 R 0 R 0 R 0 R 0

R 67,600 - R 67,629 R 0 R 91 R 91 R 0 R 0 R 0 R 0 R 0 R 0

R 67,630 - R 67,659 R 0 R 96 R 96 R 0 R 0 R 0 R 0 R 0 R 0

R 67,660 - R 67,689 R 0 R 101 R 101 R 0 R 0 R 0 R 0 R 0 R 0

R 67,690 - R 67,719 R 0 R 107 R 107 R 0 R 0 R 0 R 0 R 0 R 0

R 67,720 - R 67,749 R 0 R 112 R 112 R 0 R 0 R 0 R 0 R 0 R 0

R 67,750 - R 67,779 R 0 R 118 R 118 R 0 R 0 R 0 R 0 R 0 R 0

R 67,780 - R 67,809 R 0 R 123 R 123 R 0 R 0 R 0 R 0 R 0 R 0

R 67,810 - R 67,839 R 0 R 128 R 128 R 0 R 0 R 0 R 0 R 0 R 0

R 67,840 - R 67,869 R 0 R 134 R 134 R 0 R 0 R 0 R 0 R 0 R 0

R 67,870 - R 67,899 R 0 R 139 R 139 R 0 R 0 R 0 R 0 R 0 R 0

R 67,900 - R 67,929 R 0 R 145 R 145 R 0 R 0 R 0 R 0 R 0 R 0

R 67,930 - R 67,959 R 0 R 150 R 150 R 0 R 0 R 0 R 0 R 0 R 0

R 67,960 - R 67,989 R 0 R 155 R 155 R 0 R 0 R 0 R 0 R 0 R 0

R 67,990 - R 68,019 R 0 R 161 R 161 R 0 R 0 R 0 R 0 R 0 R 0

R 68,020 - R 68,049 R 0 R 166 R 166 R 0 R 0 R 0 R 0 R 0 R 0

R 68,050 - R 68,079 R 0 R 172 R 172 R 0 R 0 R 0 R 0 R 0 R 0

R 68,080 - R 68,109 R 0 R 177 R 177 R 0 R 0 R 0 R 0 R 0 R 0

R 68,110 - R 68,139 R 0 R 182 R 182 R 0 R 0 R 0 R 0 R 0 R 0

R 68,140 - R 68,169 R 0 R 188 R 188 R 0 R 0 R 0 R 0 R 0 R 0

R 68,170 - R 68,199 R 0 R 193 R 193 R 0 R 0 R 0 R 0 R 0 R 0

R 68,200 - R 68,229 R 0 R 199 R 199 R 0 R 0 R 0 R 0 R 0 R 0

R 68,230 - R 68,259 R 0 R 204 R 204 R 0 R 0 R 0 R 0 R 0 R 0

R 68,260 - R 68,289 R 0 R 209 R 209 R 0 R 0 R 0 R 0 R 0 R 0

R 68,290 - R 68,319 R 0 R 215 R 215 R 0 R 0 R 0 R 0 R 0 R 0

R 68,320 - R 68,349 R 0 R 220 R 220 R 0 R 0 R 0 R 0 R 0 R 0

R 68,350 - R 68,379 R 0 R 226 R 226 R 0 R 0 R 0 R 0 R 0 R 0

R 68,380 - R 68,409 R 0 R 231 R 231 R 0 R 0 R 0 R 0 R 0 R 0

R 68,410 - R 68,439 R 0 R 236 R 236 R 0 R 0 R 0 R 0 R 0 R 0

R 68,440 - R 68,469 R 0 R 242 R 242 R 0 R 0 R 0 R 0 R 0 R 0

R 68,470 - R 68,499 R 0 R 247 R 247 R 0 R 0 R 0 R 0 R 0 R 0

R 68,500 - R 68,529 R 0 R 253 R 253 R 0 R 0 R 0 R 0 R 0 R 0

R 68,530 - R 68,559 R 0 R 258 R 258 R 0 R 0 R 0 R 0 R 0 R 0

R 68,560 - R 68,589 R 0 R 263 R 263 R 0 R 0 R 0 R 0 R 0 R 0

R 68,590 - R 68,619 R 0 R 269 R 269 R 0 R 0 R 0 R 0 R 0 R 0

R 68,620 - R 68,649 R 0 R 274 R 274 R 0 R 0 R 0 R 0 R 0 R 0

R 68,650 - R 68,679 R 0 R 280 R 280 R 0 R 0 R 0 R 0 R 0 R 0

R 68,680 - R 68,709 R 0 R 285 R 285 R 0 R 0 R 0 R 0 R 0 R 0

R 68,710 - R 68,739 R 0 R 290 R 290 R 0 R 0 R 0 R 0 R 0 R 0

R 67,240 - R 68,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 10 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 68,740 - R 68,789 R 0 R 298 R 298 R 0 R 0 R 0 R 0 R 0 R 0

R 68,790 - R 68,839 R 0 R 307 R 307 R 0 R 0 R 0 R 0 R 0 R 0

R 68,840 - R 68,889 R 0 R 316 R 316 R 0 R 0 R 0 R 0 R 0 R 0

R 68,890 - R 68,939 R 0 R 325 R 325 R 0 R 0 R 0 R 0 R 0 R 0

R 68,940 - R 68,989 R 0 R 334 R 334 R 0 R 0 R 0 R 0 R 0 R 0

R 68,990 - R 69,039 R 0 R 343 R 343 R 0 R 0 R 0 R 0 R 0 R 0

R 69,040 - R 69,089 R 0 R 352 R 352 R 0 R 0 R 0 R 0 R 0 R 0

R 69,090 - R 69,139 R 0 R 361 R 361 R 0 R 0 R 0 R 0 R 0 R 0

R 69,140 - R 69,189 R 0 R 370 R 370 R 0 R 0 R 0 R 0 R 0 R 0

R 69,190 - R 69,239 R 0 R 379 R 379 R 0 R 0 R 0 R 0 R 0 R 0

R 69,240 - R 69,289 R 0 R 388 R 388 R 0 R 0 R 0 R 0 R 0 R 0

R 69,290 - R 69,339 R 0 R 397 R 397 R 0 R 0 R 0 R 0 R 0 R 0

R 69,340 - R 69,389 R 0 R 406 R 406 R 0 R 0 R 0 R 0 R 0 R 0

R 69,390 - R 69,439 R 0 R 415 R 415 R 0 R 0 R 0 R 0 R 0 R 0

R 69,440 - R 69,489 R 0 R 424 R 424 R 0 R 0 R 0 R 0 R 0 R 0

R 69,490 - R 69,539 R 0 R 433 R 433 R 0 R 0 R 0 R 0 R 0 R 0

R 69,540 - R 69,589 R 0 R 442 R 442 R 0 R 0 R 0 R 0 R 0 R 0

R 69,590 - R 69,639 R 0 R 451 R 451 R 0 R 0 R 0 R 0 R 0 R 0

R 69,640 - R 69,689 R 0 R 460 R 460 R 0 R 0 R 0 R 0 R 0 R 0

R 69,690 - R 69,739 R 0 R 469 R 469 R 0 R 0 R 0 R 0 R 0 R 0

R 69,740 - R 69,789 R 0 R 478 R 478 R 0 R 0 R 0 R 0 R 0 R 0

R 69,790 - R 69,839 R 0 R 487 R 487 R 0 R 0 R 0 R 0 R 0 R 0

R 69,840 - R 69,889 R 0 R 496 R 496 R 0 R 0 R 0 R 0 R 0 R 0

R 69,890 - R 69,939 R 0 R 505 R 505 R 0 R 0 R 0 R 0 R 0 R 0

R 69,940 - R 69,989 R 0 R 514 R 514 R 0 R 0 R 0 R 0 R 0 R 0

R 69,990 - R 70,039 R 0 R 523 R 523 R 0 R 0 R 0 R 0 R 0 R 0

R 70,040 - R 70,089 R 0 R 532 R 532 R 0 R 0 R 0 R 0 R 0 R 0

R 70,090 - R 70,139 R 0 R 541 R 541 R 0 R 0 R 0 R 0 R 0 R 0

R 70,140 - R 70,189 R 0 R 550 R 550 R 0 R 0 R 0 R 0 R 0 R 0

R 70,190 - R 70,239 R 0 R 559 R 559 R 0 R 0 R 0 R 0 R 0 R 0

R 70,240 - R 70,289 R 0 R 568 R 568 R 0 R 0 R 0 R 0 R 0 R 0

R 70,290 - R 70,339 R 0 R 577 R 577 R 0 R 0 R 0 R 0 R 0 R 0

R 70,340 - R 70,389 R 0 R 586 R 586 R 0 R 0 R 0 R 0 R 0 R 0

R 70,390 - R 70,439 R 0 R 595 R 595 R 0 R 0 R 0 R 0 R 0 R 0

R 70,440 - R 70,489 R 0 R 604 R 604 R 0 R 0 R 0 R 0 R 0 R 0

R 70,490 - R 70,539 R 0 R 613 R 613 R 0 R 0 R 0 R 0 R 0 R 0

R 70,540 - R 70,589 R 0 R 622 R 622 R 0 R 0 R 0 R 0 R 0 R 0

R 70,590 - R 70,639 R 0 R 631 R 631 R 0 R 0 R 0 R 0 R 0 R 0

R 70,640 - R 70,689 R 0 R 640 R 640 R 0 R 0 R 0 R 0 R 0 R 0

R 70,690 - R 70,739 R 0 R 649 R 649 R 0 R 0 R 0 R 0 R 0 R 0

R 70,740 - R 70,789 R 0 R 658 R 658 R 0 R 0 R 0 R 0 R 0 R 0

R 70,790 - R 70,839 R 0 R 667 R 667 R 0 R 0 R 0 R 0 R 0 R 0

R 70,840 - R 70,889 R 0 R 676 R 676 R 0 R 0 R 0 R 0 R 0 R 0

R 70,890 - R 70,939 R 0 R 685 R 685 R 0 R 0 R 0 R 0 R 0 R 0

R 70,940 - R 70,989 R 0 R 694 R 694 R 0 R 0 R 0 R 0 R 0 R 0

R 70,990 - R 71,039 R 0 R 703 R 703 R 0 R 0 R 0 R 0 R 0 R 0

R 71,040 - R 71,089 R 0 R 712 R 712 R 0 R 0 R 0 R 0 R 0 R 0

R 71,090 - R 71,139 R 0 R 721 R 721 R 0 R 0 R 0 R 0 R 0 R 0

R 71,140 - R 71,189 R 0 R 730 R 730 R 0 R 0 R 0 R 0 R 0 R 0

R 71,190 - R 71,239 R 0 R 739 R 739 R 0 R 0 R 0 R 0 R 0 R 0

R 68,740 - R 71,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 11 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 71,240 - R 71,289 R 0 R 748 R 748 R 0 R 0 R 0 R 0 R 0 R 0

R 71,290 - R 71,339 R 0 R 757 R 757 R 0 R 0 R 0 R 0 R 0 R 0

R 71,340 - R 71,389 R 0 R 766 R 766 R 0 R 0 R 0 R 0 R 0 R 0

R 71,390 - R 71,439 R 0 R 775 R 775 R 0 R 0 R 0 R 0 R 0 R 0

R 71,440 - R 71,489 R 0 R 784 R 784 R 0 R 0 R 0 R 0 R 0 R 0

R 71,490 - R 71,539 R 0 R 793 R 793 R 0 R 0 R 0 R 0 R 0 R 0

R 71,540 - R 71,589 R 0 R 802 R 802 R 0 R 0 R 0 R 0 R 0 R 0

R 71,590 - R 71,639 R 0 R 811 R 811 R 0 R 0 R 0 R 0 R 0 R 0

R 71,640 - R 71,689 R 0 R 820 R 820 R 0 R 0 R 0 R 0 R 0 R 0

R 71,690 - R 71,739 R 0 R 829 R 829 R 0 R 0 R 0 R 0 R 0 R 0

R 71,740 - R 71,789 R 0 R 838 R 838 R 0 R 0 R 0 R 0 R 0 R 0

R 71,790 - R 71,839 R 0 R 847 R 847 R 0 R 0 R 0 R 0 R 0 R 0

R 71,840 - R 71,889 R 0 R 856 R 856 R 0 R 0 R 0 R 0 R 0 R 0

R 71,890 - R 71,939 R 0 R 865 R 865 R 0 R 0 R 0 R 0 R 0 R 0

R 71,940 - R 71,989 R 0 R 874 R 874 R 0 R 0 R 0 R 0 R 0 R 0

R 71,990 - R 72,039 R 0 R 883 R 883 R 0 R 0 R 0 R 0 R 0 R 0

R 72,040 - R 72,089 R 0 R 892 R 892 R 0 R 0 R 0 R 0 R 0 R 0

R 72,090 - R 72,139 R 0 R 901 R 901 R 0 R 0 R 0 R 0 R 0 R 0

R 72,140 - R 72,189 R 0 R 910 R 910 R 0 R 0 R 0 R 0 R 0 R 0

R 72,190 - R 72,239 R 0 R 919 R 919 R 0 R 0 R 0 R 0 R 0 R 0

R 72,240 - R 72,289 R 0 R 928 R 928 R 0 R 0 R 0 R 0 R 0 R 0

R 72,290 - R 72,339 R 0 R 937 R 937 R 0 R 0 R 0 R 0 R 0 R 0

R 72,340 - R 72,389 R 0 R 946 R 946 R 0 R 0 R 0 R 0 R 0 R 0

R 72,390 - R 72,439 R 0 R 955 R 955 R 0 R 0 R 0 R 0 R 0 R 0

R 72,440 - R 72,489 R 0 R 964 R 964 R 0 R 0 R 0 R 0 R 0 R 0

R 72,490 - R 72,539 R 0 R 973 R 973 R 0 R 0 R 0 R 0 R 0 R 0

R 72,540 - R 72,589 R 0 R 982 R 982 R 0 R 0 R 0 R 0 R 0 R 0

R 72,590 - R 72,639 R 0 R 991 R 991 R 0 R 0 R 0 R 0 R 0 R 0

R 72,640 - R 72,689 R 0 R 1,000 R 1,000 R 0 R 0 R 0 R 0 R 0 R 0

R 72,690 - R 72,739 R 0 R 1,009 R 1,009 R 0 R 0 R 0 R 0 R 0 R 0

R 72,740 - R 72,789 R 0 R 1,018 R 1,018 R 0 R 0 R 0 R 0 R 0 R 0

R 72,790 - R 72,839 R 0 R 1,027 R 1,027 R 0 R 0 R 0 R 0 R 0 R 0

R 72,840 - R 72,889 R 0 R 1,036 R 1,036 R 0 R 0 R 0 R 0 R 0 R 0

R 72,890 - R 72,939 R 0 R 1,045 R 1,045 R 0 R 0 R 0 R 0 R 0 R 0

R 72,940 - R 72,989 R 0 R 1,054 R 1,054 R 0 R 0 R 0 R 0 R 0 R 0

R 72,990 - R 73,039 R 0 R 1,063 R 1,063 R 0 R 0 R 0 R 0 R 0 R 0

R 73,040 - R 73,089 R 0 R 1,072 R 1,072 R 0 R 0 R 0 R 0 R 0 R 0

R 73,090 - R 73,139 R 0 R 1,081 R 1,081 R 0 R 0 R 0 R 0 R 0 R 0

R 73,140 - R 73,189 R 0 R 1,090 R 1,090 R 0 R 0 R 0 R 0 R 0 R 0

R 73,190 - R 73,239 R 0 R 1,099 R 1,099 R 0 R 0 R 0 R 0 R 0 R 0

R 73,240 - R 73,289 R 0 R 1,108 R 1,108 R 0 R 0 R 0 R 0 R 0 R 0

R 73,290 - R 73,339 R 0 R 1,117 R 1,117 R 0 R 0 R 0 R 0 R 0 R 0

R 73,340 - R 73,389 R 0 R 1,126 R 1,126 R 0 R 0 R 0 R 0 R 0 R 0

R 73,390 - R 73,439 R 0 R 1,135 R 1,135 R 0 R 0 R 0 R 0 R 0 R 0

R 73,440 - R 73,489 R 0 R 1,144 R 1,144 R 0 R 0 R 0 R 0 R 0 R 0

R 73,490 - R 73,539 R 0 R 1,153 R 1,153 R 0 R 0 R 0 R 0 R 0 R 0

R 73,540 - R 73,589 R 0 R 1,162 R 1,162 R 0 R 0 R 0 R 0 R 0 R 0

R 73,590 - R 73,639 R 0 R 1,171 R 1,171 R 0 R 0 R 0 R 0 R 0 R 0

R 73,640 - R 73,689 R 0 R 1,180 R 1,180 R 0 R 0 R 0 R 0 R 0 R 0

R 73,690 - R 73,739 R 0 R 1,189 R 1,189 R 0 R 0 R 0 R 0 R 0 R 0

R 71,240 - R 73,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 12 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 73,740 - R 73,789 R 0 R 1,198 R 1,198 R 0 R 0 R 0 R 0 R 0 R 0

R 73,790 - R 73,839 R 0 R 1,207 R 1,207 R 0 R 0 R 0 R 0 R 0 R 0

R 73,840 - R 73,889 R 0 R 1,216 R 1,216 R 0 R 0 R 0 R 0 R 0 R 0

R 73,890 - R 73,939 R 0 R 1,225 R 1,225 R 0 R 0 R 0 R 0 R 0 R 0

R 73,940 - R 73,989 R 0 R 1,234 R 1,234 R 0 R 0 R 0 R 0 R 0 R 0

R 73,990 - R 74,039 R 0 R 1,243 R 1,243 R 0 R 0 R 0 R 0 R 0 R 0

R 74,040 - R 74,089 R 0 R 1,252 R 1,252 R 0 R 0 R 0 R 0 R 0 R 0

R 74,090 - R 74,139 R 0 R 1,261 R 1,261 R 0 R 0 R 0 R 0 R 0 R 0

R 74,140 - R 74,189 R 0 R 1,270 R 1,270 R 0 R 0 R 0 R 0 R 0 R 0

R 74,190 - R 74,239 R 0 R 1,279 R 1,279 R 0 R 0 R 0 R 0 R 0 R 0

R 74,240 - R 74,289 R 0 R 1,288 R 1,288 R 0 R 0 R 0 R 0 R 0 R 0

R 74,290 - R 74,339 R 0 R 1,297 R 1,297 R 0 R 0 R 0 R 0 R 0 R 0

R 74,340 - R 74,389 R 0 R 1,306 R 1,306 R 0 R 0 R 0 R 0 R 0 R 0

R 74,390 - R 74,439 R 0 R 1,315 R 1,315 R 0 R 0 R 0 R 0 R 0 R 0

R 74,440 - R 74,489 R 0 R 1,324 R 1,324 R 0 R 0 R 0 R 0 R 0 R 0

R 74,490 - R 74,539 R 0 R 1,333 R 1,333 R 0 R 0 R 0 R 0 R 0 R 0

R 74,540 - R 74,589 R 0 R 1,342 R 1,342 R 0 R 0 R 0 R 0 R 0 R 0

R 74,590 - R 74,639 R 0 R 1,351 R 1,351 R 0 R 0 R 0 R 0 R 0 R 0

R 74,640 - R 74,689 R 0 R 1,360 R 1,360 R 0 R 0 R 0 R 0 R 0 R 0

R 74,690 - R 74,739 R 0 R 1,369 R 1,369 R 0 R 0 R 0 R 0 R 0 R 0

R 74,740 - R 74,789 R 0 R 1,378 R 1,378 R 0 R 0 R 0 R 0 R 0 R 0

R 74,790 - R 74,839 R 0 R 1,387 R 1,387 R 0 R 0 R 0 R 0 R 0 R 0

R 74,840 - R 74,889 R 0 R 1,396 R 1,396 R 0 R 0 R 0 R 0 R 0 R 0

R 74,890 - R 74,939 R 0 R 1,405 R 1,405 R 0 R 0 R 0 R 0 R 0 R 0

R 74,940 - R 74,989 R 0 R 1,414 R 1,414 R 0 R 0 R 0 R 0 R 0 R 0

R 74,990 - R 75,039 R 0 R 1,423 R 1,423 R 0 R 0 R 0 R 0 R 0 R 0

R 75,040 - R 75,089 R 0 R 1,432 R 1,432 R 0 R 0 R 0 R 0 R 0 R 0

R 75,090 - R 75,139 R 0 R 1,441 R 1,441 R 0 R 0 R 0 R 0 R 0 R 0

R 75,140 - R 75,189 R 0 R 1,450 R 1,450 R 0 R 0 R 0 R 0 R 0 R 0

R 75,190 - R 75,239 R 0 R 1,459 R 1,459 R 0 R 0 R 0 R 0 R 0 R 0

R 75,240 - R 75,289 R 0 R 1,468 R 1,468 R 0 R 0 R 0 R 0 R 0 R 0

R 75,290 - R 75,339 R 0 R 1,477 R 1,477 R 0 R 0 R 0 R 0 R 0 R 0

R 75,340 - R 75,389 R 0 R 1,486 R 1,486 R 0 R 0 R 0 R 0 R 0 R 0

R 75,390 - R 75,439 R 0 R 1,495 R 1,495 R 0 R 0 R 0 R 0 R 0 R 0

R 75,440 - R 75,489 R 0 R 1,504 R 1,504 R 0 R 0 R 0 R 0 R 0 R 0

R 75,490 - R 75,539 R 0 R 1,513 R 1,513 R 0 R 0 R 0 R 0 R 0 R 0

R 75,540 - R 75,589 R 0 R 1,522 R 1,522 R 0 R 0 R 0 R 0 R 0 R 0

R 75,590 - R 75,639 R 0 R 1,531 R 1,531 R 0 R 0 R 0 R 0 R 0 R 0

R 75,640 - R 75,689 R 0 R 1,540 R 1,540 R 0 R 0 R 0 R 0 R 0 R 0

R 75,690 - R 75,739 R 0 R 1,549 R 1,549 R 0 R 0 R 0 R 0 R 0 R 0

R 75,740 - R 75,789 R 0 R 1,558 R 1,558 R 0 R 0 R 0 R 0 R 0 R 0

R 75,790 - R 75,839 R 0 R 1,567 R 1,567 R 0 R 0 R 0 R 0 R 0 R 0

R 75,840 - R 75,889 R 0 R 1,576 R 1,576 R 0 R 0 R 0 R 0 R 0 R 0

R 75,890 - R 75,939 R 0 R 1,585 R 1,585 R 0 R 0 R 0 R 0 R 0 R 0

R 75,940 - R 75,989 R 0 R 1,594 R 1,594 R 0 R 0 R 0 R 0 R 0 R 0

R 75,990 - R 76,039 R 0 R 1,603 R 1,603 R 0 R 0 R 0 R 0 R 0 R 0

R 76,040 - R 76,089 R 0 R 1,612 R 1,612 R 0 R 0 R 0 R 0 R 0 R 0

R 76,090 - R 76,139 R 0 R 1,621 R 1,621 R 0 R 0 R 0 R 0 R 0 R 0

R 76,140 - R 76,189 R 0 R 1,630 R 1,630 R 0 R 0 R 0 R 0 R 0 R 0

R 76,190 - R 76,239 R 0 R 1,639 R 1,639 R 0 R 0 R 0 R 0 R 0 R 0

R 73,740 - R 76,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 13 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 76,240 - R 76,289 R 0 R 1,648 R 1,648 R 0 R 0 R 0 R 0 R 0 R 0

R 76,290 - R 76,339 R 0 R 1,657 R 1,657 R 0 R 0 R 0 R 0 R 0 R 0

R 76,340 - R 76,389 R 0 R 1,666 R 1,666 R 0 R 0 R 0 R 0 R 0 R 0

R 76,390 - R 76,439 R 0 R 1,675 R 1,675 R 0 R 0 R 0 R 0 R 0 R 0

R 76,440 - R 76,489 R 0 R 1,684 R 1,684 R 0 R 0 R 0 R 0 R 0 R 0

R 76,490 - R 76,539 R 0 R 1,693 R 1,693 R 0 R 0 R 0 R 0 R 0 R 0

R 76,540 - R 76,589 R 0 R 1,702 R 1,702 R 0 R 0 R 0 R 0 R 0 R 0

R 76,590 - R 76,639 R 0 R 1,711 R 1,711 R 0 R 0 R 0 R 0 R 0 R 0

R 76,640 - R 76,689 R 0 R 1,720 R 1,720 R 0 R 0 R 0 R 0 R 0 R 0

R 76,690 - R 76,739 R 0 R 1,729 R 1,729 R 0 R 0 R 0 R 0 R 0 R 0

R 76,740 - R 76,789 R 0 R 1,738 R 1,738 R 0 R 0 R 0 R 0 R 0 R 0

R 76,790 - R 76,839 R 0 R 1,747 R 1,747 R 0 R 0 R 0 R 0 R 0 R 0

R 76,840 - R 76,889 R 0 R 1,756 R 1,756 R 0 R 0 R 0 R 0 R 0 R 0

R 76,890 - R 76,939 R 0 R 1,765 R 1,765 R 0 R 0 R 0 R 0 R 0 R 0

R 76,940 - R 76,989 R 0 R 1,774 R 1,774 R 0 R 0 R 0 R 0 R 0 R 0

R 76,990 - R 77,039 R 0 R 1,783 R 1,783 R 0 R 0 R 0 R 0 R 0 R 0

R 77,040 - R 77,089 R 0 R 1,792 R 1,792 R 0 R 0 R 0 R 0 R 0 R 0

R 77,090 - R 77,139 R 0 R 1,801 R 1,801 R 0 R 0 R 0 R 0 R 0 R 0

R 77,140 - R 77,189 R 0 R 1,810 R 1,810 R 0 R 0 R 0 R 0 R 0 R 0

R 77,190 - R 77,239 R 0 R 1,819 R 1,819 R 0 R 0 R 0 R 0 R 0 R 0

R 77,240 - R 77,289 R 0 R 1,828 R 1,828 R 0 R 0 R 0 R 0 R 0 R 0

R 77,290 - R 77,339 R 0 R 1,837 R 1,837 R 0 R 0 R 0 R 0 R 0 R 0

R 77,340 - R 77,389 R 0 R 1,846 R 1,846 R 0 R 0 R 0 R 0 R 0 R 0

R 77,390 - R 77,439 R 0 R 1,855 R 1,855 R 0 R 0 R 0 R 0 R 0 R 0

R 77,440 - R 77,489 R 0 R 1,864 R 1,864 R 0 R 0 R 0 R 0 R 0 R 0

R 77,490 - R 77,539 R 0 R 1,873 R 1,873 R 0 R 0 R 0 R 0 R 0 R 0

R 77,540 - R 77,589 R 0 R 1,882 R 1,882 R 0 R 0 R 0 R 0 R 0 R 0

R 77,590 - R 77,639 R 0 R 1,891 R 1,891 R 0 R 0 R 0 R 0 R 0 R 0

R 77,640 - R 77,689 R 0 R 1,900 R 1,900 R 0 R 0 R 0 R 0 R 0 R 0

R 77,690 - R 77,739 R 0 R 1,909 R 1,909 R 0 R 0 R 0 R 0 R 0 R 0

R 77,740 - R 77,789 R 0 R 1,918 R 1,918 R 0 R 0 R 0 R 0 R 0 R 0

R 77,790 - R 77,839 R 0 R 1,927 R 1,927 R 0 R 0 R 0 R 0 R 0 R 0

R 77,840 - R 77,889 R 0 R 1,936 R 1,936 R 0 R 0 R 0 R 0 R 0 R 0

R 77,890 - R 77,939 R 0 R 1,945 R 1,945 R 0 R 0 R 0 R 0 R 0 R 0

R 77,940 - R 77,989 R 0 R 1,954 R 1,954 R 0 R 0 R 0 R 0 R 0 R 0

R 77,990 - R 78,039 R 0 R 1,963 R 1,963 R 0 R 0 R 0 R 0 R 0 R 0

R 78,040 - R 78,089 R 0 R 1,972 R 1,972 R 0 R 0 R 0 R 0 R 0 R 0

R 78,090 - R 78,139 R 0 R 1,981 R 1,981 R 0 R 0 R 0 R 0 R 0 R 0

R 78,140 - R 78,189 R 0 R 1,990 R 1,990 R 0 R 0 R 0 R 0 R 0 R 0

R 78,190 - R 78,239 R 0 R 1,999 R 1,999 R 0 R 0 R 0 R 0 R 0 R 0

R 78,240 - R 78,289 R 0 R 2,008 R 2,008 R 0 R 0 R 0 R 0 R 0 R 0

R 78,290 - R 78,339 R 0 R 2,017 R 2,017 R 0 R 0 R 0 R 0 R 0 R 0

R 78,340 - R 78,389 R 0 R 2,026 R 2,026 R 0 R 0 R 0 R 0 R 0 R 0

R 78,390 - R 78,439 R 0 R 2,035 R 2,035 R 0 R 0 R 0 R 0 R 0 R 0

R 78,440 - R 78,489 R 0 R 2,044 R 2,044 R 0 R 0 R 0 R 0 R 0 R 0

R 78,490 - R 78,539 R 0 R 2,053 R 2,053 R 0 R 0 R 0 R 0 R 0 R 0

R 78,540 - R 78,589 R 0 R 2,062 R 2,062 R 0 R 0 R 0 R 0 R 0 R 0

R 78,590 - R 78,639 R 0 R 2,071 R 2,071 R 0 R 0 R 0 R 0 R 0 R 0

R 78,640 - R 78,689 R 0 R 2,080 R 2,080 R 0 R 0 R 0 R 0 R 0 R 0

R 78,690 - R 78,739 R 0 R 2,089 R 2,089 R 0 R 0 R 0 R 0 R 0 R 0

R 76,240 - R 78,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 14 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 78,740 - R 78,789 R 0 R 2,098 R 2,098 R 0 R 0 R 0 R 0 R 0 R 0

R 78,790 - R 78,839 R 0 R 2,107 R 2,107 R 0 R 0 R 0 R 0 R 0 R 0

R 78,840 - R 78,889 R 0 R 2,116 R 2,116 R 0 R 0 R 0 R 0 R 0 R 0

R 78,890 - R 78,939 R 0 R 2,125 R 2,125 R 0 R 0 R 0 R 0 R 0 R 0

R 78,940 - R 78,989 R 0 R 2,134 R 2,134 R 0 R 0 R 0 R 0 R 0 R 0

R 78,990 - R 79,039 R 0 R 2,143 R 2,143 R 0 R 0 R 0 R 0 R 0 R 0

R 79,040 - R 79,089 R 0 R 2,152 R 2,152 R 0 R 0 R 0 R 0 R 0 R 0

R 79,090 - R 79,139 R 0 R 2,161 R 2,161 R 0 R 0 R 0 R 0 R 0 R 0

R 79,140 - R 79,189 R 0 R 2,170 R 2,170 R 0 R 0 R 0 R 0 R 0 R 0

R 79,190 - R 79,239 R 0 R 2,179 R 2,179 R 0 R 0 R 0 R 0 R 0 R 0

R 79,240 - R 79,289 R 0 R 2,188 R 2,188 R 0 R 0 R 0 R 0 R 0 R 0

R 79,290 - R 79,339 R 0 R 2,197 R 2,197 R 0 R 0 R 0 R 0 R 0 R 0

R 79,340 - R 79,389 R 0 R 2,206 R 2,206 R 0 R 0 R 0 R 0 R 0 R 0

R 79,390 - R 79,439 R 0 R 2,215 R 2,215 R 0 R 0 R 0 R 0 R 0 R 0

R 79,440 - R 79,489 R 0 R 2,224 R 2,224 R 0 R 0 R 0 R 0 R 0 R 0

R 79,490 - R 79,539 R 0 R 2,233 R 2,233 R 0 R 0 R 0 R 0 R 0 R 0

R 79,540 - R 79,589 R 0 R 2,242 R 2,242 R 0 R 0 R 0 R 0 R 0 R 0

R 79,590 - R 79,639 R 0 R 2,251 R 2,251 R 0 R 0 R 0 R 0 R 0 R 0

R 79,640 - R 79,689 R 0 R 2,260 R 2,260 R 0 R 0 R 0 R 0 R 0 R 0

R 79,690 - R 79,739 R 0 R 2,269 R 2,269 R 0 R 0 R 0 R 0 R 0 R 0

R 79,740 - R 79,789 R 0 R 2,278 R 2,278 R 0 R 0 R 0 R 0 R 0 R 0

R 79,790 - R 79,839 R 0 R 2,287 R 2,287 R 0 R 0 R 0 R 0 R 0 R 0

R 79,840 - R 79,889 R 0 R 2,296 R 2,296 R 0 R 0 R 0 R 0 R 0 R 0

R 79,890 - R 79,939 R 0 R 2,305 R 2,305 R 0 R 0 R 0 R 0 R 0 R 0

R 79,940 - R 79,989 R 0 R 2,314 R 2,314 R 0 R 0 R 0 R 0 R 0 R 0

R 79,990 - R 80,039 R 0 R 2,323 R 2,323 R 0 R 0 R 0 R 0 R 0 R 0

R 80,040 - R 80,089 R 0 R 2,332 R 2,332 R 0 R 0 R 0 R 0 R 0 R 0

R 80,090 - R 80,139 R 0 R 2,341 R 2,341 R 0 R 0 R 0 R 0 R 0 R 0

R 80,140 - R 80,189 R 0 R 2,350 R 2,350 R 0 R 0 R 0 R 0 R 0 R 0

R 80,190 - R 80,239 R 0 R 2,359 R 2,359 R 0 R 0 R 0 R 0 R 0 R 0

R 80,240 - R 80,289 R 0 R 2,368 R 2,368 R 0 R 0 R 0 R 0 R 0 R 0

R 80,290 - R 80,339 R 0 R 2,377 R 2,377 R 0 R 0 R 0 R 0 R 0 R 0

R 80,340 - R 80,389 R 0 R 2,386 R 2,386 R 0 R 0 R 0 R 0 R 0 R 0

R 80,390 - R 80,439 R 0 R 2,395 R 2,395 R 0 R 0 R 0 R 0 R 0 R 0

R 80,440 - R 80,489 R 0 R 2,404 R 2,404 R 0 R 0 R 0 R 0 R 0 R 0

R 80,490 - R 80,539 R 0 R 2,413 R 2,413 R 0 R 0 R 0 R 0 R 0 R 0

R 80,540 - R 80,589 R 0 R 2,422 R 2,422 R 0 R 0 R 0 R 0 R 0 R 0

R 80,590 - R 80,639 R 0 R 2,431 R 2,431 R 0 R 0 R 0 R 0 R 0 R 0

R 80,640 - R 80,689 R 0 R 2,440 R 2,440 R 0 R 0 R 0 R 0 R 0 R 0

R 80,690 - R 80,739 R 0 R 2,449 R 2,449 R 0 R 0 R 0 R 0 R 0 R 0

R 80,740 - R 80,789 R 0 R 2,458 R 2,458 R 0 R 0 R 0 R 0 R 0 R 0

R 80,790 - R 80,839 R 0 R 2,467 R 2,467 R 0 R 0 R 0 R 0 R 0 R 0

R 80,840 - R 80,889 R 0 R 2,476 R 2,476 R 0 R 0 R 0 R 0 R 0 R 0

R 80,890 - R 80,939 R 0 R 2,485 R 2,485 R 0 R 0 R 0 R 0 R 0 R 0

R 80,940 - R 80,989 R 0 R 2,494 R 2,494 R 0 R 0 R 0 R 0 R 0 R 0

R 80,990 - R 81,039 R 0 R 2,503 R 2,503 R 0 R 0 R 0 R 0 R 0 R 0

R 81,040 - R 81,089 R 0 R 2,512 R 2,512 R 0 R 0 R 0 R 0 R 0 R 0

R 81,090 - R 81,139 R 0 R 2,521 R 2,521 R 0 R 0 R 0 R 0 R 0 R 0

R 81,140 - R 81,189 R 0 R 2,530 R 2,530 R 0 R 0 R 0 R 0 R 0 R 0

R 81,190 - R 81,239 R 0 R 2,539 R 2,539 R 0 R 0 R 0 R 0 R 0 R 0

R 78,740 - R 81,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 15 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 81,240 - R 81,289 R 0 R 2,548 R 2,548 R 0 R 0 R 0 R 0 R 0 R 0

R 81,290 - R 81,339 R 0 R 2,557 R 2,557 R 0 R 0 R 0 R 0 R 0 R 0

R 81,340 - R 81,389 R 0 R 2,566 R 2,566 R 0 R 0 R 0 R 0 R 0 R 0

R 81,390 - R 81,439 R 0 R 2,575 R 2,575 R 0 R 0 R 0 R 0 R 0 R 0

R 81,440 - R 81,489 R 0 R 2,584 R 2,584 R 0 R 0 R 0 R 0 R 0 R 0

R 81,490 - R 81,539 R 0 R 2,593 R 2,593 R 0 R 0 R 0 R 0 R 0 R 0

R 81,540 - R 81,589 R 0 R 2,602 R 2,602 R 0 R 0 R 0 R 0 R 0 R 0

R 81,590 - R 81,639 R 0 R 2,611 R 2,611 R 0 R 0 R 0 R 0 R 0 R 0

R 81,640 - R 81,689 R 0 R 2,620 R 2,620 R 0 R 0 R 0 R 0 R 0 R 0

R 81,690 - R 81,739 R 0 R 2,629 R 2,629 R 0 R 0 R 0 R 0 R 0 R 0

R 81,740 - R 81,789 R 0 R 2,638 R 2,638 R 0 R 0 R 0 R 0 R 0 R 0

R 81,790 - R 81,839 R 0 R 2,647 R 2,647 R 0 R 0 R 0 R 0 R 0 R 0

R 81,840 - R 81,889 R 0 R 2,656 R 2,656 R 0 R 0 R 0 R 0 R 0 R 0

R 81,890 - R 81,939 R 0 R 2,665 R 2,665 R 0 R 0 R 0 R 0 R 0 R 0

R 81,940 - R 81,989 R 0 R 2,674 R 2,674 R 0 R 0 R 0 R 0 R 0 R 0

R 81,990 - R 82,039 R 0 R 2,683 R 2,683 R 0 R 0 R 0 R 0 R 0 R 0

R 82,040 - R 82,089 R 0 R 2,692 R 2,692 R 0 R 0 R 0 R 0 R 0 R 0

R 82,090 - R 82,139 R 0 R 2,701 R 2,701 R 0 R 0 R 0 R 0 R 0 R 0

R 82,140 - R 82,189 R 0 R 2,710 R 2,710 R 0 R 0 R 0 R 0 R 0 R 0

R 82,190 - R 82,239 R 0 R 2,719 R 2,719 R 0 R 0 R 0 R 0 R 0 R 0

R 82,240 - R 82,289 R 0 R 2,728 R 2,728 R 0 R 0 R 0 R 0 R 0 R 0

R 82,290 - R 82,339 R 0 R 2,737 R 2,737 R 0 R 0 R 0 R 0 R 0 R 0

R 82,340 - R 82,389 R 0 R 2,746 R 2,746 R 0 R 0 R 0 R 0 R 0 R 0

R 82,390 - R 82,439 R 0 R 2,755 R 2,755 R 0 R 0 R 0 R 0 R 0 R 0

R 82,440 - R 82,489 R 0 R 2,764 R 2,764 R 0 R 0 R 0 R 0 R 0 R 0

R 82,490 - R 82,539 R 0 R 2,773 R 2,773 R 0 R 0 R 0 R 0 R 0 R 0

R 82,540 - R 82,589 R 0 R 2,782 R 2,782 R 0 R 0 R 0 R 0 R 0 R 0

R 82,590 - R 82,639 R 0 R 2,791 R 2,791 R 0 R 0 R 0 R 0 R 0 R 0

R 82,640 - R 82,689 R 0 R 2,800 R 2,800 R 0 R 0 R 0 R 0 R 0 R 0

R 82,690 - R 82,739 R 0 R 2,809 R 2,809 R 0 R 0 R 0 R 0 R 0 R 0

R 82,740 - R 82,789 R 0 R 2,818 R 2,818 R 0 R 0 R 0 R 0 R 0 R 0

R 82,790 - R 82,839 R 0 R 2,827 R 2,827 R 0 R 0 R 0 R 0 R 0 R 0

R 82,840 - R 82,889 R 0 R 2,836 R 2,836 R 0 R 0 R 0 R 0 R 0 R 0

R 82,890 - R 82,939 R 0 R 2,845 R 2,845 R 0 R 0 R 0 R 0 R 0 R 0

R 82,940 - R 82,989 R 0 R 2,854 R 2,854 R 0 R 0 R 0 R 0 R 0 R 0

R 82,990 - R 83,039 R 0 R 2,863 R 2,863 R 0 R 0 R 0 R 0 R 0 R 0

R 83,040 - R 83,089 R 0 R 2,872 R 2,872 R 0 R 0 R 0 R 0 R 0 R 0

R 83,090 - R 83,139 R 0 R 2,881 R 2,881 R 0 R 0 R 0 R 0 R 0 R 0

R 83,140 - R 83,189 R 0 R 2,890 R 2,890 R 0 R 0 R 0 R 0 R 0 R 0

R 83,190 - R 83,239 R 0 R 2,899 R 2,899 R 0 R 0 R 0 R 0 R 0 R 0

R 83,240 - R 83,289 R 0 R 2,908 R 2,908 R 0 R 0 R 0 R 0 R 0 R 0

R 83,290 - R 83,339 R 0 R 2,917 R 2,917 R 0 R 0 R 0 R 0 R 0 R 0

R 83,340 - R 83,389 R 0 R 2,926 R 2,926 R 0 R 0 R 0 R 0 R 0 R 0

R 83,390 - R 83,439 R 0 R 2,935 R 2,935 R 0 R 0 R 0 R 0 R 0 R 0

R 83,440 - R 83,489 R 0 R 2,944 R 2,944 R 0 R 0 R 0 R 0 R 0 R 0

R 83,490 - R 83,539 R 0 R 2,953 R 2,953 R 0 R 0 R 0 R 0 R 0 R 0

R 83,540 - R 83,589 R 0 R 2,962 R 2,962 R 0 R 0 R 0 R 0 R 0 R 0

R 83,590 - R 83,639 R 0 R 2,971 R 2,971 R 0 R 0 R 0 R 0 R 0 R 0

R 83,640 - R 83,689 R 0 R 2,980 R 2,980 R 0 R 0 R 0 R 0 R 0 R 0

R 83,690 - R 83,739 R 0 R 2,989 R 2,989 R 0 R 0 R 0 R 0 R 0 R 0

R 81,240 - R 83,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 16 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 83,740 - R 83,789 R 0 R 2,998 R 2,998 R 0 R 0 R 0 R 0 R 0 R 0

R 83,790 - R 83,839 R 0 R 3,007 R 3,007 R 0 R 0 R 0 R 0 R 0 R 0

R 83,840 - R 83,889 R 0 R 3,016 R 3,016 R 0 R 0 R 0 R 0 R 0 R 0

R 83,890 - R 83,939 R 0 R 3,025 R 3,025 R 0 R 0 R 0 R 0 R 0 R 0

R 83,940 - R 83,989 R 0 R 3,034 R 3,034 R 0 R 0 R 0 R 0 R 0 R 0

R 83,990 - R 84,039 R 0 R 3,043 R 3,043 R 0 R 0 R 0 R 0 R 0 R 0

R 84,040 - R 84,089 R 0 R 3,052 R 3,052 R 0 R 0 R 0 R 0 R 0 R 0

R 84,090 - R 84,139 R 0 R 3,061 R 3,061 R 0 R 0 R 0 R 0 R 0 R 0

R 84,140 - R 84,189 R 0 R 3,070 R 3,070 R 0 R 0 R 0 R 0 R 0 R 0

R 84,190 - R 84,239 R 0 R 3,079 R 3,079 R 0 R 0 R 0 R 0 R 0 R 0

R 84,240 - R 84,289 R 0 R 3,088 R 3,088 R 0 R 0 R 0 R 0 R 0 R 0

R 84,290 - R 84,339 R 0 R 3,097 R 3,097 R 0 R 0 R 0 R 0 R 0 R 0

R 84,340 - R 84,389 R 0 R 3,106 R 3,106 R 0 R 0 R 0 R 0 R 0 R 0

R 84,390 - R 84,439 R 0 R 3,115 R 3,115 R 0 R 0 R 0 R 0 R 0 R 0

R 84,440 - R 84,489 R 0 R 3,124 R 3,124 R 0 R 0 R 0 R 0 R 0 R 0

R 84,490 - R 84,539 R 0 R 3,133 R 3,133 R 0 R 0 R 0 R 0 R 0 R 0

R 84,540 - R 84,589 R 0 R 3,142 R 3,142 R 0 R 0 R 0 R 0 R 0 R 0

R 84,590 - R 84,639 R 0 R 3,151 R 3,151 R 0 R 0 R 0 R 0 R 0 R 0

R 84,640 - R 84,689 R 0 R 3,160 R 3,160 R 0 R 0 R 0 R 0 R 0 R 0

R 84,690 - R 84,739 R 0 R 3,169 R 3,169 R 0 R 0 R 0 R 0 R 0 R 0

R 84,740 - R 84,789 R 0 R 3,178 R 3,178 R 0 R 0 R 0 R 0 R 0 R 0

R 84,790 - R 84,839 R 0 R 3,187 R 3,187 R 0 R 0 R 0 R 0 R 0 R 0

R 84,840 - R 84,889 R 0 R 3,196 R 3,196 R 0 R 0 R 0 R 0 R 0 R 0

R 84,890 - R 84,939 R 0 R 3,205 R 3,205 R 0 R 0 R 0 R 0 R 0 R 0

R 84,940 - R 84,989 R 0 R 3,214 R 3,214 R 0 R 0 R 0 R 0 R 0 R 0

R 84,990 - R 85,039 R 0 R 3,223 R 3,223 R 0 R 0 R 0 R 0 R 0 R 0

R 85,040 - R 85,089 R 0 R 3,232 R 3,232 R 0 R 0 R 0 R 0 R 0 R 0

R 85,090 - R 85,139 R 0 R 3,241 R 3,241 R 0 R 0 R 0 R 0 R 0 R 0

R 85,140 - R 85,189 R 0 R 3,250 R 3,250 R 0 R 0 R 0 R 0 R 0 R 0

R 85,190 - R 85,239 R 0 R 3,259 R 3,259 R 0 R 0 R 0 R 0 R 0 R 0

R 85,240 - R 85,289 R 0 R 3,268 R 3,268 R 0 R 0 R 0 R 0 R 0 R 0

R 85,290 - R 85,339 R 0 R 3,277 R 3,277 R 0 R 0 R 0 R 0 R 0 R 0

R 85,340 - R 85,389 R 0 R 3,286 R 3,286 R 0 R 0 R 0 R 0 R 0 R 0

R 85,390 - R 85,439 R 0 R 3,295 R 3,295 R 0 R 0 R 0 R 0 R 0 R 0

R 85,440 - R 85,489 R 0 R 3,304 R 3,304 R 0 R 0 R 0 R 0 R 0 R 0

R 85,490 - R 85,539 R 0 R 3,313 R 3,313 R 0 R 0 R 0 R 0 R 0 R 0

R 85,540 - R 85,589 R 0 R 3,322 R 3,322 R 0 R 0 R 0 R 0 R 0 R 0

R 85,590 - R 85,639 R 0 R 3,331 R 3,331 R 0 R 0 R 0 R 0 R 0 R 0

R 85,640 - R 85,689 R 0 R 3,340 R 3,340 R 0 R 0 R 0 R 0 R 0 R 0

R 85,690 - R 85,739 R 0 R 3,349 R 3,349 R 0 R 0 R 0 R 0 R 0 R 0

R 85,740 - R 85,789 R 0 R 3,358 R 3,358 R 0 R 0 R 0 R 0 R 0 R 0

R 85,790 - R 85,839 R 0 R 3,367 R 3,367 R 0 R 0 R 0 R 0 R 0 R 0

R 85,840 - R 85,889 R 0 R 3,376 R 3,376 R 0 R 0 R 0 R 0 R 0 R 0

R 85,890 - R 85,939 R 0 R 3,385 R 3,385 R 0 R 0 R 0 R 0 R 0 R 0

R 85,940 - R 85,989 R 0 R 3,394 R 3,394 R 0 R 0 R 0 R 0 R 0 R 0

R 85,990 - R 86,039 R 0 R 3,403 R 3,403 R 0 R 0 R 0 R 0 R 0 R 0

R 86,040 - R 86,089 R 0 R 3,412 R 3,412 R 0 R 0 R 0 R 0 R 0 R 0

R 86,090 - R 86,139 R 0 R 3,421 R 3,421 R 0 R 0 R 0 R 0 R 0 R 0

R 86,140 - R 86,189 R 0 R 3,430 R 3,430 R 0 R 0 R 0 R 0 R 0 R 0

R 86,190 - R 86,239 R 0 R 3,439 R 3,439 R 0 R 0 R 0 R 0 R 0 R 0

R 83,740 - R 86,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 17 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 86,240 - R 86,289 R 0 R 3,448 R 3,448 R 0 R 0 R 0 R 0 R 0 R 0

R 86,290 - R 86,339 R 0 R 3,457 R 3,457 R 0 R 0 R 0 R 0 R 0 R 0

R 86,340 - R 86,389 R 0 R 3,466 R 3,466 R 0 R 0 R 0 R 0 R 0 R 0

R 86,390 - R 86,439 R 0 R 3,475 R 3,475 R 0 R 0 R 0 R 0 R 0 R 0

R 86,440 - R 86,489 R 0 R 3,484 R 3,484 R 0 R 0 R 0 R 0 R 0 R 0

R 86,490 - R 86,539 R 0 R 3,493 R 3,493 R 0 R 0 R 0 R 0 R 0 R 0

R 86,540 - R 86,589 R 0 R 3,502 R 3,502 R 0 R 0 R 0 R 0 R 0 R 0

R 86,590 - R 86,639 R 0 R 3,511 R 3,511 R 0 R 0 R 0 R 0 R 0 R 0

R 86,640 - R 86,689 R 0 R 3,520 R 3,520 R 0 R 0 R 0 R 0 R 0 R 0

R 86,690 - R 86,739 R 0 R 3,529 R 3,529 R 0 R 0 R 0 R 0 R 0 R 0

R 86,740 - R 86,789 R 0 R 3,538 R 3,538 R 0 R 0 R 0 R 0 R 0 R 0

R 86,790 - R 86,839 R 0 R 3,547 R 3,547 R 0 R 0 R 0 R 0 R 0 R 0

R 86,840 - R 86,889 R 0 R 3,556 R 3,556 R 0 R 0 R 0 R 0 R 0 R 0

R 86,890 - R 86,939 R 0 R 3,565 R 3,565 R 0 R 0 R 0 R 0 R 0 R 0

R 86,940 - R 86,989 R 0 R 3,574 R 3,574 R 0 R 0 R 0 R 0 R 0 R 0

R 86,990 - R 87,039 R 0 R 3,583 R 3,583 R 0 R 0 R 0 R 0 R 0 R 0

R 87,040 - R 87,089 R 0 R 3,592 R 3,592 R 0 R 0 R 0 R 0 R 0 R 0

R 87,090 - R 87,139 R 0 R 3,601 R 3,601 R 0 R 0 R 0 R 0 R 0 R 0

R 87,140 - R 87,189 R 0 R 3,610 R 3,610 R 0 R 0 R 0 R 0 R 0 R 0

R 87,190 - R 87,239 R 0 R 3,619 R 3,619 R 0 R 0 R 0 R 0 R 0 R 0

R 87,240 - R 87,289 R 0 R 3,628 R 3,628 R 0 R 0 R 0 R 0 R 0 R 0

R 87,290 - R 87,339 R 0 R 3,637 R 3,637 R 0 R 0 R 0 R 0 R 0 R 0

R 87,340 - R 87,389 R 0 R 3,646 R 3,646 R 0 R 0 R 0 R 0 R 0 R 0

R 87,390 - R 87,439 R 0 R 3,655 R 3,655 R 0 R 0 R 0 R 0 R 0 R 0

R 87,440 - R 87,489 R 0 R 3,664 R 3,664 R 0 R 0 R 0 R 0 R 0 R 0

R 87,490 - R 87,539 R 0 R 3,673 R 3,673 R 0 R 0 R 0 R 0 R 0 R 0

R 87,540 - R 87,589 R 0 R 3,682 R 3,682 R 0 R 0 R 0 R 0 R 0 R 0

R 87,590 - R 87,639 R 0 R 3,691 R 3,691 R 0 R 0 R 0 R 0 R 0 R 0

R 87,640 - R 87,689 R 0 R 3,700 R 3,700 R 0 R 0 R 0 R 0 R 0 R 0

R 87,690 - R 87,739 R 0 R 3,709 R 3,709 R 0 R 0 R 0 R 0 R 0 R 0

R 87,740 - R 87,789 R 0 R 3,718 R 3,718 R 0 R 0 R 0 R 0 R 0 R 0

R 87,790 - R 87,839 R 0 R 3,727 R 3,727 R 0 R 0 R 0 R 0 R 0 R 0

R 87,840 - R 87,889 R 0 R 3,736 R 3,736 R 0 R 0 R 0 R 0 R 0 R 0

R 87,890 - R 87,939 R 0 R 3,745 R 3,745 R 0 R 0 R 0 R 0 R 0 R 0

R 87,940 - R 87,989 R 0 R 3,754 R 3,754 R 0 R 0 R 0 R 0 R 0 R 0

R 87,990 - R 88,039 R 0 R 3,763 R 3,763 R 0 R 0 R 0 R 0 R 0 R 0

R 88,040 - R 88,089 R 0 R 3,772 R 3,772 R 0 R 0 R 0 R 0 R 0 R 0

R 88,090 - R 88,139 R 0 R 3,781 R 3,781 R 0 R 0 R 0 R 0 R 0 R 0

R 88,140 - R 88,189 R 0 R 3,790 R 3,790 R 0 R 0 R 0 R 0 R 0 R 0

R 88,190 - R 88,239 R 0 R 3,799 R 3,799 R 0 R 0 R 0 R 0 R 0 R 0

R 88,240 - R 88,289 R 0 R 3,808 R 3,808 R 0 R 0 R 0 R 0 R 0 R 0

R 88,290 - R 88,339 R 0 R 3,817 R 3,817 R 0 R 0 R 0 R 0 R 0 R 0

R 88,340 - R 88,389 R 0 R 3,826 R 3,826 R 0 R 0 R 0 R 0 R 0 R 0

R 88,390 - R 88,439 R 0 R 3,835 R 3,835 R 0 R 0 R 0 R 0 R 0 R 0

R 88,440 - R 88,489 R 0 R 3,844 R 3,844 R 0 R 0 R 0 R 0 R 0 R 0

R 88,490 - R 88,539 R 0 R 3,853 R 3,853 R 0 R 0 R 0 R 0 R 0 R 0

R 88,540 - R 88,589 R 0 R 3,862 R 3,862 R 0 R 0 R 0 R 0 R 0 R 0

R 88,590 - R 88,639 R 0 R 3,871 R 3,871 R 0 R 0 R 0 R 0 R 0 R 0

R 88,640 - R 88,689 R 0 R 3,880 R 3,880 R 0 R 0 R 0 R 0 R 0 R 0

R 88,690 - R 88,739 R 0 R 3,889 R 3,889 R 0 R 0 R 0 R 0 R 0 R 0

R 86,240 - R 88,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 18 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 88,740 - R 88,789 R 0 R 3,898 R 3,898 R 0 R 0 R 0 R 0 R 0 R 0

R 88,790 - R 88,839 R 0 R 3,907 R 3,907 R 0 R 0 R 0 R 0 R 0 R 0

R 88,840 - R 88,889 R 0 R 3,916 R 3,916 R 0 R 0 R 0 R 0 R 0 R 0

R 88,890 - R 88,939 R 0 R 3,925 R 3,925 R 0 R 0 R 0 R 0 R 0 R 0

R 88,940 - R 88,989 R 0 R 3,934 R 3,934 R 0 R 0 R 0 R 0 R 0 R 0

R 88,990 - R 89,039 R 0 R 3,943 R 3,943 R 0 R 0 R 0 R 0 R 0 R 0

R 89,040 - R 89,089 R 0 R 3,952 R 3,952 R 0 R 0 R 0 R 0 R 0 R 0

R 89,090 - R 89,139 R 0 R 3,961 R 3,961 R 0 R 0 R 0 R 0 R 0 R 0

R 89,140 - R 89,189 R 0 R 3,970 R 3,970 R 0 R 0 R 0 R 0 R 0 R 0

R 89,190 - R 89,239 R 0 R 3,979 R 3,979 R 0 R 0 R 0 R 0 R 0 R 0

R 89,240 - R 89,289 R 0 R 3,988 R 3,988 R 0 R 0 R 0 R 0 R 0 R 0

R 89,290 - R 89,339 R 0 R 3,997 R 3,997 R 0 R 0 R 0 R 0 R 0 R 0

R 89,340 - R 89,389 R 0 R 4,006 R 4,006 R 0 R 0 R 0 R 0 R 0 R 0

R 89,390 - R 89,439 R 0 R 4,015 R 4,015 R 0 R 0 R 0 R 0 R 0 R 0

R 89,440 - R 89,489 R 0 R 4,024 R 4,024 R 0 R 0 R 0 R 0 R 0 R 0

R 89,490 - R 89,539 R 0 R 4,033 R 4,033 R 0 R 0 R 0 R 0 R 0 R 0

R 89,540 - R 89,589 R 0 R 4,042 R 4,042 R 0 R 0 R 0 R 0 R 0 R 0

R 89,590 - R 89,639 R 0 R 4,051 R 4,051 R 0 R 0 R 0 R 0 R 0 R 0

R 89,640 - R 89,689 R 0 R 4,060 R 4,060 R 0 R 0 R 0 R 0 R 0 R 0

R 89,690 - R 89,739 R 0 R 4,069 R 4,069 R 0 R 0 R 0 R 0 R 0 R 0

R 89,740 - R 89,789 R 0 R 4,078 R 4,078 R 0 R 0 R 0 R 0 R 0 R 0

R 89,790 - R 89,839 R 0 R 4,087 R 4,087 R 0 R 0 R 0 R 0 R 0 R 0

R 89,840 - R 89,889 R 0 R 4,096 R 4,096 R 0 R 0 R 0 R 0 R 0 R 0

R 89,890 - R 89,939 R 0 R 4,105 R 4,105 R 0 R 0 R 0 R 0 R 0 R 0

R 89,940 - R 89,989 R 0 R 4,114 R 4,114 R 0 R 0 R 0 R 0 R 0 R 0

R 89,990 - R 90,039 R 0 R 4,123 R 4,123 R 0 R 0 R 0 R 0 R 0 R 0

R 90,040 - R 90,089 R 0 R 4,132 R 4,132 R 0 R 0 R 0 R 0 R 0 R 0

R 90,090 - R 90,139 R 0 R 4,141 R 4,141 R 0 R 0 R 0 R 0 R 0 R 0

R 90,140 - R 90,189 R 0 R 4,150 R 4,150 R 0 R 0 R 0 R 0 R 0 R 0

R 90,190 - R 90,239 R 0 R 4,159 R 4,159 R 0 R 0 R 0 R 0 R 0 R 0

R 90,240 - R 90,289 R 0 R 4,168 R 4,168 R 0 R 0 R 0 R 0 R 0 R 0

R 90,290 - R 90,339 R 0 R 4,177 R 4,177 R 0 R 0 R 0 R 0 R 0 R 0

R 90,340 - R 90,389 R 0 R 4,186 R 4,186 R 0 R 0 R 0 R 0 R 0 R 0

R 90,390 - R 90,439 R 0 R 4,195 R 4,195 R 0 R 0 R 0 R 0 R 0 R 0

R 90,440 - R 90,489 R 0 R 4,204 R 4,204 R 0 R 0 R 0 R 0 R 0 R 0

R 90,490 - R 90,539 R 0 R 4,213 R 4,213 R 0 R 0 R 0 R 0 R 0 R 0

R 90,540 - R 90,589 R 0 R 4,222 R 4,222 R 0 R 0 R 0 R 0 R 0 R 0

R 90,590 - R 90,639 R 0 R 4,231 R 4,231 R 0 R 0 R 0 R 0 R 0 R 0

R 90,640 - R 90,689 R 0 R 4,240 R 4,240 R 0 R 0 R 0 R 0 R 0 R 0

R 90,690 - R 90,739 R 0 R 4,249 R 4,249 R 0 R 0 R 0 R 0 R 0 R 0

R 90,740 - R 90,789 R 0 R 4,258 R 4,258 R 0 R 0 R 0 R 0 R 0 R 0

R 90,790 - R 90,839 R 0 R 4,267 R 4,267 R 0 R 0 R 0 R 0 R 0 R 0

R 90,840 - R 90,889 R 0 R 4,276 R 4,276 R 0 R 0 R 0 R 0 R 0 R 0

R 90,890 - R 90,939 R 0 R 4,285 R 4,285 R 0 R 0 R 0 R 0 R 0 R 0

R 90,940 - R 90,989 R 0 R 4,294 R 4,294 R 0 R 0 R 0 R 0 R 0 R 0

R 90,990 - R 91,039 R 0 R 4,303 R 4,303 R 0 R 0 R 0 R 0 R 0 R 0

R 91,040 - R 91,089 R 0 R 4,312 R 4,312 R 0 R 0 R 0 R 0 R 0 R 0

R 91,090 - R 91,139 R 0 R 4,321 R 4,321 R 0 R 0 R 0 R 0 R 0 R 0

R 91,140 - R 91,189 R 0 R 4,330 R 4,330 R 0 R 0 R 0 R 0 R 0 R 0

R 91,190 - R 91,239 R 0 R 4,339 R 4,339 R 0 R 0 R 0 R 0 R 0 R 0

R 88,740 - R 91,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 19 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 91,240 - R 91,289 R 0 R 4,348 R 4,348 R 0 R 0 R 0 R 0 R 0 R 0

R 91,290 - R 91,339 R 0 R 4,357 R 4,357 R 0 R 0 R 0 R 0 R 0 R 0

R 91,340 - R 91,389 R 0 R 4,366 R 4,366 R 0 R 0 R 0 R 0 R 0 R 0

R 91,390 - R 91,439 R 0 R 4,375 R 4,375 R 0 R 0 R 0 R 0 R 0 R 0

R 91,440 - R 91,489 R 0 R 4,384 R 4,384 R 0 R 0 R 0 R 0 R 0 R 0

R 91,490 - R 91,539 R 0 R 4,393 R 4,393 R 0 R 0 R 0 R 0 R 0 R 0

R 91,540 - R 91,589 R 0 R 4,402 R 4,402 R 0 R 0 R 0 R 0 R 0 R 0

R 91,590 - R 91,639 R 0 R 4,411 R 4,411 R 0 R 0 R 0 R 0 R 0 R 0

R 91,640 - R 91,689 R 0 R 4,420 R 4,420 R 0 R 0 R 0 R 0 R 0 R 0

R 91,690 - R 91,739 R 0 R 4,429 R 4,429 R 0 R 0 R 0 R 0 R 0 R 0

R 91,740 - R 91,789 R 0 R 4,438 R 4,438 R 0 R 0 R 0 R 0 R 0 R 0

R 91,790 - R 91,839 R 0 R 4,447 R 4,447 R 0 R 0 R 0 R 0 R 0 R 0

R 91,840 - R 91,889 R 0 R 4,456 R 4,456 R 0 R 0 R 0 R 0 R 0 R 0

R 91,890 - R 91,939 R 0 R 4,465 R 4,465 R 0 R 0 R 0 R 0 R 0 R 0

R 91,940 - R 91,989 R 0 R 4,474 R 4,474 R 0 R 0 R 0 R 0 R 0 R 0

R 91,990 - R 92,039 R 0 R 4,483 R 4,483 R 0 R 0 R 0 R 0 R 0 R 0

R 92,040 - R 92,089 R 0 R 4,492 R 4,492 R 0 R 0 R 0 R 0 R 0 R 0

R 92,090 - R 92,139 R 0 R 4,501 R 4,501 R 0 R 0 R 0 R 0 R 0 R 0

R 92,140 - R 92,189 R 0 R 4,510 R 4,510 R 0 R 0 R 0 R 0 R 0 R 0

R 92,190 - R 92,239 R 0 R 4,519 R 4,519 R 0 R 0 R 0 R 0 R 0 R 0

R 92,240 - R 92,289 R 0 R 4,528 R 4,528 R 0 R 0 R 0 R 0 R 0 R 0

R 92,290 - R 92,339 R 0 R 4,537 R 4,537 R 0 R 0 R 0 R 0 R 0 R 0

R 92,340 - R 92,389 R 0 R 4,546 R 4,546 R 0 R 0 R 0 R 0 R 0 R 0

R 92,390 - R 92,439 R 0 R 4,555 R 4,555 R 0 R 0 R 0 R 0 R 0 R 0

R 92,440 - R 92,489 R 0 R 4,564 R 4,564 R 0 R 0 R 0 R 0 R 0 R 0

R 92,490 - R 92,539 R 0 R 4,573 R 4,573 R 0 R 0 R 0 R 0 R 0 R 0

R 92,540 - R 92,589 R 0 R 4,582 R 4,582 R 0 R 0 R 0 R 0 R 0 R 0

R 92,590 - R 92,639 R 0 R 4,591 R 4,591 R 0 R 0 R 0 R 0 R 0 R 0

R 92,640 - R 92,689 R 0 R 4,600 R 4,600 R 0 R 0 R 0 R 0 R 0 R 0

R 92,690 - R 92,739 R 0 R 4,609 R 4,609 R 0 R 0 R 0 R 0 R 0 R 0

R 92,740 - R 92,789 R 0 R 4,618 R 4,618 R 0 R 0 R 0 R 0 R 0 R 0

R 92,790 - R 92,839 R 0 R 4,627 R 4,627 R 0 R 0 R 0 R 0 R 0 R 0

R 92,840 - R 92,889 R 0 R 4,636 R 4,636 R 0 R 0 R 0 R 0 R 0 R 0

R 92,890 - R 92,939 R 0 R 4,645 R 4,645 R 0 R 0 R 0 R 0 R 0 R 0

R 92,940 - R 92,989 R 0 R 4,654 R 4,654 R 0 R 0 R 0 R 0 R 0 R 0

R 92,990 - R 93,039 R 0 R 4,663 R 4,663 R 0 R 0 R 0 R 0 R 0 R 0

R 93,040 - R 93,089 R 0 R 4,672 R 4,672 R 0 R 0 R 0 R 0 R 0 R 0

R 93,090 - R 93,139 R 0 R 4,681 R 4,681 R 0 R 0 R 0 R 0 R 0 R 0

R 93,140 - R 93,189 R 0 R 4,690 R 4,690 R 0 R 0 R 0 R 0 R 0 R 0

R 93,190 - R 93,239 R 0 R 4,699 R 4,699 R 0 R 0 R 0 R 0 R 0 R 0

R 93,240 - R 93,289 R 0 R 4,708 R 4,708 R 0 R 0 R 0 R 0 R 0 R 0

R 93,290 - R 93,339 R 0 R 4,717 R 4,717 R 0 R 0 R 0 R 0 R 0 R 0

R 93,340 - R 93,389 R 0 R 4,726 R 4,726 R 0 R 0 R 0 R 0 R 0 R 0

R 93,390 - R 93,439 R 0 R 4,735 R 4,735 R 0 R 0 R 0 R 0 R 0 R 0

R 93,440 - R 93,489 R 0 R 4,744 R 4,744 R 0 R 0 R 0 R 0 R 0 R 0

R 93,490 - R 93,539 R 0 R 4,753 R 4,753 R 0 R 0 R 0 R 0 R 0 R 0

R 93,540 - R 93,589 R 0 R 4,762 R 4,762 R 0 R 0 R 0 R 0 R 0 R 0

R 93,590 - R 93,639 R 0 R 4,771 R 4,771 R 0 R 0 R 0 R 0 R 0 R 0

R 93,640 - R 93,689 R 0 R 4,780 R 4,780 R 0 R 0 R 0 R 0 R 0 R 0

R 93,690 - R 93,739 R 0 R 4,789 R 4,789 R 0 R 0 R 0 R 0 R 0 R 0

R 91,240 - R 93,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 20 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE + PAYE SITE + PAYE SITE + PAYE

R 93,740 - R 93,839 R 0 R 4,802 R 4,802 R 0 R 0 R 0 R 0 R 0 R 0

R 93,840 - R 93,939 R 0 R 4,820 R 4,820 R 0 R 0 R 0 R 0 R 0 R 0

R 93,940 - R 94,039 R 0 R 4,838 R 4,838 R 0 R 0 R 0 R 0 R 0 R 0

R 94,040 - R 94,139 R 0 R 4,856 R 4,856 R 0 R 0 R 0 R 0 R 0 R 0

R 94,140 - R 94,239 R 0 R 4,874 R 4,874 R 0 R 0 R 0 R 0 R 0 R 0

R 94,240 - R 94,339 R 0 R 4,892 R 4,892 R 0 R 0 R 0 R 0 R 0 R 0

R 94,340 - R 94,439 R 0 R 4,910 R 4,910 R 0 R 0 R 0 R 0 R 0 R 0

R 94,440 - R 94,539 R 0 R 4,928 R 4,928 R 0 R 0 R 0 R 0 R 0 R 0

R 94,540 - R 94,639 R 0 R 4,946 R 4,946 R 0 R 0 R 0 R 0 R 0 R 0

R 94,640 - R 94,739 R 0 R 4,964 R 4,964 R 0 R 0 R 0 R 0 R 0 R 0

R 94,740 - R 94,839 R 0 R 4,982 R 4,982 R 0 R 0 R 0 R 0 R 0 R 0

R 94,840 - R 94,939 R 0 R 5,000 R 5,000 R 0 R 0 R 0 R 0 R 0 R 0

R 94,940 - R 95,039 R 0 R 5,018 R 5,018 R 0 R 0 R 0 R 0 R 0 R 0

R 95,040 - R 95,139 R 0 R 5,036 R 5,036 R 0 R 0 R 0 R 0 R 0 R 0

R 95,140 - R 95,239 R 0 R 5,054 R 5,054 R 0 R 0 R 0 R 0 R 0 R 0

R 95,240 - R 95,339 R 0 R 5,072 R 5,072 R 0 R 0 R 0 R 0 R 0 R 0

R 95,340 - R 95,439 R 0 R 5,090 R 5,090 R 0 R 0 R 0 R 0 R 0 R 0

R 95,440 - R 95,539 R 0 R 5,108 R 5,108 R 0 R 0 R 0 R 0 R 0 R 0

R 95,540 - R 95,639 R 0 R 5,126 R 5,126 R 0 R 0 R 0 R 0 R 0 R 0

R 95,640 - R 95,739 R 0 R 5,144 R 5,144 R 0 R 0 R 0 R 0 R 0 R 0

R 95,740 - R 95,839 R 0 R 5,162 R 5,162 R 0 R 0 R 0 R 0 R 0 R 0

R 95,840 - R 95,939 R 0 R 5,180 R 5,180 R 0 R 0 R 0 R 0 R 0 R 0

R 95,940 - R 96,039 R 0 R 5,198 R 5,198 R 0 R 0 R 0 R 0 R 0 R 0

R 96,040 - R 96,139 R 0 R 5,216 R 5,216 R 0 R 0 R 0 R 0 R 0 R 0

R 96,140 - R 96,239 R 0 R 5,234 R 5,234 R 0 R 0 R 0 R 0 R 0 R 0

R 96,240 - R 96,339 R 0 R 5,252 R 5,252 R 0 R 0 R 0 R 0 R 0 R 0

R 96,340 - R 96,439 R 0 R 5,270 R 5,270 R 0 R 0 R 0 R 0 R 0 R 0

R 96,440 - R 96,539 R 0 R 5,288 R 5,288 R 0 R 0 R 0 R 0 R 0 R 0

R 96,540 - R 96,639 R 0 R 5,306 R 5,306 R 0 R 0 R 0 R 0 R 0 R 0

R 96,640 - R 96,739 R 0 R 5,324 R 5,324 R 0 R 0 R 0 R 0 R 0 R 0

R 96,740 - R 96,839 R 0 R 5,342 R 5,342 R 0 R 0 R 0 R 0 R 0 R 0

R 96,840 - R 96,939 R 0 R 5,360 R 5,360 R 0 R 0 R 0 R 0 R 0 R 0

R 96,940 - R 97,039 R 0 R 5,378 R 5,378 R 0 R 0 R 0 R 0 R 0 R 0

R 97,040 - R 97,139 R 0 R 5,396 R 5,396 R 0 R 0 R 0 R 0 R 0 R 0

R 97,140 - R 97,239 R 0 R 5,414 R 5,414 R 0 R 0 R 0 R 0 R 0 R 0

R 97,240 - R 97,339 R 0 R 5,432 R 5,432 R 0 R 0 R 0 R 0 R 0 R 0

R 97,340 - R 97,439 R 0 R 5,450 R 5,450 R 0 R 0 R 0 R 0 R 0 R 0

R 97,440 - R 97,539 R 0 R 5,468 R 5,468 R 0 R 0 R 0 R 0 R 0 R 0

R 97,540 - R 97,639 R 0 R 5,486 R 5,486 R 0 R 0 R 0 R 0 R 0 R 0

R 97,640 - R 97,739 R 0 R 5,504 R 5,504 R 0 R 0 R 0 R 0 R 0 R 0

R 97,740 - R 97,839 R 0 R 5,522 R 5,522 R 0 R 0 R 0 R 0 R 0 R 0

R 97,840 - R 97,939 R 0 R 5,540 R 5,540 R 0 R 0 R 0 R 0 R 0 R 0

R 97,940 - R 98,039 R 0 R 5,558 R 5,558 R 0 R 0 R 0 R 0 R 0 R 0

R 98,040 - R 98,139 R 0 R 5,576 R 5,576 R 0 R 0 R 0 R 0 R 0 R 0

R 98,140 - R 98,239 R 0 R 5,594 R 5,594 R 0 R 0 R 0 R 0 R 0 R 0

R 98,240 - R 98,339 R 0 R 5,612 R 5,612 R 0 R 0 R 0 R 0 R 0 R 0

R 98,340 - R 98,439 R 0 R 5,630 R 5,630 R 0 R 0 R 0 R 0 R 0 R 0

R 98,440 - R 98,539 R 0 R 5,648 R 5,648 R 0 R 0 R 0 R 0 R 0 R 0

R 98,540 - R 98,639 R 0 R 5,666 R 5,666 R 0 R 0 R 0 R 0 R 0 R 0

R 98,640 - R 98,739 R 0 R 5,684 R 5,684 R 0 R 0 R 0 R 0 R 0 R 0

R 93,740 - R 98,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 21 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE PAYE TOTAL

SITE +PAYE SITE + PAYE SITE + PAYE

R 98,740 - R 98,839 R 0 R 5,702 R 5,702 R 0 R 0 R 0 R 0 R 0 R 0

R 98,840 - R 98,939 R 0 R 5,720 R 5,720 R 0 R 0 R 0 R 0 R 0 R 0

R 98,940 - R 99,039 R 0 R 5,738 R 5,738 R 0 R 0 R 0 R 0 R 0 R 0

R 99,040 - R 99,139 R 0 R 5,756 R 5,756 R 0 R 0 R 0 R 0 R 0 R 0

R 99,140 - R 99,239 R 0 R 5,774 R 5,774 R 0 R 0 R 0 R 0 R 0 R 0

R 99,240 - R 99,339 R 0 R 5,792 R 5,792 R 0 R 0 R 0 R 0 R 0 R 0

R 99,340 - R 99,439 R 0 R 5,810 R 5,810 R 0 R 0 R 0 R 0 R 0 R 0

R 99,440 - R 99,539 R 0 R 5,828 R 5,828 R 0 R 0 R 0 R 0 R 0 R 0

R 99,540 - R 99,639 R 0 R 5,846 R 5,846 R 0 R 0 R 0 R 0 R 0 R 0

R 99,640 - R 99,739 R 0 R 5,864 R 5,864 R 0 R 0 R 0 R 0 R 0 R 0

R 99,740 - R 99,839 R 0 R 5,882 R 5,882 R 0 R 0 R 0 R 0 R 0 R 0

R 99,840 - R 99,939 R 0 R 5,900 R 5,900 R 0 R 0 R 0 R 0 R 0 R 0

R 99,940 - R 100,039 R 0 R 5,918 R 5,918 R 0 R 0 R 0 R 0 R 0 R 0

R 100,040 - R 100,139 R 0 R 5,936 R 5,936 R 0 R 0 R 0 R 0 R 0 R 0

R 100,140 - R 100,239 R 0 R 5,954 R 5,954 R 0 R 0 R 0 R 0 R 0 R 0

R 100,240 - R 100,339 R 0 R 5,972 R 5,972 R 0 R 0 R 0 R 0 R 0 R 0

R 100,340 - R 100,439 R 0 R 5,990 R 5,990 R 0 R 0 R 0 R 0 R 0 R 0

R 100,440 - R 100,539 R 0 R 6,008 R 6,008 R 0 R 0 R 0 R 0 R 0 R 0

R 100,540 - R 100,639 R 0 R 6,026 R 6,026 R 0 R 0 R 0 R 0 R 0 R 0

R 100,640 - R 100,739 R 0 R 6,044 R 6,044 R 0 R 0 R 0 R 0 R 0 R 0

R 100,740 - R 100,839 R 0 R 6,062 R 6,062 R 0 R 0 R 0 R 0 R 0 R 0

R 100,840 - R 100,939 R 0 R 6,080 R 6,080 R 0 R 0 R 0 R 0 R 0 R 0

R 100,940 - R 101,039 R 0 R 6,098 R 6,098 R 0 R 0 R 0 R 0 R 0 R 0

R 101,040 - R 101,139 R 0 R 6,116 R 6,116 R 0 R 0 R 0 R 0 R 0 R 0

R 101,140 - R 101,239 R 0 R 6,134 R 6,134 R 0 R 0 R 0 R 0 R 0 R 0

R 101,240 - R 101,339 R 0 R 6,152 R 6,152 R 0 R 0 R 0 R 0 R 0 R 0

R 101,340 - R 101,439 R 0 R 6,170 R 6,170 R 0 R 0 R 0 R 0 R 0 R 0

R 101,440 - R 101,539 R 0 R 6,188 R 6,188 R 0 R 0 R 0 R 0 R 0 R 0

R 101,540 - R 101,639 R 0 R 6,206 R 6,206 R 0 R 0 R 0 R 0 R 0 R 0

R 101,640 - R 101,739 R 0 R 6,224 R 6,224 R 0 R 0 R 0 R 0 R 0 R 0

R 101,740 - R 101,839 R 0 R 6,242 R 6,242 R 0 R 0 R 0 R 0 R 0 R 0

R 101,840 - R 101,939 R 0 R 6,260 R 6,260 R 0 R 0 R 0 R 0 R 0 R 0

R 101,940 - R 102,039 R 0 R 6,278 R 6,278 R 0 R 0 R 0 R 0 R 0 R 0

R 102,040 - R 102,139 R 0 R 6,296 R 6,296 R 0 R 0 R 0 R 0 R 0 R 0

R 102,140 - R 102,239 R 0 R 6,314 R 6,314 R 0 R 0 R 0 R 0 R 0 R 0

R 102,240 - R 102,339 R 0 R 6,332 R 6,332 R 0 R 0 R 0 R 0 R 0 R 0

R 102,340 - R 102,439 R 0 R 6,350 R 6,350 R 0 R 0 R 0 R 0 R 0 R 0

R 102,440 - R 102,539 R 0 R 6,368 R 6,368 R 0 R 0 R 0 R 0 R 0 R 0

R 102,540 - R 102,639 R 0 R 6,386 R 6,386 R 0 R 0 R 0 R 0 R 0 R 0

R 102,640 - R 102,739 R 0 R 6,404 R 6,404 R 0 R 0 R 0 R 0 R 0 R 0

R 102,740 - R 102,839 R 0 R 6,422 R 6,422 R 0 R 0 R 0 R 0 R 0 R 0

R 102,840 - R 102,939 R 0 R 6,440 R 6,440 R 0 R 0 R 0 R 0 R 0 R 0

R 102,940 - R 103,039 R 0 R 6,458 R 6,458 R 0 R 0 R 0 R 0 R 0 R 0

R 103,040 - R 103,139 R 0 R 6,476 R 6,476 R 0 R 0 R 0 R 0 R 0 R 0

R 103,140 - R 103,239 R 0 R 6,494 R 6,494 R 0 R 0 R 0 R 0 R 0 R 0

R 103,240 - R 103,339 R 0 R 6,512 R 6,512 R 0 R 0 R 0 R 0 R 0 R 0

R 103,340 - R 103,439 R 0 R 6,530 R 6,530 R 0 R 0 R 0 R 0 R 0 R 0

R 103,440 - R 103,539 R 0 R 6,548 R 6,548 R 0 R 0 R 0 R 0 R 0 R 0

R 103,540 - R 103,639 R 0 R 6,566 R 6,566 R 0 R 0 R 0 R 0 R 0 R 0

R 103,640 - R 103,739 R 0 R 6,584 R 6,584 R 0 R 0 R 0 R 0 R 0 R 0

R 98,740 - R 103,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 22 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 103,740 - R 103,839 R 0 R 6,602 R 6,602 R 0 R 0 R 0 R 0 R 0 R 0

R 103,840 - R 103,939 R 0 R 6,620 R 6,620 R 0 R 0 R 0 R 0 R 0 R 0

R 103,940 - R 104,039 R 0 R 6,638 R 6,638 R 0 R 0 R 0 R 0 R 0 R 0

R 104,040 - R 104,139 R 0 R 6,656 R 6,656 R 0 R 0 R 0 R 0 R 0 R 0

R 104,140 - R 104,239 R 0 R 6,674 R 6,674 R 0 R 0 R 0 R 0 R 0 R 0

R 104,240 - R 104,339 R 0 R 6,692 R 6,692 R 0 R 0 R 0 R 0 R 0 R 0

R 104,340 - R 104,439 R 0 R 6,710 R 6,710 R 0 R 0 R 0 R 0 R 0 R 0

R 104,440 - R 104,539 R 0 R 6,728 R 6,728 R 0 R 0 R 0 R 0 R 0 R 0

R 104,540 - R 104,639 R 0 R 6,746 R 6,746 R 0 R 0 R 0 R 0 R 0 R 0

R 104,640 - R 104,739 R 0 R 6,764 R 6,764 R 0 R 14 R 14 R 0 R 0 R 0

R 104,740 - R 104,839 R 0 R 6,782 R 6,782 R 0 R 32 R 32 R 0 R 0 R 0

R 104,840 - R 104,939 R 0 R 6,800 R 6,800 R 0 R 50 R 50 R 0 R 0 R 0

R 104,940 - R 105,039 R 0 R 6,818 R 6,818 R 0 R 68 R 68 R 0 R 0 R 0

R 105,040 - R 105,139 R 0 R 6,836 R 6,836 R 0 R 86 R 86 R 0 R 0 R 0

R 105,140 - R 105,239 R 0 R 6,854 R 6,854 R 0 R 104 R 104 R 0 R 0 R 0

R 105,240 - R 105,339 R 0 R 6,872 R 6,872 R 0 R 122 R 122 R 0 R 0 R 0

R 105,340 - R 105,439 R 0 R 6,890 R 6,890 R 0 R 140 R 140 R 0 R 0 R 0

R 105,440 - R 105,539 R 0 R 6,908 R 6,908 R 0 R 158 R 158 R 0 R 0 R 0

R 105,540 - R 105,639 R 0 R 6,926 R 6,926 R 0 R 176 R 176 R 0 R 0 R 0

R 105,640 - R 105,739 R 0 R 6,944 R 6,944 R 0 R 194 R 194 R 0 R 0 R 0

R 105,740 - R 105,839 R 0 R 6,962 R 6,962 R 0 R 212 R 212 R 0 R 0 R 0

R 105,840 - R 105,939 R 0 R 6,980 R 6,980 R 0 R 230 R 230 R 0 R 0 R 0

R 105,940 - R 106,039 R 0 R 6,998 R 6,998 R 0 R 248 R 248 R 0 R 0 R 0

R 106,040 - R 106,139 R 0 R 7,016 R 7,016 R 0 R 266 R 266 R 0 R 0 R 0

R 106,140 - R 106,239 R 0 R 7,034 R 7,034 R 0 R 284 R 284 R 0 R 0 R 0

R 106,240 - R 106,339 R 0 R 7,052 R 7,052 R 0 R 302 R 302 R 0 R 0 R 0

R 106,340 - R 106,439 R 0 R 7,070 R 7,070 R 0 R 320 R 320 R 0 R 0 R 0

R 106,440 - R 106,539 R 0 R 7,088 R 7,088 R 0 R 338 R 338 R 0 R 0 R 0

R 106,540 - R 106,639 R 0 R 7,106 R 7,106 R 0 R 356 R 356 R 0 R 0 R 0

R 106,640 - R 106,739 R 0 R 7,124 R 7,124 R 0 R 374 R 374 R 0 R 0 R 0

R 106,740 - R 106,839 R 0 R 7,142 R 7,142 R 0 R 392 R 392 R 0 R 0 R 0

R 106,840 - R 106,939 R 0 R 7,160 R 7,160 R 0 R 410 R 410 R 0 R 0 R 0

R 106,940 - R 107,039 R 0 R 7,178 R 7,178 R 0 R 428 R 428 R 0 R 0 R 0

R 107,040 - R 107,139 R 0 R 7,196 R 7,196 R 0 R 446 R 446 R 0 R 0 R 0

R 107,140 - R 107,239 R 0 R 7,214 R 7,214 R 0 R 464 R 464 R 0 R 0 R 0

R 107,240 - R 107,339 R 0 R 7,232 R 7,232 R 0 R 482 R 482 R 0 R 0 R 0

R 107,340 - R 107,439 R 0 R 7,250 R 7,250 R 0 R 500 R 500 R 0 R 0 R 0

R 107,440 - R 107,539 R 0 R 7,268 R 7,268 R 0 R 518 R 518 R 0 R 0 R 0

R 107,540 - R 107,639 R 0 R 7,286 R 7,286 R 0 R 536 R 536 R 0 R 0 R 0

R 107,640 - R 107,739 R 0 R 7,304 R 7,304 R 0 R 554 R 554 R 0 R 0 R 0

R 107,740 - R 107,839 R 0 R 7,322 R 7,322 R 0 R 572 R 572 R 0 R 0 R 0

R 107,840 - R 107,939 R 0 R 7,340 R 7,340 R 0 R 590 R 590 R 0 R 0 R 0

R 107,940 - R 108,039 R 0 R 7,358 R 7,358 R 0 R 608 R 608 R 0 R 0 R 0

R 108,040 - R 108,139 R 0 R 7,376 R 7,376 R 0 R 626 R 626 R 0 R 0 R 0

R 108,140 - R 108,239 R 0 R 7,394 R 7,394 R 0 R 644 R 644 R 0 R 0 R 0

R 108,240 - R 108,339 R 0 R 7,412 R 7,412 R 0 R 662 R 662 R 0 R 0 R 0

R 108,340 - R 108,439 R 0 R 7,430 R 7,430 R 0 R 680 R 680 R 0 R 0 R 0

R 108,440 - R 108,539 R 0 R 7,448 R 7,448 R 0 R 698 R 698 R 0 R 0 R 0

R 108,540 - R 108,639 R 0 R 7,466 R 7,466 R 0 R 716 R 716 R 0 R 0 R 0

R 108,640 - R 108,739 R 0 R 7,484 R 7,484 R 0 R 734 R 734 R 0 R 0 R 0

R 103,740 - R 108,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 23 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 108,740 - R 108,889 R 0 R 7,507 R 7,507 R 0 R 757 R 757 R 0 R 0 R 0

R 108,890 - R 109,039 R 0 R 7,534 R 7,534 R 0 R 784 R 784 R 0 R 0 R 0

R 109,040 - R 109,189 R 0 R 7,561 R 7,561 R 0 R 811 R 811 R 0 R 0 R 0

R 109,190 - R 109,339 R 0 R 7,588 R 7,588 R 0 R 838 R 838 R 0 R 0 R 0

R 109,340 - R 109,489 R 0 R 7,615 R 7,615 R 0 R 865 R 865 R 0 R 0 R 0

R 109,490 - R 109,639 R 0 R 7,642 R 7,642 R 0 R 892 R 892 R 0 R 0 R 0

R 109,640 - R 109,789 R 0 R 7,669 R 7,669 R 0 R 919 R 919 R 0 R 0 R 0

R 109,790 - R 109,939 R 0 R 7,696 R 7,696 R 0 R 946 R 946 R 0 R 0 R 0

R 109,940 - R 110,089 R 0 R 7,723 R 7,723 R 0 R 973 R 973 R 0 R 0 R 0

R 110,090 - R 110,239 R 0 R 7,750 R 7,750 R 0 R 1,000 R 1,000 R 0 R 0 R 0

R 110,240 - R 110,389 R 0 R 7,777 R 7,777 R 0 R 1,027 R 1,027 R 0 R 0 R 0

R 110,390 - R 110,539 R 0 R 7,804 R 7,804 R 0 R 1,054 R 1,054 R 0 R 0 R 0

R 110,540 - R 110,689 R 0 R 7,831 R 7,831 R 0 R 1,081 R 1,081 R 0 R 0 R 0

R 110,690 - R 110,839 R 0 R 7,858 R 7,858 R 0 R 1,108 R 1,108 R 0 R 0 R 0

R 110,840 - R 110,989 R 0 R 7,885 R 7,885 R 0 R 1,135 R 1,135 R 0 R 0 R 0

R 110,990 - R 111,139 R 0 R 7,912 R 7,912 R 0 R 1,162 R 1,162 R 0 R 0 R 0

R 111,140 - R 111,289 R 0 R 7,939 R 7,939 R 0 R 1,189 R 1,189 R 0 R 0 R 0

R 111,290 - R 111,439 R 0 R 7,966 R 7,966 R 0 R 1,216 R 1,216 R 0 R 0 R 0

R 111,440 - R 111,589 R 0 R 7,993 R 7,993 R 0 R 1,243 R 1,243 R 0 R 0 R 0

R 111,590 - R 111,739 R 0 R 8,020 R 8,020 R 0 R 1,270 R 1,270 R 0 R 0 R 0

R 111,740 - R 111,889 R 0 R 8,047 R 8,047 R 0 R 1,297 R 1,297 R 0 R 0 R 0

R 111,890 - R 112,039 R 0 R 8,074 R 8,074 R 0 R 1,324 R 1,324 R 0 R 0 R 0

R 112,040 - R 112,189 R 0 R 8,101 R 8,101 R 0 R 1,351 R 1,351 R 0 R 0 R 0

R 112,190 - R 112,339 R 0 R 8,128 R 8,128 R 0 R 1,378 R 1,378 R 0 R 0 R 0

R 112,340 - R 112,489 R 0 R 8,155 R 8,155 R 0 R 1,405 R 1,405 R 0 R 0 R 0

R 112,490 - R 112,639 R 0 R 8,182 R 8,182 R 0 R 1,432 R 1,432 R 0 R 0 R 0

R 112,640 - R 112,789 R 0 R 8,209 R 8,209 R 0 R 1,459 R 1,459 R 0 R 0 R 0

R 112,790 - R 112,939 R 0 R 8,236 R 8,236 R 0 R 1,486 R 1,486 R 0 R 0 R 0

R 112,940 - R 113,089 R 0 R 8,263 R 8,263 R 0 R 1,513 R 1,513 R 0 R 0 R 0

R 113,090 - R 113,239 R 0 R 8,290 R 8,290 R 0 R 1,540 R 1,540 R 0 R 0 R 0

R 113,240 - R 113,389 R 0 R 8,317 R 8,317 R 0 R 1,567 R 1,567 R 0 R 0 R 0

R 113,390 - R 113,539 R 0 R 8,344 R 8,344 R 0 R 1,594 R 1,594 R 0 R 0 R 0

R 113,540 - R 113,689 R 0 R 8,371 R 8,371 R 0 R 1,621 R 1,621 R 0 R 0 R 0

R 113,690 - R 113,839 R 0 R 8,398 R 8,398 R 0 R 1,648 R 1,648 R 0 R 0 R 0

R 113,840 - R 113,989 R 0 R 8,425 R 8,425 R 0 R 1,675 R 1,675 R 0 R 0 R 0

R 113,990 - R 114,139 R 0 R 8,452 R 8,452 R 0 R 1,702 R 1,702 R 0 R 0 R 0

R 114,140 - R 114,289 R 0 R 8,479 R 8,479 R 0 R 1,729 R 1,729 R 0 R 0 R 0

R 114,290 - R 114,439 R 0 R 8,506 R 8,506 R 0 R 1,756 R 1,756 R 0 R 0 R 0

R 114,440 - R 114,589 R 0 R 8,533 R 8,533 R 0 R 1,783 R 1,783 R 0 R 0 R 0

R 114,590 - R 114,739 R 0 R 8,560 R 8,560 R 0 R 1,810 R 1,810 R 0 R 0 R 0

R 114,740 - R 114,889 R 0 R 8,587 R 8,587 R 0 R 1,837 R 1,837 R 0 R 0 R 0

R 114,890 - R 115,039 R 0 R 8,614 R 8,614 R 0 R 1,864 R 1,864 R 0 R 0 R 0

R 115,040 - R 115,189 R 0 R 8,641 R 8,641 R 0 R 1,891 R 1,891 R 0 R 0 R 0

R 115,190 - R 115,339 R 0 R 8,668 R 8,668 R 0 R 1,918 R 1,918 R 0 R 0 R 0

R 115,340 - R 115,489 R 0 R 8,695 R 8,695 R 0 R 1,945 R 1,945 R 0 R 0 R 0

R 115,490 - R 115,639 R 0 R 8,722 R 8,722 R 0 R 1,972 R 1,972 R 0 R 0 R 0

R 115,640 - R 115,789 R 0 R 8,749 R 8,749 R 0 R 1,999 R 1,999 R 0 R 0 R 0

R 115,790 - R 115,939 R 0 R 8,776 R 8,776 R 0 R 2,026 R 2,026 R 0 R 0 R 0

R 115,940 - R 116,089 R 0 R 8,803 R 8,803 R 0 R 2,053 R 2,053 R 0 R 0 R 0

R 116,090 - R 116,239 R 0 R 8,830 R 8,830 R 0 R 2,080 R 2,080 R 0 R 0 R 0

R 108,740 - R 116,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 24 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 116,240 - R 116,389 R 0 R 8,857 R 8,857 R 0 R 2,107 R 2,107 R 0 R 0 R 0

R 116,390 - R 116,539 R 0 R 8,884 R 8,884 R 0 R 2,134 R 2,134 R 0 R 0 R 0

R 116,540 - R 116,689 R 0 R 8,911 R 8,911 R 0 R 2,161 R 2,161 R 0 R 0 R 0

R 116,690 - R 116,839 R 0 R 8,938 R 8,938 R 0 R 2,188 R 2,188 R 0 R 0 R 0

R 116,840 - R 116,989 R 0 R 8,965 R 8,965 R 0 R 2,215 R 2,215 R 0 R 0 R 0

R 116,990 - R 117,139 R 0 R 8,992 R 8,992 R 0 R 2,242 R 2,242 R 0 R 0 R 0

R 117,140 - R 117,289 R 0 R 9,019 R 9,019 R 0 R 2,269 R 2,269 R 0 R 19 R 19

R 117,290 - R 117,439 R 0 R 9,046 R 9,046 R 0 R 2,296 R 2,296 R 0 R 46 R 46

R 117,440 - R 117,589 R 0 R 9,073 R 9,073 R 0 R 2,323 R 2,323 R 0 R 73 R 73

R 117,590 - R 117,739 R 0 R 9,100 R 9,100 R 0 R 2,350 R 2,350 R 0 R 100 R 100

R 117,740 - R 117,889 R 0 R 9,127 R 9,127 R 0 R 2,377 R 2,377 R 0 R 127 R 127

R 117,890 - R 118,039 R 0 R 9,154 R 9,154 R 0 R 2,404 R 2,404 R 0 R 154 R 154

R 118,040 - R 118,189 R 0 R 9,181 R 9,181 R 0 R 2,431 R 2,431 R 0 R 181 R 181

R 118,190 - R 118,339 R 0 R 9,208 R 9,208 R 0 R 2,458 R 2,458 R 0 R 208 R 208

R 118,340 - R 118,489 R 0 R 9,235 R 9,235 R 0 R 2,485 R 2,485 R 0 R 235 R 235

R 118,490 - R 118,639 R 0 R 9,262 R 9,262 R 0 R 2,512 R 2,512 R 0 R 262 R 262

R 118,640 - R 118,789 R 0 R 9,289 R 9,289 R 0 R 2,539 R 2,539 R 0 R 289 R 289

R 118,790 - R 118,939 R 0 R 9,316 R 9,316 R 0 R 2,566 R 2,566 R 0 R 316 R 316

R 118,940 - R 119,089 R 0 R 9,343 R 9,343 R 0 R 2,593 R 2,593 R 0 R 343 R 343

R 119,090 - R 119,239 R 0 R 9,370 R 9,370 R 0 R 2,620 R 2,620 R 0 R 370 R 370

R 119,240 - R 119,389 R 0 R 9,397 R 9,397 R 0 R 2,647 R 2,647 R 0 R 397 R 397

R 119,390 - R 119,539 R 0 R 9,424 R 9,424 R 0 R 2,674 R 2,674 R 0 R 424 R 424

R 119,540 - R 119,689 R 0 R 9,451 R 9,451 R 0 R 2,701 R 2,701 R 0 R 451 R 451

R 119,690 - R 119,839 R 0 R 9,478 R 9,478 R 0 R 2,728 R 2,728 R 0 R 478 R 478

R 119,840 - R 119,989 R 0 R 9,505 R 9,505 R 0 R 2,755 R 2,755 R 0 R 505 R 505

R 119,990 - R 120,139 R 0 R 9,532 R 9,532 R 0 R 2,782 R 2,782 R 0 R 532 R 532

R 120,140 - R 120,289 R 0 R 9,559 R 9,559 R 0 R 2,809 R 2,809 R 0 R 559 R 559

R 120,290 - R 120,439 R 0 R 9,586 R 9,586 R 0 R 2,836 R 2,836 R 0 R 586 R 586

R 120,440 - R 120,589 R 0 R 9,613 R 9,613 R 0 R 2,863 R 2,863 R 0 R 613 R 613

R 120,590 - R 120,739 R 0 R 9,640 R 9,640 R 0 R 2,890 R 2,890 R 0 R 640 R 640

R 120,740 - R 120,889 R 0 R 9,667 R 9,667 R 0 R 2,917 R 2,917 R 0 R 667 R 667

R 120,890 - R 121,039 R 0 R 9,694 R 9,694 R 0 R 2,944 R 2,944 R 0 R 694 R 694

R 121,040 - R 121,189 R 0 R 9,721 R 9,721 R 0 R 2,971 R 2,971 R 0 R 721 R 721

R 121,190 - R 121,339 R 0 R 9,748 R 9,748 R 0 R 2,998 R 2,998 R 0 R 748 R 748

R 121,340 - R 121,489 R 0 R 9,775 R 9,775 R 0 R 3,025 R 3,025 R 0 R 775 R 775

R 121,490 - R 121,639 R 0 R 9,802 R 9,802 R 0 R 3,052 R 3,052 R 0 R 802 R 802

R 121,640 - R 121,789 R 0 R 9,829 R 9,829 R 0 R 3,079 R 3,079 R 0 R 829 R 829

R 121,790 - R 121,939 R 0 R 9,856 R 9,856 R 0 R 3,106 R 3,106 R 0 R 856 R 856

R 121,940 - R 122,089 R 0 R 9,883 R 9,883 R 0 R 3,133 R 3,133 R 0 R 883 R 883

R 122,090 - R 122,239 R 0 R 9,910 R 9,910 R 0 R 3,160 R 3,160 R 0 R 910 R 910

R 122,240 - R 122,389 R 0 R 9,937 R 9,937 R 0 R 3,187 R 3,187 R 0 R 937 R 937

R 122,390 - R 122,539 R 0 R 9,964 R 9,964 R 0 R 3,214 R 3,214 R 0 R 964 R 964

R 122,540 - R 122,689 R 0 R 9,991 R 9,991 R 0 R 3,241 R 3,241 R 0 R 991 R 991

R 122,690 - R 122,839 R 0 R 10,018 R 10,018 R 0 R 3,268 R 3,268 R 0 R 1,018 R 1,018

R 122,840 - R 122,989 R 0 R 10,045 R 10,045 R 0 R 3,295 R 3,295 R 0 R 1,045 R 1,045

R 122,990 - R 123,139 R 0 R 10,072 R 10,072 R 0 R 3,322 R 3,322 R 0 R 1,072 R 1,072

R 123,140 - R 123,289 R 0 R 10,099 R 10,099 R 0 R 3,349 R 3,349 R 0 R 1,099 R 1,099

R 123,290 - R 123,439 R 0 R 10,126 R 10,126 R 0 R 3,376 R 3,376 R 0 R 1,126 R 1,126

R 123,440 - R 123,589 R 0 R 10,153 R 10,153 R 0 R 3,403 R 3,403 R 0 R 1,153 R 1,153

R 123,590 - R 123,739 R 0 R 10,180 R 10,180 R 0 R 3,430 R 3,430 R 0 R 1,180 R 1,180

R 116,240 - R 123,739

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 25 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 123,740 - R 123,889 R 0 R 10,207 R 10,207 R 0 R 3,457 R 3,457 R 0 R 1,207 R 1,207

R 123,890 - R 124,039 R 0 R 10,234 R 10,234 R 0 R 3,484 R 3,484 R 0 R 1,234 R 1,234

R 124,040 - R 124,189 R 0 R 10,261 R 10,261 R 0 R 3,511 R 3,511 R 0 R 1,261 R 1,261

R 124,190 - R 124,339 R 0 R 10,288 R 10,288 R 0 R 3,538 R 3,538 R 0 R 1,288 R 1,288

R 124,340 - R 124,489 R 0 R 10,315 R 10,315 R 0 R 3,565 R 3,565 R 0 R 1,315 R 1,315

R 124,490 - R 124,639 R 0 R 10,342 R 10,342 R 0 R 3,592 R 3,592 R 0 R 1,342 R 1,342

R 124,640 - R 124,789 R 0 R 10,369 R 10,369 R 0 R 3,619 R 3,619 R 0 R 1,369 R 1,369

R 124,790 - R 124,939 R 0 R 10,396 R 10,396 R 0 R 3,646 R 3,646 R 0 R 1,396 R 1,396

R 124,940 - R 125,089 R 0 R 10,423 R 10,423 R 0 R 3,673 R 3,673 R 0 R 1,423 R 1,423

R 125,090 - R 125,239 R 0 R 10,450 R 10,450 R 0 R 3,700 R 3,700 R 0 R 1,450 R 1,450

R 125,240 - R 125,389 R 0 R 10,477 R 10,477 R 0 R 3,727 R 3,727 R 0 R 1,477 R 1,477

R 125,390 - R 125,539 R 0 R 10,504 R 10,504 R 0 R 3,754 R 3,754 R 0 R 1,504 R 1,504

R 125,540 - R 125,689 R 0 R 10,531 R 10,531 R 0 R 3,781 R 3,781 R 0 R 1,531 R 1,531

R 125,690 - R 125,839 R 0 R 10,558 R 10,558 R 0 R 3,808 R 3,808 R 0 R 1,558 R 1,558

R 125,840 - R 125,989 R 0 R 10,585 R 10,585 R 0 R 3,835 R 3,835 R 0 R 1,585 R 1,585

R 125,990 - R 126,139 R 0 R 10,612 R 10,612 R 0 R 3,862 R 3,862 R 0 R 1,612 R 1,612

R 126,140 - R 126,289 R 0 R 10,639 R 10,639 R 0 R 3,889 R 3,889 R 0 R 1,639 R 1,639

R 126,290 - R 126,439 R 0 R 10,666 R 10,666 R 0 R 3,916 R 3,916 R 0 R 1,666 R 1,666

R 126,440 - R 126,589 R 0 R 10,693 R 10,693 R 0 R 3,943 R 3,943 R 0 R 1,693 R 1,693

R 126,590 - R 126,739 R 0 R 10,720 R 10,720 R 0 R 3,970 R 3,970 R 0 R 1,720 R 1,720

R 126,740 - R 126,889 R 0 R 10,747 R 10,747 R 0 R 3,997 R 3,997 R 0 R 1,747 R 1,747

R 126,890 - R 127,039 R 0 R 10,774 R 10,774 R 0 R 4,024 R 4,024 R 0 R 1,774 R 1,774

R 127,040 - R 127,189 R 0 R 10,801 R 10,801 R 0 R 4,051 R 4,051 R 0 R 1,801 R 1,801

R 127,190 - R 127,339 R 0 R 10,828 R 10,828 R 0 R 4,078 R 4,078 R 0 R 1,828 R 1,828

R 127,340 - R 127,489 R 0 R 10,855 R 10,855 R 0 R 4,105 R 4,105 R 0 R 1,855 R 1,855

R 127,490 - R 127,639 R 0 R 10,882 R 10,882 R 0 R 4,132 R 4,132 R 0 R 1,882 R 1,882

R 127,640 - R 127,789 R 0 R 10,909 R 10,909 R 0 R 4,159 R 4,159 R 0 R 1,909 R 1,909

R 127,790 - R 127,939 R 0 R 10,936 R 10,936 R 0 R 4,186 R 4,186 R 0 R 1,936 R 1,936

R 127,940 - R 128,089 R 0 R 10,963 R 10,963 R 0 R 4,213 R 4,213 R 0 R 1,963 R 1,963

R 128,090 - R 128,239 R 0 R 10,990 R 10,990 R 0 R 4,240 R 4,240 R 0 R 1,990 R 1,990

R 128,240 - R 128,389 R 0 R 11,017 R 11,017 R 0 R 4,267 R 4,267 R 0 R 2,017 R 2,017

R 128,390 - R 128,539 R 0 R 11,044 R 11,044 R 0 R 4,294 R 4,294 R 0 R 2,044 R 2,044

R 128,540 - R 128,689 R 0 R 11,071 R 11,071 R 0 R 4,321 R 4,321 R 0 R 2,071 R 2,071

R 128,690 - R 128,839 R 0 R 11,098 R 11,098 R 0 R 4,348 R 4,348 R 0 R 2,098 R 2,098

R 128,840 - R 128,989 R 0 R 11,125 R 11,125 R 0 R 4,375 R 4,375 R 0 R 2,125 R 2,125

R 128,990 - R 129,139 R 0 R 11,152 R 11,152 R 0 R 4,402 R 4,402 R 0 R 2,152 R 2,152

R 129,140 - R 129,289 R 0 R 11,179 R 11,179 R 0 R 4,429 R 4,429 R 0 R 2,179 R 2,179

R 129,290 - R 129,439 R 0 R 11,206 R 11,206 R 0 R 4,456 R 4,456 R 0 R 2,206 R 2,206

R 129,440 - R 129,589 R 0 R 11,233 R 11,233 R 0 R 4,483 R 4,483 R 0 R 2,233 R 2,233

R 129,590 - R 129,739 R 0 R 11,260 R 11,260 R 0 R 4,510 R 4,510 R 0 R 2,260 R 2,260

R 129,740 - R 129,889 R 0 R 11,287 R 11,287 R 0 R 4,537 R 4,537 R 0 R 2,287 R 2,287

R 129,890 - R 130,039 R 0 R 11,314 R 11,314 R 0 R 4,564 R 4,564 R 0 R 2,314 R 2,314

R 130,040 - R 130,189 R 0 R 11,341 R 11,341 R 0 R 4,591 R 4,591 R 0 R 2,341 R 2,341

R 130,190 - R 130,339 R 0 R 11,368 R 11,368 R 0 R 4,618 R 4,618 R 0 R 2,368 R 2,368

R 130,340 - R 130,489 R 0 R 11,395 R 11,395 R 0 R 4,645 R 4,645 R 0 R 2,395 R 2,395

R 130,490 - R 130,639 R 0 R 11,422 R 11,422 R 0 R 4,672 R 4,672 R 0 R 2,422 R 2,422

R 130,640 - R 130,789 R 0 R 11,449 R 11,449 R 0 R 4,699 R 4,699 R 0 R 2,449 R 2,449

R 130,790 - R 130,939 R 0 R 11,476 R 11,476 R 0 R 4,726 R 4,726 R 0 R 2,476 R 2,476

R 130,940 - R 131,089 R 0 R 11,503 R 11,503 R 0 R 4,753 R 4,753 R 0 R 2,503 R 2,503

R 131,090 - R 131,239 R 0 R 11,530 R 11,530 R 0 R 4,780 R 4,780 R 0 R 2,530 R 2,530

R 123,740 - R 131,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 26 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 131,240 - R 131,439 R 0 R 11,561 R 11,561 R 0 R 4,811 R 4,811 R 0 R 2,561 R 2,561

R 131,440 - R 131,639 R 0 R 11,597 R 11,597 R 0 R 4,847 R 4,847 R 0 R 2,597 R 2,597

R 131,640 - R 131,839 R 0 R 11,633 R 11,633 R 0 R 4,883 R 4,883 R 0 R 2,633 R 2,633

R 131,840 - R 132,039 R 0 R 11,669 R 11,669 R 0 R 4,919 R 4,919 R 0 R 2,669 R 2,669

R 132,040 - R 132,239 R 0 R 11,705 R 11,705 R 0 R 4,955 R 4,955 R 0 R 2,705 R 2,705

R 132,240 - R 132,439 R 0 R 11,741 R 11,741 R 0 R 4,991 R 4,991 R 0 R 2,741 R 2,741

R 132,440 - R 132,639 R 0 R 11,777 R 11,777 R 0 R 5,027 R 5,027 R 0 R 2,777 R 2,777

R 132,640 - R 132,839 R 0 R 11,813 R 11,813 R 0 R 5,063 R 5,063 R 0 R 2,813 R 2,813

R 132,840 - R 133,039 R 0 R 11,849 R 11,849 R 0 R 5,099 R 5,099 R 0 R 2,849 R 2,849

R 133,040 - R 133,239 R 0 R 11,885 R 11,885 R 0 R 5,135 R 5,135 R 0 R 2,885 R 2,885

R 133,240 - R 133,439 R 0 R 11,921 R 11,921 R 0 R 5,171 R 5,171 R 0 R 2,921 R 2,921

R 133,440 - R 133,639 R 0 R 11,957 R 11,957 R 0 R 5,207 R 5,207 R 0 R 2,957 R 2,957

R 133,640 - R 133,839 R 0 R 11,993 R 11,993 R 0 R 5,243 R 5,243 R 0 R 2,993 R 2,993

R 133,840 - R 134,039 R 0 R 12,029 R 12,029 R 0 R 5,279 R 5,279 R 0 R 3,029 R 3,029

R 134,040 - R 134,239 R 0 R 12,065 R 12,065 R 0 R 5,315 R 5,315 R 0 R 3,065 R 3,065

R 134,240 - R 134,439 R 0 R 12,101 R 12,101 R 0 R 5,351 R 5,351 R 0 R 3,101 R 3,101

R 134,440 - R 134,639 R 0 R 12,137 R 12,137 R 0 R 5,387 R 5,387 R 0 R 3,137 R 3,137

R 134,640 - R 134,839 R 0 R 12,173 R 12,173 R 0 R 5,423 R 5,423 R 0 R 3,173 R 3,173

R 134,840 - R 135,039 R 0 R 12,209 R 12,209 R 0 R 5,459 R 5,459 R 0 R 3,209 R 3,209

R 135,040 - R 135,239 R 0 R 12,245 R 12,245 R 0 R 5,495 R 5,495 R 0 R 3,245 R 3,245

R 135,240 - R 135,439 R 0 R 12,281 R 12,281 R 0 R 5,531 R 5,531 R 0 R 3,281 R 3,281

R 135,440 - R 135,639 R 0 R 12,317 R 12,317 R 0 R 5,567 R 5,567 R 0 R 3,317 R 3,317

R 135,640 - R 135,839 R 0 R 12,353 R 12,353 R 0 R 5,603 R 5,603 R 0 R 3,353 R 3,353

R 135,840 - R 136,039 R 0 R 12,389 R 12,389 R 0 R 5,639 R 5,639 R 0 R 3,389 R 3,389

R 136,040 - R 136,239 R 0 R 12,425 R 12,425 R 0 R 5,675 R 5,675 R 0 R 3,425 R 3,425

R 136,240 - R 136,439 R 0 R 12,461 R 12,461 R 0 R 5,711 R 5,711 R 0 R 3,461 R 3,461

R 136,440 - R 136,639 R 0 R 12,497 R 12,497 R 0 R 5,747 R 5,747 R 0 R 3,497 R 3,497

R 136,640 - R 136,839 R 0 R 12,533 R 12,533 R 0 R 5,783 R 5,783 R 0 R 3,533 R 3,533

R 136,840 - R 137,039 R 0 R 12,569 R 12,569 R 0 R 5,819 R 5,819 R 0 R 3,569 R 3,569

R 137,040 - R 137,239 R 0 R 12,605 R 12,605 R 0 R 5,855 R 5,855 R 0 R 3,605 R 3,605

R 137,240 - R 137,439 R 0 R 12,641 R 12,641 R 0 R 5,891 R 5,891 R 0 R 3,641 R 3,641

R 137,440 - R 137,639 R 0 R 12,677 R 12,677 R 0 R 5,927 R 5,927 R 0 R 3,677 R 3,677

R 137,640 - R 137,839 R 0 R 12,713 R 12,713 R 0 R 5,963 R 5,963 R 0 R 3,713 R 3,713

R 137,840 - R 138,039 R 0 R 12,749 R 12,749 R 0 R 5,999 R 5,999 R 0 R 3,749 R 3,749

R 138,040 - R 138,239 R 0 R 12,785 R 12,785 R 0 R 6,035 R 6,035 R 0 R 3,785 R 3,785

R 138,240 - R 138,439 R 0 R 12,821 R 12,821 R 0 R 6,071 R 6,071 R 0 R 3,821 R 3,821

R 138,440 - R 138,639 R 0 R 12,857 R 12,857 R 0 R 6,107 R 6,107 R 0 R 3,857 R 3,857

R 138,640 - R 138,839 R 0 R 12,893 R 12,893 R 0 R 6,143 R 6,143 R 0 R 3,893 R 3,893

R 138,840 - R 139,039 R 0 R 12,929 R 12,929 R 0 R 6,179 R 6,179 R 0 R 3,929 R 3,929

R 139,040 - R 139,239 R 0 R 12,965 R 12,965 R 0 R 6,215 R 6,215 R 0 R 3,965 R 3,965

R 139,240 - R 139,439 R 0 R 13,001 R 13,001 R 0 R 6,251 R 6,251 R 0 R 4,001 R 4,001

R 139,440 - R 139,639 R 0 R 13,037 R 13,037 R 0 R 6,287 R 6,287 R 0 R 4,037 R 4,037

R 139,640 - R 139,839 R 0 R 13,073 R 13,073 R 0 R 6,323 R 6,323 R 0 R 4,073 R 4,073

R 139,840 - R 140,039 R 0 R 13,109 R 13,109 R 0 R 6,359 R 6,359 R 0 R 4,109 R 4,109

R 140,040 - R 140,239 R 0 R 13,145 R 13,145 R 0 R 6,395 R 6,395 R 0 R 4,145 R 4,145

R 140,240 - R 140,439 R 0 R 13,181 R 13,181 R 0 R 6,431 R 6,431 R 0 R 4,181 R 4,181

R 140,440 - R 140,639 R 0 R 13,217 R 13,217 R 0 R 6,467 R 6,467 R 0 R 4,217 R 4,217

R 140,640 - R 140,839 R 0 R 13,253 R 13,253 R 0 R 6,503 R 6,503 R 0 R 4,253 R 4,253

R 140,840 - R 141,039 R 0 R 13,289 R 13,289 R 0 R 6,539 R 6,539 R 0 R 4,289 R 4,289

R 141,040 - R 141,239 R 0 R 13,325 R 13,325 R 0 R 6,575 R 6,575 R 0 R 4,325 R 4,325

R 131,240 - R 141,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 27 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 141,240 - R 141,439 R 0 R 13,361 R 13,361 R 0 R 6,611 R 6,611 R 0 R 4,361 R 4,361

R 141,440 - R 141,639 R 0 R 13,397 R 13,397 R 0 R 6,647 R 6,647 R 0 R 4,397 R 4,397

R 141,640 - R 141,839 R 0 R 13,433 R 13,433 R 0 R 6,683 R 6,683 R 0 R 4,433 R 4,433

R 141,840 - R 142,039 R 0 R 13,469 R 13,469 R 0 R 6,719 R 6,719 R 0 R 4,469 R 4,469

R 142,040 - R 142,239 R 0 R 13,505 R 13,505 R 0 R 6,755 R 6,755 R 0 R 4,505 R 4,505

R 142,240 - R 142,439 R 0 R 13,541 R 13,541 R 0 R 6,791 R 6,791 R 0 R 4,541 R 4,541

R 142,440 - R 142,639 R 0 R 13,577 R 13,577 R 0 R 6,827 R 6,827 R 0 R 4,577 R 4,577

R 142,640 - R 142,839 R 0 R 13,613 R 13,613 R 0 R 6,863 R 6,863 R 0 R 4,613 R 4,613

R 142,840 - R 143,039 R 0 R 13,649 R 13,649 R 0 R 6,899 R 6,899 R 0 R 4,649 R 4,649

R 143,040 - R 143,239 R 0 R 13,685 R 13,685 R 0 R 6,935 R 6,935 R 0 R 4,685 R 4,685

R 143,240 - R 143,439 R 0 R 13,721 R 13,721 R 0 R 6,971 R 6,971 R 0 R 4,721 R 4,721

R 143,440 - R 143,639 R 0 R 13,757 R 13,757 R 0 R 7,007 R 7,007 R 0 R 4,757 R 4,757

R 143,640 - R 143,839 R 0 R 13,793 R 13,793 R 0 R 7,043 R 7,043 R 0 R 4,793 R 4,793

R 143,840 - R 144,039 R 0 R 13,829 R 13,829 R 0 R 7,079 R 7,079 R 0 R 4,829 R 4,829

R 144,040 - R 144,239 R 0 R 13,865 R 13,865 R 0 R 7,115 R 7,115 R 0 R 4,865 R 4,865

R 144,240 - R 144,439 R 0 R 13,901 R 13,901 R 0 R 7,151 R 7,151 R 0 R 4,901 R 4,901

R 144,440 - R 144,639 R 0 R 13,937 R 13,937 R 0 R 7,187 R 7,187 R 0 R 4,937 R 4,937

R 144,640 - R 144,839 R 0 R 13,973 R 13,973 R 0 R 7,223 R 7,223 R 0 R 4,973 R 4,973

R 144,840 - R 145,039 R 0 R 14,009 R 14,009 R 0 R 7,259 R 7,259 R 0 R 5,009 R 5,009

R 145,040 - R 145,239 R 0 R 14,045 R 14,045 R 0 R 7,295 R 7,295 R 0 R 5,045 R 5,045

R 145,240 - R 145,439 R 0 R 14,081 R 14,081 R 0 R 7,331 R 7,331 R 0 R 5,081 R 5,081

R 145,440 - R 145,639 R 0 R 14,117 R 14,117 R 0 R 7,367 R 7,367 R 0 R 5,117 R 5,117

R 145,640 - R 145,839 R 0 R 14,153 R 14,153 R 0 R 7,403 R 7,403 R 0 R 5,153 R 5,153

R 145,840 - R 146,039 R 0 R 14,189 R 14,189 R 0 R 7,439 R 7,439 R 0 R 5,189 R 5,189

R 146,040 - R 146,239 R 0 R 14,225 R 14,225 R 0 R 7,475 R 7,475 R 0 R 5,225 R 5,225

R 146,240 - R 146,439 R 0 R 14,261 R 14,261 R 0 R 7,511 R 7,511 R 0 R 5,261 R 5,261

R 146,440 - R 146,639 R 0 R 14,297 R 14,297 R 0 R 7,547 R 7,547 R 0 R 5,297 R 5,297

R 146,640 - R 146,839 R 0 R 14,333 R 14,333 R 0 R 7,583 R 7,583 R 0 R 5,333 R 5,333

R 146,840 - R 147,039 R 0 R 14,369 R 14,369 R 0 R 7,619 R 7,619 R 0 R 5,369 R 5,369

R 147,040 - R 147,239 R 0 R 14,405 R 14,405 R 0 R 7,655 R 7,655 R 0 R 5,405 R 5,405

R 147,240 - R 147,439 R 0 R 14,441 R 14,441 R 0 R 7,691 R 7,691 R 0 R 5,441 R 5,441

R 147,440 - R 147,639 R 0 R 14,477 R 14,477 R 0 R 7,727 R 7,727 R 0 R 5,477 R 5,477

R 147,640 - R 147,839 R 0 R 14,513 R 14,513 R 0 R 7,763 R 7,763 R 0 R 5,513 R 5,513

R 147,840 - R 148,039 R 0 R 14,549 R 14,549 R 0 R 7,799 R 7,799 R 0 R 5,549 R 5,549

R 148,040 - R 148,239 R 0 R 14,585 R 14,585 R 0 R 7,835 R 7,835 R 0 R 5,585 R 5,585

R 148,240 - R 148,439 R 0 R 14,621 R 14,621 R 0 R 7,871 R 7,871 R 0 R 5,621 R 5,621

R 148,440 - R 148,639 R 0 R 14,657 R 14,657 R 0 R 7,907 R 7,907 R 0 R 5,657 R 5,657

R 148,640 - R 148,839 R 0 R 14,693 R 14,693 R 0 R 7,943 R 7,943 R 0 R 5,693 R 5,693

R 148,840 - R 149,039 R 0 R 14,729 R 14,729 R 0 R 7,979 R 7,979 R 0 R 5,729 R 5,729

R 149,040 - R 149,239 R 0 R 14,765 R 14,765 R 0 R 8,015 R 8,015 R 0 R 5,765 R 5,765

R 149,240 - R 149,439 R 0 R 14,801 R 14,801 R 0 R 8,051 R 8,051 R 0 R 5,801 R 5,801

R 149,440 - R 149,639 R 0 R 14,837 R 14,837 R 0 R 8,087 R 8,087 R 0 R 5,837 R 5,837

R 149,640 - R 149,839 R 0 R 14,873 R 14,873 R 0 R 8,123 R 8,123 R 0 R 5,873 R 5,873

R 149,840 - R 150,039 R 0 R 14,909 R 14,909 R 0 R 8,159 R 8,159 R 0 R 5,909 R 5,909

R 150,040 - R 150,239 R 0 R 14,945 R 14,945 R 0 R 8,195 R 8,195 R 0 R 5,945 R 5,945

R 150,240 - R 150,439 R 0 R 14,981 R 14,981 R 0 R 8,231 R 8,231 R 0 R 5,981 R 5,981

R 150,440 - R 150,639 R 0 R 15,017 R 15,017 R 0 R 8,267 R 8,267 R 0 R 6,017 R 6,017

R 150,640 - R 150,839 R 0 R 15,053 R 15,053 R 0 R 8,303 R 8,303 R 0 R 6,053 R 6,053

R 150,840 - R 151,039 R 0 R 15,089 R 15,089 R 0 R 8,339 R 8,339 R 0 R 6,089 R 6,089

R 151,040 - R 151,239 R 0 R 15,125 R 15,125 R 0 R 8,375 R 8,375 R 0 R 6,125 R 6,125

R 141,240 - R 151,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 28 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 151,240 - R 151,439 R 0 R 15,161 R 15,161 R 0 R 8,411 R 8,411 R 0 R 6,161 R 6,161

R 151,440 - R 151,639 R 0 R 15,197 R 15,197 R 0 R 8,447 R 8,447 R 0 R 6,197 R 6,197

R 151,640 - R 151,839 R 0 R 15,233 R 15,233 R 0 R 8,483 R 8,483 R 0 R 6,233 R 6,233

R 151,840 - R 152,039 R 0 R 15,269 R 15,269 R 0 R 8,519 R 8,519 R 0 R 6,269 R 6,269

R 152,040 - R 152,239 R 0 R 15,305 R 15,305 R 0 R 8,555 R 8,555 R 0 R 6,305 R 6,305

R 152,240 - R 152,439 R 0 R 15,341 R 15,341 R 0 R 8,591 R 8,591 R 0 R 6,341 R 6,341

R 152,440 - R 152,639 R 0 R 15,377 R 15,377 R 0 R 8,627 R 8,627 R 0 R 6,377 R 6,377

R 152,640 - R 152,839 R 0 R 15,413 R 15,413 R 0 R 8,663 R 8,663 R 0 R 6,413 R 6,413

R 152,840 - R 153,039 R 0 R 15,449 R 15,449 R 0 R 8,699 R 8,699 R 0 R 6,449 R 6,449

R 153,040 - R 153,239 R 0 R 15,485 R 15,485 R 0 R 8,735 R 8,735 R 0 R 6,485 R 6,485

R 153,240 - R 153,439 R 0 R 15,521 R 15,521 R 0 R 8,771 R 8,771 R 0 R 6,521 R 6,521

R 153,440 - R 153,639 R 0 R 15,557 R 15,557 R 0 R 8,807 R 8,807 R 0 R 6,557 R 6,557

R 153,640 - R 153,839 R 0 R 15,593 R 15,593 R 0 R 8,843 R 8,843 R 0 R 6,593 R 6,593

R 153,840 - R 154,039 R 0 R 15,629 R 15,629 R 0 R 8,879 R 8,879 R 0 R 6,629 R 6,629

R 154,040 - R 154,239 R 0 R 15,665 R 15,665 R 0 R 8,915 R 8,915 R 0 R 6,665 R 6,665

R 154,240 - R 154,439 R 0 R 15,701 R 15,701 R 0 R 8,951 R 8,951 R 0 R 6,701 R 6,701

R 154,440 - R 154,639 R 0 R 15,737 R 15,737 R 0 R 8,987 R 8,987 R 0 R 6,737 R 6,737

R 154,640 - R 154,839 R 0 R 15,773 R 15,773 R 0 R 9,023 R 9,023 R 0 R 6,773 R 6,773

R 154,840 - R 155,039 R 0 R 15,809 R 15,809 R 0 R 9,059 R 9,059 R 0 R 6,809 R 6,809

R 155,040 - R 155,239 R 0 R 15,845 R 15,845 R 0 R 9,095 R 9,095 R 0 R 6,845 R 6,845

R 155,240 - R 155,439 R 0 R 15,881 R 15,881 R 0 R 9,131 R 9,131 R 0 R 6,881 R 6,881

R 155,440 - R 155,639 R 0 R 15,917 R 15,917 R 0 R 9,167 R 9,167 R 0 R 6,917 R 6,917

R 155,640 - R 155,839 R 0 R 15,953 R 15,953 R 0 R 9,203 R 9,203 R 0 R 6,953 R 6,953

R 155,840 - R 156,039 R 0 R 15,989 R 15,989 R 0 R 9,239 R 9,239 R 0 R 6,989 R 6,989

R 156,040 - R 156,239 R 0 R 16,025 R 16,025 R 0 R 9,275 R 9,275 R 0 R 7,025 R 7,025

R 156,240 - R 156,439 R 0 R 16,061 R 16,061 R 0 R 9,311 R 9,311 R 0 R 7,061 R 7,061

R 156,440 - R 156,639 R 0 R 16,097 R 16,097 R 0 R 9,347 R 9,347 R 0 R 7,097 R 7,097

R 156,640 - R 156,839 R 0 R 16,133 R 16,133 R 0 R 9,383 R 9,383 R 0 R 7,133 R 7,133

R 156,840 - R 157,039 R 0 R 16,169 R 16,169 R 0 R 9,419 R 9,419 R 0 R 7,169 R 7,169

R 157,040 - R 157,239 R 0 R 16,205 R 16,205 R 0 R 9,455 R 9,455 R 0 R 7,205 R 7,205

R 157,240 - R 157,439 R 0 R 16,241 R 16,241 R 0 R 9,491 R 9,491 R 0 R 7,241 R 7,241

R 157,440 - R 157,639 R 0 R 16,277 R 16,277 R 0 R 9,527 R 9,527 R 0 R 7,277 R 7,277

R 157,640 - R 157,839 R 0 R 16,313 R 16,313 R 0 R 9,563 R 9,563 R 0 R 7,313 R 7,313

R 157,840 - R 158,039 R 0 R 16,349 R 16,349 R 0 R 9,599 R 9,599 R 0 R 7,349 R 7,349

R 158,040 - R 158,239 R 0 R 16,385 R 16,385 R 0 R 9,635 R 9,635 R 0 R 7,385 R 7,385

R 158,240 - R 158,439 R 0 R 16,421 R 16,421 R 0 R 9,671 R 9,671 R 0 R 7,421 R 7,421

R 158,440 - R 158,639 R 0 R 16,457 R 16,457 R 0 R 9,707 R 9,707 R 0 R 7,457 R 7,457

R 158,640 - R 158,839 R 0 R 16,493 R 16,493 R 0 R 9,743 R 9,743 R 0 R 7,493 R 7,493

R 158,840 - R 159,039 R 0 R 16,529 R 16,529 R 0 R 9,779 R 9,779 R 0 R 7,529 R 7,529

R 159,040 - R 159,239 R 0 R 16,565 R 16,565 R 0 R 9,815 R 9,815 R 0 R 7,565 R 7,565

R 159,240 - R 159,439 R 0 R 16,601 R 16,601 R 0 R 9,851 R 9,851 R 0 R 7,601 R 7,601

R 159,440 - R 159,639 R 0 R 16,637 R 16,637 R 0 R 9,887 R 9,887 R 0 R 7,637 R 7,637

R 159,640 - R 159,839 R 0 R 16,673 R 16,673 R 0 R 9,923 R 9,923 R 0 R 7,673 R 7,673

R 159,840 - R 160,039 R 0 R 16,709 R 16,709 R 0 R 9,959 R 9,959 R 0 R 7,709 R 7,709

R 160,040 - R 160,239 R 0 R 16,745 R 16,745 R 0 R 9,995 R 9,995 R 0 R 7,745 R 7,745

R 160,240 - R 160,439 R 0 R 16,781 R 16,781 R 0 R 10,031 R 10,031 R 0 R 7,781 R 7,781

R 160,440 - R 160,639 R 0 R 16,817 R 16,817 R 0 R 10,067 R 10,067 R 0 R 7,817 R 7,817

R 160,640 - R 160,839 R 0 R 16,853 R 16,853 R 0 R 10,103 R 10,103 R 0 R 7,853 R 7,853

R 160,840 - R 161,039 R 0 R 16,889 R 16,889 R 0 R 10,139 R 10,139 R 0 R 7,889 R 7,889

R 161,040 - R 161,239 R 0 R 16,925 R 16,925 R 0 R 10,175 R 10,175 R 0 R 7,925 R 7,925

R 151,240 - R 161,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 29 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 161,240 - R 161,539 R 0 R 16,970 R 16,970 R 0 R 10,220 R 10,220 R 0 R 7,970 R 7,970

R 161,540 - R 161,839 R 0 R 17,024 R 17,024 R 0 R 10,274 R 10,274 R 0 R 8,024 R 8,024

R 161,840 - R 162,139 R 0 R 17,078 R 17,078 R 0 R 10,328 R 10,328 R 0 R 8,078 R 8,078

R 162,140 - R 162,439 R 0 R 17,132 R 17,132 R 0 R 10,382 R 10,382 R 0 R 8,132 R 8,132

R 162,440 - R 162,739 R 0 R 17,186 R 17,186 R 0 R 10,436 R 10,436 R 0 R 8,186 R 8,186

R 162,740 - R 163,039 R 0 R 17,240 R 17,240 R 0 R 10,490 R 10,490 R 0 R 8,240 R 8,240

R 163,040 - R 163,339 R 0 R 17,294 R 17,294 R 0 R 10,544 R 10,544 R 0 R 8,294 R 8,294

R 163,340 - R 163,639 R 0 R 17,348 R 17,348 R 0 R 10,598 R 10,598 R 0 R 8,348 R 8,348

R 163,640 - R 163,939 R 0 R 17,402 R 17,402 R 0 R 10,652 R 10,652 R 0 R 8,402 R 8,402

R 163,940 - R 164,239 R 0 R 17,456 R 17,456 R 0 R 10,706 R 10,706 R 0 R 8,456 R 8,456

R 164,240 - R 164,539 R 0 R 17,510 R 17,510 R 0 R 10,760 R 10,760 R 0 R 8,510 R 8,510

R 164,540 - R 164,839 R 0 R 17,564 R 17,564 R 0 R 10,814 R 10,814 R 0 R 8,564 R 8,564

R 164,840 - R 165,139 R 0 R 17,618 R 17,618 R 0 R 10,868 R 10,868 R 0 R 8,618 R 8,618

R 165,140 - R 165,439 R 0 R 17,672 R 17,672 R 0 R 10,922 R 10,922 R 0 R 8,672 R 8,672

R 165,440 - R 165,739 R 0 R 17,726 R 17,726 R 0 R 10,976 R 10,976 R 0 R 8,726 R 8,726

R 165,740 - R 166,039 R 0 R 17,800 R 17,800 R 0 R 11,050 R 11,050 R 0 R 8,800 R 8,800

R 166,040 - R 166,339 R 0 R 17,875 R 17,875 R 0 R 11,125 R 11,125 R 0 R 8,875 R 8,875

R 166,340 - R 166,639 R 0 R 17,950 R 17,950 R 0 R 11,200 R 11,200 R 0 R 8,950 R 8,950

R 166,640 - R 166,939 R 0 R 18,025 R 18,025 R 0 R 11,275 R 11,275 R 0 R 9,025 R 9,025

R 166,940 - R 167,239 R 0 R 18,100 R 18,100 R 0 R 11,350 R 11,350 R 0 R 9,100 R 9,100

R 167,240 - R 167,539 R 0 R 18,175 R 18,175 R 0 R 11,425 R 11,425 R 0 R 9,175 R 9,175

R 167,540 - R 167,839 R 0 R 18,250 R 18,250 R 0 R 11,500 R 11,500 R 0 R 9,250 R 9,250

R 167,840 - R 168,139 R 0 R 18,325 R 18,325 R 0 R 11,575 R 11,575 R 0 R 9,325 R 9,325

R 168,140 - R 168,439 R 0 R 18,400 R 18,400 R 0 R 11,650 R 11,650 R 0 R 9,400 R 9,400

R 168,440 - R 168,739 R 0 R 18,475 R 18,475 R 0 R 11,725 R 11,725 R 0 R 9,475 R 9,475

R 168,740 - R 169,039 R 0 R 18,550 R 18,550 R 0 R 11,800 R 11,800 R 0 R 9,550 R 9,550

R 169,040 - R 169,339 R 0 R 18,625 R 18,625 R 0 R 11,875 R 11,875 R 0 R 9,625 R 9,625

R 169,340 - R 169,639 R 0 R 18,700 R 18,700 R 0 R 11,950 R 11,950 R 0 R 9,700 R 9,700

R 169,640 - R 169,939 R 0 R 18,775 R 18,775 R 0 R 12,025 R 12,025 R 0 R 9,775 R 9,775

R 169,940 - R 170,239 R 0 R 18,850 R 18,850 R 0 R 12,100 R 12,100 R 0 R 9,850 R 9,850

R 170,240 - R 170,539 R 0 R 18,925 R 18,925 R 0 R 12,175 R 12,175 R 0 R 9,925 R 9,925

R 170,540 - R 170,839 R 0 R 19,000 R 19,000 R 0 R 12,250 R 12,250 R 0 R 10,000 R 10,000

R 170,840 - R 171,139 R 0 R 19,075 R 19,075 R 0 R 12,325 R 12,325 R 0 R 10,075 R 10,075

R 171,140 - R 171,439 R 0 R 19,150 R 19,150 R 0 R 12,400 R 12,400 R 0 R 10,150 R 10,150

R 171,440 - R 171,739 R 0 R 19,225 R 19,225 R 0 R 12,475 R 12,475 R 0 R 10,225 R 10,225

R 171,740 - R 172,039 R 0 R 19,300 R 19,300 R 0 R 12,550 R 12,550 R 0 R 10,300 R 10,300

R 172,040 - R 172,339 R 0 R 19,375 R 19,375 R 0 R 12,625 R 12,625 R 0 R 10,375 R 10,375

R 172,340 - R 172,639 R 0 R 19,450 R 19,450 R 0 R 12,700 R 12,700 R 0 R 10,450 R 10,450

R 172,640 - R 172,939 R 0 R 19,525 R 19,525 R 0 R 12,775 R 12,775 R 0 R 10,525 R 10,525

R 172,940 - R 173,239 R 0 R 19,600 R 19,600 R 0 R 12,850 R 12,850 R 0 R 10,600 R 10,600

R 173,240 - R 173,539 R 0 R 19,675 R 19,675 R 0 R 12,925 R 12,925 R 0 R 10,675 R 10,675

R 173,540 - R 173,839 R 0 R 19,750 R 19,750 R 0 R 13,000 R 13,000 R 0 R 10,750 R 10,750

R 173,840 - R 174,139 R 0 R 19,825 R 19,825 R 0 R 13,075 R 13,075 R 0 R 10,825 R 10,825

R 174,140 - R 174,439 R 0 R 19,900 R 19,900 R 0 R 13,150 R 13,150 R 0 R 10,900 R 10,900

R 174,440 - R 174,739 R 0 R 19,975 R 19,975 R 0 R 13,225 R 13,225 R 0 R 10,975 R 10,975

R 174,740 - R 175,039 R 0 R 20,050 R 20,050 R 0 R 13,300 R 13,300 R 0 R 11,050 R 11,050

R 175,040 - R 175,339 R 0 R 20,125 R 20,125 R 0 R 13,375 R 13,375 R 0 R 11,125 R 11,125

R 175,340 - R 175,639 R 0 R 20,200 R 20,200 R 0 R 13,450 R 13,450 R 0 R 11,200 R 11,200

R 175,640 - R 175,939 R 0 R 20,275 R 20,275 R 0 R 13,525 R 13,525 R 0 R 11,275 R 11,275

R 175,940 - R 176,239 R 0 R 20,350 R 20,350 R 0 R 13,600 R 13,600 R 0 R 11,350 R 11,350

R 161,240 - R 176,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 30 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 176,240 - R 176,539 R 0 R 20,425 R 20,425 R 0 R 13,675 R 13,675 R 0 R 11,425 R 11,425

R 176,540 - R 176,839 R 0 R 20,500 R 20,500 R 0 R 13,750 R 13,750 R 0 R 11,500 R 11,500

R 176,840 - R 177,139 R 0 R 20,575 R 20,575 R 0 R 13,825 R 13,825 R 0 R 11,575 R 11,575

R 177,140 - R 177,439 R 0 R 20,650 R 20,650 R 0 R 13,900 R 13,900 R 0 R 11,650 R 11,650

R 177,440 - R 177,739 R 0 R 20,725 R 20,725 R 0 R 13,975 R 13,975 R 0 R 11,725 R 11,725

R 177,740 - R 178,039 R 0 R 20,800 R 20,800 R 0 R 14,050 R 14,050 R 0 R 11,800 R 11,800

R 178,040 - R 178,339 R 0 R 20,875 R 20,875 R 0 R 14,125 R 14,125 R 0 R 11,875 R 11,875

R 178,340 - R 178,639 R 0 R 20,950 R 20,950 R 0 R 14,200 R 14,200 R 0 R 11,950 R 11,950

R 178,640 - R 178,939 R 0 R 21,025 R 21,025 R 0 R 14,275 R 14,275 R 0 R 12,025 R 12,025

R 178,940 - R 179,239 R 0 R 21,100 R 21,100 R 0 R 14,350 R 14,350 R 0 R 12,100 R 12,100

R 179,240 - R 179,539 R 0 R 21,175 R 21,175 R 0 R 14,425 R 14,425 R 0 R 12,175 R 12,175

R 179,540 - R 179,839 R 0 R 21,250 R 21,250 R 0 R 14,500 R 14,500 R 0 R 12,250 R 12,250

R 179,840 - R 180,139 R 0 R 21,325 R 21,325 R 0 R 14,575 R 14,575 R 0 R 12,325 R 12,325

R 180,140 - R 180,439 R 0 R 21,400 R 21,400 R 0 R 14,650 R 14,650 R 0 R 12,400 R 12,400

R 180,440 - R 180,739 R 0 R 21,475 R 21,475 R 0 R 14,725 R 14,725 R 0 R 12,475 R 12,475

R 180,740 - R 181,039 R 0 R 21,550 R 21,550 R 0 R 14,800 R 14,800 R 0 R 12,550 R 12,550

R 181,040 - R 181,339 R 0 R 21,625 R 21,625 R 0 R 14,875 R 14,875 R 0 R 12,625 R 12,625

R 181,340 - R 181,639 R 0 R 21,700 R 21,700 R 0 R 14,950 R 14,950 R 0 R 12,700 R 12,700

R 181,640 - R 181,939 R 0 R 21,775 R 21,775 R 0 R 15,025 R 15,025 R 0 R 12,775 R 12,775

R 181,940 - R 182,239 R 0 R 21,850 R 21,850 R 0 R 15,100 R 15,100 R 0 R 12,850 R 12,850

R 182,240 - R 182,539 R 0 R 21,925 R 21,925 R 0 R 15,175 R 15,175 R 0 R 12,925 R 12,925

R 182,540 - R 182,839 R 0 R 22,000 R 22,000 R 0 R 15,250 R 15,250 R 0 R 13,000 R 13,000

R 182,840 - R 183,139 R 0 R 22,075 R 22,075 R 0 R 15,325 R 15,325 R 0 R 13,075 R 13,075

R 183,140 - R 183,439 R 0 R 22,150 R 22,150 R 0 R 15,400 R 15,400 R 0 R 13,150 R 13,150

R 183,440 - R 183,739 R 0 R 22,225 R 22,225 R 0 R 15,475 R 15,475 R 0 R 13,225 R 13,225

R 183,740 - R 184,039 R 0 R 22,300 R 22,300 R 0 R 15,550 R 15,550 R 0 R 13,300 R 13,300

R 184,040 - R 184,339 R 0 R 22,375 R 22,375 R 0 R 15,625 R 15,625 R 0 R 13,375 R 13,375

R 184,340 - R 184,639 R 0 R 22,450 R 22,450 R 0 R 15,700 R 15,700 R 0 R 13,450 R 13,450

R 184,640 - R 184,939 R 0 R 22,525 R 22,525 R 0 R 15,775 R 15,775 R 0 R 13,525 R 13,525

R 184,940 - R 185,239 R 0 R 22,600 R 22,600 R 0 R 15,850 R 15,850 R 0 R 13,600 R 13,600

R 185,240 - R 185,539 R 0 R 22,675 R 22,675 R 0 R 15,925 R 15,925 R 0 R 13,675 R 13,675

R 185,540 - R 185,839 R 0 R 22,750 R 22,750 R 0 R 16,000 R 16,000 R 0 R 13,750 R 13,750

R 185,840 - R 186,139 R 0 R 22,825 R 22,825 R 0 R 16,075 R 16,075 R 0 R 13,825 R 13,825

R 186,140 - R 186,439 R 0 R 22,900 R 22,900 R 0 R 16,150 R 16,150 R 0 R 13,900 R 13,900

R 186,440 - R 186,739 R 0 R 22,975 R 22,975 R 0 R 16,225 R 16,225 R 0 R 13,975 R 13,975

R 186,740 - R 187,039 R 0 R 23,050 R 23,050 R 0 R 16,300 R 16,300 R 0 R 14,050 R 14,050

R 187,040 - R 187,339 R 0 R 23,125 R 23,125 R 0 R 16,375 R 16,375 R 0 R 14,125 R 14,125

R 187,340 - R 187,639 R 0 R 23,200 R 23,200 R 0 R 16,450 R 16,450 R 0 R 14,200 R 14,200

R 187,640 - R 187,939 R 0 R 23,275 R 23,275 R 0 R 16,525 R 16,525 R 0 R 14,275 R 14,275

R 187,940 - R 188,239 R 0 R 23,350 R 23,350 R 0 R 16,600 R 16,600 R 0 R 14,350 R 14,350

R 188,240 - R 188,539 R 0 R 23,425 R 23,425 R 0 R 16,675 R 16,675 R 0 R 14,425 R 14,425

R 188,540 - R 188,839 R 0 R 23,500 R 23,500 R 0 R 16,750 R 16,750 R 0 R 14,500 R 14,500

R 188,840 - R 189,139 R 0 R 23,575 R 23,575 R 0 R 16,825 R 16,825 R 0 R 14,575 R 14,575

R 189,140 - R 189,439 R 0 R 23,650 R 23,650 R 0 R 16,900 R 16,900 R 0 R 14,650 R 14,650

R 189,440 - R 189,739 R 0 R 23,725 R 23,725 R 0 R 16,975 R 16,975 R 0 R 14,725 R 14,725

R 189,740 - R 190,039 R 0 R 23,800 R 23,800 R 0 R 17,050 R 17,050 R 0 R 14,800 R 14,800

R 190,040 - R 190,339 R 0 R 23,875 R 23,875 R 0 R 17,125 R 17,125 R 0 R 14,875 R 14,875

R 190,340 - R 190,639 R 0 R 23,950 R 23,950 R 0 R 17,200 R 17,200 R 0 R 14,950 R 14,950

R 190,640 - R 190,939 R 0 R 24,025 R 24,025 R 0 R 17,275 R 17,275 R 0 R 15,025 R 15,025

R 190,940 - R 191,239 R 0 R 24,100 R 24,100 R 0 R 17,350 R 17,350 R 0 R 15,100 R 15,100

R 176,240 - R 191,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 31 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 191,240 - R 191,539 R 0 R 24,175 R 24,175 R 0 R 17,425 R 17,425 R 0 R 15,175 R 15,175

R 191,540 - R 191,839 R 0 R 24,250 R 24,250 R 0 R 17,500 R 17,500 R 0 R 15,250 R 15,250

R 191,840 - R 192,139 R 0 R 24,325 R 24,325 R 0 R 17,575 R 17,575 R 0 R 15,325 R 15,325

R 192,140 - R 192,439 R 0 R 24,400 R 24,400 R 0 R 17,650 R 17,650 R 0 R 15,400 R 15,400

R 192,440 - R 192,739 R 0 R 24,475 R 24,475 R 0 R 17,725 R 17,725 R 0 R 15,475 R 15,475

R 192,740 - R 193,039 R 0 R 24,550 R 24,550 R 0 R 17,800 R 17,800 R 0 R 15,550 R 15,550

R 193,040 - R 193,339 R 0 R 24,625 R 24,625 R 0 R 17,875 R 17,875 R 0 R 15,625 R 15,625

R 193,340 - R 193,639 R 0 R 24,700 R 24,700 R 0 R 17,950 R 17,950 R 0 R 15,700 R 15,700

R 193,640 - R 193,939 R 0 R 24,775 R 24,775 R 0 R 18,025 R 18,025 R 0 R 15,775 R 15,775

R 193,940 - R 194,239 R 0 R 24,850 R 24,850 R 0 R 18,100 R 18,100 R 0 R 15,850 R 15,850

R 194,240 - R 194,539 R 0 R 24,925 R 24,925 R 0 R 18,175 R 18,175 R 0 R 15,925 R 15,925

R 194,540 - R 194,839 R 0 R 25,000 R 25,000 R 0 R 18,250 R 18,250 R 0 R 16,000 R 16,000

R 194,840 - R 195,139 R 0 R 25,075 R 25,075 R 0 R 18,325 R 18,325 R 0 R 16,075 R 16,075

R 195,140 - R 195,439 R 0 R 25,150 R 25,150 R 0 R 18,400 R 18,400 R 0 R 16,150 R 16,150

R 195,440 - R 195,739 R 0 R 25,225 R 25,225 R 0 R 18,475 R 18,475 R 0 R 16,225 R 16,225

R 195,740 - R 196,039 R 0 R 25,300 R 25,300 R 0 R 18,550 R 18,550 R 0 R 16,300 R 16,300

R 196,040 - R 196,339 R 0 R 25,375 R 25,375 R 0 R 18,625 R 18,625 R 0 R 16,375 R 16,375

R 196,340 - R 196,639 R 0 R 25,450 R 25,450 R 0 R 18,700 R 18,700 R 0 R 16,450 R 16,450

R 196,640 - R 196,939 R 0 R 25,525 R 25,525 R 0 R 18,775 R 18,775 R 0 R 16,525 R 16,525

R 196,940 - R 197,239 R 0 R 25,600 R 25,600 R 0 R 18,850 R 18,850 R 0 R 16,600 R 16,600

R 197,240 - R 197,539 R 0 R 25,675 R 25,675 R 0 R 18,925 R 18,925 R 0 R 16,675 R 16,675

R 197,540 - R 197,839 R 0 R 25,750 R 25,750 R 0 R 19,000 R 19,000 R 0 R 16,750 R 16,750

R 197,840 - R 198,139 R 0 R 25,825 R 25,825 R 0 R 19,075 R 19,075 R 0 R 16,825 R 16,825

R 198,140 - R 198,439 R 0 R 25,900 R 25,900 R 0 R 19,150 R 19,150 R 0 R 16,900 R 16,900

R 198,440 - R 198,739 R 0 R 25,975 R 25,975 R 0 R 19,225 R 19,225 R 0 R 16,975 R 16,975

R 198,740 - R 199,039 R 0 R 26,050 R 26,050 R 0 R 19,300 R 19,300 R 0 R 17,050 R 17,050

R 199,040 - R 199,339 R 0 R 26,125 R 26,125 R 0 R 19,375 R 19,375 R 0 R 17,125 R 17,125

R 199,340 - R 199,639 R 0 R 26,200 R 26,200 R 0 R 19,450 R 19,450 R 0 R 17,200 R 17,200

R 199,640 - R 199,939 R 0 R 26,275 R 26,275 R 0 R 19,525 R 19,525 R 0 R 17,275 R 17,275

R 199,940 - R 200,239 R 0 R 26,350 R 26,350 R 0 R 19,600 R 19,600 R 0 R 17,350 R 17,350

R 200,240 - R 200,539 R 0 R 26,425 R 26,425 R 0 R 19,675 R 19,675 R 0 R 17,425 R 17,425

R 200,540 - R 200,839 R 0 R 26,500 R 26,500 R 0 R 19,750 R 19,750 R 0 R 17,500 R 17,500

R 200,840 - R 201,139 R 0 R 26,575 R 26,575 R 0 R 19,825 R 19,825 R 0 R 17,575 R 17,575

R 201,140 - R 201,439 R 0 R 26,650 R 26,650 R 0 R 19,900 R 19,900 R 0 R 17,650 R 17,650

R 201,440 - R 201,739 R 0 R 26,725 R 26,725 R 0 R 19,975 R 19,975 R 0 R 17,725 R 17,725

R 201,740 - R 202,039 R 0 R 26,800 R 26,800 R 0 R 20,050 R 20,050 R 0 R 17,800 R 17,800

R 202,040 - R 202,339 R 0 R 26,875 R 26,875 R 0 R 20,125 R 20,125 R 0 R 17,875 R 17,875

R 202,340 - R 202,639 R 0 R 26,950 R 26,950 R 0 R 20,200 R 20,200 R 0 R 17,950 R 17,950

R 202,640 - R 202,939 R 0 R 27,025 R 27,025 R 0 R 20,275 R 20,275 R 0 R 18,025 R 18,025

R 202,940 - R 203,239 R 0 R 27,100 R 27,100 R 0 R 20,350 R 20,350 R 0 R 18,100 R 18,100

R 203,240 - R 203,539 R 0 R 27,175 R 27,175 R 0 R 20,425 R 20,425 R 0 R 18,175 R 18,175

R 203,540 - R 203,839 R 0 R 27,250 R 27,250 R 0 R 20,500 R 20,500 R 0 R 18,250 R 18,250

R 203,840 - R 204,139 R 0 R 27,325 R 27,325 R 0 R 20,575 R 20,575 R 0 R 18,325 R 18,325

R 204,140 - R 204,439 R 0 R 27,400 R 27,400 R 0 R 20,650 R 20,650 R 0 R 18,400 R 18,400

R 204,440 - R 204,739 R 0 R 27,475 R 27,475 R 0 R 20,725 R 20,725 R 0 R 18,475 R 18,475

R 204,740 - R 205,039 R 0 R 27,550 R 27,550 R 0 R 20,800 R 20,800 R 0 R 18,550 R 18,550

R 205,040 - R 205,339 R 0 R 27,625 R 27,625 R 0 R 20,875 R 20,875 R 0 R 18,625 R 18,625

R 205,340 - R 205,639 R 0 R 27,700 R 27,700 R 0 R 20,950 R 20,950 R 0 R 18,700 R 18,700

R 205,640 - R 205,939 R 0 R 27,775 R 27,775 R 0 R 21,025 R 21,025 R 0 R 18,775 R 18,775

R 205,940 - R 206,239 R 0 R 27,850 R 27,850 R 0 R 21,100 R 21,100 R 0 R 18,850 R 18,850

R 191,240 - R 206,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 32 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 206,240 - R 206,739 R 0 R 27,950 R 27,950 R 0 R 21,200 R 21,200 R 0 R 18,950 R 18,950

R 206,740 - R 207,239 R 0 R 28,075 R 28,075 R 0 R 21,325 R 21,325 R 0 R 19,075 R 19,075

R 207,240 - R 207,739 R 0 R 28,200 R 28,200 R 0 R 21,450 R 21,450 R 0 R 19,200 R 19,200

R 207,740 - R 208,239 R 0 R 28,325 R 28,325 R 0 R 21,575 R 21,575 R 0 R 19,325 R 19,325

R 208,240 - R 208,739 R 0 R 28,450 R 28,450 R 0 R 21,700 R 21,700 R 0 R 19,450 R 19,450

R 208,740 - R 209,239 R 0 R 28,575 R 28,575 R 0 R 21,825 R 21,825 R 0 R 19,575 R 19,575

R 209,240 - R 209,739 R 0 R 28,700 R 28,700 R 0 R 21,950 R 21,950 R 0 R 19,700 R 19,700

R 209,740 - R 210,239 R 0 R 28,825 R 28,825 R 0 R 22,075 R 22,075 R 0 R 19,825 R 19,825

R 210,240 - R 210,739 R 0 R 28,950 R 28,950 R 0 R 22,200 R 22,200 R 0 R 19,950 R 19,950

R 210,740 - R 211,239 R 0 R 29,075 R 29,075 R 0 R 22,325 R 22,325 R 0 R 20,075 R 20,075

R 211,240 - R 211,739 R 0 R 29,200 R 29,200 R 0 R 22,450 R 22,450 R 0 R 20,200 R 20,200

R 211,740 - R 212,239 R 0 R 29,325 R 29,325 R 0 R 22,575 R 22,575 R 0 R 20,325 R 20,325

R 212,240 - R 212,739 R 0 R 29,450 R 29,450 R 0 R 22,700 R 22,700 R 0 R 20,450 R 20,450

R 212,740 - R 213,239 R 0 R 29,575 R 29,575 R 0 R 22,825 R 22,825 R 0 R 20,575 R 20,575

R 213,240 - R 213,739 R 0 R 29,700 R 29,700 R 0 R 22,950 R 22,950 R 0 R 20,700 R 20,700

R 213,740 - R 214,239 R 0 R 29,825 R 29,825 R 0 R 23,075 R 23,075 R 0 R 20,825 R 20,825

R 214,240 - R 214,739 R 0 R 29,950 R 29,950 R 0 R 23,200 R 23,200 R 0 R 20,950 R 20,950

R 214,740 - R 215,239 R 0 R 30,075 R 30,075 R 0 R 23,325 R 23,325 R 0 R 21,075 R 21,075

R 215,240 - R 215,739 R 0 R 30,200 R 30,200 R 0 R 23,450 R 23,450 R 0 R 21,200 R 21,200

R 215,740 - R 216,239 R 0 R 30,325 R 30,325 R 0 R 23,575 R 23,575 R 0 R 21,325 R 21,325

R 216,240 - R 216,739 R 0 R 30,450 R 30,450 R 0 R 23,700 R 23,700 R 0 R 21,450 R 21,450

R 216,740 - R 217,239 R 0 R 30,575 R 30,575 R 0 R 23,825 R 23,825 R 0 R 21,575 R 21,575

R 217,240 - R 217,739 R 0 R 30,700 R 30,700 R 0 R 23,950 R 23,950 R 0 R 21,700 R 21,700

R 217,740 - R 218,239 R 0 R 30,825 R 30,825 R 0 R 24,075 R 24,075 R 0 R 21,825 R 21,825

R 218,240 - R 218,739 R 0 R 30,950 R 30,950 R 0 R 24,200 R 24,200 R 0 R 21,950 R 21,950

R 218,740 - R 219,239 R 0 R 31,075 R 31,075 R 0 R 24,325 R 24,325 R 0 R 22,075 R 22,075

R 219,240 - R 219,739 R 0 R 31,200 R 31,200 R 0 R 24,450 R 24,450 R 0 R 22,200 R 22,200

R 219,740 - R 220,239 R 0 R 31,325 R 31,325 R 0 R 24,575 R 24,575 R 0 R 22,325 R 22,325

R 220,240 - R 220,739 R 0 R 31,450 R 31,450 R 0 R 24,700 R 24,700 R 0 R 22,450 R 22,450

R 220,740 - R 221,239 R 0 R 31,575 R 31,575 R 0 R 24,825 R 24,825 R 0 R 22,575 R 22,575

R 221,240 - R 221,739 R 0 R 31,700 R 31,700 R 0 R 24,950 R 24,950 R 0 R 22,700 R 22,700

R 221,740 - R 222,239 R 0 R 31,825 R 31,825 R 0 R 25,075 R 25,075 R 0 R 22,825 R 22,825

R 222,240 - R 222,739 R 0 R 31,950 R 31,950 R 0 R 25,200 R 25,200 R 0 R 22,950 R 22,950

R 222,740 - R 223,239 R 0 R 32,075 R 32,075 R 0 R 25,325 R 25,325 R 0 R 23,075 R 23,075

R 223,240 - R 223,739 R 0 R 32,200 R 32,200 R 0 R 25,450 R 25,450 R 0 R 23,200 R 23,200

R 223,740 - R 224,239 R 0 R 32,325 R 32,325 R 0 R 25,575 R 25,575 R 0 R 23,325 R 23,325

R 224,240 - R 224,739 R 0 R 32,450 R 32,450 R 0 R 25,700 R 25,700 R 0 R 23,450 R 23,450

R 224,740 - R 225,239 R 0 R 32,575 R 32,575 R 0 R 25,825 R 25,825 R 0 R 23,575 R 23,575

R 225,240 - R 225,739 R 0 R 32,700 R 32,700 R 0 R 25,950 R 25,950 R 0 R 23,700 R 23,700

R 225,740 - R 226,239 R 0 R 32,825 R 32,825 R 0 R 26,075 R 26,075 R 0 R 23,825 R 23,825

R 226,240 - R 226,739 R 0 R 32,950 R 32,950 R 0 R 26,200 R 26,200 R 0 R 23,950 R 23,950

R 226,740 - R 227,239 R 0 R 33,075 R 33,075 R 0 R 26,325 R 26,325 R 0 R 24,075 R 24,075

R 227,240 - R 227,739 R 0 R 33,200 R 33,200 R 0 R 26,450 R 26,450 R 0 R 24,200 R 24,200

R 227,740 - R 228,239 R 0 R 33,325 R 33,325 R 0 R 26,575 R 26,575 R 0 R 24,325 R 24,325

R 228,240 - R 228,739 R 0 R 33,450 R 33,450 R 0 R 26,700 R 26,700 R 0 R 24,450 R 24,450

R 228,740 - R 229,239 R 0 R 33,575 R 33,575 R 0 R 26,825 R 26,825 R 0 R 24,575 R 24,575

R 229,240 - R 229,739 R 0 R 33,700 R 33,700 R 0 R 26,950 R 26,950 R 0 R 24,700 R 24,700

R 229,740 - R 230,239 R 0 R 33,825 R 33,825 R 0 R 27,075 R 27,075 R 0 R 24,825 R 24,825

R 230,240 - R 230,739 R 0 R 33,950 R 33,950 R 0 R 27,200 R 27,200 R 0 R 24,950 R 24,950

R 230,740 - R 231,239 R 0 R 34,075 R 34,075 R 0 R 27,325 R 27,325 R 0 R 25,075 R 25,075

R 206,240 - R 231,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 33 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 231,240 - R 231,739 R 0 R 34,200 R 34,200 R 0 R 27,450 R 27,450 R 0 R 25,200 R 25,200

R 231,740 - R 232,239 R 0 R 34,325 R 34,325 R 0 R 27,575 R 27,575 R 0 R 25,325 R 25,325

R 232,240 - R 232,739 R 0 R 34,450 R 34,450 R 0 R 27,700 R 27,700 R 0 R 25,450 R 25,450

R 232,740 - R 233,239 R 0 R 34,575 R 34,575 R 0 R 27,825 R 27,825 R 0 R 25,575 R 25,575

R 233,240 - R 233,739 R 0 R 34,700 R 34,700 R 0 R 27,950 R 27,950 R 0 R 25,700 R 25,700

R 233,740 - R 234,239 R 0 R 34,825 R 34,825 R 0 R 28,075 R 28,075 R 0 R 25,825 R 25,825

R 234,240 - R 234,739 R 0 R 34,950 R 34,950 R 0 R 28,200 R 28,200 R 0 R 25,950 R 25,950

R 234,740 - R 235,239 R 0 R 35,075 R 35,075 R 0 R 28,325 R 28,325 R 0 R 26,075 R 26,075

R 235,240 - R 235,739 R 0 R 35,200 R 35,200 R 0 R 28,450 R 28,450 R 0 R 26,200 R 26,200

R 235,740 - R 236,239 R 0 R 35,325 R 35,325 R 0 R 28,575 R 28,575 R 0 R 26,325 R 26,325

R 236,240 - R 236,739 R 0 R 35,450 R 35,450 R 0 R 28,700 R 28,700 R 0 R 26,450 R 26,450

R 236,740 - R 237,239 R 0 R 35,575 R 35,575 R 0 R 28,825 R 28,825 R 0 R 26,575 R 26,575

R 237,240 - R 237,739 R 0 R 35,700 R 35,700 R 0 R 28,950 R 28,950 R 0 R 26,700 R 26,700

R 237,740 - R 238,239 R 0 R 35,825 R 35,825 R 0 R 29,075 R 29,075 R 0 R 26,825 R 26,825

R 238,240 - R 238,739 R 0 R 35,950 R 35,950 R 0 R 29,200 R 29,200 R 0 R 26,950 R 26,950

R 238,740 - R 239,239 R 0 R 36,075 R 36,075 R 0 R 29,325 R 29,325 R 0 R 27,075 R 27,075

R 239,240 - R 239,739 R 0 R 36,200 R 36,200 R 0 R 29,450 R 29,450 R 0 R 27,200 R 27,200

R 239,740 - R 240,239 R 0 R 36,325 R 36,325 R 0 R 29,575 R 29,575 R 0 R 27,325 R 27,325

R 240,240 - R 240,739 R 0 R 36,450 R 36,450 R 0 R 29,700 R 29,700 R 0 R 27,450 R 27,450

R 240,740 - R 241,239 R 0 R 36,575 R 36,575 R 0 R 29,825 R 29,825 R 0 R 27,575 R 27,575

R 241,240 - R 241,739 R 0 R 36,700 R 36,700 R 0 R 29,950 R 29,950 R 0 R 27,700 R 27,700

R 241,740 - R 242,239 R 0 R 36,825 R 36,825 R 0 R 30,075 R 30,075 R 0 R 27,825 R 27,825

R 242,240 - R 242,739 R 0 R 36,950 R 36,950 R 0 R 30,200 R 30,200 R 0 R 27,950 R 27,950

R 242,740 - R 243,239 R 0 R 37,075 R 37,075 R 0 R 30,325 R 30,325 R 0 R 28,075 R 28,075

R 243,240 - R 243,739 R 0 R 37,200 R 37,200 R 0 R 30,450 R 30,450 R 0 R 28,200 R 28,200

R 243,740 - R 244,239 R 0 R 37,325 R 37,325 R 0 R 30,575 R 30,575 R 0 R 28,325 R 28,325

R 244,240 - R 244,739 R 0 R 37,450 R 37,450 R 0 R 30,700 R 30,700 R 0 R 28,450 R 28,450

R 244,740 - R 245,239 R 0 R 37,575 R 37,575 R 0 R 30,825 R 30,825 R 0 R 28,575 R 28,575

R 245,240 - R 245,739 R 0 R 37,700 R 37,700 R 0 R 30,950 R 30,950 R 0 R 28,700 R 28,700

R 245,740 - R 246,239 R 0 R 37,825 R 37,825 R 0 R 31,075 R 31,075 R 0 R 28,825 R 28,825

R 246,240 - R 246,739 R 0 R 37,950 R 37,950 R 0 R 31,200 R 31,200 R 0 R 28,950 R 28,950

R 246,740 - R 247,239 R 0 R 38,075 R 38,075 R 0 R 31,325 R 31,325 R 0 R 29,075 R 29,075

R 247,240 - R 247,739 R 0 R 38,200 R 38,200 R 0 R 31,450 R 31,450 R 0 R 29,200 R 29,200

R 247,740 - R 248,239 R 0 R 38,325 R 38,325 R 0 R 31,575 R 31,575 R 0 R 29,325 R 29,325

R 248,240 - R 248,739 R 0 R 38,450 R 38,450 R 0 R 31,700 R 31,700 R 0 R 29,450 R 29,450

R 248,740 - R 249,239 R 0 R 38,575 R 38,575 R 0 R 31,825 R 31,825 R 0 R 29,575 R 29,575

R 249,240 - R 249,739 R 0 R 38,700 R 38,700 R 0 R 31,950 R 31,950 R 0 R 29,700 R 29,700

R 249,740 - R 250,239 R 0 R 38,825 R 38,825 R 0 R 32,075 R 32,075 R 0 R 29,825 R 29,825

R 250,240 - R 250,739 R 0 R 38,950 R 38,950 R 0 R 32,200 R 32,200 R 0 R 29,950 R 29,950

R 250,740 - R 251,239 R 0 R 39,075 R 39,075 R 0 R 32,325 R 32,325 R 0 R 30,075 R 30,075

R 251,240 - R 251,739 R 0 R 39,200 R 39,200 R 0 R 32,450 R 32,450 R 0 R 30,200 R 30,200

R 251,740 - R 252,239 R 0 R 39,325 R 39,325 R 0 R 32,575 R 32,575 R 0 R 30,325 R 30,325

R 252,240 - R 252,739 R 0 R 39,450 R 39,450 R 0 R 32,700 R 32,700 R 0 R 30,450 R 30,450

R 252,740 - R 253,239 R 0 R 39,575 R 39,575 R 0 R 32,825 R 32,825 R 0 R 30,575 R 30,575

R 253,240 - R 253,739 R 0 R 39,700 R 39,700 R 0 R 32,950 R 32,950 R 0 R 30,700 R 30,700

R 253,740 - R 254,239 R 0 R 39,825 R 39,825 R 0 R 33,075 R 33,075 R 0 R 30,825 R 30,825

R 254,240 - R 254,739 R 0 R 39,950 R 39,950 R 0 R 33,200 R 33,200 R 0 R 30,950 R 30,950

R 254,740 - R 255,239 R 0 R 40,075 R 40,075 R 0 R 33,325 R 33,325 R 0 R 31,075 R 31,075

R 255,240 - R 255,739 R 0 R 40,200 R 40,200 R 0 R 33,450 R 33,450 R 0 R 31,200 R 31,200

R 255,740 - R 256,239 R 0 R 40,325 R 40,325 R 0 R 33,575 R 33,575 R 0 R 31,325 R 31,325

R 231,240 - R 256,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 34 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 256,240 - R 256,739 R 0 R 40,450 R 40,450 R 0 R 33,700 R 33,700 R 0 R 31,450 R 31,450

R 256,740 - R 257,239 R 0 R 40,575 R 40,575 R 0 R 33,825 R 33,825 R 0 R 31,575 R 31,575

R 257,240 - R 257,739 R 0 R 40,700 R 40,700 R 0 R 33,950 R 33,950 R 0 R 31,700 R 31,700

R 257,740 - R 258,239 R 0 R 40,825 R 40,825 R 0 R 34,075 R 34,075 R 0 R 31,825 R 31,825

R 258,240 - R 258,739 R 0 R 40,950 R 40,950 R 0 R 34,200 R 34,200 R 0 R 31,950 R 31,950

R 258,740 - R 259,239 R 0 R 41,088 R 41,088 R 0 R 34,338 R 34,338 R 0 R 32,088 R 32,088

R 259,240 - R 259,739 R 0 R 41,238 R 41,238 R 0 R 34,488 R 34,488 R 0 R 32,238 R 32,238

R 259,740 - R 260,239 R 0 R 41,388 R 41,388 R 0 R 34,638 R 34,638 R 0 R 32,388 R 32,388

R 260,240 - R 260,739 R 0 R 41,538 R 41,538 R 0 R 34,788 R 34,788 R 0 R 32,538 R 32,538

R 260,740 - R 261,239 R 0 R 41,688 R 41,688 R 0 R 34,938 R 34,938 R 0 R 32,688 R 32,688

R 261,240 - R 261,739 R 0 R 41,838 R 41,838 R 0 R 35,088 R 35,088 R 0 R 32,838 R 32,838

R 261,740 - R 262,239 R 0 R 41,988 R 41,988 R 0 R 35,238 R 35,238 R 0 R 32,988 R 32,988

R 262,240 - R 262,739 R 0 R 42,138 R 42,138 R 0 R 35,388 R 35,388 R 0 R 33,138 R 33,138

R 262,740 - R 263,239 R 0 R 42,288 R 42,288 R 0 R 35,538 R 35,538 R 0 R 33,288 R 33,288

R 263,240 - R 263,739 R 0 R 42,438 R 42,438 R 0 R 35,688 R 35,688 R 0 R 33,438 R 33,438

R 263,740 - R 264,239 R 0 R 42,588 R 42,588 R 0 R 35,838 R 35,838 R 0 R 33,588 R 33,588

R 264,240 - R 264,739 R 0 R 42,738 R 42,738 R 0 R 35,988 R 35,988 R 0 R 33,738 R 33,738

R 264,740 - R 265,239 R 0 R 42,888 R 42,888 R 0 R 36,138 R 36,138 R 0 R 33,888 R 33,888

R 265,240 - R 265,739 R 0 R 43,038 R 43,038 R 0 R 36,288 R 36,288 R 0 R 34,038 R 34,038

R 265,740 - R 266,239 R 0 R 43,188 R 43,188 R 0 R 36,438 R 36,438 R 0 R 34,188 R 34,188

R 266,240 - R 266,739 R 0 R 43,338 R 43,338 R 0 R 36,588 R 36,588 R 0 R 34,338 R 34,338

R 266,740 - R 267,239 R 0 R 43,488 R 43,488 R 0 R 36,738 R 36,738 R 0 R 34,488 R 34,488

R 267,240 - R 267,739 R 0 R 43,638 R 43,638 R 0 R 36,888 R 36,888 R 0 R 34,638 R 34,638

R 267,740 - R 268,239 R 0 R 43,788 R 43,788 R 0 R 37,038 R 37,038 R 0 R 34,788 R 34,788

R 268,240 - R 268,739 R 0 R 43,938 R 43,938 R 0 R 37,188 R 37,188 R 0 R 34,938 R 34,938

R 268,740 - R 269,239 R 0 R 44,088 R 44,088 R 0 R 37,338 R 37,338 R 0 R 35,088 R 35,088

R 269,240 - R 269,739 R 0 R 44,238 R 44,238 R 0 R 37,488 R 37,488 R 0 R 35,238 R 35,238

R 269,740 - R 270,239 R 0 R 44,388 R 44,388 R 0 R 37,638 R 37,638 R 0 R 35,388 R 35,388

R 270,240 - R 270,739 R 0 R 44,538 R 44,538 R 0 R 37,788 R 37,788 R 0 R 35,538 R 35,538

R 270,740 - R 271,239 R 0 R 44,688 R 44,688 R 0 R 37,938 R 37,938 R 0 R 35,688 R 35,688

R 271,240 - R 271,739 R 0 R 44,838 R 44,838 R 0 R 38,088 R 38,088 R 0 R 35,838 R 35,838

R 271,740 - R 272,239 R 0 R 44,988 R 44,988 R 0 R 38,238 R 38,238 R 0 R 35,988 R 35,988

R 272,240 - R 272,739 R 0 R 45,138 R 45,138 R 0 R 38,388 R 38,388 R 0 R 36,138 R 36,138

R 272,740 - R 273,239 R 0 R 45,288 R 45,288 R 0 R 38,538 R 38,538 R 0 R 36,288 R 36,288

R 273,240 - R 273,739 R 0 R 45,438 R 45,438 R 0 R 38,688 R 38,688 R 0 R 36,438 R 36,438

R 273,740 - R 274,239 R 0 R 45,588 R 45,588 R 0 R 38,838 R 38,838 R 0 R 36,588 R 36,588

R 274,240 - R 274,739 R 0 R 45,738 R 45,738 R 0 R 38,988 R 38,988 R 0 R 36,738 R 36,738

R 274,740 - R 275,239 R 0 R 45,888 R 45,888 R 0 R 39,138 R 39,138 R 0 R 36,888 R 36,888

R 275,240 - R 275,739 R 0 R 46,038 R 46,038 R 0 R 39,288 R 39,288 R 0 R 37,038 R 37,038

R 275,740 - R 276,239 R 0 R 46,188 R 46,188 R 0 R 39,438 R 39,438 R 0 R 37,188 R 37,188

R 276,240 - R 276,739 R 0 R 46,338 R 46,338 R 0 R 39,588 R 39,588 R 0 R 37,338 R 37,338

R 276,740 - R 277,239 R 0 R 46,488 R 46,488 R 0 R 39,738 R 39,738 R 0 R 37,488 R 37,488

R 277,240 - R 277,739 R 0 R 46,638 R 46,638 R 0 R 39,888 R 39,888 R 0 R 37,638 R 37,638

R 277,740 - R 278,239 R 0 R 46,788 R 46,788 R 0 R 40,038 R 40,038 R 0 R 37,788 R 37,788

R 278,240 - R 278,739 R 0 R 46,938 R 46,938 R 0 R 40,188 R 40,188 R 0 R 37,938 R 37,938

R 278,740 - R 279,239 R 0 R 47,088 R 47,088 R 0 R 40,338 R 40,338 R 0 R 38,088 R 38,088

R 279,240 - R 279,739 R 0 R 47,238 R 47,238 R 0 R 40,488 R 40,488 R 0 R 38,238 R 38,238

R 279,740 - R 280,239 R 0 R 47,388 R 47,388 R 0 R 40,638 R 40,638 R 0 R 38,388 R 38,388

R 280,240 - R 280,739 R 0 R 47,538 R 47,538 R 0 R 40,788 R 40,788 R 0 R 38,538 R 38,538

R 280,740 - R 281,239 R 0 R 47,688 R 47,688 R 0 R 40,938 R 40,938 R 0 R 38,688 R 38,688

R 256,240 - R 281,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 35 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 281,240 - R 281,739 R 0 R 47,838 R 47,838 R 0 R 41,088 R 41,088 R 0 R 38,838 R 38,838

R 281,740 - R 282,239 R 0 R 47,988 R 47,988 R 0 R 41,238 R 41,238 R 0 R 38,988 R 38,988

R 282,240 - R 282,739 R 0 R 48,138 R 48,138 R 0 R 41,388 R 41,388 R 0 R 39,138 R 39,138

R 282,740 - R 283,239 R 0 R 48,288 R 48,288 R 0 R 41,538 R 41,538 R 0 R 39,288 R 39,288

R 283,240 - R 283,739 R 0 R 48,438 R 48,438 R 0 R 41,688 R 41,688 R 0 R 39,438 R 39,438

R 283,740 - R 284,239 R 0 R 48,588 R 48,588 R 0 R 41,838 R 41,838 R 0 R 39,588 R 39,588

R 284,240 - R 284,739 R 0 R 48,738 R 48,738 R 0 R 41,988 R 41,988 R 0 R 39,738 R 39,738

R 284,740 - R 285,239 R 0 R 48,888 R 48,888 R 0 R 42,138 R 42,138 R 0 R 39,888 R 39,888

R 285,240 - R 285,739 R 0 R 49,038 R 49,038 R 0 R 42,288 R 42,288 R 0 R 40,038 R 40,038

R 285,740 - R 286,239 R 0 R 49,188 R 49,188 R 0 R 42,438 R 42,438 R 0 R 40,188 R 40,188

R 286,240 - R 286,739 R 0 R 49,338 R 49,338 R 0 R 42,588 R 42,588 R 0 R 40,338 R 40,338

R 286,740 - R 287,239 R 0 R 49,488 R 49,488 R 0 R 42,738 R 42,738 R 0 R 40,488 R 40,488

R 287,240 - R 287,739 R 0 R 49,638 R 49,638 R 0 R 42,888 R 42,888 R 0 R 40,638 R 40,638

R 287,740 - R 288,239 R 0 R 49,788 R 49,788 R 0 R 43,038 R 43,038 R 0 R 40,788 R 40,788

R 288,240 - R 288,739 R 0 R 49,938 R 49,938 R 0 R 43,188 R 43,188 R 0 R 40,938 R 40,938

R 288,740 - R 289,239 R 0 R 50,088 R 50,088 R 0 R 43,338 R 43,338 R 0 R 41,088 R 41,088

R 289,240 - R 289,739 R 0 R 50,238 R 50,238 R 0 R 43,488 R 43,488 R 0 R 41,238 R 41,238

R 289,740 - R 290,239 R 0 R 50,388 R 50,388 R 0 R 43,638 R 43,638 R 0 R 41,388 R 41,388

R 290,240 - R 290,739 R 0 R 50,538 R 50,538 R 0 R 43,788 R 43,788 R 0 R 41,538 R 41,538

R 290,740 - R 291,239 R 0 R 50,688 R 50,688 R 0 R 43,938 R 43,938 R 0 R 41,688 R 41,688

R 291,240 - R 291,739 R 0 R 50,838 R 50,838 R 0 R 44,088 R 44,088 R 0 R 41,838 R 41,838

R 291,740 - R 292,239 R 0 R 50,988 R 50,988 R 0 R 44,238 R 44,238 R 0 R 41,988 R 41,988

R 292,240 - R 292,739 R 0 R 51,138 R 51,138 R 0 R 44,388 R 44,388 R 0 R 42,138 R 42,138

R 292,740 - R 293,239 R 0 R 51,288 R 51,288 R 0 R 44,538 R 44,538 R 0 R 42,288 R 42,288

R 293,240 - R 293,739 R 0 R 51,438 R 51,438 R 0 R 44,688 R 44,688 R 0 R 42,438 R 42,438

R 293,740 - R 294,239 R 0 R 51,588 R 51,588 R 0 R 44,838 R 44,838 R 0 R 42,588 R 42,588

R 294,240 - R 294,739 R 0 R 51,738 R 51,738 R 0 R 44,988 R 44,988 R 0 R 42,738 R 42,738

R 294,740 - R 295,239 R 0 R 51,888 R 51,888 R 0 R 45,138 R 45,138 R 0 R 42,888 R 42,888

R 295,240 - R 295,739 R 0 R 52,038 R 52,038 R 0 R 45,288 R 45,288 R 0 R 43,038 R 43,038

R 295,740 - R 296,239 R 0 R 52,188 R 52,188 R 0 R 45,438 R 45,438 R 0 R 43,188 R 43,188

R 296,240 - R 296,739 R 0 R 52,338 R 52,338 R 0 R 45,588 R 45,588 R 0 R 43,338 R 43,338

R 296,740 - R 297,239 R 0 R 52,488 R 52,488 R 0 R 45,738 R 45,738 R 0 R 43,488 R 43,488

R 297,240 - R 297,739 R 0 R 52,638 R 52,638 R 0 R 45,888 R 45,888 R 0 R 43,638 R 43,638

R 297,740 - R 298,239 R 0 R 52,788 R 52,788 R 0 R 46,038 R 46,038 R 0 R 43,788 R 43,788

R 298,240 - R 298,739 R 0 R 52,938 R 52,938 R 0 R 46,188 R 46,188 R 0 R 43,938 R 43,938

R 298,740 - R 299,239 R 0 R 53,088 R 53,088 R 0 R 46,338 R 46,338 R 0 R 44,088 R 44,088

R 299,240 - R 299,739 R 0 R 53,238 R 53,238 R 0 R 46,488 R 46,488 R 0 R 44,238 R 44,238

R 299,740 - R 300,239 R 0 R 53,388 R 53,388 R 0 R 46,638 R 46,638 R 0 R 44,388 R 44,388

R 300,240 - R 300,739 R 0 R 53,538 R 53,538 R 0 R 46,788 R 46,788 R 0 R 44,538 R 44,538

R 300,740 - R 301,239 R 0 R 53,688 R 53,688 R 0 R 46,938 R 46,938 R 0 R 44,688 R 44,688

R 301,240 - R 301,739 R 0 R 53,838 R 53,838 R 0 R 47,088 R 47,088 R 0 R 44,838 R 44,838

R 301,740 - R 302,239 R 0 R 53,988 R 53,988 R 0 R 47,238 R 47,238 R 0 R 44,988 R 44,988

R 302,240 - R 302,739 R 0 R 54,138 R 54,138 R 0 R 47,388 R 47,388 R 0 R 45,138 R 45,138

R 302,740 - R 303,239 R 0 R 54,288 R 54,288 R 0 R 47,538 R 47,538 R 0 R 45,288 R 45,288

R 303,240 - R 303,739 R 0 R 54,438 R 54,438 R 0 R 47,688 R 47,688 R 0 R 45,438 R 45,438

R 303,740 - R 304,239 R 0 R 54,588 R 54,588 R 0 R 47,838 R 47,838 R 0 R 45,588 R 45,588

R 304,240 - R 304,739 R 0 R 54,738 R 54,738 R 0 R 47,988 R 47,988 R 0 R 45,738 R 45,738

R 304,740 - R 305,239 R 0 R 54,888 R 54,888 R 0 R 48,138 R 48,138 R 0 R 45,888 R 45,888

R 305,240 - R 305,739 R 0 R 55,038 R 55,038 R 0 R 48,288 R 48,288 R 0 R 46,038 R 46,038

R 305,740 - R 306,239 R 0 R 55,188 R 55,188 R 0 R 48,438 R 48,438 R 0 R 46,188 R 46,188

R 281,240 - R 306,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 36 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 306,240 - R 306,739 R 0 R 55,338 R 55,338 R 0 R 48,588 R 48,588 R 0 R 46,338 R 46,338

R 306,740 - R 307,239 R 0 R 55,488 R 55,488 R 0 R 48,738 R 48,738 R 0 R 46,488 R 46,488

R 307,240 - R 307,739 R 0 R 55,638 R 55,638 R 0 R 48,888 R 48,888 R 0 R 46,638 R 46,638

R 307,740 - R 308,239 R 0 R 55,788 R 55,788 R 0 R 49,038 R 49,038 R 0 R 46,788 R 46,788

R 308,240 - R 308,739 R 0 R 55,938 R 55,938 R 0 R 49,188 R 49,188 R 0 R 46,938 R 46,938

R 308,740 - R 309,239 R 0 R 56,088 R 56,088 R 0 R 49,338 R 49,338 R 0 R 47,088 R 47,088

R 309,240 - R 309,739 R 0 R 56,238 R 56,238 R 0 R 49,488 R 49,488 R 0 R 47,238 R 47,238

R 309,740 - R 310,239 R 0 R 56,388 R 56,388 R 0 R 49,638 R 49,638 R 0 R 47,388 R 47,388

R 310,240 - R 310,739 R 0 R 56,538 R 56,538 R 0 R 49,788 R 49,788 R 0 R 47,538 R 47,538

R 310,740 - R 311,239 R 0 R 56,688 R 56,688 R 0 R 49,938 R 49,938 R 0 R 47,688 R 47,688

R 311,240 - R 311,739 R 0 R 56,838 R 56,838 R 0 R 50,088 R 50,088 R 0 R 47,838 R 47,838

R 311,740 - R 312,239 R 0 R 56,988 R 56,988 R 0 R 50,238 R 50,238 R 0 R 47,988 R 47,988

R 312,240 - R 312,739 R 0 R 57,138 R 57,138 R 0 R 50,388 R 50,388 R 0 R 48,138 R 48,138

R 312,740 - R 313,239 R 0 R 57,288 R 57,288 R 0 R 50,538 R 50,538 R 0 R 48,288 R 48,288

R 313,240 - R 313,739 R 0 R 57,438 R 57,438 R 0 R 50,688 R 50,688 R 0 R 48,438 R 48,438

R 313,740 - R 314,239 R 0 R 57,588 R 57,588 R 0 R 50,838 R 50,838 R 0 R 48,588 R 48,588

R 314,240 - R 314,739 R 0 R 57,738 R 57,738 R 0 R 50,988 R 50,988 R 0 R 48,738 R 48,738

R 314,740 - R 315,239 R 0 R 57,888 R 57,888 R 0 R 51,138 R 51,138 R 0 R 48,888 R 48,888

R 315,240 - R 315,739 R 0 R 58,038 R 58,038 R 0 R 51,288 R 51,288 R 0 R 49,038 R 49,038

R 315,740 - R 316,239 R 0 R 58,188 R 58,188 R 0 R 51,438 R 51,438 R 0 R 49,188 R 49,188

R 316,240 - R 316,739 R 0 R 58,338 R 58,338 R 0 R 51,588 R 51,588 R 0 R 49,338 R 49,338

R 316,740 - R 317,239 R 0 R 58,488 R 58,488 R 0 R 51,738 R 51,738 R 0 R 49,488 R 49,488

R 317,240 - R 317,739 R 0 R 58,638 R 58,638 R 0 R 51,888 R 51,888 R 0 R 49,638 R 49,638

R 317,740 - R 318,239 R 0 R 58,788 R 58,788 R 0 R 52,038 R 52,038 R 0 R 49,788 R 49,788

R 318,240 - R 318,739 R 0 R 58,938 R 58,938 R 0 R 52,188 R 52,188 R 0 R 49,938 R 49,938

R 318,740 - R 319,239 R 0 R 59,088 R 59,088 R 0 R 52,338 R 52,338 R 0 R 50,088 R 50,088

R 319,240 - R 319,739 R 0 R 59,238 R 59,238 R 0 R 52,488 R 52,488 R 0 R 50,238 R 50,238

R 319,740 - R 320,239 R 0 R 59,388 R 59,388 R 0 R 52,638 R 52,638 R 0 R 50,388 R 50,388

R 320,240 - R 320,739 R 0 R 59,538 R 59,538 R 0 R 52,788 R 52,788 R 0 R 50,538 R 50,538

R 320,740 - R 321,239 R 0 R 59,688 R 59,688 R 0 R 52,938 R 52,938 R 0 R 50,688 R 50,688

R 321,240 - R 321,739 R 0 R 59,838 R 59,838 R 0 R 53,088 R 53,088 R 0 R 50,838 R 50,838

R 321,740 - R 322,239 R 0 R 59,988 R 59,988 R 0 R 53,238 R 53,238 R 0 R 50,988 R 50,988

R 322,240 - R 322,739 R 0 R 60,138 R 60,138 R 0 R 53,388 R 53,388 R 0 R 51,138 R 51,138

R 322,740 - R 323,239 R 0 R 60,288 R 60,288 R 0 R 53,538 R 53,538 R 0 R 51,288 R 51,288

R 323,240 - R 323,739 R 0 R 60,438 R 60,438 R 0 R 53,688 R 53,688 R 0 R 51,438 R 51,438

R 323,740 - R 324,239 R 0 R 60,588 R 60,588 R 0 R 53,838 R 53,838 R 0 R 51,588 R 51,588

R 324,240 - R 324,739 R 0 R 60,738 R 60,738 R 0 R 53,988 R 53,988 R 0 R 51,738 R 51,738

R 324,740 - R 325,239 R 0 R 60,888 R 60,888 R 0 R 54,138 R 54,138 R 0 R 51,888 R 51,888

R 325,240 - R 325,739 R 0 R 61,038 R 61,038 R 0 R 54,288 R 54,288 R 0 R 52,038 R 52,038

R 325,740 - R 326,239 R 0 R 61,188 R 61,188 R 0 R 54,438 R 54,438 R 0 R 52,188 R 52,188

R 326,240 - R 326,739 R 0 R 61,338 R 61,338 R 0 R 54,588 R 54,588 R 0 R 52,338 R 52,338

R 326,740 - R 327,239 R 0 R 61,488 R 61,488 R 0 R 54,738 R 54,738 R 0 R 52,488 R 52,488

R 327,240 - R 327,739 R 0 R 61,638 R 61,638 R 0 R 54,888 R 54,888 R 0 R 52,638 R 52,638

R 327,740 - R 328,239 R 0 R 61,788 R 61,788 R 0 R 55,038 R 55,038 R 0 R 52,788 R 52,788

R 328,240 - R 328,739 R 0 R 61,938 R 61,938 R 0 R 55,188 R 55,188 R 0 R 52,938 R 52,938

R 328,740 - R 329,239 R 0 R 62,088 R 62,088 R 0 R 55,338 R 55,338 R 0 R 53,088 R 53,088

R 329,240 - R 329,739 R 0 R 62,238 R 62,238 R 0 R 55,488 R 55,488 R 0 R 53,238 R 53,238

R 329,740 - R 330,239 R 0 R 62,388 R 62,388 R 0 R 55,638 R 55,638 R 0 R 53,388 R 53,388

R 330,240 - R 330,739 R 0 R 62,538 R 62,538 R 0 R 55,788 R 55,788 R 0 R 53,538 R 53,538

R 330,740 - R 331,239 R 0 R 62,688 R 62,688 R 0 R 55,938 R 55,938 R 0 R 53,688 R 53,688

R 306,240 - R 331,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 37 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 331,240 - R 331,739 R 0 R 62,838 R 62,838 R 0 R 56,088 R 56,088 R 0 R 53,838 R 53,838

R 331,740 - R 332,239 R 0 R 62,988 R 62,988 R 0 R 56,238 R 56,238 R 0 R 53,988 R 53,988

R 332,240 - R 332,739 R 0 R 63,138 R 63,138 R 0 R 56,388 R 56,388 R 0 R 54,138 R 54,138

R 332,740 - R 333,239 R 0 R 63,288 R 63,288 R 0 R 56,538 R 56,538 R 0 R 54,288 R 54,288

R 333,240 - R 333,739 R 0 R 63,438 R 63,438 R 0 R 56,688 R 56,688 R 0 R 54,438 R 54,438

R 333,740 - R 334,239 R 0 R 63,588 R 63,588 R 0 R 56,838 R 56,838 R 0 R 54,588 R 54,588

R 334,240 - R 334,739 R 0 R 63,738 R 63,738 R 0 R 56,988 R 56,988 R 0 R 54,738 R 54,738

R 334,740 - R 335,239 R 0 R 63,888 R 63,888 R 0 R 57,138 R 57,138 R 0 R 54,888 R 54,888

R 335,240 - R 335,739 R 0 R 64,038 R 64,038 R 0 R 57,288 R 57,288 R 0 R 55,038 R 55,038

R 335,740 - R 336,239 R 0 R 64,188 R 64,188 R 0 R 57,438 R 57,438 R 0 R 55,188 R 55,188

R 336,240 - R 336,739 R 0 R 64,338 R 64,338 R 0 R 57,588 R 57,588 R 0 R 55,338 R 55,338

R 336,740 - R 337,239 R 0 R 64,488 R 64,488 R 0 R 57,738 R 57,738 R 0 R 55,488 R 55,488

R 337,240 - R 337,739 R 0 R 64,638 R 64,638 R 0 R 57,888 R 57,888 R 0 R 55,638 R 55,638

R 337,740 - R 338,239 R 0 R 64,788 R 64,788 R 0 R 58,038 R 58,038 R 0 R 55,788 R 55,788

R 338,240 - R 338,739 R 0 R 64,938 R 64,938 R 0 R 58,188 R 58,188 R 0 R 55,938 R 55,938

R 338,740 - R 339,239 R 0 R 65,088 R 65,088 R 0 R 58,338 R 58,338 R 0 R 56,088 R 56,088

R 339,240 - R 339,739 R 0 R 65,238 R 65,238 R 0 R 58,488 R 58,488 R 0 R 56,238 R 56,238

R 339,740 - R 340,239 R 0 R 65,388 R 65,388 R 0 R 58,638 R 58,638 R 0 R 56,388 R 56,388

R 340,240 - R 340,739 R 0 R 65,538 R 65,538 R 0 R 58,788 R 58,788 R 0 R 56,538 R 56,538

R 340,740 - R 341,239 R 0 R 65,688 R 65,688 R 0 R 58,938 R 58,938 R 0 R 56,688 R 56,688

R 341,240 - R 341,739 R 0 R 65,838 R 65,838 R 0 R 59,088 R 59,088 R 0 R 56,838 R 56,838

R 341,740 - R 342,239 R 0 R 65,988 R 65,988 R 0 R 59,238 R 59,238 R 0 R 56,988 R 56,988

R 342,240 - R 342,739 R 0 R 66,138 R 66,138 R 0 R 59,388 R 59,388 R 0 R 57,138 R 57,138

R 342,740 - R 343,239 R 0 R 66,288 R 66,288 R 0 R 59,538 R 59,538 R 0 R 57,288 R 57,288

R 343,240 - R 343,739 R 0 R 66,438 R 66,438 R 0 R 59,688 R 59,688 R 0 R 57,438 R 57,438

R 343,740 - R 344,239 R 0 R 66,588 R 66,588 R 0 R 59,838 R 59,838 R 0 R 57,588 R 57,588

R 344,240 - R 344,739 R 0 R 66,738 R 66,738 R 0 R 59,988 R 59,988 R 0 R 57,738 R 57,738

R 344,740 - R 345,239 R 0 R 66,888 R 66,888 R 0 R 60,138 R 60,138 R 0 R 57,888 R 57,888

R 345,240 - R 345,739 R 0 R 67,038 R 67,038 R 0 R 60,288 R 60,288 R 0 R 58,038 R 58,038

R 345,740 - R 346,239 R 0 R 67,188 R 67,188 R 0 R 60,438 R 60,438 R 0 R 58,188 R 58,188

R 346,240 - R 346,739 R 0 R 67,338 R 67,338 R 0 R 60,588 R 60,588 R 0 R 58,338 R 58,338

R 346,740 - R 347,239 R 0 R 67,488 R 67,488 R 0 R 60,738 R 60,738 R 0 R 58,488 R 58,488

R 347,240 - R 347,739 R 0 R 67,638 R 67,638 R 0 R 60,888 R 60,888 R 0 R 58,638 R 58,638

R 347,740 - R 348,239 R 0 R 67,788 R 67,788 R 0 R 61,038 R 61,038 R 0 R 58,788 R 58,788

R 348,240 - R 348,739 R 0 R 67,938 R 67,938 R 0 R 61,188 R 61,188 R 0 R 58,938 R 58,938

R 348,740 - R 349,239 R 0 R 68,088 R 68,088 R 0 R 61,338 R 61,338 R 0 R 59,088 R 59,088

R 349,240 - R 349,739 R 0 R 68,238 R 68,238 R 0 R 61,488 R 61,488 R 0 R 59,238 R 59,238

R 349,740 - R 350,239 R 0 R 68,388 R 68,388 R 0 R 61,638 R 61,638 R 0 R 59,388 R 59,388

R 350,240 - R 350,739 R 0 R 68,538 R 68,538 R 0 R 61,788 R 61,788 R 0 R 59,538 R 59,538

R 350,740 - R 351,239 R 0 R 68,688 R 68,688 R 0 R 61,938 R 61,938 R 0 R 59,688 R 59,688

R 351,240 - R 351,739 R 0 R 68,838 R 68,838 R 0 R 62,088 R 62,088 R 0 R 59,838 R 59,838

R 351,740 - R 352,239 R 0 R 68,988 R 68,988 R 0 R 62,238 R 62,238 R 0 R 59,988 R 59,988

R 352,240 - R 352,739 R 0 R 69,138 R 69,138 R 0 R 62,388 R 62,388 R 0 R 60,138 R 60,138

R 352,740 - R 353,239 R 0 R 69,288 R 69,288 R 0 R 62,538 R 62,538 R 0 R 60,288 R 60,288

R 353,240 - R 353,739 R 0 R 69,438 R 69,438 R 0 R 62,688 R 62,688 R 0 R 60,438 R 60,438

R 353,740 - R 354,239 R 0 R 69,588 R 69,588 R 0 R 62,838 R 62,838 R 0 R 60,588 R 60,588

R 354,240 - R 354,739 R 0 R 69,738 R 69,738 R 0 R 62,988 R 62,988 R 0 R 60,738 R 60,738

R 354,740 - R 355,239 R 0 R 69,888 R 69,888 R 0 R 63,138 R 63,138 R 0 R 60,888 R 60,888

R 355,240 - R 355,739 R 0 R 70,038 R 70,038 R 0 R 63,288 R 63,288 R 0 R 61,038 R 61,038

R 355,740 - R 356,239 R 0 R 70,188 R 70,188 R 0 R 63,438 R 63,438 R 0 R 61,188 R 61,188

R 331,240 - R 356,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 38 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 356,240 - R 356,739 R 0 R 70,338 R 70,338 R 0 R 63,588 R 63,588 R 0 R 61,338 R 61,338

R 356,740 - R 357,239 R 0 R 70,488 R 70,488 R 0 R 63,738 R 63,738 R 0 R 61,488 R 61,488

R 357,240 - R 357,739 R 0 R 70,638 R 70,638 R 0 R 63,888 R 63,888 R 0 R 61,638 R 61,638

R 357,740 - R 358,239 R 0 R 70,788 R 70,788 R 0 R 64,038 R 64,038 R 0 R 61,788 R 61,788

R 358,240 - R 358,739 R 0 R 70,957 R 70,957 R 0 R 64,207 R 64,207 R 0 R 61,957 R 61,957

R 358,740 - R 359,239 R 0 R 71,132 R 71,132 R 0 R 64,382 R 64,382 R 0 R 62,132 R 62,132

R 359,240 - R 359,739 R 0 R 71,307 R 71,307 R 0 R 64,557 R 64,557 R 0 R 62,307 R 62,307

R 359,740 - R 360,239 R 0 R 71,482 R 71,482 R 0 R 64,732 R 64,732 R 0 R 62,482 R 62,482

R 360,240 - R 360,739 R 0 R 71,657 R 71,657 R 0 R 64,907 R 64,907 R 0 R 62,657 R 62,657

R 360,740 - R 361,239 R 0 R 71,832 R 71,832 R 0 R 65,082 R 65,082 R 0 R 62,832 R 62,832

R 361,240 - R 361,739 R 0 R 72,007 R 72,007 R 0 R 65,257 R 65,257 R 0 R 63,007 R 63,007

R 361,740 - R 362,239 R 0 R 72,182 R 72,182 R 0 R 65,432 R 65,432 R 0 R 63,182 R 63,182

R 362,240 - R 362,739 R 0 R 72,357 R 72,357 R 0 R 65,607 R 65,607 R 0 R 63,357 R 63,357

R 362,740 - R 363,239 R 0 R 72,532 R 72,532 R 0 R 65,782 R 65,782 R 0 R 63,532 R 63,532

R 363,240 - R 363,739 R 0 R 72,707 R 72,707 R 0 R 65,957 R 65,957 R 0 R 63,707 R 63,707

R 363,740 - R 364,239 R 0 R 72,882 R 72,882 R 0 R 66,132 R 66,132 R 0 R 63,882 R 63,882

R 364,240 - R 364,739 R 0 R 73,057 R 73,057 R 0 R 66,307 R 66,307 R 0 R 64,057 R 64,057

R 364,740 - R 365,239 R 0 R 73,232 R 73,232 R 0 R 66,482 R 66,482 R 0 R 64,232 R 64,232

R 365,240 - R 365,739 R 0 R 73,407 R 73,407 R 0 R 66,657 R 66,657 R 0 R 64,407 R 64,407

R 365,740 - R 366,239 R 0 R 73,582 R 73,582 R 0 R 66,832 R 66,832 R 0 R 64,582 R 64,582

R 366,240 - R 366,739 R 0 R 73,757 R 73,757 R 0 R 67,007 R 67,007 R 0 R 64,757 R 64,757

R 366,740 - R 367,239 R 0 R 73,932 R 73,932 R 0 R 67,182 R 67,182 R 0 R 64,932 R 64,932

R 367,240 - R 367,739 R 0 R 74,107 R 74,107 R 0 R 67,357 R 67,357 R 0 R 65,107 R 65,107

R 367,740 - R 368,239 R 0 R 74,282 R 74,282 R 0 R 67,532 R 67,532 R 0 R 65,282 R 65,282

R 368,240 - R 368,739 R 0 R 74,457 R 74,457 R 0 R 67,707 R 67,707 R 0 R 65,457 R 65,457

R 368,740 - R 369,239 R 0 R 74,632 R 74,632 R 0 R 67,882 R 67,882 R 0 R 65,632 R 65,632

R 369,240 - R 369,739 R 0 R 74,807 R 74,807 R 0 R 68,057 R 68,057 R 0 R 65,807 R 65,807

R 369,740 - R 370,239 R 0 R 74,982 R 74,982 R 0 R 68,232 R 68,232 R 0 R 65,982 R 65,982

R 370,240 - R 370,739 R 0 R 75,157 R 75,157 R 0 R 68,407 R 68,407 R 0 R 66,157 R 66,157

R 370,740 - R 371,239 R 0 R 75,332 R 75,332 R 0 R 68,582 R 68,582 R 0 R 66,332 R 66,332

R 371,240 - R 371,739 R 0 R 75,507 R 75,507 R 0 R 68,757 R 68,757 R 0 R 66,507 R 66,507

R 371,740 - R 372,239 R 0 R 75,682 R 75,682 R 0 R 68,932 R 68,932 R 0 R 66,682 R 66,682

R 372,240 - R 372,739 R 0 R 75,857 R 75,857 R 0 R 69,107 R 69,107 R 0 R 66,857 R 66,857

R 372,740 - R 373,239 R 0 R 76,032 R 76,032 R 0 R 69,282 R 69,282 R 0 R 67,032 R 67,032

R 373,240 - R 373,739 R 0 R 76,207 R 76,207 R 0 R 69,457 R 69,457 R 0 R 67,207 R 67,207

R 373,740 - R 374,239 R 0 R 76,382 R 76,382 R 0 R 69,632 R 69,632 R 0 R 67,382 R 67,382

R 374,240 - R 374,739 R 0 R 76,557 R 76,557 R 0 R 69,807 R 69,807 R 0 R 67,557 R 67,557

R 374,740 - R 375,239 R 0 R 76,732 R 76,732 R 0 R 69,982 R 69,982 R 0 R 67,732 R 67,732

R 375,240 - R 375,739 R 0 R 76,907 R 76,907 R 0 R 70,157 R 70,157 R 0 R 67,907 R 67,907

R 375,740 - R 376,239 R 0 R 77,082 R 77,082 R 0 R 70,332 R 70,332 R 0 R 68,082 R 68,082

R 376,240 - R 376,739 R 0 R 77,257 R 77,257 R 0 R 70,507 R 70,507 R 0 R 68,257 R 68,257

R 376,740 - R 377,239 R 0 R 77,432 R 77,432 R 0 R 70,682 R 70,682 R 0 R 68,432 R 68,432

R 377,240 - R 377,739 R 0 R 77,607 R 77,607 R 0 R 70,857 R 70,857 R 0 R 68,607 R 68,607

R 377,740 - R 378,239 R 0 R 77,782 R 77,782 R 0 R 71,032 R 71,032 R 0 R 68,782 R 68,782

R 378,240 - R 378,739 R 0 R 77,957 R 77,957 R 0 R 71,207 R 71,207 R 0 R 68,957 R 68,957

R 378,740 - R 379,239 R 0 R 78,132 R 78,132 R 0 R 71,382 R 71,382 R 0 R 69,132 R 69,132

R 379,240 - R 379,739 R 0 R 78,307 R 78,307 R 0 R 71,557 R 71,557 R 0 R 69,307 R 69,307

R 379,740 - R 380,239 R 0 R 78,482 R 78,482 R 0 R 71,732 R 71,732 R 0 R 69,482 R 69,482

R 380,240 - R 380,739 R 0 R 78,657 R 78,657 R 0 R 71,907 R 71,907 R 0 R 69,657 R 69,657

R 380,740 - R 381,239 R 0 R 78,832 R 78,832 R 0 R 72,082 R 72,082 R 0 R 69,832 R 69,832

R 356,240 - R 381,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 39 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 381,240 - R 381,739 R 0 R 79,007 R 79,007 R 0 R 72,257 R 72,257 R 0 R 70,007 R 70,007

R 381,740 - R 382,239 R 0 R 79,182 R 79,182 R 0 R 72,432 R 72,432 R 0 R 70,182 R 70,182

R 382,240 - R 382,739 R 0 R 79,357 R 79,357 R 0 R 72,607 R 72,607 R 0 R 70,357 R 70,357

R 382,740 - R 383,239 R 0 R 79,532 R 79,532 R 0 R 72,782 R 72,782 R 0 R 70,532 R 70,532

R 383,240 - R 383,739 R 0 R 79,707 R 79,707 R 0 R 72,957 R 72,957 R 0 R 70,707 R 70,707

R 383,740 - R 384,239 R 0 R 79,882 R 79,882 R 0 R 73,132 R 73,132 R 0 R 70,882 R 70,882

R 384,240 - R 384,739 R 0 R 80,057 R 80,057 R 0 R 73,307 R 73,307 R 0 R 71,057 R 71,057

R 384,740 - R 385,239 R 0 R 80,232 R 80,232 R 0 R 73,482 R 73,482 R 0 R 71,232 R 71,232

R 385,240 - R 385,739 R 0 R 80,407 R 80,407 R 0 R 73,657 R 73,657 R 0 R 71,407 R 71,407

R 385,740 - R 386,239 R 0 R 80,582 R 80,582 R 0 R 73,832 R 73,832 R 0 R 71,582 R 71,582

R 386,240 - R 386,739 R 0 R 80,757 R 80,757 R 0 R 74,007 R 74,007 R 0 R 71,757 R 71,757

R 386,740 - R 387,239 R 0 R 80,932 R 80,932 R 0 R 74,182 R 74,182 R 0 R 71,932 R 71,932

R 387,240 - R 387,739 R 0 R 81,107 R 81,107 R 0 R 74,357 R 74,357 R 0 R 72,107 R 72,107

R 387,740 - R 388,239 R 0 R 81,282 R 81,282 R 0 R 74,532 R 74,532 R 0 R 72,282 R 72,282

R 388,240 - R 388,739 R 0 R 81,457 R 81,457 R 0 R 74,707 R 74,707 R 0 R 72,457 R 72,457

R 388,740 - R 389,239 R 0 R 81,632 R 81,632 R 0 R 74,882 R 74,882 R 0 R 72,632 R 72,632

R 389,240 - R 389,739 R 0 R 81,807 R 81,807 R 0 R 75,057 R 75,057 R 0 R 72,807 R 72,807

R 389,740 - R 390,239 R 0 R 81,982 R 81,982 R 0 R 75,232 R 75,232 R 0 R 72,982 R 72,982

R 390,240 - R 390,739 R 0 R 82,157 R 82,157 R 0 R 75,407 R 75,407 R 0 R 73,157 R 73,157

R 390,740 - R 391,239 R 0 R 82,332 R 82,332 R 0 R 75,582 R 75,582 R 0 R 73,332 R 73,332

R 391,240 - R 391,739 R 0 R 82,507 R 82,507 R 0 R 75,757 R 75,757 R 0 R 73,507 R 73,507

R 391,740 - R 392,239 R 0 R 82,682 R 82,682 R 0 R 75,932 R 75,932 R 0 R 73,682 R 73,682

R 392,240 - R 392,739 R 0 R 82,857 R 82,857 R 0 R 76,107 R 76,107 R 0 R 73,857 R 73,857

R 392,740 - R 393,239 R 0 R 83,032 R 83,032 R 0 R 76,282 R 76,282 R 0 R 74,032 R 74,032

R 393,240 - R 393,739 R 0 R 83,207 R 83,207 R 0 R 76,457 R 76,457 R 0 R 74,207 R 74,207

R 393,740 - R 394,239 R 0 R 83,382 R 83,382 R 0 R 76,632 R 76,632 R 0 R 74,382 R 74,382

R 394,240 - R 394,739 R 0 R 83,557 R 83,557 R 0 R 76,807 R 76,807 R 0 R 74,557 R 74,557

R 394,740 - R 395,239 R 0 R 83,732 R 83,732 R 0 R 76,982 R 76,982 R 0 R 74,732 R 74,732

R 395,240 - R 395,739 R 0 R 83,907 R 83,907 R 0 R 77,157 R 77,157 R 0 R 74,907 R 74,907

R 395,740 - R 396,239 R 0 R 84,082 R 84,082 R 0 R 77,332 R 77,332 R 0 R 75,082 R 75,082

R 396,240 - R 396,739 R 0 R 84,257 R 84,257 R 0 R 77,507 R 77,507 R 0 R 75,257 R 75,257

R 396,740 - R 397,239 R 0 R 84,432 R 84,432 R 0 R 77,682 R 77,682 R 0 R 75,432 R 75,432

R 397,240 - R 397,739 R 0 R 84,607 R 84,607 R 0 R 77,857 R 77,857 R 0 R 75,607 R 75,607

R 397,740 - R 398,239 R 0 R 84,782 R 84,782 R 0 R 78,032 R 78,032 R 0 R 75,782 R 75,782

R 398,240 - R 398,739 R 0 R 84,957 R 84,957 R 0 R 78,207 R 78,207 R 0 R 75,957 R 75,957

R 398,740 - R 399,239 R 0 R 85,132 R 85,132 R 0 R 78,382 R 78,382 R 0 R 76,132 R 76,132

R 399,240 - R 399,739 R 0 R 85,307 R 85,307 R 0 R 78,557 R 78,557 R 0 R 76,307 R 76,307

R 399,740 - R 400,239 R 0 R 85,482 R 85,482 R 0 R 78,732 R 78,732 R 0 R 76,482 R 76,482

R 400,240 - R 400,739 R 0 R 85,657 R 85,657 R 0 R 78,907 R 78,907 R 0 R 76,657 R 76,657

R 400,740 - R 401,239 R 0 R 85,832 R 85,832 R 0 R 79,082 R 79,082 R 0 R 76,832 R 76,832

R 401,240 - R 401,739 R 0 R 86,007 R 86,007 R 0 R 79,257 R 79,257 R 0 R 77,007 R 77,007

R 401,740 - R 402,239 R 0 R 86,182 R 86,182 R 0 R 79,432 R 79,432 R 0 R 77,182 R 77,182

R 402,240 - R 402,739 R 0 R 86,357 R 86,357 R 0 R 79,607 R 79,607 R 0 R 77,357 R 77,357

R 402,740 - R 403,239 R 0 R 86,532 R 86,532 R 0 R 79,782 R 79,782 R 0 R 77,532 R 77,532

R 403,240 - R 403,739 R 0 R 86,707 R 86,707 R 0 R 79,957 R 79,957 R 0 R 77,707 R 77,707

R 403,740 - R 404,239 R 0 R 86,882 R 86,882 R 0 R 80,132 R 80,132 R 0 R 77,882 R 77,882

R 404,240 - R 404,739 R 0 R 87,057 R 87,057 R 0 R 80,307 R 80,307 R 0 R 78,057 R 78,057

R 404,740 - R 405,239 R 0 R 87,232 R 87,232 R 0 R 80,482 R 80,482 R 0 R 78,232 R 78,232

R 405,240 - R 405,739 R 0 R 87,407 R 87,407 R 0 R 80,657 R 80,657 R 0 R 78,407 R 78,407

R 405,740 - R 406,239 R 0 R 87,582 R 87,582 R 0 R 80,832 R 80,832 R 0 R 78,582 R 78,582

R 381,240 - R 406,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 40 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 406,240 - R 406,739 R 0 R 87,757 R 87,757 R 0 R 81,007 R 81,007 R 0 R 78,757 R 78,757

R 406,740 - R 407,239 R 0 R 87,932 R 87,932 R 0 R 81,182 R 81,182 R 0 R 78,932 R 78,932

R 407,240 - R 407,739 R 0 R 88,107 R 88,107 R 0 R 81,357 R 81,357 R 0 R 79,107 R 79,107

R 407,740 - R 408,239 R 0 R 88,282 R 88,282 R 0 R 81,532 R 81,532 R 0 R 79,282 R 79,282

R 408,240 - R 408,739 R 0 R 88,457 R 88,457 R 0 R 81,707 R 81,707 R 0 R 79,457 R 79,457

R 408,740 - R 409,239 R 0 R 88,632 R 88,632 R 0 R 81,882 R 81,882 R 0 R 79,632 R 79,632

R 409,240 - R 409,739 R 0 R 88,807 R 88,807 R 0 R 82,057 R 82,057 R 0 R 79,807 R 79,807

R 409,740 - R 410,239 R 0 R 88,982 R 88,982 R 0 R 82,232 R 82,232 R 0 R 79,982 R 79,982

R 410,240 - R 410,739 R 0 R 89,157 R 89,157 R 0 R 82,407 R 82,407 R 0 R 80,157 R 80,157

R 410,740 - R 411,239 R 0 R 89,332 R 89,332 R 0 R 82,582 R 82,582 R 0 R 80,332 R 80,332

R 411,240 - R 411,739 R 0 R 89,507 R 89,507 R 0 R 82,757 R 82,757 R 0 R 80,507 R 80,507

R 411,740 - R 412,239 R 0 R 89,682 R 89,682 R 0 R 82,932 R 82,932 R 0 R 80,682 R 80,682

R 412,240 - R 412,739 R 0 R 89,857 R 89,857 R 0 R 83,107 R 83,107 R 0 R 80,857 R 80,857

R 412,740 - R 413,239 R 0 R 90,032 R 90,032 R 0 R 83,282 R 83,282 R 0 R 81,032 R 81,032

R 413,240 - R 413,739 R 0 R 90,207 R 90,207 R 0 R 83,457 R 83,457 R 0 R 81,207 R 81,207

R 413,740 - R 414,239 R 0 R 90,382 R 90,382 R 0 R 83,632 R 83,632 R 0 R 81,382 R 81,382

R 414,240 - R 414,739 R 0 R 90,557 R 90,557 R 0 R 83,807 R 83,807 R 0 R 81,557 R 81,557

R 414,740 - R 415,239 R 0 R 90,732 R 90,732 R 0 R 83,982 R 83,982 R 0 R 81,732 R 81,732

R 415,240 - R 415,739 R 0 R 90,907 R 90,907 R 0 R 84,157 R 84,157 R 0 R 81,907 R 81,907

R 415,740 - R 416,239 R 0 R 91,082 R 91,082 R 0 R 84,332 R 84,332 R 0 R 82,082 R 82,082

R 416,240 - R 416,739 R 0 R 91,257 R 91,257 R 0 R 84,507 R 84,507 R 0 R 82,257 R 82,257

R 416,740 - R 417,239 R 0 R 91,432 R 91,432 R 0 R 84,682 R 84,682 R 0 R 82,432 R 82,432

R 417,240 - R 417,739 R 0 R 91,607 R 91,607 R 0 R 84,857 R 84,857 R 0 R 82,607 R 82,607

R 417,740 - R 418,239 R 0 R 91,782 R 91,782 R 0 R 85,032 R 85,032 R 0 R 82,782 R 82,782

R 418,240 - R 418,739 R 0 R 91,957 R 91,957 R 0 R 85,207 R 85,207 R 0 R 82,957 R 82,957

R 418,740 - R 419,239 R 0 R 92,132 R 92,132 R 0 R 85,382 R 85,382 R 0 R 83,132 R 83,132

R 419,240 - R 419,739 R 0 R 92,307 R 92,307 R 0 R 85,557 R 85,557 R 0 R 83,307 R 83,307

R 419,740 - R 420,239 R 0 R 92,482 R 92,482 R 0 R 85,732 R 85,732 R 0 R 83,482 R 83,482

R 420,240 - R 420,739 R 0 R 92,657 R 92,657 R 0 R 85,907 R 85,907 R 0 R 83,657 R 83,657

R 420,740 - R 421,239 R 0 R 92,832 R 92,832 R 0 R 86,082 R 86,082 R 0 R 83,832 R 83,832

R 421,240 - R 421,739 R 0 R 93,007 R 93,007 R 0 R 86,257 R 86,257 R 0 R 84,007 R 84,007

R 421,740 - R 422,239 R 0 R 93,182 R 93,182 R 0 R 86,432 R 86,432 R 0 R 84,182 R 84,182

R 422,240 - R 422,739 R 0 R 93,357 R 93,357 R 0 R 86,607 R 86,607 R 0 R 84,357 R 84,357

R 422,740 - R 423,239 R 0 R 93,532 R 93,532 R 0 R 86,782 R 86,782 R 0 R 84,532 R 84,532

R 423,240 - R 423,739 R 0 R 93,707 R 93,707 R 0 R 86,957 R 86,957 R 0 R 84,707 R 84,707

R 423,740 - R 424,239 R 0 R 93,882 R 93,882 R 0 R 87,132 R 87,132 R 0 R 84,882 R 84,882

R 424,240 - R 424,739 R 0 R 94,057 R 94,057 R 0 R 87,307 R 87,307 R 0 R 85,057 R 85,057

R 424,740 - R 425,239 R 0 R 94,232 R 94,232 R 0 R 87,482 R 87,482 R 0 R 85,232 R 85,232

R 425,240 - R 425,739 R 0 R 94,407 R 94,407 R 0 R 87,657 R 87,657 R 0 R 85,407 R 85,407

R 425,740 - R 426,239 R 0 R 94,582 R 94,582 R 0 R 87,832 R 87,832 R 0 R 85,582 R 85,582

R 426,240 - R 426,739 R 0 R 94,757 R 94,757 R 0 R 88,007 R 88,007 R 0 R 85,757 R 85,757

R 426,740 - R 427,239 R 0 R 94,932 R 94,932 R 0 R 88,182 R 88,182 R 0 R 85,932 R 85,932

R 427,240 - R 427,739 R 0 R 95,107 R 95,107 R 0 R 88,357 R 88,357 R 0 R 86,107 R 86,107

R 427,740 - R 428,239 R 0 R 95,282 R 95,282 R 0 R 88,532 R 88,532 R 0 R 86,282 R 86,282

R 428,240 - R 428,739 R 0 R 95,457 R 95,457 R 0 R 88,707 R 88,707 R 0 R 86,457 R 86,457

R 428,740 - R 429,239 R 0 R 95,632 R 95,632 R 0 R 88,882 R 88,882 R 0 R 86,632 R 86,632

R 429,240 - R 429,739 R 0 R 95,807 R 95,807 R 0 R 89,057 R 89,057 R 0 R 86,807 R 86,807

R 429,740 - R 430,239 R 0 R 95,982 R 95,982 R 0 R 89,232 R 89,232 R 0 R 86,982 R 86,982

R 430,240 - R 430,739 R 0 R 96,157 R 96,157 R 0 R 89,407 R 89,407 R 0 R 87,157 R 87,157

R 430,740 - R 431,239 R 0 R 96,332 R 96,332 R 0 R 89,582 R 89,582 R 0 R 87,332 R 87,332

R 406,240 - R 431,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 41 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 431,240 - R 431,739 R 0 R 96,507 R 96,507 R 0 R 89,757 R 89,757 R 0 R 87,507 R 87,507

R 431,740 - R 432,239 R 0 R 96,682 R 96,682 R 0 R 89,932 R 89,932 R 0 R 87,682 R 87,682

R 432,240 - R 432,739 R 0 R 96,857 R 96,857 R 0 R 90,107 R 90,107 R 0 R 87,857 R 87,857

R 432,740 - R 433,239 R 0 R 97,032 R 97,032 R 0 R 90,282 R 90,282 R 0 R 88,032 R 88,032

R 433,240 - R 433,739 R 0 R 97,207 R 97,207 R 0 R 90,457 R 90,457 R 0 R 88,207 R 88,207

R 433,740 - R 434,239 R 0 R 97,382 R 97,382 R 0 R 90,632 R 90,632 R 0 R 88,382 R 88,382

R 434,240 - R 434,739 R 0 R 97,557 R 97,557 R 0 R 90,807 R 90,807 R 0 R 88,557 R 88,557

R 434,740 - R 435,239 R 0 R 97,732 R 97,732 R 0 R 90,982 R 90,982 R 0 R 88,732 R 88,732

R 435,240 - R 435,739 R 0 R 97,907 R 97,907 R 0 R 91,157 R 91,157 R 0 R 88,907 R 88,907

R 435,740 - R 436,239 R 0 R 98,082 R 98,082 R 0 R 91,332 R 91,332 R 0 R 89,082 R 89,082

R 436,240 - R 436,739 R 0 R 98,257 R 98,257 R 0 R 91,507 R 91,507 R 0 R 89,257 R 89,257

R 436,740 - R 437,239 R 0 R 98,432 R 98,432 R 0 R 91,682 R 91,682 R 0 R 89,432 R 89,432

R 437,240 - R 437,739 R 0 R 98,607 R 98,607 R 0 R 91,857 R 91,857 R 0 R 89,607 R 89,607

R 437,740 - R 438,239 R 0 R 98,782 R 98,782 R 0 R 92,032 R 92,032 R 0 R 89,782 R 89,782

R 438,240 - R 438,739 R 0 R 98,957 R 98,957 R 0 R 92,207 R 92,207 R 0 R 89,957 R 89,957

R 438,740 - R 439,239 R 0 R 99,132 R 99,132 R 0 R 92,382 R 92,382 R 0 R 90,132 R 90,132

R 439,240 - R 439,739 R 0 R 99,307 R 99,307 R 0 R 92,557 R 92,557 R 0 R 90,307 R 90,307

R 439,740 - R 440,239 R 0 R 99,482 R 99,482 R 0 R 92,732 R 92,732 R 0 R 90,482 R 90,482

R 440,240 - R 440,739 R 0 R 99,657 R 99,657 R 0 R 92,907 R 92,907 R 0 R 90,657 R 90,657

R 440,740 - R 441,239 R 0 R 99,832 R 99,832 R 0 R 93,082 R 93,082 R 0 R 90,832 R 90,832

R 441,240 - R 441,739 R 0 R 100,007 R 100,007 R 0 R 93,257 R 93,257 R 0 R 91,007 R 91,007

R 441,740 - R 442,239 R 0 R 100,182 R 100,182 R 0 R 93,432 R 93,432 R 0 R 91,182 R 91,182

R 442,240 - R 442,739 R 0 R 100,357 R 100,357 R 0 R 93,607 R 93,607 R 0 R 91,357 R 91,357

R 442,740 - R 443,239 R 0 R 100,532 R 100,532 R 0 R 93,782 R 93,782 R 0 R 91,532 R 91,532

R 443,240 - R 443,739 R 0 R 100,707 R 100,707 R 0 R 93,957 R 93,957 R 0 R 91,707 R 91,707

R 443,740 - R 444,239 R 0 R 100,882 R 100,882 R 0 R 94,132 R 94,132 R 0 R 91,882 R 91,882

R 444,240 - R 444,739 R 0 R 101,057 R 101,057 R 0 R 94,307 R 94,307 R 0 R 92,057 R 92,057

R 444,740 - R 445,239 R 0 R 101,232 R 101,232 R 0 R 94,482 R 94,482 R 0 R 92,232 R 92,232

R 445,240 - R 445,739 R 0 R 101,407 R 101,407 R 0 R 94,657 R 94,657 R 0 R 92,407 R 92,407

R 445,740 - R 446,239 R 0 R 101,582 R 101,582 R 0 R 94,832 R 94,832 R 0 R 92,582 R 92,582

R 446,240 - R 446,739 R 0 R 101,757 R 101,757 R 0 R 95,007 R 95,007 R 0 R 92,757 R 92,757

R 446,740 - R 447,239 R 0 R 101,932 R 101,932 R 0 R 95,182 R 95,182 R 0 R 92,932 R 92,932

R 447,240 - R 447,739 R 0 R 102,107 R 102,107 R 0 R 95,357 R 95,357 R 0 R 93,107 R 93,107

R 447,740 - R 448,239 R 0 R 102,282 R 102,282 R 0 R 95,532 R 95,532 R 0 R 93,282 R 93,282

R 448,240 - R 448,739 R 0 R 102,457 R 102,457 R 0 R 95,707 R 95,707 R 0 R 93,457 R 93,457

R 448,740 - R 449,239 R 0 R 102,632 R 102,632 R 0 R 95,882 R 95,882 R 0 R 93,632 R 93,632

R 449,240 - R 449,739 R 0 R 102,807 R 102,807 R 0 R 96,057 R 96,057 R 0 R 93,807 R 93,807

R 449,740 - R 450,239 R 0 R 102,982 R 102,982 R 0 R 96,232 R 96,232 R 0 R 93,982 R 93,982

R 450,240 - R 450,739 R 0 R 103,157 R 103,157 R 0 R 96,407 R 96,407 R 0 R 94,157 R 94,157

R 450,740 - R 451,239 R 0 R 103,332 R 103,332 R 0 R 96,582 R 96,582 R 0 R 94,332 R 94,332

R 451,240 - R 451,739 R 0 R 103,507 R 103,507 R 0 R 96,757 R 96,757 R 0 R 94,507 R 94,507

R 451,740 - R 452,239 R 0 R 103,682 R 103,682 R 0 R 96,932 R 96,932 R 0 R 94,682 R 94,682

R 452,240 - R 452,739 R 0 R 103,857 R 103,857 R 0 R 97,107 R 97,107 R 0 R 94,857 R 94,857

R 452,740 - R 453,239 R 0 R 104,032 R 104,032 R 0 R 97,282 R 97,282 R 0 R 95,032 R 95,032

R 453,240 - R 453,739 R 0 R 104,207 R 104,207 R 0 R 97,457 R 97,457 R 0 R 95,207 R 95,207

R 453,740 - R 454,239 R 0 R 104,382 R 104,382 R 0 R 97,632 R 97,632 R 0 R 95,382 R 95,382

R 454,240 - R 454,739 R 0 R 104,557 R 104,557 R 0 R 97,807 R 97,807 R 0 R 95,557 R 95,557

R 454,740 - R 455,239 R 0 R 104,732 R 104,732 R 0 R 97,982 R 97,982 R 0 R 95,732 R 95,732

R 455,240 - R 455,739 R 0 R 104,907 R 104,907 R 0 R 98,157 R 98,157 R 0 R 95,907 R 95,907

R 455,740 - R 456,239 R 0 R 105,082 R 105,082 R 0 R 98,332 R 98,332 R 0 R 96,082 R 96,082

R 431,240 - R 456,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 42 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 456,240 - R 456,739 R 0 R 105,257 R 105,257 R 0 R 98,507 R 98,507 R 0 R 96,257 R 96,257

R 456,740 - R 457,239 R 0 R 105,432 R 105,432 R 0 R 98,682 R 98,682 R 0 R 96,432 R 96,432

R 457,240 - R 457,739 R 0 R 105,607 R 105,607 R 0 R 98,857 R 98,857 R 0 R 96,607 R 96,607

R 457,740 - R 458,239 R 0 R 105,782 R 105,782 R 0 R 99,032 R 99,032 R 0 R 96,782 R 96,782

R 458,240 - R 458,739 R 0 R 105,957 R 105,957 R 0 R 99,207 R 99,207 R 0 R 96,957 R 96,957

R 458,740 - R 459,239 R 0 R 106,132 R 106,132 R 0 R 99,382 R 99,382 R 0 R 97,132 R 97,132

R 459,240 - R 459,739 R 0 R 106,307 R 106,307 R 0 R 99,557 R 99,557 R 0 R 97,307 R 97,307

R 459,740 - R 460,239 R 0 R 106,482 R 106,482 R 0 R 99,732 R 99,732 R 0 R 97,482 R 97,482

R 460,240 - R 460,739 R 0 R 106,657 R 106,657 R 0 R 99,907 R 99,907 R 0 R 97,657 R 97,657

R 460,740 - R 461,239 R 0 R 106,832 R 106,832 R 0 R 100,082 R 100,082 R 0 R 97,832 R 97,832

R 461,240 - R 461,739 R 0 R 107,007 R 107,007 R 0 R 100,257 R 100,257 R 0 R 98,007 R 98,007

R 461,740 - R 462,239 R 0 R 107,182 R 107,182 R 0 R 100,432 R 100,432 R 0 R 98,182 R 98,182

R 462,240 - R 462,739 R 0 R 107,357 R 107,357 R 0 R 100,607 R 100,607 R 0 R 98,357 R 98,357

R 462,740 - R 463,239 R 0 R 107,532 R 107,532 R 0 R 100,782 R 100,782 R 0 R 98,532 R 98,532

R 463,240 - R 463,739 R 0 R 107,707 R 107,707 R 0 R 100,957 R 100,957 R 0 R 98,707 R 98,707

R 463,740 - R 464,239 R 0 R 107,882 R 107,882 R 0 R 101,132 R 101,132 R 0 R 98,882 R 98,882

R 464,240 - R 464,739 R 0 R 108,057 R 108,057 R 0 R 101,307 R 101,307 R 0 R 99,057 R 99,057

R 464,740 - R 465,239 R 0 R 108,232 R 108,232 R 0 R 101,482 R 101,482 R 0 R 99,232 R 99,232

R 465,240 - R 465,739 R 0 R 108,407 R 108,407 R 0 R 101,657 R 101,657 R 0 R 99,407 R 99,407

R 465,740 - R 466,239 R 0 R 108,582 R 108,582 R 0 R 101,832 R 101,832 R 0 R 99,582 R 99,582

R 466,240 - R 466,739 R 0 R 108,757 R 108,757 R 0 R 102,007 R 102,007 R 0 R 99,757 R 99,757

R 466,740 - R 467,239 R 0 R 108,932 R 108,932 R 0 R 102,182 R 102,182 R 0 R 99,932 R 99,932

R 467,240 - R 467,739 R 0 R 109,107 R 109,107 R 0 R 102,357 R 102,357 R 0 R 100,107 R 100,107

R 467,740 - R 468,239 R 0 R 109,282 R 109,282 R 0 R 102,532 R 102,532 R 0 R 100,282 R 100,282

R 468,240 - R 468,739 R 0 R 109,457 R 109,457 R 0 R 102,707 R 102,707 R 0 R 100,457 R 100,457

R 468,740 - R 469,239 R 0 R 109,632 R 109,632 R 0 R 102,882 R 102,882 R 0 R 100,632 R 100,632

R 469,240 - R 469,739 R 0 R 109,807 R 109,807 R 0 R 103,057 R 103,057 R 0 R 100,807 R 100,807

R 469,740 - R 470,239 R 0 R 109,982 R 109,982 R 0 R 103,232 R 103,232 R 0 R 100,982 R 100,982

R 470,240 - R 470,739 R 0 R 110,157 R 110,157 R 0 R 103,407 R 103,407 R 0 R 101,157 R 101,157

R 470,740 - R 471,239 R 0 R 110,332 R 110,332 R 0 R 103,582 R 103,582 R 0 R 101,332 R 101,332

R 471,240 - R 471,739 R 0 R 110,507 R 110,507 R 0 R 103,757 R 103,757 R 0 R 101,507 R 101,507

R 471,740 - R 472,239 R 0 R 110,682 R 110,682 R 0 R 103,932 R 103,932 R 0 R 101,682 R 101,682

R 472,240 - R 472,739 R 0 R 110,857 R 110,857 R 0 R 104,107 R 104,107 R 0 R 101,857 R 101,857

R 472,740 - R 473,239 R 0 R 111,032 R 111,032 R 0 R 104,282 R 104,282 R 0 R 102,032 R 102,032

R 473,240 - R 473,739 R 0 R 111,207 R 111,207 R 0 R 104,457 R 104,457 R 0 R 102,207 R 102,207

R 473,740 - R 474,239 R 0 R 111,382 R 111,382 R 0 R 104,632 R 104,632 R 0 R 102,382 R 102,382

R 474,240 - R 474,739 R 0 R 111,557 R 111,557 R 0 R 104,807 R 104,807 R 0 R 102,557 R 102,557

R 474,740 - R 475,239 R 0 R 111,732 R 111,732 R 0 R 104,982 R 104,982 R 0 R 102,732 R 102,732

R 475,240 - R 475,739 R 0 R 111,907 R 111,907 R 0 R 105,157 R 105,157 R 0 R 102,907 R 102,907

R 475,740 - R 476,239 R 0 R 112,082 R 112,082 R 0 R 105,332 R 105,332 R 0 R 103,082 R 103,082

R 476,240 - R 476,739 R 0 R 112,257 R 112,257 R 0 R 105,507 R 105,507 R 0 R 103,257 R 103,257

R 476,740 - R 477,239 R 0 R 112,432 R 112,432 R 0 R 105,682 R 105,682 R 0 R 103,432 R 103,432

R 477,240 - R 477,739 R 0 R 112,607 R 112,607 R 0 R 105,857 R 105,857 R 0 R 103,607 R 103,607

R 477,740 - R 478,239 R 0 R 112,782 R 112,782 R 0 R 106,032 R 106,032 R 0 R 103,782 R 103,782

R 478,240 - R 478,739 R 0 R 112,957 R 112,957 R 0 R 106,207 R 106,207 R 0 R 103,957 R 103,957

R 478,740 - R 479,239 R 0 R 113,132 R 113,132 R 0 R 106,382 R 106,382 R 0 R 104,132 R 104,132

R 479,240 - R 479,739 R 0 R 113,307 R 113,307 R 0 R 106,557 R 106,557 R 0 R 104,307 R 104,307

R 479,740 - R 480,239 R 0 R 113,482 R 113,482 R 0 R 106,732 R 106,732 R 0 R 104,482 R 104,482

R 480,240 - R 480,739 R 0 R 113,657 R 113,657 R 0 R 106,907 R 106,907 R 0 R 104,657 R 104,657

R 480,740 - R 481,239 R 0 R 113,832 R 113,832 R 0 R 107,082 R 107,082 R 0 R 104,832 R 104,832

R 456,240 - R 481,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 43 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 481,240 - R 481,739 R 0 R 114,007 R 114,007 R 0 R 107,257 R 107,257 R 0 R 105,007 R 105,007

R 481,740 - R 482,239 R 0 R 114,182 R 114,182 R 0 R 107,432 R 107,432 R 0 R 105,182 R 105,182

R 482,240 - R 482,739 R 0 R 114,357 R 114,357 R 0 R 107,607 R 107,607 R 0 R 105,357 R 105,357

R 482,740 - R 483,239 R 0 R 114,532 R 114,532 R 0 R 107,782 R 107,782 R 0 R 105,532 R 105,532

R 483,240 - R 483,739 R 0 R 114,707 R 114,707 R 0 R 107,957 R 107,957 R 0 R 105,707 R 105,707

R 483,740 - R 484,239 R 0 R 114,882 R 114,882 R 0 R 108,132 R 108,132 R 0 R 105,882 R 105,882

R 484,240 - R 484,739 R 0 R 115,057 R 115,057 R 0 R 108,307 R 108,307 R 0 R 106,057 R 106,057

R 484,740 - R 485,239 R 0 R 115,232 R 115,232 R 0 R 108,482 R 108,482 R 0 R 106,232 R 106,232

R 485,240 - R 485,739 R 0 R 115,407 R 115,407 R 0 R 108,657 R 108,657 R 0 R 106,407 R 106,407

R 485,740 - R 486,239 R 0 R 115,582 R 115,582 R 0 R 108,832 R 108,832 R 0 R 106,582 R 106,582

R 486,240 - R 486,739 R 0 R 115,757 R 115,757 R 0 R 109,007 R 109,007 R 0 R 106,757 R 106,757

R 486,740 - R 487,239 R 0 R 115,932 R 115,932 R 0 R 109,182 R 109,182 R 0 R 106,932 R 106,932

R 487,240 - R 487,739 R 0 R 116,107 R 116,107 R 0 R 109,357 R 109,357 R 0 R 107,107 R 107,107

R 487,740 - R 488,239 R 0 R 116,282 R 116,282 R 0 R 109,532 R 109,532 R 0 R 107,282 R 107,282

R 488,240 - R 488,739 R 0 R 116,457 R 116,457 R 0 R 109,707 R 109,707 R 0 R 107,457 R 107,457

R 488,740 - R 489,239 R 0 R 116,632 R 116,632 R 0 R 109,882 R 109,882 R 0 R 107,632 R 107,632

R 489,240 - R 489,739 R 0 R 116,807 R 116,807 R 0 R 110,057 R 110,057 R 0 R 107,807 R 107,807

R 489,740 - R 490,239 R 0 R 116,982 R 116,982 R 0 R 110,232 R 110,232 R 0 R 107,982 R 107,982

R 490,240 - R 490,739 R 0 R 117,157 R 117,157 R 0 R 110,407 R 110,407 R 0 R 108,157 R 108,157

R 490,740 - R 491,239 R 0 R 117,332 R 117,332 R 0 R 110,582 R 110,582 R 0 R 108,332 R 108,332

R 491,240 - R 491,739 R 0 R 117,507 R 117,507 R 0 R 110,757 R 110,757 R 0 R 108,507 R 108,507

R 491,740 - R 492,239 R 0 R 117,682 R 117,682 R 0 R 110,932 R 110,932 R 0 R 108,682 R 108,682

R 492,240 - R 492,739 R 0 R 117,857 R 117,857 R 0 R 111,107 R 111,107 R 0 R 108,857 R 108,857

R 492,740 - R 493,239 R 0 R 118,032 R 118,032 R 0 R 111,282 R 111,282 R 0 R 109,032 R 109,032

R 493,240 - R 493,739 R 0 R 118,207 R 118,207 R 0 R 111,457 R 111,457 R 0 R 109,207 R 109,207

R 493,740 - R 494,239 R 0 R 118,382 R 118,382 R 0 R 111,632 R 111,632 R 0 R 109,382 R 109,382

R 494,240 - R 494,739 R 0 R 118,557 R 118,557 R 0 R 111,807 R 111,807 R 0 R 109,557 R 109,557

R 494,740 - R 495,239 R 0 R 118,732 R 118,732 R 0 R 111,982 R 111,982 R 0 R 109,732 R 109,732

R 495,240 - R 495,739 R 0 R 118,907 R 118,907 R 0 R 112,157 R 112,157 R 0 R 109,907 R 109,907

R 495,740 - R 496,239 R 0 R 119,082 R 119,082 R 0 R 112,332 R 112,332 R 0 R 110,082 R 110,082

R 496,240 - R 496,739 R 0 R 119,257 R 119,257 R 0 R 112,507 R 112,507 R 0 R 110,257 R 110,257

R 496,740 - R 497,239 R 0 R 119,432 R 119,432 R 0 R 112,682 R 112,682 R 0 R 110,432 R 110,432

R 497,240 - R 497,739 R 0 R 119,607 R 119,607 R 0 R 112,857 R 112,857 R 0 R 110,607 R 110,607

R 497,740 - R 498,239 R 0 R 119,782 R 119,782 R 0 R 113,032 R 113,032 R 0 R 110,782 R 110,782

R 498,240 - R 498,739 R 0 R 119,957 R 119,957 R 0 R 113,207 R 113,207 R 0 R 110,957 R 110,957

R 498,740 - R 499,239 R 0 R 120,132 R 120,132 R 0 R 113,382 R 113,382 R 0 R 111,132 R 111,132

R 499,240 - R 499,739 R 0 R 120,307 R 120,307 R 0 R 113,557 R 113,557 R 0 R 111,307 R 111,307

R 499,740 - R 500,239 R 0 R 120,482 R 120,482 R 0 R 113,732 R 113,732 R 0 R 111,482 R 111,482

R 500,240 - R 500,739 R 0 R 120,657 R 120,657 R 0 R 113,907 R 113,907 R 0 R 111,657 R 111,657

R 500,740 - R 501,239 R 0 R 120,833 R 120,833 R 0 R 114,083 R 114,083 R 0 R 111,833 R 111,833

R 501,240 - R 501,739 R 0 R 121,023 R 121,023 R 0 R 114,273 R 114,273 R 0 R 112,023 R 112,023

R 501,740 - R 502,239 R 0 R 121,213 R 121,213 R 0 R 114,463 R 114,463 R 0 R 112,213 R 112,213

R 502,240 - R 502,739 R 0 R 121,403 R 121,403 R 0 R 114,653 R 114,653 R 0 R 112,403 R 112,403

R 502,740 - R 503,239 R 0 R 121,593 R 121,593 R 0 R 114,843 R 114,843 R 0 R 112,593 R 112,593

R 503,240 - R 503,739 R 0 R 121,783 R 121,783 R 0 R 115,033 R 115,033 R 0 R 112,783 R 112,783

R 503,740 - R 504,239 R 0 R 121,973 R 121,973 R 0 R 115,223 R 115,223 R 0 R 112,973 R 112,973

R 504,240 - R 504,739 R 0 R 122,163 R 122,163 R 0 R 115,413 R 115,413 R 0 R 113,163 R 113,163

R 504,740 - R 505,239 R 0 R 122,353 R 122,353 R 0 R 115,603 R 115,603 R 0 R 113,353 R 113,353

R 505,240 - R 505,739 R 0 R 122,543 R 122,543 R 0 R 115,793 R 115,793 R 0 R 113,543 R 113,543

R 505,740 - R 506,239 R 0 R 122,733 R 122,733 R 0 R 115,983 R 115,983 R 0 R 113,733 R 113,733

R 481,240 - R 506,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 44 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 506,240 - R 506,739 R 0 R 122,923 R 122,923 R 0 R 116,173 R 116,173 R 0 R 113,923 R 113,923

R 506,740 - R 507,239 R 0 R 123,113 R 123,113 R 0 R 116,363 R 116,363 R 0 R 114,113 R 114,113

R 507,240 - R 507,739 R 0 R 123,303 R 123,303 R 0 R 116,553 R 116,553 R 0 R 114,303 R 114,303

R 507,740 - R 508,239 R 0 R 123,493 R 123,493 R 0 R 116,743 R 116,743 R 0 R 114,493 R 114,493

R 508,240 - R 508,739 R 0 R 123,683 R 123,683 R 0 R 116,933 R 116,933 R 0 R 114,683 R 114,683

R 508,740 - R 509,239 R 0 R 123,873 R 123,873 R 0 R 117,123 R 117,123 R 0 R 114,873 R 114,873

R 509,240 - R 509,739 R 0 R 124,063 R 124,063 R 0 R 117,313 R 117,313 R 0 R 115,063 R 115,063

R 509,740 - R 510,239 R 0 R 124,253 R 124,253 R 0 R 117,503 R 117,503 R 0 R 115,253 R 115,253

R 510,240 - R 510,739 R 0 R 124,443 R 124,443 R 0 R 117,693 R 117,693 R 0 R 115,443 R 115,443

R 510,740 - R 511,239 R 0 R 124,633 R 124,633 R 0 R 117,883 R 117,883 R 0 R 115,633 R 115,633

R 511,240 - R 511,739 R 0 R 124,823 R 124,823 R 0 R 118,073 R 118,073 R 0 R 115,823 R 115,823

R 511,740 - R 512,239 R 0 R 125,013 R 125,013 R 0 R 118,263 R 118,263 R 0 R 116,013 R 116,013

R 512,240 - R 512,739 R 0 R 125,203 R 125,203 R 0 R 118,453 R 118,453 R 0 R 116,203 R 116,203

R 512,740 - R 513,239 R 0 R 125,393 R 125,393 R 0 R 118,643 R 118,643 R 0 R 116,393 R 116,393

R 513,240 - R 513,739 R 0 R 125,583 R 125,583 R 0 R 118,833 R 118,833 R 0 R 116,583 R 116,583

R 513,740 - R 514,239 R 0 R 125,773 R 125,773 R 0 R 119,023 R 119,023 R 0 R 116,773 R 116,773

R 514,240 - R 514,739 R 0 R 125,963 R 125,963 R 0 R 119,213 R 119,213 R 0 R 116,963 R 116,963

R 514,740 - R 515,239 R 0 R 126,153 R 126,153 R 0 R 119,403 R 119,403 R 0 R 117,153 R 117,153

R 515,240 - R 515,739 R 0 R 126,343 R 126,343 R 0 R 119,593 R 119,593 R 0 R 117,343 R 117,343

R 515,740 - R 516,239 R 0 R 126,533 R 126,533 R 0 R 119,783 R 119,783 R 0 R 117,533 R 117,533

R 516,240 - R 516,739 R 0 R 126,723 R 126,723 R 0 R 119,973 R 119,973 R 0 R 117,723 R 117,723

R 516,740 - R 517,239 R 0 R 126,913 R 126,913 R 0 R 120,163 R 120,163 R 0 R 117,913 R 117,913

R 517,240 - R 517,739 R 0 R 127,103 R 127,103 R 0 R 120,353 R 120,353 R 0 R 118,103 R 118,103

R 517,740 - R 518,239 R 0 R 127,293 R 127,293 R 0 R 120,543 R 120,543 R 0 R 118,293 R 118,293

R 518,240 - R 518,739 R 0 R 127,483 R 127,483 R 0 R 120,733 R 120,733 R 0 R 118,483 R 118,483

R 518,740 - R 519,239 R 0 R 127,673 R 127,673 R 0 R 120,923 R 120,923 R 0 R 118,673 R 118,673

R 519,240 - R 519,739 R 0 R 127,863 R 127,863 R 0 R 121,113 R 121,113 R 0 R 118,863 R 118,863

R 519,740 - R 520,239 R 0 R 128,053 R 128,053 R 0 R 121,303 R 121,303 R 0 R 119,053 R 119,053

R 520,240 - R 520,739 R 0 R 128,243 R 128,243 R 0 R 121,493 R 121,493 R 0 R 119,243 R 119,243

R 520,740 - R 521,239 R 0 R 128,433 R 128,433 R 0 R 121,683 R 121,683 R 0 R 119,433 R 119,433

R 521,240 - R 521,739 R 0 R 128,623 R 128,623 R 0 R 121,873 R 121,873 R 0 R 119,623 R 119,623

R 521,740 - R 522,239 R 0 R 128,813 R 128,813 R 0 R 122,063 R 122,063 R 0 R 119,813 R 119,813

R 522,240 - R 522,739 R 0 R 129,003 R 129,003 R 0 R 122,253 R 122,253 R 0 R 120,003 R 120,003

R 522,740 - R 523,239 R 0 R 129,193 R 129,193 R 0 R 122,443 R 122,443 R 0 R 120,193 R 120,193

R 523,240 - R 523,739 R 0 R 129,383 R 129,383 R 0 R 122,633 R 122,633 R 0 R 120,383 R 120,383

R 523,740 - R 524,239 R 0 R 129,573 R 129,573 R 0 R 122,823 R 122,823 R 0 R 120,573 R 120,573

R 524,240 - R 524,739 R 0 R 129,763 R 129,763 R 0 R 123,013 R 123,013 R 0 R 120,763 R 120,763

R 524,740 - R 525,239 R 0 R 129,953 R 129,953 R 0 R 123,203 R 123,203 R 0 R 120,953 R 120,953

R 525,240 - R 525,739 R 0 R 130,143 R 130,143 R 0 R 123,393 R 123,393 R 0 R 121,143 R 121,143

R 525,740 - R 526,239 R 0 R 130,333 R 130,333 R 0 R 123,583 R 123,583 R 0 R 121,333 R 121,333

R 526,240 - R 526,739 R 0 R 130,523 R 130,523 R 0 R 123,773 R 123,773 R 0 R 121,523 R 121,523

R 526,740 - R 527,239 R 0 R 130,713 R 130,713 R 0 R 123,963 R 123,963 R 0 R 121,713 R 121,713

R 527,240 - R 527,739 R 0 R 130,903 R 130,903 R 0 R 124,153 R 124,153 R 0 R 121,903 R 121,903

R 527,740 - R 528,239 R 0 R 131,093 R 131,093 R 0 R 124,343 R 124,343 R 0 R 122,093 R 122,093

R 528,240 - R 528,739 R 0 R 131,283 R 131,283 R 0 R 124,533 R 124,533 R 0 R 122,283 R 122,283

R 528,740 - R 529,239 R 0 R 131,473 R 131,473 R 0 R 124,723 R 124,723 R 0 R 122,473 R 122,473

R 529,240 - R 529,739 R 0 R 131,663 R 131,663 R 0 R 124,913 R 124,913 R 0 R 122,663 R 122,663

R 529,740 - R 530,239 R 0 R 131,853 R 131,853 R 0 R 125,103 R 125,103 R 0 R 122,853 R 122,853

R 530,240 - R 530,739 R 0 R 132,043 R 132,043 R 0 R 125,293 R 125,293 R 0 R 123,043 R 123,043

R 530,740 - R 531,239 R 0 R 132,233 R 132,233 R 0 R 125,483 R 125,483 R 0 R 123,233 R 123,233

R 506,240 - R 531,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 45 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 531,240 - R 531,739 R 0 R 132,423 R 132,423 R 0 R 125,673 R 125,673 R 0 R 123,423 R 123,423

R 531,740 - R 532,239 R 0 R 132,613 R 132,613 R 0 R 125,863 R 125,863 R 0 R 123,613 R 123,613

R 532,240 - R 532,739 R 0 R 132,803 R 132,803 R 0 R 126,053 R 126,053 R 0 R 123,803 R 123,803

R 532,740 - R 533,239 R 0 R 132,993 R 132,993 R 0 R 126,243 R 126,243 R 0 R 123,993 R 123,993

R 533,240 - R 533,739 R 0 R 133,183 R 133,183 R 0 R 126,433 R 126,433 R 0 R 124,183 R 124,183

R 533,740 - R 534,239 R 0 R 133,373 R 133,373 R 0 R 126,623 R 126,623 R 0 R 124,373 R 124,373

R 534,240 - R 534,739 R 0 R 133,563 R 133,563 R 0 R 126,813 R 126,813 R 0 R 124,563 R 124,563

R 534,740 - R 535,239 R 0 R 133,753 R 133,753 R 0 R 127,003 R 127,003 R 0 R 124,753 R 124,753

R 535,240 - R 535,739 R 0 R 133,943 R 133,943 R 0 R 127,193 R 127,193 R 0 R 124,943 R 124,943

R 535,740 - R 536,239 R 0 R 134,133 R 134,133 R 0 R 127,383 R 127,383 R 0 R 125,133 R 125,133

R 536,240 - R 536,739 R 0 R 134,323 R 134,323 R 0 R 127,573 R 127,573 R 0 R 125,323 R 125,323

R 536,740 - R 537,239 R 0 R 134,513 R 134,513 R 0 R 127,763 R 127,763 R 0 R 125,513 R 125,513

R 537,240 - R 537,739 R 0 R 134,703 R 134,703 R 0 R 127,953 R 127,953 R 0 R 125,703 R 125,703

R 537,740 - R 538,239 R 0 R 134,893 R 134,893 R 0 R 128,143 R 128,143 R 0 R 125,893 R 125,893

R 538,240 - R 538,739 R 0 R 135,083 R 135,083 R 0 R 128,333 R 128,333 R 0 R 126,083 R 126,083

R 538,740 - R 539,239 R 0 R 135,273 R 135,273 R 0 R 128,523 R 128,523 R 0 R 126,273 R 126,273

R 539,240 - R 539,739 R 0 R 135,463 R 135,463 R 0 R 128,713 R 128,713 R 0 R 126,463 R 126,463

R 539,740 - R 540,239 R 0 R 135,653 R 135,653 R 0 R 128,903 R 128,903 R 0 R 126,653 R 126,653

R 540,240 - R 540,739 R 0 R 135,843 R 135,843 R 0 R 129,093 R 129,093 R 0 R 126,843 R 126,843

R 540,740 - R 541,239 R 0 R 136,033 R 136,033 R 0 R 129,283 R 129,283 R 0 R 127,033 R 127,033

R 541,240 - R 541,739 R 0 R 136,223 R 136,223 R 0 R 129,473 R 129,473 R 0 R 127,223 R 127,223

R 541,740 - R 542,239 R 0 R 136,413 R 136,413 R 0 R 129,663 R 129,663 R 0 R 127,413 R 127,413

R 542,240 - R 542,739 R 0 R 136,603 R 136,603 R 0 R 129,853 R 129,853 R 0 R 127,603 R 127,603

R 542,740 - R 543,239 R 0 R 136,793 R 136,793 R 0 R 130,043 R 130,043 R 0 R 127,793 R 127,793

R 543,240 - R 543,739 R 0 R 136,983 R 136,983 R 0 R 130,233 R 130,233 R 0 R 127,983 R 127,983

R 543,740 - R 544,239 R 0 R 137,173 R 137,173 R 0 R 130,423 R 130,423 R 0 R 128,173 R 128,173

R 544,240 - R 544,739 R 0 R 137,363 R 137,363 R 0 R 130,613 R 130,613 R 0 R 128,363 R 128,363

R 544,740 - R 545,239 R 0 R 137,553 R 137,553 R 0 R 130,803 R 130,803 R 0 R 128,553 R 128,553

R 545,240 - R 545,739 R 0 R 137,743 R 137,743 R 0 R 130,993 R 130,993 R 0 R 128,743 R 128,743

R 545,740 - R 546,239 R 0 R 137,933 R 137,933 R 0 R 131,183 R 131,183 R 0 R 128,933 R 128,933

R 546,240 - R 546,739 R 0 R 138,123 R 138,123 R 0 R 131,373 R 131,373 R 0 R 129,123 R 129,123

R 546,740 - R 547,239 R 0 R 138,313 R 138,313 R 0 R 131,563 R 131,563 R 0 R 129,313 R 129,313

R 547,240 - R 547,739 R 0 R 138,503 R 138,503 R 0 R 131,753 R 131,753 R 0 R 129,503 R 129,503

R 547,740 - R 548,239 R 0 R 138,693 R 138,693 R 0 R 131,943 R 131,943 R 0 R 129,693 R 129,693

R 548,240 - R 548,739 R 0 R 138,883 R 138,883 R 0 R 132,133 R 132,133 R 0 R 129,883 R 129,883

R 548,740 - R 549,239 R 0 R 139,073 R 139,073 R 0 R 132,323 R 132,323 R 0 R 130,073 R 130,073

R 549,240 - R 549,739 R 0 R 139,263 R 139,263 R 0 R 132,513 R 132,513 R 0 R 130,263 R 130,263

R 549,740 - R 550,239 R 0 R 139,453 R 139,453 R 0 R 132,703 R 132,703 R 0 R 130,453 R 130,453

R 550,240 - R 550,739 R 0 R 139,643 R 139,643 R 0 R 132,893 R 132,893 R 0 R 130,643 R 130,643

R 550,740 - R 551,239 R 0 R 139,833 R 139,833 R 0 R 133,083 R 133,083 R 0 R 130,833 R 130,833

R 551,240 - R 551,739 R 0 R 140,023 R 140,023 R 0 R 133,273 R 133,273 R 0 R 131,023 R 131,023

R 551,740 - R 552,239 R 0 R 140,213 R 140,213 R 0 R 133,463 R 133,463 R 0 R 131,213 R 131,213

R 552,240 - R 552,739 R 0 R 140,403 R 140,403 R 0 R 133,653 R 133,653 R 0 R 131,403 R 131,403

R 552,740 - R 553,239 R 0 R 140,593 R 140,593 R 0 R 133,843 R 133,843 R 0 R 131,593 R 131,593

R 553,240 - R 553,739 R 0 R 140,783 R 140,783 R 0 R 134,033 R 134,033 R 0 R 131,783 R 131,783

R 553,740 - R 554,239 R 0 R 140,973 R 140,973 R 0 R 134,223 R 134,223 R 0 R 131,973 R 131,973

R 554,240 - R 554,739 R 0 R 141,163 R 141,163 R 0 R 134,413 R 134,413 R 0 R 132,163 R 132,163

R 554,740 - R 555,239 R 0 R 141,353 R 141,353 R 0 R 134,603 R 134,603 R 0 R 132,353 R 132,353

R 555,240 - R 555,739 R 0 R 141,543 R 141,543 R 0 R 134,793 R 134,793 R 0 R 132,543 R 132,543

R 555,740 - R 556,239 R 0 R 141,733 R 141,733 R 0 R 134,983 R 134,983 R 0 R 132,733 R 132,733

R 531,240 - R 556,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 46 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 556,240 - R 556,739 R 0 R 141,923 R 141,923 R 0 R 135,173 R 135,173 R 0 R 132,923 R 132,923

R 556,740 - R 557,239 R 0 R 142,113 R 142,113 R 0 R 135,363 R 135,363 R 0 R 133,113 R 133,113

R 557,240 - R 557,739 R 0 R 142,303 R 142,303 R 0 R 135,553 R 135,553 R 0 R 133,303 R 133,303

R 557,740 - R 558,239 R 0 R 142,493 R 142,493 R 0 R 135,743 R 135,743 R 0 R 133,493 R 133,493

R 558,240 - R 558,739 R 0 R 142,683 R 142,683 R 0 R 135,933 R 135,933 R 0 R 133,683 R 133,683

R 558,740 - R 559,239 R 0 R 142,873 R 142,873 R 0 R 136,123 R 136,123 R 0 R 133,873 R 133,873

R 559,240 - R 559,739 R 0 R 143,063 R 143,063 R 0 R 136,313 R 136,313 R 0 R 134,063 R 134,063

R 559,740 - R 560,239 R 0 R 143,253 R 143,253 R 0 R 136,503 R 136,503 R 0 R 134,253 R 134,253

R 560,240 - R 560,739 R 0 R 143,443 R 143,443 R 0 R 136,693 R 136,693 R 0 R 134,443 R 134,443

R 560,740 - R 561,239 R 0 R 143,633 R 143,633 R 0 R 136,883 R 136,883 R 0 R 134,633 R 134,633

R 561,240 - R 561,739 R 0 R 143,823 R 143,823 R 0 R 137,073 R 137,073 R 0 R 134,823 R 134,823

R 561,740 - R 562,239 R 0 R 144,013 R 144,013 R 0 R 137,263 R 137,263 R 0 R 135,013 R 135,013

R 562,240 - R 562,739 R 0 R 144,203 R 144,203 R 0 R 137,453 R 137,453 R 0 R 135,203 R 135,203

R 562,740 - R 563,239 R 0 R 144,393 R 144,393 R 0 R 137,643 R 137,643 R 0 R 135,393 R 135,393

R 563,240 - R 563,739 R 0 R 144,583 R 144,583 R 0 R 137,833 R 137,833 R 0 R 135,583 R 135,583

R 563,740 - R 564,239 R 0 R 144,773 R 144,773 R 0 R 138,023 R 138,023 R 0 R 135,773 R 135,773

R 564,240 - R 564,739 R 0 R 144,963 R 144,963 R 0 R 138,213 R 138,213 R 0 R 135,963 R 135,963

R 564,740 - R 565,239 R 0 R 145,153 R 145,153 R 0 R 138,403 R 138,403 R 0 R 136,153 R 136,153

R 565,240 - R 565,739 R 0 R 145,343 R 145,343 R 0 R 138,593 R 138,593 R 0 R 136,343 R 136,343

R 565,740 - R 566,239 R 0 R 145,533 R 145,533 R 0 R 138,783 R 138,783 R 0 R 136,533 R 136,533

R 566,240 - R 566,739 R 0 R 145,723 R 145,723 R 0 R 138,973 R 138,973 R 0 R 136,723 R 136,723

R 566,740 - R 567,239 R 0 R 145,913 R 145,913 R 0 R 139,163 R 139,163 R 0 R 136,913 R 136,913

R 567,240 - R 567,739 R 0 R 146,103 R 146,103 R 0 R 139,353 R 139,353 R 0 R 137,103 R 137,103

R 567,740 - R 568,239 R 0 R 146,293 R 146,293 R 0 R 139,543 R 139,543 R 0 R 137,293 R 137,293

R 568,240 - R 568,739 R 0 R 146,483 R 146,483 R 0 R 139,733 R 139,733 R 0 R 137,483 R 137,483

R 568,740 - R 569,239 R 0 R 146,673 R 146,673 R 0 R 139,923 R 139,923 R 0 R 137,673 R 137,673

R 569,240 - R 569,739 R 0 R 146,863 R 146,863 R 0 R 140,113 R 140,113 R 0 R 137,863 R 137,863

R 569,740 - R 570,239 R 0 R 147,053 R 147,053 R 0 R 140,303 R 140,303 R 0 R 138,053 R 138,053

R 570,240 - R 570,739 R 0 R 147,243 R 147,243 R 0 R 140,493 R 140,493 R 0 R 138,243 R 138,243

R 570,740 - R 571,239 R 0 R 147,433 R 147,433 R 0 R 140,683 R 140,683 R 0 R 138,433 R 138,433

R 571,240 - R 571,739 R 0 R 147,623 R 147,623 R 0 R 140,873 R 140,873 R 0 R 138,623 R 138,623

R 571,740 - R 572,239 R 0 R 147,813 R 147,813 R 0 R 141,063 R 141,063 R 0 R 138,813 R 138,813

R 572,240 - R 572,739 R 0 R 148,003 R 148,003 R 0 R 141,253 R 141,253 R 0 R 139,003 R 139,003

R 572,740 - R 573,239 R 0 R 148,193 R 148,193 R 0 R 141,443 R 141,443 R 0 R 139,193 R 139,193

R 573,240 - R 573,739 R 0 R 148,383 R 148,383 R 0 R 141,633 R 141,633 R 0 R 139,383 R 139,383

R 573,740 - R 574,239 R 0 R 148,573 R 148,573 R 0 R 141,823 R 141,823 R 0 R 139,573 R 139,573

R 574,240 - R 574,739 R 0 R 148,763 R 148,763 R 0 R 142,013 R 142,013 R 0 R 139,763 R 139,763

R 574,740 - R 575,239 R 0 R 148,953 R 148,953 R 0 R 142,203 R 142,203 R 0 R 139,953 R 139,953

R 575,240 - R 575,739 R 0 R 149,143 R 149,143 R 0 R 142,393 R 142,393 R 0 R 140,143 R 140,143

R 575,740 - R 576,239 R 0 R 149,333 R 149,333 R 0 R 142,583 R 142,583 R 0 R 140,333 R 140,333

R 576,240 - R 576,739 R 0 R 149,523 R 149,523 R 0 R 142,773 R 142,773 R 0 R 140,523 R 140,523

R 576,740 - R 577,239 R 0 R 149,713 R 149,713 R 0 R 142,963 R 142,963 R 0 R 140,713 R 140,713

R 577,240 - R 577,739 R 0 R 149,903 R 149,903 R 0 R 143,153 R 143,153 R 0 R 140,903 R 140,903

R 577,740 - R 578,239 R 0 R 150,093 R 150,093 R 0 R 143,343 R 143,343 R 0 R 141,093 R 141,093

R 578,240 - R 578,739 R 0 R 150,283 R 150,283 R 0 R 143,533 R 143,533 R 0 R 141,283 R 141,283

R 578,740 - R 579,239 R 0 R 150,473 R 150,473 R 0 R 143,723 R 143,723 R 0 R 141,473 R 141,473

R 579,240 - R 579,739 R 0 R 150,663 R 150,663 R 0 R 143,913 R 143,913 R 0 R 141,663 R 141,663

R 579,740 - R 580,239 R 0 R 150,853 R 150,853 R 0 R 144,103 R 144,103 R 0 R 141,853 R 141,853

R 580,240 - R 580,739 R 0 R 151,043 R 151,043 R 0 R 144,293 R 144,293 R 0 R 142,043 R 142,043

R 580,740 - R 581,239 R 0 R 151,233 R 151,233 R 0 R 144,483 R 144,483 R 0 R 142,233 R 142,233

R 556,240 - R 581,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 47 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 581,240 - R 581,739 R 0 R 151,423 R 151,423 R 0 R 144,673 R 144,673 R 0 R 142,423 R 142,423

R 581,740 - R 582,239 R 0 R 151,613 R 151,613 R 0 R 144,863 R 144,863 R 0 R 142,613 R 142,613

R 582,240 - R 582,739 R 0 R 151,803 R 151,803 R 0 R 145,053 R 145,053 R 0 R 142,803 R 142,803

R 582,740 - R 583,239 R 0 R 151,993 R 151,993 R 0 R 145,243 R 145,243 R 0 R 142,993 R 142,993

R 583,240 - R 583,739 R 0 R 152,183 R 152,183 R 0 R 145,433 R 145,433 R 0 R 143,183 R 143,183

R 583,740 - R 584,239 R 0 R 152,373 R 152,373 R 0 R 145,623 R 145,623 R 0 R 143,373 R 143,373

R 584,240 - R 584,739 R 0 R 152,563 R 152,563 R 0 R 145,813 R 145,813 R 0 R 143,563 R 143,563

R 584,740 - R 585,239 R 0 R 152,753 R 152,753 R 0 R 146,003 R 146,003 R 0 R 143,753 R 143,753

R 585,240 - R 585,739 R 0 R 152,943 R 152,943 R 0 R 146,193 R 146,193 R 0 R 143,943 R 143,943

R 585,740 - R 586,239 R 0 R 153,133 R 153,133 R 0 R 146,383 R 146,383 R 0 R 144,133 R 144,133

R 586,240 - R 586,739 R 0 R 153,323 R 153,323 R 0 R 146,573 R 146,573 R 0 R 144,323 R 144,323

R 586,740 - R 587,239 R 0 R 153,513 R 153,513 R 0 R 146,763 R 146,763 R 0 R 144,513 R 144,513

R 587,240 - R 587,739 R 0 R 153,703 R 153,703 R 0 R 146,953 R 146,953 R 0 R 144,703 R 144,703

R 587,740 - R 588,239 R 0 R 153,893 R 153,893 R 0 R 147,143 R 147,143 R 0 R 144,893 R 144,893

R 588,240 - R 588,739 R 0 R 154,083 R 154,083 R 0 R 147,333 R 147,333 R 0 R 145,083 R 145,083

R 588,740 - R 589,239 R 0 R 154,273 R 154,273 R 0 R 147,523 R 147,523 R 0 R 145,273 R 145,273

R 589,240 - R 589,739 R 0 R 154,463 R 154,463 R 0 R 147,713 R 147,713 R 0 R 145,463 R 145,463

R 589,740 - R 590,239 R 0 R 154,653 R 154,653 R 0 R 147,903 R 147,903 R 0 R 145,653 R 145,653

R 590,240 - R 590,739 R 0 R 154,843 R 154,843 R 0 R 148,093 R 148,093 R 0 R 145,843 R 145,843

R 590,740 - R 591,239 R 0 R 155,033 R 155,033 R 0 R 148,283 R 148,283 R 0 R 146,033 R 146,033

R 591,240 - R 591,739 R 0 R 155,223 R 155,223 R 0 R 148,473 R 148,473 R 0 R 146,223 R 146,223

R 591,740 - R 592,239 R 0 R 155,413 R 155,413 R 0 R 148,663 R 148,663 R 0 R 146,413 R 146,413

R 592,240 - R 592,739 R 0 R 155,603 R 155,603 R 0 R 148,853 R 148,853 R 0 R 146,603 R 146,603

R 592,740 - R 593,239 R 0 R 155,793 R 155,793 R 0 R 149,043 R 149,043 R 0 R 146,793 R 146,793

R 593,240 - R 593,739 R 0 R 155,983 R 155,983 R 0 R 149,233 R 149,233 R 0 R 146,983 R 146,983

R 593,740 - R 594,239 R 0 R 156,173 R 156,173 R 0 R 149,423 R 149,423 R 0 R 147,173 R 147,173

R 594,240 - R 594,739 R 0 R 156,363 R 156,363 R 0 R 149,613 R 149,613 R 0 R 147,363 R 147,363

R 594,740 - R 595,239 R 0 R 156,553 R 156,553 R 0 R 149,803 R 149,803 R 0 R 147,553 R 147,553

R 595,240 - R 595,739 R 0 R 156,743 R 156,743 R 0 R 149,993 R 149,993 R 0 R 147,743 R 147,743

R 595,740 - R 596,239 R 0 R 156,933 R 156,933 R 0 R 150,183 R 150,183 R 0 R 147,933 R 147,933

R 596,240 - R 596,739 R 0 R 157,123 R 157,123 R 0 R 150,373 R 150,373 R 0 R 148,123 R 148,123

R 596,740 - R 597,239 R 0 R 157,313 R 157,313 R 0 R 150,563 R 150,563 R 0 R 148,313 R 148,313

R 597,240 - R 597,739 R 0 R 157,503 R 157,503 R 0 R 150,753 R 150,753 R 0 R 148,503 R 148,503

R 597,740 - R 598,239 R 0 R 157,693 R 157,693 R 0 R 150,943 R 150,943 R 0 R 148,693 R 148,693

R 598,240 - R 598,739 R 0 R 157,883 R 157,883 R 0 R 151,133 R 151,133 R 0 R 148,883 R 148,883

R 598,740 - R 599,239 R 0 R 158,073 R 158,073 R 0 R 151,323 R 151,323 R 0 R 149,073 R 149,073

R 599,240 - R 599,739 R 0 R 158,263 R 158,263 R 0 R 151,513 R 151,513 R 0 R 149,263 R 149,263

R 599,740 - R 600,239 R 0 R 158,453 R 158,453 R 0 R 151,703 R 151,703 R 0 R 149,453 R 149,453

R 600,240 - R 600,739 R 0 R 158,643 R 158,643 R 0 R 151,893 R 151,893 R 0 R 149,643 R 149,643

R 600,740 - R 601,239 R 0 R 158,833 R 158,833 R 0 R 152,083 R 152,083 R 0 R 149,833 R 149,833

R 601,240 - R 601,739 R 0 R 159,023 R 159,023 R 0 R 152,273 R 152,273 R 0 R 150,023 R 150,023

R 601,740 - R 602,239 R 0 R 159,213 R 159,213 R 0 R 152,463 R 152,463 R 0 R 150,213 R 150,213

R 602,240 - R 602,739 R 0 R 159,403 R 159,403 R 0 R 152,653 R 152,653 R 0 R 150,403 R 150,403

R 602,740 - R 603,239 R 0 R 159,593 R 159,593 R 0 R 152,843 R 152,843 R 0 R 150,593 R 150,593

R 603,240 - R 603,739 R 0 R 159,783 R 159,783 R 0 R 153,033 R 153,033 R 0 R 150,783 R 150,783

R 603,740 - R 604,239 R 0 R 159,973 R 159,973 R 0 R 153,223 R 153,223 R 0 R 150,973 R 150,973

R 604,240 - R 604,739 R 0 R 160,163 R 160,163 R 0 R 153,413 R 153,413 R 0 R 151,163 R 151,163

R 604,740 - R 605,239 R 0 R 160,353 R 160,353 R 0 R 153,603 R 153,603 R 0 R 151,353 R 151,353

R 605,240 - R 605,739 R 0 R 160,543 R 160,543 R 0 R 153,793 R 153,793 R 0 R 151,543 R 151,543

R 605,740 - R 606,239 R 0 R 160,733 R 160,733 R 0 R 153,983 R 153,983 R 0 R 151,733 R 151,733

R 581,240 - R 606,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 48 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 606,240 - R 606,739 R 0 R 160,923 R 160,923 R 0 R 154,173 R 154,173 R 0 R 151,923 R 151,923

R 606,740 - R 607,239 R 0 R 161,113 R 161,113 R 0 R 154,363 R 154,363 R 0 R 152,113 R 152,113

R 607,240 - R 607,739 R 0 R 161,303 R 161,303 R 0 R 154,553 R 154,553 R 0 R 152,303 R 152,303

R 607,740 - R 608,239 R 0 R 161,493 R 161,493 R 0 R 154,743 R 154,743 R 0 R 152,493 R 152,493

R 608,240 - R 608,739 R 0 R 161,683 R 161,683 R 0 R 154,933 R 154,933 R 0 R 152,683 R 152,683

R 608,740 - R 609,239 R 0 R 161,873 R 161,873 R 0 R 155,123 R 155,123 R 0 R 152,873 R 152,873

R 609,240 - R 609,739 R 0 R 162,063 R 162,063 R 0 R 155,313 R 155,313 R 0 R 153,063 R 153,063

R 609,740 - R 610,239 R 0 R 162,253 R 162,253 R 0 R 155,503 R 155,503 R 0 R 153,253 R 153,253

R 610,240 - R 610,739 R 0 R 162,443 R 162,443 R 0 R 155,693 R 155,693 R 0 R 153,443 R 153,443

R 610,740 - R 611,239 R 0 R 162,633 R 162,633 R 0 R 155,883 R 155,883 R 0 R 153,633 R 153,633

R 611,240 - R 611,739 R 0 R 162,823 R 162,823 R 0 R 156,073 R 156,073 R 0 R 153,823 R 153,823

R 611,740 - R 612,239 R 0 R 163,013 R 163,013 R 0 R 156,263 R 156,263 R 0 R 154,013 R 154,013

R 612,240 - R 612,739 R 0 R 163,203 R 163,203 R 0 R 156,453 R 156,453 R 0 R 154,203 R 154,203

R 612,740 - R 613,239 R 0 R 163,393 R 163,393 R 0 R 156,643 R 156,643 R 0 R 154,393 R 154,393

R 613,240 - R 613,739 R 0 R 163,583 R 163,583 R 0 R 156,833 R 156,833 R 0 R 154,583 R 154,583

R 613,740 - R 614,239 R 0 R 163,773 R 163,773 R 0 R 157,023 R 157,023 R 0 R 154,773 R 154,773

R 614,240 - R 614,739 R 0 R 163,963 R 163,963 R 0 R 157,213 R 157,213 R 0 R 154,963 R 154,963

R 614,740 - R 615,239 R 0 R 164,153 R 164,153 R 0 R 157,403 R 157,403 R 0 R 155,153 R 155,153

R 615,240 - R 615,739 R 0 R 164,343 R 164,343 R 0 R 157,593 R 157,593 R 0 R 155,343 R 155,343

R 615,740 - R 616,239 R 0 R 164,533 R 164,533 R 0 R 157,783 R 157,783 R 0 R 155,533 R 155,533

R 616,240 - R 616,739 R 0 R 164,723 R 164,723 R 0 R 157,973 R 157,973 R 0 R 155,723 R 155,723

R 616,740 - R 617,239 R 0 R 164,913 R 164,913 R 0 R 158,163 R 158,163 R 0 R 155,913 R 155,913

R 617,240 - R 617,739 R 0 R 165,103 R 165,103 R 0 R 158,353 R 158,353 R 0 R 156,103 R 156,103

R 617,740 - R 618,239 R 0 R 165,293 R 165,293 R 0 R 158,543 R 158,543 R 0 R 156,293 R 156,293

R 618,240 - R 618,739 R 0 R 165,483 R 165,483 R 0 R 158,733 R 158,733 R 0 R 156,483 R 156,483

R 618,740 - R 619,239 R 0 R 165,673 R 165,673 R 0 R 158,923 R 158,923 R 0 R 156,673 R 156,673

R 619,240 - R 619,739 R 0 R 165,863 R 165,863 R 0 R 159,113 R 159,113 R 0 R 156,863 R 156,863

R 619,740 - R 620,239 R 0 R 166,053 R 166,053 R 0 R 159,303 R 159,303 R 0 R 157,053 R 157,053

R 620,240 - R 620,739 R 0 R 166,243 R 166,243 R 0 R 159,493 R 159,493 R 0 R 157,243 R 157,243

R 620,740 - R 621,239 R 0 R 166,433 R 166,433 R 0 R 159,683 R 159,683 R 0 R 157,433 R 157,433

R 621,240 - R 621,739 R 0 R 166,623 R 166,623 R 0 R 159,873 R 159,873 R 0 R 157,623 R 157,623

R 621,740 - R 622,239 R 0 R 166,813 R 166,813 R 0 R 160,063 R 160,063 R 0 R 157,813 R 157,813

R 622,240 - R 622,739 R 0 R 167,003 R 167,003 R 0 R 160,253 R 160,253 R 0 R 158,003 R 158,003

R 622,740 - R 623,239 R 0 R 167,193 R 167,193 R 0 R 160,443 R 160,443 R 0 R 158,193 R 158,193

R 623,240 - R 623,739 R 0 R 167,383 R 167,383 R 0 R 160,633 R 160,633 R 0 R 158,383 R 158,383

R 623,740 - R 624,239 R 0 R 167,573 R 167,573 R 0 R 160,823 R 160,823 R 0 R 158,573 R 158,573

R 624,240 - R 624,739 R 0 R 167,763 R 167,763 R 0 R 161,013 R 161,013 R 0 R 158,763 R 158,763

R 624,740 - R 625,239 R 0 R 167,953 R 167,953 R 0 R 161,203 R 161,203 R 0 R 158,953 R 158,953

R 625,240 - R 625,739 R 0 R 168,143 R 168,143 R 0 R 161,393 R 161,393 R 0 R 159,143 R 159,143

R 625,740 - R 626,239 R 0 R 168,333 R 168,333 R 0 R 161,583 R 161,583 R 0 R 159,333 R 159,333

R 626,240 - R 626,739 R 0 R 168,523 R 168,523 R 0 R 161,773 R 161,773 R 0 R 159,523 R 159,523

R 626,740 - R 627,239 R 0 R 168,713 R 168,713 R 0 R 161,963 R 161,963 R 0 R 159,713 R 159,713

R 627,240 - R 627,739 R 0 R 168,903 R 168,903 R 0 R 162,153 R 162,153 R 0 R 159,903 R 159,903

R 627,740 - R 628,239 R 0 R 169,093 R 169,093 R 0 R 162,343 R 162,343 R 0 R 160,093 R 160,093

R 628,240 - R 628,739 R 0 R 169,283 R 169,283 R 0 R 162,533 R 162,533 R 0 R 160,283 R 160,283

R 628,740 - R 629,239 R 0 R 169,473 R 169,473 R 0 R 162,723 R 162,723 R 0 R 160,473 R 160,473

R 629,240 - R 629,739 R 0 R 169,663 R 169,663 R 0 R 162,913 R 162,913 R 0 R 160,663 R 160,663

R 629,740 - R 630,239 R 0 R 169,853 R 169,853 R 0 R 163,103 R 163,103 R 0 R 160,853 R 160,853

R 630,240 - R 630,739 R 0 R 170,043 R 170,043 R 0 R 163,293 R 163,293 R 0 R 161,043 R 161,043

R 630,740 - R 631,239 R 0 R 170,233 R 170,233 R 0 R 163,483 R 163,483 R 0 R 161,233 R 161,233

R 606,240 - R 631,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 49 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 631,240 - R 631,739 R 0 R 170,423 R 170,423 R 0 R 163,673 R 163,673 R 0 R 161,423 R 161,423

R 631,740 - R 632,239 R 0 R 170,613 R 170,613 R 0 R 163,863 R 163,863 R 0 R 161,613 R 161,613

R 632,240 - R 632,739 R 0 R 170,803 R 170,803 R 0 R 164,053 R 164,053 R 0 R 161,803 R 161,803

R 632,740 - R 633,239 R 0 R 170,993 R 170,993 R 0 R 164,243 R 164,243 R 0 R 161,993 R 161,993

R 633,240 - R 633,739 R 0 R 171,183 R 171,183 R 0 R 164,433 R 164,433 R 0 R 162,183 R 162,183

R 633,740 - R 634,239 R 0 R 171,373 R 171,373 R 0 R 164,623 R 164,623 R 0 R 162,373 R 162,373

R 634,240 - R 634,739 R 0 R 171,563 R 171,563 R 0 R 164,813 R 164,813 R 0 R 162,563 R 162,563

R 634,740 - R 635,239 R 0 R 171,753 R 171,753 R 0 R 165,003 R 165,003 R 0 R 162,753 R 162,753

R 635,240 - R 635,739 R 0 R 171,943 R 171,943 R 0 R 165,193 R 165,193 R 0 R 162,943 R 162,943

R 635,740 - R 636,239 R 0 R 172,133 R 172,133 R 0 R 165,383 R 165,383 R 0 R 163,133 R 163,133

R 636,240 - R 636,739 R 0 R 172,323 R 172,323 R 0 R 165,573 R 165,573 R 0 R 163,323 R 163,323

R 636,740 - R 637,239 R 0 R 172,513 R 172,513 R 0 R 165,763 R 165,763 R 0 R 163,513 R 163,513

R 637,240 - R 637,739 R 0 R 172,703 R 172,703 R 0 R 165,953 R 165,953 R 0 R 163,703 R 163,703

R 637,740 - R 638,239 R 0 R 172,893 R 172,893 R 0 R 166,143 R 166,143 R 0 R 163,893 R 163,893

R 638,240 - R 638,739 R 0 R 173,083 R 173,083 R 0 R 166,333 R 166,333 R 0 R 164,083 R 164,083

R 638,740 - R 639,239 R 0 R 173,281 R 173,281 R 0 R 166,531 R 166,531 R 0 R 164,281 R 164,281

R 639,240 - R 639,739 R 0 R 173,481 R 173,481 R 0 R 166,731 R 166,731 R 0 R 164,481 R 164,481

R 639,740 - R 640,239 R 0 R 173,681 R 173,681 R 0 R 166,931 R 166,931 R 0 R 164,681 R 164,681

R 640,240 - R 640,739 R 0 R 173,881 R 173,881 R 0 R 167,131 R 167,131 R 0 R 164,881 R 164,881

R 640,740 - R 641,239 R 0 R 174,081 R 174,081 R 0 R 167,331 R 167,331 R 0 R 165,081 R 165,081

R 641,240 - R 641,739 R 0 R 174,281 R 174,281 R 0 R 167,531 R 167,531 R 0 R 165,281 R 165,281

R 641,740 - R 642,239 R 0 R 174,481 R 174,481 R 0 R 167,731 R 167,731 R 0 R 165,481 R 165,481

R 642,240 - R 642,739 R 0 R 174,681 R 174,681 R 0 R 167,931 R 167,931 R 0 R 165,681 R 165,681

R 642,740 - R 643,239 R 0 R 174,881 R 174,881 R 0 R 168,131 R 168,131 R 0 R 165,881 R 165,881

R 643,240 - R 643,739 R 0 R 175,081 R 175,081 R 0 R 168,331 R 168,331 R 0 R 166,081 R 166,081

R 643,740 - R 644,239 R 0 R 175,281 R 175,281 R 0 R 168,531 R 168,531 R 0 R 166,281 R 166,281

R 644,240 - R 644,739 R 0 R 175,481 R 175,481 R 0 R 168,731 R 168,731 R 0 R 166,481 R 166,481

R 644,740 - R 645,239 R 0 R 175,681 R 175,681 R 0 R 168,931 R 168,931 R 0 R 166,681 R 166,681

R 645,240 - R 645,739 R 0 R 175,881 R 175,881 R 0 R 169,131 R 169,131 R 0 R 166,881 R 166,881

R 645,740 - R 646,239 R 0 R 176,081 R 176,081 R 0 R 169,331 R 169,331 R 0 R 167,081 R 167,081

R 646,240 - R 646,739 R 0 R 176,281 R 176,281 R 0 R 169,531 R 169,531 R 0 R 167,281 R 167,281

R 646,740 - R 647,239 R 0 R 176,481 R 176,481 R 0 R 169,731 R 169,731 R 0 R 167,481 R 167,481

R 647,240 - R 647,739 R 0 R 176,681 R 176,681 R 0 R 169,931 R 169,931 R 0 R 167,681 R 167,681

R 647,740 - R 648,239 R 0 R 176,881 R 176,881 R 0 R 170,131 R 170,131 R 0 R 167,881 R 167,881

R 648,240 - R 648,739 R 0 R 177,081 R 177,081 R 0 R 170,331 R 170,331 R 0 R 168,081 R 168,081

R 648,740 - R 649,239 R 0 R 177,281 R 177,281 R 0 R 170,531 R 170,531 R 0 R 168,281 R 168,281

R 649,240 - R 649,739 R 0 R 177,481 R 177,481 R 0 R 170,731 R 170,731 R 0 R 168,481 R 168,481

R 649,740 - R 650,239 R 0 R 177,681 R 177,681 R 0 R 170,931 R 170,931 R 0 R 168,681 R 168,681

R 650,240 - R 650,739 R 0 R 177,881 R 177,881 R 0 R 171,131 R 171,131 R 0 R 168,881 R 168,881

R 650,740 - R 651,239 R 0 R 178,081 R 178,081 R 0 R 171,331 R 171,331 R 0 R 169,081 R 169,081

R 651,240 - R 651,739 R 0 R 178,281 R 178,281 R 0 R 171,531 R 171,531 R 0 R 169,281 R 169,281

R 651,740 - R 652,239 R 0 R 178,481 R 178,481 R 0 R 171,731 R 171,731 R 0 R 169,481 R 169,481

R 652,240 - R 652,739 R 0 R 178,681 R 178,681 R 0 R 171,931 R 171,931 R 0 R 169,681 R 169,681

R 652,740 - R 653,239 R 0 R 178,881 R 178,881 R 0 R 172,131 R 172,131 R 0 R 169,881 R 169,881

R 653,240 - R 653,739 R 0 R 179,081 R 179,081 R 0 R 172,331 R 172,331 R 0 R 170,081 R 170,081

R 653,740 - R 654,239 R 0 R 179,281 R 179,281 R 0 R 172,531 R 172,531 R 0 R 170,281 R 170,281

R 654,240 - R 654,739 R 0 R 179,481 R 179,481 R 0 R 172,731 R 172,731 R 0 R 170,481 R 170,481

R 654,740 - R 655,239 R 0 R 179,681 R 179,681 R 0 R 172,931 R 172,931 R 0 R 170,681 R 170,681

R 655,240 - R 655,739 R 0 R 179,881 R 179,881 R 0 R 173,131 R 173,131 R 0 R 170,881 R 170,881

R 655,740 - R 656,239 R 0 R 180,081 R 180,081 R 0 R 173,331 R 173,331 R 0 R 171,081 R 171,081

R 631,240 - R 656,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 50 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 656,240 - R 656,739 R 0 R 180,281 R 180,281 R 0 R 173,531 R 173,531 R 0 R 171,281 R 171,281

R 656,740 - R 657,239 R 0 R 180,481 R 180,481 R 0 R 173,731 R 173,731 R 0 R 171,481 R 171,481

R 657,240 - R 657,739 R 0 R 180,681 R 180,681 R 0 R 173,931 R 173,931 R 0 R 171,681 R 171,681

R 657,740 - R 658,239 R 0 R 180,881 R 180,881 R 0 R 174,131 R 174,131 R 0 R 171,881 R 171,881

R 658,240 - R 658,739 R 0 R 181,081 R 181,081 R 0 R 174,331 R 174,331 R 0 R 172,081 R 172,081

R 658,740 - R 659,239 R 0 R 181,281 R 181,281 R 0 R 174,531 R 174,531 R 0 R 172,281 R 172,281

R 659,240 - R 659,739 R 0 R 181,481 R 181,481 R 0 R 174,731 R 174,731 R 0 R 172,481 R 172,481

R 659,740 - R 660,239 R 0 R 181,681 R 181,681 R 0 R 174,931 R 174,931 R 0 R 172,681 R 172,681

R 660,240 - R 660,739 R 0 R 181,881 R 181,881 R 0 R 175,131 R 175,131 R 0 R 172,881 R 172,881

R 660,740 - R 661,239 R 0 R 182,081 R 182,081 R 0 R 175,331 R 175,331 R 0 R 173,081 R 173,081

R 661,240 - R 661,739 R 0 R 182,281 R 182,281 R 0 R 175,531 R 175,531 R 0 R 173,281 R 173,281

R 661,740 - R 662,239 R 0 R 182,481 R 182,481 R 0 R 175,731 R 175,731 R 0 R 173,481 R 173,481

R 662,240 - R 662,739 R 0 R 182,681 R 182,681 R 0 R 175,931 R 175,931 R 0 R 173,681 R 173,681

R 662,740 - R 663,239 R 0 R 182,881 R 182,881 R 0 R 176,131 R 176,131 R 0 R 173,881 R 173,881

R 663,240 - R 663,739 R 0 R 183,081 R 183,081 R 0 R 176,331 R 176,331 R 0 R 174,081 R 174,081

R 663,740 - R 664,239 R 0 R 183,281 R 183,281 R 0 R 176,531 R 176,531 R 0 R 174,281 R 174,281

R 664,240 - R 664,739 R 0 R 183,481 R 183,481 R 0 R 176,731 R 176,731 R 0 R 174,481 R 174,481

R 664,740 - R 665,239 R 0 R 183,681 R 183,681 R 0 R 176,931 R 176,931 R 0 R 174,681 R 174,681

R 665,240 - R 665,739 R 0 R 183,881 R 183,881 R 0 R 177,131 R 177,131 R 0 R 174,881 R 174,881

R 665,740 - R 666,239 R 0 R 184,081 R 184,081 R 0 R 177,331 R 177,331 R 0 R 175,081 R 175,081

R 666,240 - R 666,739 R 0 R 184,281 R 184,281 R 0 R 177,531 R 177,531 R 0 R 175,281 R 175,281

R 666,740 - R 667,239 R 0 R 184,481 R 184,481 R 0 R 177,731 R 177,731 R 0 R 175,481 R 175,481

R 667,240 - R 667,739 R 0 R 184,681 R 184,681 R 0 R 177,931 R 177,931 R 0 R 175,681 R 175,681

R 667,740 - R 668,239 R 0 R 184,881 R 184,881 R 0 R 178,131 R 178,131 R 0 R 175,881 R 175,881

R 668,240 - R 668,739 R 0 R 185,081 R 185,081 R 0 R 178,331 R 178,331 R 0 R 176,081 R 176,081

R 668,740 - R 669,239 R 0 R 185,281 R 185,281 R 0 R 178,531 R 178,531 R 0 R 176,281 R 176,281

R 669,240 - R 669,739 R 0 R 185,481 R 185,481 R 0 R 178,731 R 178,731 R 0 R 176,481 R 176,481

R 669,740 - R 670,239 R 0 R 185,681 R 185,681 R 0 R 178,931 R 178,931 R 0 R 176,681 R 176,681

R 670,240 - R 670,739 R 0 R 185,881 R 185,881 R 0 R 179,131 R 179,131 R 0 R 176,881 R 176,881

R 670,740 - R 671,239 R 0 R 186,081 R 186,081 R 0 R 179,331 R 179,331 R 0 R 177,081 R 177,081

R 671,240 - R 671,739 R 0 R 186,281 R 186,281 R 0 R 179,531 R 179,531 R 0 R 177,281 R 177,281

R 671,740 - R 672,239 R 0 R 186,481 R 186,481 R 0 R 179,731 R 179,731 R 0 R 177,481 R 177,481

R 672,240 - R 672,739 R 0 R 186,681 R 186,681 R 0 R 179,931 R 179,931 R 0 R 177,681 R 177,681

R 672,740 - R 673,239 R 0 R 186,881 R 186,881 R 0 R 180,131 R 180,131 R 0 R 177,881 R 177,881

R 673,240 - R 673,739 R 0 R 187,081 R 187,081 R 0 R 180,331 R 180,331 R 0 R 178,081 R 178,081

R 673,740 - R 674,239 R 0 R 187,281 R 187,281 R 0 R 180,531 R 180,531 R 0 R 178,281 R 178,281

R 674,240 - R 674,739 R 0 R 187,481 R 187,481 R 0 R 180,731 R 180,731 R 0 R 178,481 R 178,481

R 674,740 - R 675,239 R 0 R 187,681 R 187,681 R 0 R 180,931 R 180,931 R 0 R 178,681 R 178,681

R 675,240 - R 675,739 R 0 R 187,881 R 187,881 R 0 R 181,131 R 181,131 R 0 R 178,881 R 178,881

R 675,740 - R 676,239 R 0 R 188,081 R 188,081 R 0 R 181,331 R 181,331 R 0 R 179,081 R 179,081

R 676,240 - R 676,739 R 0 R 188,281 R 188,281 R 0 R 181,531 R 181,531 R 0 R 179,281 R 179,281

R 676,740 - R 677,239 R 0 R 188,481 R 188,481 R 0 R 181,731 R 181,731 R 0 R 179,481 R 179,481

R 677,240 - R 677,739 R 0 R 188,681 R 188,681 R 0 R 181,931 R 181,931 R 0 R 179,681 R 179,681

R 677,740 - R 678,239 R 0 R 188,881 R 188,881 R 0 R 182,131 R 182,131 R 0 R 179,881 R 179,881

R 678,240 - R 678,739 R 0 R 189,081 R 189,081 R 0 R 182,331 R 182,331 R 0 R 180,081 R 180,081

R 678,740 - R 679,239 R 0 R 189,281 R 189,281 R 0 R 182,531 R 182,531 R 0 R 180,281 R 180,281

R 679,240 - R 679,739 R 0 R 189,481 R 189,481 R 0 R 182,731 R 182,731 R 0 R 180,481 R 180,481

R 679,740 - R 680,239 R 0 R 189,681 R 189,681 R 0 R 182,931 R 182,931 R 0 R 180,681 R 180,681

R 680,240 - R 680,739 R 0 R 189,881 R 189,881 R 0 R 183,131 R 183,131 R 0 R 180,881 R 180,881

R 680,740 - R 681,239 R 0 R 190,081 R 190,081 R 0 R 183,331 R 183,331 R 0 R 181,081 R 181,081

R 656,240 - R 681,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 51 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 681,240 - R 681,739 R 0 R 190,281 R 190,281 R 0 R 183,531 R 183,531 R 0 R 181,281 R 181,281

R 681,740 - R 682,239 R 0 R 190,481 R 190,481 R 0 R 183,731 R 183,731 R 0 R 181,481 R 181,481

R 682,240 - R 682,739 R 0 R 190,681 R 190,681 R 0 R 183,931 R 183,931 R 0 R 181,681 R 181,681

R 682,740 - R 683,239 R 0 R 190,881 R 190,881 R 0 R 184,131 R 184,131 R 0 R 181,881 R 181,881

R 683,240 - R 683,739 R 0 R 191,081 R 191,081 R 0 R 184,331 R 184,331 R 0 R 182,081 R 182,081

R 683,740 - R 684,239 R 0 R 191,281 R 191,281 R 0 R 184,531 R 184,531 R 0 R 182,281 R 182,281

R 684,240 - R 684,739 R 0 R 191,481 R 191,481 R 0 R 184,731 R 184,731 R 0 R 182,481 R 182,481

R 684,740 - R 685,239 R 0 R 191,681 R 191,681 R 0 R 184,931 R 184,931 R 0 R 182,681 R 182,681

R 685,240 - R 685,739 R 0 R 191,881 R 191,881 R 0 R 185,131 R 185,131 R 0 R 182,881 R 182,881

R 685,740 - R 686,239 R 0 R 192,081 R 192,081 R 0 R 185,331 R 185,331 R 0 R 183,081 R 183,081

R 686,240 - R 686,739 R 0 R 192,281 R 192,281 R 0 R 185,531 R 185,531 R 0 R 183,281 R 183,281

R 686,740 - R 687,239 R 0 R 192,481 R 192,481 R 0 R 185,731 R 185,731 R 0 R 183,481 R 183,481

R 687,240 - R 687,739 R 0 R 192,681 R 192,681 R 0 R 185,931 R 185,931 R 0 R 183,681 R 183,681

R 687,740 - R 688,239 R 0 R 192,881 R 192,881 R 0 R 186,131 R 186,131 R 0 R 183,881 R 183,881

R 688,240 - R 688,739 R 0 R 193,081 R 193,081 R 0 R 186,331 R 186,331 R 0 R 184,081 R 184,081

R 688,740 - R 689,239 R 0 R 193,281 R 193,281 R 0 R 186,531 R 186,531 R 0 R 184,281 R 184,281

R 689,240 - R 689,739 R 0 R 193,481 R 193,481 R 0 R 186,731 R 186,731 R 0 R 184,481 R 184,481

R 689,740 - R 690,239 R 0 R 193,681 R 193,681 R 0 R 186,931 R 186,931 R 0 R 184,681 R 184,681

R 690,240 - R 690,739 R 0 R 193,881 R 193,881 R 0 R 187,131 R 187,131 R 0 R 184,881 R 184,881

R 690,740 - R 691,239 R 0 R 194,081 R 194,081 R 0 R 187,331 R 187,331 R 0 R 185,081 R 185,081

R 691,240 - R 691,739 R 0 R 194,281 R 194,281 R 0 R 187,531 R 187,531 R 0 R 185,281 R 185,281

R 691,740 - R 692,239 R 0 R 194,481 R 194,481 R 0 R 187,731 R 187,731 R 0 R 185,481 R 185,481

R 692,240 - R 692,739 R 0 R 194,681 R 194,681 R 0 R 187,931 R 187,931 R 0 R 185,681 R 185,681

R 692,740 - R 693,239 R 0 R 194,881 R 194,881 R 0 R 188,131 R 188,131 R 0 R 185,881 R 185,881

R 693,240 - R 693,739 R 0 R 195,081 R 195,081 R 0 R 188,331 R 188,331 R 0 R 186,081 R 186,081

R 693,740 - R 694,239 R 0 R 195,281 R 195,281 R 0 R 188,531 R 188,531 R 0 R 186,281 R 186,281

R 694,240 - R 694,739 R 0 R 195,481 R 195,481 R 0 R 188,731 R 188,731 R 0 R 186,481 R 186,481

R 694,740 - R 695,239 R 0 R 195,681 R 195,681 R 0 R 188,931 R 188,931 R 0 R 186,681 R 186,681

R 695,240 - R 695,739 R 0 R 195,881 R 195,881 R 0 R 189,131 R 189,131 R 0 R 186,881 R 186,881

R 695,740 - R 696,239 R 0 R 196,081 R 196,081 R 0 R 189,331 R 189,331 R 0 R 187,081 R 187,081

R 696,240 - R 696,739 R 0 R 196,281 R 196,281 R 0 R 189,531 R 189,531 R 0 R 187,281 R 187,281

R 696,740 - R 697,239 R 0 R 196,481 R 196,481 R 0 R 189,731 R 189,731 R 0 R 187,481 R 187,481

R 697,240 - R 697,739 R 0 R 196,681 R 196,681 R 0 R 189,931 R 189,931 R 0 R 187,681 R 187,681

R 697,740 - R 698,239 R 0 R 196,881 R 196,881 R 0 R 190,131 R 190,131 R 0 R 187,881 R 187,881

R 698,240 - R 698,739 R 0 R 197,081 R 197,081 R 0 R 190,331 R 190,331 R 0 R 188,081 R 188,081

R 698,740 - R 699,239 R 0 R 197,281 R 197,281 R 0 R 190,531 R 190,531 R 0 R 188,281 R 188,281

R 699,240 - R 699,739 R 0 R 197,481 R 197,481 R 0 R 190,731 R 190,731 R 0 R 188,481 R 188,481

R 699,740 - R 700,239 R 0 R 197,681 R 197,681 R 0 R 190,931 R 190,931 R 0 R 188,681 R 188,681

R 700,240 - R 700,739 R 0 R 197,881 R 197,881 R 0 R 191,131 R 191,131 R 0 R 188,881 R 188,881

R 700,740 - R 701,239 R 0 R 198,081 R 198,081 R 0 R 191,331 R 191,331 R 0 R 189,081 R 189,081

R 701,240 - R 701,739 R 0 R 198,281 R 198,281 R 0 R 191,531 R 191,531 R 0 R 189,281 R 189,281

R 701,740 - R 702,239 R 0 R 198,481 R 198,481 R 0 R 191,731 R 191,731 R 0 R 189,481 R 189,481

R 702,240 - R 702,739 R 0 R 198,681 R 198,681 R 0 R 191,931 R 191,931 R 0 R 189,681 R 189,681

R 702,740 - R 703,239 R 0 R 198,881 R 198,881 R 0 R 192,131 R 192,131 R 0 R 189,881 R 189,881

R 703,240 - R 703,739 R 0 R 199,081 R 199,081 R 0 R 192,331 R 192,331 R 0 R 190,081 R 190,081

R 703,740 - R 704,239 R 0 R 199,281 R 199,281 R 0 R 192,531 R 192,531 R 0 R 190,281 R 190,281

R 704,240 - R 704,739 R 0 R 199,481 R 199,481 R 0 R 192,731 R 192,731 R 0 R 190,481 R 190,481

R 704,740 - R 705,239 R 0 R 199,681 R 199,681 R 0 R 192,931 R 192,931 R 0 R 190,681 R 190,681

R 705,240 - R 705,739 R 0 R 199,881 R 199,881 R 0 R 193,131 R 193,131 R 0 R 190,881 R 190,881

R 705,740 - R 706,239 R 0 R 200,081 R 200,081 R 0 R 193,331 R 193,331 R 0 R 191,081 R 191,081

R 681,240 - R 706,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 52 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 706,240 - R 706,739 R 0 R 200,281 R 200,281 R 0 R 193,531 R 193,531 R 0 R 191,281 R 191,281

R 706,740 - R 707,239 R 0 R 200,481 R 200,481 R 0 R 193,731 R 193,731 R 0 R 191,481 R 191,481

R 707,240 - R 707,739 R 0 R 200,681 R 200,681 R 0 R 193,931 R 193,931 R 0 R 191,681 R 191,681

R 707,740 - R 708,239 R 0 R 200,881 R 200,881 R 0 R 194,131 R 194,131 R 0 R 191,881 R 191,881

R 708,240 - R 708,739 R 0 R 201,081 R 201,081 R 0 R 194,331 R 194,331 R 0 R 192,081 R 192,081

R 708,740 - R 709,239 R 0 R 201,281 R 201,281 R 0 R 194,531 R 194,531 R 0 R 192,281 R 192,281

R 709,240 - R 709,739 R 0 R 201,481 R 201,481 R 0 R 194,731 R 194,731 R 0 R 192,481 R 192,481

R 709,740 - R 710,239 R 0 R 201,681 R 201,681 R 0 R 194,931 R 194,931 R 0 R 192,681 R 192,681

R 710,240 - R 710,739 R 0 R 201,881 R 201,881 R 0 R 195,131 R 195,131 R 0 R 192,881 R 192,881

R 710,740 - R 711,239 R 0 R 202,081 R 202,081 R 0 R 195,331 R 195,331 R 0 R 193,081 R 193,081

R 711,240 - R 711,739 R 0 R 202,281 R 202,281 R 0 R 195,531 R 195,531 R 0 R 193,281 R 193,281

R 711,740 - R 712,239 R 0 R 202,481 R 202,481 R 0 R 195,731 R 195,731 R 0 R 193,481 R 193,481

R 712,240 - R 712,739 R 0 R 202,681 R 202,681 R 0 R 195,931 R 195,931 R 0 R 193,681 R 193,681

R 712,740 - R 713,239 R 0 R 202,881 R 202,881 R 0 R 196,131 R 196,131 R 0 R 193,881 R 193,881

R 713,240 - R 713,739 R 0 R 203,081 R 203,081 R 0 R 196,331 R 196,331 R 0 R 194,081 R 194,081

R 713,740 - R 714,239 R 0 R 203,281 R 203,281 R 0 R 196,531 R 196,531 R 0 R 194,281 R 194,281

R 714,240 - R 714,739 R 0 R 203,481 R 203,481 R 0 R 196,731 R 196,731 R 0 R 194,481 R 194,481

R 714,740 - R 715,239 R 0 R 203,681 R 203,681 R 0 R 196,931 R 196,931 R 0 R 194,681 R 194,681

R 715,240 - R 715,739 R 0 R 203,881 R 203,881 R 0 R 197,131 R 197,131 R 0 R 194,881 R 194,881

R 715,740 - R 716,239 R 0 R 204,081 R 204,081 R 0 R 197,331 R 197,331 R 0 R 195,081 R 195,081

R 716,240 - R 716,739 R 0 R 204,281 R 204,281 R 0 R 197,531 R 197,531 R 0 R 195,281 R 195,281

R 716,740 - R 717,239 R 0 R 204,481 R 204,481 R 0 R 197,731 R 197,731 R 0 R 195,481 R 195,481

R 717,240 - R 717,739 R 0 R 204,681 R 204,681 R 0 R 197,931 R 197,931 R 0 R 195,681 R 195,681

R 717,740 - R 718,239 R 0 R 204,881 R 204,881 R 0 R 198,131 R 198,131 R 0 R 195,881 R 195,881

R 718,240 - R 718,739 R 0 R 205,081 R 205,081 R 0 R 198,331 R 198,331 R 0 R 196,081 R 196,081

R 718,740 - R 719,239 R 0 R 205,281 R 205,281 R 0 R 198,531 R 198,531 R 0 R 196,281 R 196,281

R 719,240 - R 719,739 R 0 R 205,481 R 205,481 R 0 R 198,731 R 198,731 R 0 R 196,481 R 196,481

R 719,740 - R 720,239 R 0 R 205,681 R 205,681 R 0 R 198,931 R 198,931 R 0 R 196,681 R 196,681

R 720,240 - R 720,739 R 0 R 205,881 R 205,881 R 0 R 199,131 R 199,131 R 0 R 196,881 R 196,881

R 720,740 - R 721,239 R 0 R 206,081 R 206,081 R 0 R 199,331 R 199,331 R 0 R 197,081 R 197,081

R 721,240 - R 721,739 R 0 R 206,281 R 206,281 R 0 R 199,531 R 199,531 R 0 R 197,281 R 197,281

R 721,740 - R 722,239 R 0 R 206,481 R 206,481 R 0 R 199,731 R 199,731 R 0 R 197,481 R 197,481

R 722,240 - R 722,739 R 0 R 206,681 R 206,681 R 0 R 199,931 R 199,931 R 0 R 197,681 R 197,681

R 722,740 - R 723,239 R 0 R 206,881 R 206,881 R 0 R 200,131 R 200,131 R 0 R 197,881 R 197,881

R 723,240 - R 723,739 R 0 R 207,081 R 207,081 R 0 R 200,331 R 200,331 R 0 R 198,081 R 198,081

R 723,740 - R 724,239 R 0 R 207,281 R 207,281 R 0 R 200,531 R 200,531 R 0 R 198,281 R 198,281

R 724,240 - R 724,739 R 0 R 207,481 R 207,481 R 0 R 200,731 R 200,731 R 0 R 198,481 R 198,481

R 724,740 - R 725,239 R 0 R 207,681 R 207,681 R 0 R 200,931 R 200,931 R 0 R 198,681 R 198,681

R 725,240 - R 725,739 R 0 R 207,881 R 207,881 R 0 R 201,131 R 201,131 R 0 R 198,881 R 198,881

R 725,740 - R 726,239 R 0 R 208,081 R 208,081 R 0 R 201,331 R 201,331 R 0 R 199,081 R 199,081

R 726,240 - R 726,739 R 0 R 208,281 R 208,281 R 0 R 201,531 R 201,531 R 0 R 199,281 R 199,281

R 726,740 - R 727,239 R 0 R 208,481 R 208,481 R 0 R 201,731 R 201,731 R 0 R 199,481 R 199,481

R 727,240 - R 727,739 R 0 R 208,681 R 208,681 R 0 R 201,931 R 201,931 R 0 R 199,681 R 199,681

R 727,740 - R 728,239 R 0 R 208,881 R 208,881 R 0 R 202,131 R 202,131 R 0 R 199,881 R 199,881

R 728,240 - R 728,739 R 0 R 209,081 R 209,081 R 0 R 202,331 R 202,331 R 0 R 200,081 R 200,081

R 728,740 - R 729,239 R 0 R 209,281 R 209,281 R 0 R 202,531 R 202,531 R 0 R 200,281 R 200,281

R 729,240 - R 729,739 R 0 R 209,481 R 209,481 R 0 R 202,731 R 202,731 R 0 R 200,481 R 200,481

R 729,740 - R 730,239 R 0 R 209,681 R 209,681 R 0 R 202,931 R 202,931 R 0 R 200,681 R 200,681

R 730,240 - R 730,739 R 0 R 209,881 R 209,881 R 0 R 203,131 R 203,131 R 0 R 200,881 R 200,881

R 730,740 - R 731,239 R 0 R 210,081 R 210,081 R 0 R 203,331 R 203,331 R 0 R 201,081 R 201,081

R 706,240 - R 731,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 53 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 731,240 - R 731,739 R 0 R 210,281 R 210,281 R 0 R 203,531 R 203,531 R 0 R 201,281 R 201,281

R 731,740 - R 732,239 R 0 R 210,481 R 210,481 R 0 R 203,731 R 203,731 R 0 R 201,481 R 201,481

R 732,240 - R 732,739 R 0 R 210,681 R 210,681 R 0 R 203,931 R 203,931 R 0 R 201,681 R 201,681

R 732,740 - R 733,239 R 0 R 210,881 R 210,881 R 0 R 204,131 R 204,131 R 0 R 201,881 R 201,881

R 733,240 - R 733,739 R 0 R 211,081 R 211,081 R 0 R 204,331 R 204,331 R 0 R 202,081 R 202,081

R 733,740 - R 734,239 R 0 R 211,281 R 211,281 R 0 R 204,531 R 204,531 R 0 R 202,281 R 202,281

R 734,240 - R 734,739 R 0 R 211,481 R 211,481 R 0 R 204,731 R 204,731 R 0 R 202,481 R 202,481

R 734,740 - R 735,239 R 0 R 211,681 R 211,681 R 0 R 204,931 R 204,931 R 0 R 202,681 R 202,681

R 735,240 - R 735,739 R 0 R 211,881 R 211,881 R 0 R 205,131 R 205,131 R 0 R 202,881 R 202,881

R 735,740 - R 736,239 R 0 R 212,081 R 212,081 R 0 R 205,331 R 205,331 R 0 R 203,081 R 203,081

R 736,240 - R 736,739 R 0 R 212,281 R 212,281 R 0 R 205,531 R 205,531 R 0 R 203,281 R 203,281

R 736,740 - R 737,239 R 0 R 212,481 R 212,481 R 0 R 205,731 R 205,731 R 0 R 203,481 R 203,481

R 737,240 - R 737,739 R 0 R 212,681 R 212,681 R 0 R 205,931 R 205,931 R 0 R 203,681 R 203,681

R 737,740 - R 738,239 R 0 R 212,881 R 212,881 R 0 R 206,131 R 206,131 R 0 R 203,881 R 203,881

R 738,240 - R 738,739 R 0 R 213,081 R 213,081 R 0 R 206,331 R 206,331 R 0 R 204,081 R 204,081

R 738,740 - R 739,239 R 0 R 213,281 R 213,281 R 0 R 206,531 R 206,531 R 0 R 204,281 R 204,281

R 739,240 - R 739,739 R 0 R 213,481 R 213,481 R 0 R 206,731 R 206,731 R 0 R 204,481 R 204,481

R 739,740 - R 740,239 R 0 R 213,681 R 213,681 R 0 R 206,931 R 206,931 R 0 R 204,681 R 204,681

R 740,240 - R 740,739 R 0 R 213,881 R 213,881 R 0 R 207,131 R 207,131 R 0 R 204,881 R 204,881

R 740,740 - R 741,239 R 0 R 214,081 R 214,081 R 0 R 207,331 R 207,331 R 0 R 205,081 R 205,081

R 741,240 - R 741,739 R 0 R 214,281 R 214,281 R 0 R 207,531 R 207,531 R 0 R 205,281 R 205,281

R 741,740 - R 742,239 R 0 R 214,481 R 214,481 R 0 R 207,731 R 207,731 R 0 R 205,481 R 205,481

R 742,240 - R 742,739 R 0 R 214,681 R 214,681 R 0 R 207,931 R 207,931 R 0 R 205,681 R 205,681

R 742,740 - R 743,239 R 0 R 214,881 R 214,881 R 0 R 208,131 R 208,131 R 0 R 205,881 R 205,881

R 743,240 - R 743,739 R 0 R 215,081 R 215,081 R 0 R 208,331 R 208,331 R 0 R 206,081 R 206,081

R 743,740 - R 744,239 R 0 R 215,281 R 215,281 R 0 R 208,531 R 208,531 R 0 R 206,281 R 206,281

R 744,240 - R 744,739 R 0 R 215,481 R 215,481 R 0 R 208,731 R 208,731 R 0 R 206,481 R 206,481

R 744,740 - R 745,239 R 0 R 215,681 R 215,681 R 0 R 208,931 R 208,931 R 0 R 206,681 R 206,681

R 745,240 - R 745,739 R 0 R 215,881 R 215,881 R 0 R 209,131 R 209,131 R 0 R 206,881 R 206,881

R 745,740 - R 746,239 R 0 R 216,081 R 216,081 R 0 R 209,331 R 209,331 R 0 R 207,081 R 207,081

R 746,240 - R 746,739 R 0 R 216,281 R 216,281 R 0 R 209,531 R 209,531 R 0 R 207,281 R 207,281

R 746,740 - R 747,239 R 0 R 216,481 R 216,481 R 0 R 209,731 R 209,731 R 0 R 207,481 R 207,481

R 747,240 - R 747,739 R 0 R 216,681 R 216,681 R 0 R 209,931 R 209,931 R 0 R 207,681 R 207,681

R 747,740 - R 748,239 R 0 R 216,881 R 216,881 R 0 R 210,131 R 210,131 R 0 R 207,881 R 207,881

R 748,240 - R 748,739 R 0 R 217,081 R 217,081 R 0 R 210,331 R 210,331 R 0 R 208,081 R 208,081

R 748,740 - R 749,239 R 0 R 217,281 R 217,281 R 0 R 210,531 R 210,531 R 0 R 208,281 R 208,281

R 749,240 - R 749,739 R 0 R 217,481 R 217,481 R 0 R 210,731 R 210,731 R 0 R 208,481 R 208,481

R 749,740 - R 750,239 R 0 R 217,681 R 217,681 R 0 R 210,931 R 210,931 R 0 R 208,681 R 208,681

R 750,240 - R 750,739 R 0 R 217,881 R 217,881 R 0 R 211,131 R 211,131 R 0 R 208,881 R 208,881

R 750,740 - R 751,239 R 0 R 218,081 R 218,081 R 0 R 211,331 R 211,331 R 0 R 209,081 R 209,081

R 751,240 - R 751,739 R 0 R 218,281 R 218,281 R 0 R 211,531 R 211,531 R 0 R 209,281 R 209,281

R 751,740 - R 752,239 R 0 R 218,481 R 218,481 R 0 R 211,731 R 211,731 R 0 R 209,481 R 209,481

R 752,240 - R 752,739 R 0 R 218,681 R 218,681 R 0 R 211,931 R 211,931 R 0 R 209,681 R 209,681

R 752,740 - R 753,239 R 0 R 218,881 R 218,881 R 0 R 212,131 R 212,131 R 0 R 209,881 R 209,881

R 753,240 - R 753,739 R 0 R 219,081 R 219,081 R 0 R 212,331 R 212,331 R 0 R 210,081 R 210,081

R 753,740 - R 754,239 R 0 R 219,281 R 219,281 R 0 R 212,531 R 212,531 R 0 R 210,281 R 210,281

R 754,240 - R 754,739 R 0 R 219,481 R 219,481 R 0 R 212,731 R 212,731 R 0 R 210,481 R 210,481

R 754,740 - R 755,239 R 0 R 219,681 R 219,681 R 0 R 212,931 R 212,931 R 0 R 210,681 R 210,681

R 755,240 - R 755,739 R 0 R 219,881 R 219,881 R 0 R 213,131 R 213,131 R 0 R 210,881 R 210,881

R 755,740 - R 756,239 R 0 R 220,081 R 220,081 R 0 R 213,331 R 213,331 R 0 R 211,081 R 211,081

R 731,240 - R 756,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 54 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 756,240 - R 756,739 R 0 R 220,281 R 220,281 R 0 R 213,531 R 213,531 R 0 R 211,281 R 211,281

R 756,740 - R 757,239 R 0 R 220,481 R 220,481 R 0 R 213,731 R 213,731 R 0 R 211,481 R 211,481

R 757,240 - R 757,739 R 0 R 220,681 R 220,681 R 0 R 213,931 R 213,931 R 0 R 211,681 R 211,681

R 757,740 - R 758,239 R 0 R 220,881 R 220,881 R 0 R 214,131 R 214,131 R 0 R 211,881 R 211,881

R 758,240 - R 758,739 R 0 R 221,081 R 221,081 R 0 R 214,331 R 214,331 R 0 R 212,081 R 212,081

R 758,740 - R 759,239 R 0 R 221,281 R 221,281 R 0 R 214,531 R 214,531 R 0 R 212,281 R 212,281

R 759,240 - R 759,739 R 0 R 221,481 R 221,481 R 0 R 214,731 R 214,731 R 0 R 212,481 R 212,481

R 759,740 - R 760,239 R 0 R 221,681 R 221,681 R 0 R 214,931 R 214,931 R 0 R 212,681 R 212,681

R 760,240 - R 760,739 R 0 R 221,881 R 221,881 R 0 R 215,131 R 215,131 R 0 R 212,881 R 212,881

R 760,740 - R 761,239 R 0 R 222,081 R 222,081 R 0 R 215,331 R 215,331 R 0 R 213,081 R 213,081

R 761,240 - R 761,739 R 0 R 222,281 R 222,281 R 0 R 215,531 R 215,531 R 0 R 213,281 R 213,281

R 761,740 - R 762,239 R 0 R 222,481 R 222,481 R 0 R 215,731 R 215,731 R 0 R 213,481 R 213,481

R 762,240 - R 762,739 R 0 R 222,681 R 222,681 R 0 R 215,931 R 215,931 R 0 R 213,681 R 213,681

R 762,740 - R 763,239 R 0 R 222,881 R 222,881 R 0 R 216,131 R 216,131 R 0 R 213,881 R 213,881

R 763,240 - R 763,739 R 0 R 223,081 R 223,081 R 0 R 216,331 R 216,331 R 0 R 214,081 R 214,081

R 763,740 - R 764,239 R 0 R 223,281 R 223,281 R 0 R 216,531 R 216,531 R 0 R 214,281 R 214,281

R 764,240 - R 764,739 R 0 R 223,481 R 223,481 R 0 R 216,731 R 216,731 R 0 R 214,481 R 214,481

R 764,740 - R 765,239 R 0 R 223,681 R 223,681 R 0 R 216,931 R 216,931 R 0 R 214,681 R 214,681

R 765,240 - R 765,739 R 0 R 223,881 R 223,881 R 0 R 217,131 R 217,131 R 0 R 214,881 R 214,881

R 765,740 - R 766,239 R 0 R 224,081 R 224,081 R 0 R 217,331 R 217,331 R 0 R 215,081 R 215,081

R 766,240 - R 766,739 R 0 R 224,281 R 224,281 R 0 R 217,531 R 217,531 R 0 R 215,281 R 215,281

R 766,740 - R 767,239 R 0 R 224,481 R 224,481 R 0 R 217,731 R 217,731 R 0 R 215,481 R 215,481

R 767,240 - R 767,739 R 0 R 224,681 R 224,681 R 0 R 217,931 R 217,931 R 0 R 215,681 R 215,681

R 767,740 - R 768,239 R 0 R 224,881 R 224,881 R 0 R 218,131 R 218,131 R 0 R 215,881 R 215,881

R 768,240 - R 768,739 R 0 R 225,081 R 225,081 R 0 R 218,331 R 218,331 R 0 R 216,081 R 216,081

R 768,740 - R 769,239 R 0 R 225,281 R 225,281 R 0 R 218,531 R 218,531 R 0 R 216,281 R 216,281

R 769,240 - R 769,739 R 0 R 225,481 R 225,481 R 0 R 218,731 R 218,731 R 0 R 216,481 R 216,481

R 769,740 - R 770,239 R 0 R 225,681 R 225,681 R 0 R 218,931 R 218,931 R 0 R 216,681 R 216,681

R 770,240 - R 770,739 R 0 R 225,881 R 225,881 R 0 R 219,131 R 219,131 R 0 R 216,881 R 216,881

R 770,740 - R 771,239 R 0 R 226,081 R 226,081 R 0 R 219,331 R 219,331 R 0 R 217,081 R 217,081

R 771,240 - R 771,739 R 0 R 226,281 R 226,281 R 0 R 219,531 R 219,531 R 0 R 217,281 R 217,281

R 771,740 - R 772,239 R 0 R 226,481 R 226,481 R 0 R 219,731 R 219,731 R 0 R 217,481 R 217,481

R 772,240 - R 772,739 R 0 R 226,681 R 226,681 R 0 R 219,931 R 219,931 R 0 R 217,681 R 217,681

R 772,740 - R 773,239 R 0 R 226,881 R 226,881 R 0 R 220,131 R 220,131 R 0 R 217,881 R 217,881

R 773,240 - R 773,739 R 0 R 227,081 R 227,081 R 0 R 220,331 R 220,331 R 0 R 218,081 R 218,081

R 773,740 - R 774,239 R 0 R 227,281 R 227,281 R 0 R 220,531 R 220,531 R 0 R 218,281 R 218,281

R 774,240 - R 774,739 R 0 R 227,481 R 227,481 R 0 R 220,731 R 220,731 R 0 R 218,481 R 218,481

R 774,740 - R 775,239 R 0 R 227,681 R 227,681 R 0 R 220,931 R 220,931 R 0 R 218,681 R 218,681

R 775,240 - R 775,739 R 0 R 227,881 R 227,881 R 0 R 221,131 R 221,131 R 0 R 218,881 R 218,881

R 775,740 - R 776,239 R 0 R 228,081 R 228,081 R 0 R 221,331 R 221,331 R 0 R 219,081 R 219,081

R 776,240 - R 776,739 R 0 R 228,281 R 228,281 R 0 R 221,531 R 221,531 R 0 R 219,281 R 219,281

R 776,740 - R 777,239 R 0 R 228,481 R 228,481 R 0 R 221,731 R 221,731 R 0 R 219,481 R 219,481

R 777,240 - R 777,739 R 0 R 228,681 R 228,681 R 0 R 221,931 R 221,931 R 0 R 219,681 R 219,681

R 777,740 - R 778,239 R 0 R 228,881 R 228,881 R 0 R 222,131 R 222,131 R 0 R 219,881 R 219,881

R 778,240 - R 778,739 R 0 R 229,081 R 229,081 R 0 R 222,331 R 222,331 R 0 R 220,081 R 220,081

R 778,740 - R 779,239 R 0 R 229,281 R 229,281 R 0 R 222,531 R 222,531 R 0 R 220,281 R 220,281

R 779,240 - R 779,739 R 0 R 229,481 R 229,481 R 0 R 222,731 R 222,731 R 0 R 220,481 R 220,481

R 779,740 - R 780,239 R 0 R 229,681 R 229,681 R 0 R 222,931 R 222,931 R 0 R 220,681 R 220,681

R 780,240 - R 780,739 R 0 R 229,881 R 229,881 R 0 R 223,131 R 223,131 R 0 R 220,881 R 220,881

R 780,740 - R 781,239 R 0 R 230,081 R 230,081 R 0 R 223,331 R 223,331 R 0 R 221,081 R 221,081

R 756,240 - R 781,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 55 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 781,240 - R 781,739 R 0 R 230,281 R 230,281 R 0 R 223,531 R 223,531 R 0 R 221,281 R 221,281

R 781,740 - R 782,239 R 0 R 230,481 R 230,481 R 0 R 223,731 R 223,731 R 0 R 221,481 R 221,481

R 782,240 - R 782,739 R 0 R 230,681 R 230,681 R 0 R 223,931 R 223,931 R 0 R 221,681 R 221,681

R 782,740 - R 783,239 R 0 R 230,881 R 230,881 R 0 R 224,131 R 224,131 R 0 R 221,881 R 221,881

R 783,240 - R 783,739 R 0 R 231,081 R 231,081 R 0 R 224,331 R 224,331 R 0 R 222,081 R 222,081

R 783,740 - R 784,239 R 0 R 231,281 R 231,281 R 0 R 224,531 R 224,531 R 0 R 222,281 R 222,281

R 784,240 - R 784,739 R 0 R 231,481 R 231,481 R 0 R 224,731 R 224,731 R 0 R 222,481 R 222,481

R 784,740 - R 785,239 R 0 R 231,681 R 231,681 R 0 R 224,931 R 224,931 R 0 R 222,681 R 222,681

R 785,240 - R 785,739 R 0 R 231,881 R 231,881 R 0 R 225,131 R 225,131 R 0 R 222,881 R 222,881

R 785,740 - R 786,239 R 0 R 232,081 R 232,081 R 0 R 225,331 R 225,331 R 0 R 223,081 R 223,081

R 786,240 - R 786,739 R 0 R 232,281 R 232,281 R 0 R 225,531 R 225,531 R 0 R 223,281 R 223,281

R 786,740 - R 787,239 R 0 R 232,481 R 232,481 R 0 R 225,731 R 225,731 R 0 R 223,481 R 223,481

R 787,240 - R 787,739 R 0 R 232,681 R 232,681 R 0 R 225,931 R 225,931 R 0 R 223,681 R 223,681

R 787,740 - R 788,239 R 0 R 232,881 R 232,881 R 0 R 226,131 R 226,131 R 0 R 223,881 R 223,881

R 788,240 - R 788,739 R 0 R 233,081 R 233,081 R 0 R 226,331 R 226,331 R 0 R 224,081 R 224,081

R 788,740 - R 789,239 R 0 R 233,281 R 233,281 R 0 R 226,531 R 226,531 R 0 R 224,281 R 224,281

R 789,240 - R 789,739 R 0 R 233,481 R 233,481 R 0 R 226,731 R 226,731 R 0 R 224,481 R 224,481

R 789,740 - R 790,239 R 0 R 233,681 R 233,681 R 0 R 226,931 R 226,931 R 0 R 224,681 R 224,681

R 790,240 - R 790,739 R 0 R 233,881 R 233,881 R 0 R 227,131 R 227,131 R 0 R 224,881 R 224,881

R 790,740 - R 791,239 R 0 R 234,081 R 234,081 R 0 R 227,331 R 227,331 R 0 R 225,081 R 225,081

R 791,240 - R 791,739 R 0 R 234,281 R 234,281 R 0 R 227,531 R 227,531 R 0 R 225,281 R 225,281

R 791,740 - R 792,239 R 0 R 234,481 R 234,481 R 0 R 227,731 R 227,731 R 0 R 225,481 R 225,481

R 792,240 - R 792,739 R 0 R 234,681 R 234,681 R 0 R 227,931 R 227,931 R 0 R 225,681 R 225,681

R 792,740 - R 793,239 R 0 R 234,881 R 234,881 R 0 R 228,131 R 228,131 R 0 R 225,881 R 225,881

R 793,240 - R 793,739 R 0 R 235,081 R 235,081 R 0 R 228,331 R 228,331 R 0 R 226,081 R 226,081

R 793,740 - R 794,239 R 0 R 235,281 R 235,281 R 0 R 228,531 R 228,531 R 0 R 226,281 R 226,281

R 794,240 - R 794,739 R 0 R 235,481 R 235,481 R 0 R 228,731 R 228,731 R 0 R 226,481 R 226,481

R 794,740 - R 795,239 R 0 R 235,681 R 235,681 R 0 R 228,931 R 228,931 R 0 R 226,681 R 226,681

R 795,240 - R 795,739 R 0 R 235,881 R 235,881 R 0 R 229,131 R 229,131 R 0 R 226,881 R 226,881

R 795,740 - R 796,239 R 0 R 236,081 R 236,081 R 0 R 229,331 R 229,331 R 0 R 227,081 R 227,081

R 796,240 - R 796,739 R 0 R 236,281 R 236,281 R 0 R 229,531 R 229,531 R 0 R 227,281 R 227,281

R 796,740 - R 797,239 R 0 R 236,481 R 236,481 R 0 R 229,731 R 229,731 R 0 R 227,481 R 227,481

R 797,240 - R 797,739 R 0 R 236,681 R 236,681 R 0 R 229,931 R 229,931 R 0 R 227,681 R 227,681

R 797,740 - R 798,239 R 0 R 236,881 R 236,881 R 0 R 230,131 R 230,131 R 0 R 227,881 R 227,881

R 798,240 - R 798,739 R 0 R 237,081 R 237,081 R 0 R 230,331 R 230,331 R 0 R 228,081 R 228,081

R 798,740 - R 799,239 R 0 R 237,281 R 237,281 R 0 R 230,531 R 230,531 R 0 R 228,281 R 228,281

R 799,240 - R 799,739 R 0 R 237,481 R 237,481 R 0 R 230,731 R 230,731 R 0 R 228,481 R 228,481

R 799,740 - R 800,239 R 0 R 237,681 R 237,681 R 0 R 230,931 R 230,931 R 0 R 228,681 R 228,681

R 800,240 - R 800,739 R 0 R 237,881 R 237,881 R 0 R 231,131 R 231,131 R 0 R 228,881 R 228,881

R 800,740 - R 801,239 R 0 R 238,081 R 238,081 R 0 R 231,331 R 231,331 R 0 R 229,081 R 229,081

R 801,240 - R 801,739 R 0 R 238,281 R 238,281 R 0 R 231,531 R 231,531 R 0 R 229,281 R 229,281

R 801,740 - R 802,239 R 0 R 238,481 R 238,481 R 0 R 231,731 R 231,731 R 0 R 229,481 R 229,481

R 802,240 - R 802,739 R 0 R 238,681 R 238,681 R 0 R 231,931 R 231,931 R 0 R 229,681 R 229,681

R 802,740 - R 803,239 R 0 R 238,881 R 238,881 R 0 R 232,131 R 232,131 R 0 R 229,881 R 229,881

R 803,240 - R 803,739 R 0 R 239,081 R 239,081 R 0 R 232,331 R 232,331 R 0 R 230,081 R 230,081

R 803,740 - R 804,239 R 0 R 239,281 R 239,281 R 0 R 232,531 R 232,531 R 0 R 230,281 R 230,281

R 804,240 - R 804,739 R 0 R 239,481 R 239,481 R 0 R 232,731 R 232,731 R 0 R 230,481 R 230,481

R 804,740 - R 805,239 R 0 R 239,681 R 239,681 R 0 R 232,931 R 232,931 R 0 R 230,681 R 230,681

R 805,240 - R 805,739 R 0 R 239,881 R 239,881 R 0 R 233,131 R 233,131 R 0 R 230,881 R 230,881

R 805,740 - R 806,239 R 0 R 240,081 R 240,081 R 0 R 233,331 R 233,331 R 0 R 231,081 R 231,081

R 781,240 - R 806,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 56 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 806,240 - R 806,739 R 0 R 240,281 R 240,281 R 0 R 233,531 R 233,531 R 0 R 231,281 R 231,281

R 806,740 - R 807,239 R 0 R 240,481 R 240,481 R 0 R 233,731 R 233,731 R 0 R 231,481 R 231,481

R 807,240 - R 807,739 R 0 R 240,681 R 240,681 R 0 R 233,931 R 233,931 R 0 R 231,681 R 231,681

R 807,740 - R 808,239 R 0 R 240,881 R 240,881 R 0 R 234,131 R 234,131 R 0 R 231,881 R 231,881

R 808,240 - R 808,739 R 0 R 241,081 R 241,081 R 0 R 234,331 R 234,331 R 0 R 232,081 R 232,081

R 808,740 - R 809,239 R 0 R 241,281 R 241,281 R 0 R 234,531 R 234,531 R 0 R 232,281 R 232,281

R 809,240 - R 809,739 R 0 R 241,481 R 241,481 R 0 R 234,731 R 234,731 R 0 R 232,481 R 232,481

R 809,740 - R 810,239 R 0 R 241,681 R 241,681 R 0 R 234,931 R 234,931 R 0 R 232,681 R 232,681

R 810,240 - R 810,739 R 0 R 241,881 R 241,881 R 0 R 235,131 R 235,131 R 0 R 232,881 R 232,881

R 810,740 - R 811,239 R 0 R 242,081 R 242,081 R 0 R 235,331 R 235,331 R 0 R 233,081 R 233,081

R 811,240 - R 811,739 R 0 R 242,281 R 242,281 R 0 R 235,531 R 235,531 R 0 R 233,281 R 233,281

R 811,740 - R 812,239 R 0 R 242,481 R 242,481 R 0 R 235,731 R 235,731 R 0 R 233,481 R 233,481

R 812,240 - R 812,739 R 0 R 242,681 R 242,681 R 0 R 235,931 R 235,931 R 0 R 233,681 R 233,681

R 812,740 - R 813,239 R 0 R 242,881 R 242,881 R 0 R 236,131 R 236,131 R 0 R 233,881 R 233,881

R 813,240 - R 813,739 R 0 R 243,081 R 243,081 R 0 R 236,331 R 236,331 R 0 R 234,081 R 234,081

R 813,740 - R 814,239 R 0 R 243,281 R 243,281 R 0 R 236,531 R 236,531 R 0 R 234,281 R 234,281

R 814,240 - R 814,739 R 0 R 243,481 R 243,481 R 0 R 236,731 R 236,731 R 0 R 234,481 R 234,481

R 814,740 - R 815,239 R 0 R 243,681 R 243,681 R 0 R 236,931 R 236,931 R 0 R 234,681 R 234,681

R 815,240 - R 815,739 R 0 R 243,881 R 243,881 R 0 R 237,131 R 237,131 R 0 R 234,881 R 234,881

R 815,740 - R 816,239 R 0 R 244,081 R 244,081 R 0 R 237,331 R 237,331 R 0 R 235,081 R 235,081

R 816,240 - R 816,739 R 0 R 244,281 R 244,281 R 0 R 237,531 R 237,531 R 0 R 235,281 R 235,281

R 816,740 - R 817,239 R 0 R 244,481 R 244,481 R 0 R 237,731 R 237,731 R 0 R 235,481 R 235,481

R 817,240 - R 817,739 R 0 R 244,681 R 244,681 R 0 R 237,931 R 237,931 R 0 R 235,681 R 235,681

R 817,740 - R 818,239 R 0 R 244,881 R 244,881 R 0 R 238,131 R 238,131 R 0 R 235,881 R 235,881

R 818,240 - R 818,739 R 0 R 245,081 R 245,081 R 0 R 238,331 R 238,331 R 0 R 236,081 R 236,081

R 818,740 - R 819,239 R 0 R 245,281 R 245,281 R 0 R 238,531 R 238,531 R 0 R 236,281 R 236,281

R 819,240 - R 819,739 R 0 R 245,481 R 245,481 R 0 R 238,731 R 238,731 R 0 R 236,481 R 236,481

R 819,740 - R 820,239 R 0 R 245,681 R 245,681 R 0 R 238,931 R 238,931 R 0 R 236,681 R 236,681

R 820,240 - R 820,739 R 0 R 245,881 R 245,881 R 0 R 239,131 R 239,131 R 0 R 236,881 R 236,881

R 820,740 - R 821,239 R 0 R 246,081 R 246,081 R 0 R 239,331 R 239,331 R 0 R 237,081 R 237,081

R 821,240 - R 821,739 R 0 R 246,281 R 246,281 R 0 R 239,531 R 239,531 R 0 R 237,281 R 237,281

R 821,740 - R 822,239 R 0 R 246,481 R 246,481 R 0 R 239,731 R 239,731 R 0 R 237,481 R 237,481

R 822,240 - R 822,739 R 0 R 246,681 R 246,681 R 0 R 239,931 R 239,931 R 0 R 237,681 R 237,681

R 822,740 - R 823,239 R 0 R 246,881 R 246,881 R 0 R 240,131 R 240,131 R 0 R 237,881 R 237,881

R 823,240 - R 823,739 R 0 R 247,081 R 247,081 R 0 R 240,331 R 240,331 R 0 R 238,081 R 238,081

R 823,740 - R 824,239 R 0 R 247,281 R 247,281 R 0 R 240,531 R 240,531 R 0 R 238,281 R 238,281

R 824,240 - R 824,739 R 0 R 247,481 R 247,481 R 0 R 240,731 R 240,731 R 0 R 238,481 R 238,481

R 824,740 - R 825,239 R 0 R 247,681 R 247,681 R 0 R 240,931 R 240,931 R 0 R 238,681 R 238,681

R 825,240 - R 825,739 R 0 R 247,881 R 247,881 R 0 R 241,131 R 241,131 R 0 R 238,881 R 238,881

R 825,740 - R 826,239 R 0 R 248,081 R 248,081 R 0 R 241,331 R 241,331 R 0 R 239,081 R 239,081

R 826,240 - R 826,739 R 0 R 248,281 R 248,281 R 0 R 241,531 R 241,531 R 0 R 239,281 R 239,281

R 826,740 - R 827,239 R 0 R 248,481 R 248,481 R 0 R 241,731 R 241,731 R 0 R 239,481 R 239,481

R 827,240 - R 827,739 R 0 R 248,681 R 248,681 R 0 R 241,931 R 241,931 R 0 R 239,681 R 239,681

R 827,740 - R 828,239 R 0 R 248,881 R 248,881 R 0 R 242,131 R 242,131 R 0 R 239,881 R 239,881

R 828,240 - R 828,739 R 0 R 249,081 R 249,081 R 0 R 242,331 R 242,331 R 0 R 240,081 R 240,081

R 828,740 - R 829,239 R 0 R 249,281 R 249,281 R 0 R 242,531 R 242,531 R 0 R 240,281 R 240,281

R 829,240 - R 829,739 R 0 R 249,481 R 249,481 R 0 R 242,731 R 242,731 R 0 R 240,481 R 240,481

R 829,740 - R 830,239 R 0 R 249,681 R 249,681 R 0 R 242,931 R 242,931 R 0 R 240,681 R 240,681

R 830,240 - R 830,739 R 0 R 249,881 R 249,881 R 0 R 243,131 R 243,131 R 0 R 240,881 R 240,881

R 830,740 - R 831,239 R 0 R 250,081 R 250,081 R 0 R 243,331 R 243,331 R 0 R 241,081 R 241,081

R 806,240 - R 831,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 57 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 831,240 - R 831,739 R 0 R 250,281 R 250,281 R 0 R 243,531 R 243,531 R 0 R 241,281 R 241,281

R 831,740 - R 832,239 R 0 R 250,481 R 250,481 R 0 R 243,731 R 243,731 R 0 R 241,481 R 241,481

R 832,240 - R 832,739 R 0 R 250,681 R 250,681 R 0 R 243,931 R 243,931 R 0 R 241,681 R 241,681

R 832,740 - R 833,239 R 0 R 250,881 R 250,881 R 0 R 244,131 R 244,131 R 0 R 241,881 R 241,881

R 833,240 - R 833,739 R 0 R 251,081 R 251,081 R 0 R 244,331 R 244,331 R 0 R 242,081 R 242,081

R 833,740 - R 834,239 R 0 R 251,281 R 251,281 R 0 R 244,531 R 244,531 R 0 R 242,281 R 242,281

R 834,240 - R 834,739 R 0 R 251,481 R 251,481 R 0 R 244,731 R 244,731 R 0 R 242,481 R 242,481

R 834,740 - R 835,239 R 0 R 251,681 R 251,681 R 0 R 244,931 R 244,931 R 0 R 242,681 R 242,681

R 835,240 - R 835,739 R 0 R 251,881 R 251,881 R 0 R 245,131 R 245,131 R 0 R 242,881 R 242,881

R 835,740 - R 836,239 R 0 R 252,081 R 252,081 R 0 R 245,331 R 245,331 R 0 R 243,081 R 243,081

R 836,240 - R 836,739 R 0 R 252,281 R 252,281 R 0 R 245,531 R 245,531 R 0 R 243,281 R 243,281

R 836,740 - R 837,239 R 0 R 252,481 R 252,481 R 0 R 245,731 R 245,731 R 0 R 243,481 R 243,481

R 837,240 - R 837,739 R 0 R 252,681 R 252,681 R 0 R 245,931 R 245,931 R 0 R 243,681 R 243,681

R 837,740 - R 838,239 R 0 R 252,881 R 252,881 R 0 R 246,131 R 246,131 R 0 R 243,881 R 243,881

R 838,240 - R 838,739 R 0 R 253,081 R 253,081 R 0 R 246,331 R 246,331 R 0 R 244,081 R 244,081

R 838,740 - R 839,239 R 0 R 253,281 R 253,281 R 0 R 246,531 R 246,531 R 0 R 244,281 R 244,281

R 839,240 - R 839,739 R 0 R 253,481 R 253,481 R 0 R 246,731 R 246,731 R 0 R 244,481 R 244,481

R 839,740 - R 840,239 R 0 R 253,681 R 253,681 R 0 R 246,931 R 246,931 R 0 R 244,681 R 244,681

R 840,240 - R 840,739 R 0 R 253,881 R 253,881 R 0 R 247,131 R 247,131 R 0 R 244,881 R 244,881

R 840,740 - R 841,239 R 0 R 254,081 R 254,081 R 0 R 247,331 R 247,331 R 0 R 245,081 R 245,081

R 841,240 - R 841,739 R 0 R 254,281 R 254,281 R 0 R 247,531 R 247,531 R 0 R 245,281 R 245,281

R 841,740 - R 842,239 R 0 R 254,481 R 254,481 R 0 R 247,731 R 247,731 R 0 R 245,481 R 245,481

R 842,240 - R 842,739 R 0 R 254,681 R 254,681 R 0 R 247,931 R 247,931 R 0 R 245,681 R 245,681

R 842,740 - R 843,239 R 0 R 254,881 R 254,881 R 0 R 248,131 R 248,131 R 0 R 245,881 R 245,881

R 843,240 - R 843,739 R 0 R 255,081 R 255,081 R 0 R 248,331 R 248,331 R 0 R 246,081 R 246,081

R 843,740 - R 844,239 R 0 R 255,281 R 255,281 R 0 R 248,531 R 248,531 R 0 R 246,281 R 246,281

R 844,240 - R 844,739 R 0 R 255,481 R 255,481 R 0 R 248,731 R 248,731 R 0 R 246,481 R 246,481

R 844,740 - R 845,239 R 0 R 255,681 R 255,681 R 0 R 248,931 R 248,931 R 0 R 246,681 R 246,681

R 845,240 - R 845,739 R 0 R 255,881 R 255,881 R 0 R 249,131 R 249,131 R 0 R 246,881 R 246,881

R 845,740 - R 846,239 R 0 R 256,081 R 256,081 R 0 R 249,331 R 249,331 R 0 R 247,081 R 247,081

R 846,240 - R 846,739 R 0 R 256,281 R 256,281 R 0 R 249,531 R 249,531 R 0 R 247,281 R 247,281

R 846,740 - R 847,239 R 0 R 256,481 R 256,481 R 0 R 249,731 R 249,731 R 0 R 247,481 R 247,481

R 847,240 - R 847,739 R 0 R 256,681 R 256,681 R 0 R 249,931 R 249,931 R 0 R 247,681 R 247,681

R 847,740 - R 848,239 R 0 R 256,881 R 256,881 R 0 R 250,131 R 250,131 R 0 R 247,881 R 247,881

R 848,240 - R 848,739 R 0 R 257,081 R 257,081 R 0 R 250,331 R 250,331 R 0 R 248,081 R 248,081

R 848,740 - R 849,239 R 0 R 257,281 R 257,281 R 0 R 250,531 R 250,531 R 0 R 248,281 R 248,281

R 849,240 - R 849,739 R 0 R 257,481 R 257,481 R 0 R 250,731 R 250,731 R 0 R 248,481 R 248,481

R 849,740 - R 850,239 R 0 R 257,681 R 257,681 R 0 R 250,931 R 250,931 R 0 R 248,681 R 248,681

R 850,240 - R 850,739 R 0 R 257,881 R 257,881 R 0 R 251,131 R 251,131 R 0 R 248,881 R 248,881

R 850,740 - R 851,239 R 0 R 258,081 R 258,081 R 0 R 251,331 R 251,331 R 0 R 249,081 R 249,081

R 851,240 - R 851,739 R 0 R 258,281 R 258,281 R 0 R 251,531 R 251,531 R 0 R 249,281 R 249,281

R 851,740 - R 852,239 R 0 R 258,481 R 258,481 R 0 R 251,731 R 251,731 R 0 R 249,481 R 249,481

R 852,240 - R 852,739 R 0 R 258,681 R 258,681 R 0 R 251,931 R 251,931 R 0 R 249,681 R 249,681

R 852,740 - R 853,239 R 0 R 258,881 R 258,881 R 0 R 252,131 R 252,131 R 0 R 249,881 R 249,881

R 853,240 - R 853,739 R 0 R 259,081 R 259,081 R 0 R 252,331 R 252,331 R 0 R 250,081 R 250,081

R 853,740 - R 854,239 R 0 R 259,281 R 259,281 R 0 R 252,531 R 252,531 R 0 R 250,281 R 250,281

R 854,240 - R 854,739 R 0 R 259,481 R 259,481 R 0 R 252,731 R 252,731 R 0 R 250,481 R 250,481

R 854,740 - R 855,239 R 0 R 259,681 R 259,681 R 0 R 252,931 R 252,931 R 0 R 250,681 R 250,681

R 855,240 - R 855,739 R 0 R 259,881 R 259,881 R 0 R 253,131 R 253,131 R 0 R 250,881 R 250,881

R 855,740 - R 856,239 R 0 R 260,081 R 260,081 R 0 R 253,331 R 253,331 R 0 R 251,081 R 251,081

R 831,240 - R 856,239

TABLE D

EFFECTIVE DATE 2013.03.01

ANNUAL TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A04

Revision: 5 Page 58 of 58

ANNUAL DEDUCTION TABLES

Remuneration

Persons under 65 Persons 65 to 74 Persons over 75

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE PAYE

TOTAL

SITE +PAYE

SITE + PAYE SITE + PAYE

R 856,240 - R 856,989 R 0 R 260,331 R 260,331 R 0 R 253,581 R 253,581 R 0 R 251,331 R 251,331

R 856,990 - R 857,739 R 0 R 260,631 R 260,631 R 0 R 253,881 R 253,881 R 0 R 251,631 R 251,631

R 857,740 - R 858,489 R 0 R 260,931 R 260,931 R 0 R 254,181 R 254,181 R 0 R 251,931 R 251,931

R 858,490 - R 859,239 R 0 R 261,231 R 261,231 R 0 R 254,481 R 254,481 R 0 R 252,231 R 252,231

R 859,240 - R 859,989 R 0 R 261,531 R 261,531 R 0 R 254,781 R 254,781 R 0 R 252,531 R 252,531

R 859,990 - R 860,739 R 0 R 261,831 R 261,831 R 0 R 255,081 R 255,081 R 0 R 252,831 R 252,831

R 860,740 - R 861,489 R 0 R 262,131 R 262,131 R 0 R 255,381 R 255,381 R 0 R 253,131 R 253,131

R 861,490 - R 862,239 R 0 R 262,431 R 262,431 R 0 R 255,681 R 255,681 R 0 R 253,431 R 253,431

R 862,240 - R 862,989 R 0 R 262,731 R 262,731 R 0 R 255,981 R 255,981 R 0 R 253,731 R 253,731

R 862,990 - R 863,739 R 0 R 263,031 R 263,031 R 0 R 256,281 R 256,281 R 0 R 254,031 R 254,031

R 863,740 - R 864,489 R 0 R 263,331 R 263,331 R 0 R 256,581 R 256,581 R 0 R 254,331 R 254,331

R 864,490 - R 865,239 R 0 R 263,631 R 263,631 R 0 R 256,881 R 256,881 R 0 R 254,631 R 254,631

R 865,240 - R 865,989 R 0 R 263,931 R 263,931 R 0 R 257,181 R 257,181 R 0 R 254,931 R 254,931

R 865,990 - R 866,739 R 0 R 264,231 R 264,231 R 0 R 257,481 R 257,481 R 0 R 255,231 R 255,231

R 866,740 - R 867,489 R 0 R 264,531 R 264,531 R 0 R 257,781 R 257,781 R 0 R 255,531 R 255,531

R 867,490 - R 868,239 R 0 R 264,831 R 264,831 R 0 R 258,081 R 258,081 R 0 R 255,831 R 255,831

R 868,240 - R 868,989 R 0 R 265,131 R 265,131 R 0 R 258,381 R 258,381 R 0 R 256,131 R 256,131

R 868,990 - R 869,739 R 0 R 265,431 R 265,431 R 0 R 258,681 R 258,681 R 0 R 256,431 R 256,431

R 869,740 - R 870,489 R 0 R 265,731 R 265,731 R 0 R 258,981 R 258,981 R 0 R 256,731 R 256,731

R 870,490 - R 871,239 R 0 R 266,031 R 266,031 R 0 R 259,281 R 259,281 R 0 R 257,031 R 257,031

R 871,240 - R 871,989 R 0 R 266,331 R 266,331 R 0 R 259,581 R 259,581 R 0 R 257,331 R 257,331

R 871,990 - R 872,739 R 0 R 266,631 R 266,631 R 0 R 259,881 R 259,881 R 0 R 257,631 R 257,631

R 872,740 - R 873,489 R 0 R 266,931 R 266,931 R 0 R 260,181 R 260,181 R 0 R 257,931 R 257,931

R 873,490 - R 874,239 R 0 R 267,231 R 267,231 R 0 R 260,481 R 260,481 R 0 R 258,231 R 258,231

R 874,240 - R 874,989 R 0 R 267,531 R 267,531 R 0 R 260,781 R 260,781 R 0 R 258,531 R 258,531

R 874,990 - R 875,739 R 0 R 267,831 R 267,831 R 0 R 261,081 R 261,081 R 0 R 258,831 R 258,831

R 875,740 - R 876,489 R 0 R 268,131 R 268,131 R 0 R 261,381 R 261,381 R 0 R 259,131 R 259,131

R 876,490 - R 877,239 R 0 R 268,431 R 268,431 R 0 R 261,681 R 261,681 R 0 R 259,431 R 259,431

R 877,240 - R 877,989 R 0 R 268,731 R 268,731 R 0 R 261,981 R 261,981 R 0 R 259,731 R 259,731

R 877,990 - R 878,739 R 0 R 269,031 R 269,031 R 0 R 262,281 R 262,281 R 0 R 260,031 R 260,031

R 878,740 - R 879,489 R 0 R 269,331 R 269,331 R 0 R 262,581 R 262,581 R 0 R 260,331 R 260,331

R 879,490 - R 880,239 R 0 R 269,631 R 269,631 R 0 R 262,881 R 262,881 R 0 R 260,631 R 260,631

R 880,240 - R 880,989 R 0 R 269,931 R 269,931 R 0 R 263,181 R 263,181 R 0 R 260,931 R 260,931

R 880,990 - R 881,739 R 0 R 270,231 R 270,231 R 0 R 263,481 R 263,481 R 0 R 261,231 R 261,231

R 881,740 - R 882,489 R 0 R 270,531 R 270,531 R 0 R 263,781 R 263,781 R 0 R 261,531 R 261,531

R 882,490 - R 883,239 R 0 R 270,831 R 270,831 R 0 R 264,081 R 264,081 R 0 R 261,831 R 261,831

R 883,240 - R 883,989 R 0 R 271,131 R 271,131 R 0 R 264,381 R 264,381 R 0 R 262,131 R 262,131

R 883,990 - R 884,739 R 0 R 271,431 R 271,431 R 0 R 264,681 R 264,681 R 0 R 262,431 R 262,431

R 884,740 - R 885,489 R 0 R 271,731 R 271,731 R 0 R 264,981 R 264,981 R 0 R 262,731 R 262,731

R 885,490 - R 886,239 R 0 R 272,031 R 272,031 R 0 R 265,281 R 265,281 R 0 R 263,031 R 263,031

R 886,240 - R 886,989 R 0 R 272,331 R 272,331 R 0 R 265,581 R 265,581 R 0 R 263,331 R 263,331

R 886,990 - R 887,739 R 0 R 272,631 R 272,631 R 0 R 265,881 R 265,881 R 0 R 263,631 R 263,631

R 887,740 - R 888,489 R 0 R 272,931 R 272,931 R 0 R 266,181 R 266,181 R 0 R 263,931 R 263,931

R 888,490 - R 889,239 R 0 R 273,231 R 273,231 R 0 R 266,481 R 266,481 R 0 R 264,231 R 264,231

R 889,240 - R 889,989 R 0 R 273,531 R 273,531 R 0 R 266,781 R 266,781 R 0 R 264,531 R 264,531

R 856,240 - R 889,989

TABLE D

If the table is inadequate: Add R273,531 (under 65), R266,781 (65 to 74) or R264,531 (over 75) to the result of [40% 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

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 3 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 4 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 5 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 6 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 7 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 8 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 9 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 10 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 11 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 12 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 13 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 14 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 16 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 17 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 18 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 19 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 20 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 21 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 22 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 23 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 24 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 25 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 26 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 27 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 28 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 30 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 31 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 32 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 33 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 34 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 35 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 36 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 37 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 38 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 39 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 40 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 41 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 43 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 44 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 45 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 46 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 47 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 48 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 49 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 50 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 51 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 52 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 53 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 54 R 0 R 0

R 2,587 - R 2,592 R 67,327 R 1 R 0 R 0

R 2,887 - R 2,892 R 75,127 R 55 R 0 R 0

R 0 - R 2,892

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 57 R 0 R 0

R 3,193 - R 3,198 R 83,083 R 111 R 0 R 0

R 2,899 - R 2,904 R 75,439 R 58 R 0 R 0

R 3,199 - R 3,204 R 83,239 R 112 R 0 R 0

R 2,905 - R 2,910 R 75,595 R 59 R 0 R 0

R 3,205 - R 3,210 R 83,395 R 113 R 0 R 0

R 2,911 - R 2,916 R 75,751 R 60 R 0 R 0

R 3,211 - R 3,216 R 83,551 R 114 R 0 R 0

R 2,917 - R 2,922 R 75,907 R 61 R 0 R 0

R 3,217 - R 3,222 R 83,707 R 115 R 0 R 0

R 2,923 - R 2,928 R 76,063 R 62 R 0 R 0

R 3,223 - R 3,228 R 83,863 R 116 R 0 R 0

R 2,929 - R 2,934 R 76,219 R 63 R 0 R 0

R 3,229 - R 3,234 R 84,019 R 117 R 0 R 0

R 2,935 - R 2,940 R 76,375 R 64 R 0 R 0

R 3,235 - R 3,240 R 84,175 R 118 R 0 R 0

R 2,941 - R 2,946 R 76,531 R 65 R 0 R 0

R 3,241 - R 3,246 R 84,331 R 119 R 0 R 0

R 2,947 - R 2,952 R 76,687 R 66 R 0 R 0

R 3,247 - R 3,252 R 84,487 R 120 R 0 R 0

R 2,953 - R 2,958 R 76,843 R 67 R 0 R 0

R 3,253 - R 3,258 R 84,643 R 121 R 0 R 0

R 2,959 - R 2,964 R 76,999 R 68 R 0 R 0

R 3,259 - R 3,264 R 84,799 R 122 R 0 R 0

R 2,965 - R 2,970 R 77,155 R 70 R 0 R 0

R 3,265 - R 3,270 R 84,955 R 124 R 0 R 0

R 2,971 - R 2,976 R 77,311 R 71 R 0 R 0

R 3,271 - R 3,276 R 85,111 R 125 R 0 R 0

R 2,977 - R 2,982 R 77,467 R 72 R 0 R 0

R 3,277 - R 3,282 R 85,267 R 126 R 0 R 0

R 2,983 - R 2,988 R 77,623 R 73 R 0 R 0

R 3,283 - R 3,288 R 85,423 R 127 R 0 R 0

R 2,989 - R 2,994 R 77,779 R 74 R 0 R 0

R 3,289 - R 3,294 R 85,579 R 128 R 0 R 0

R 2,995 - R 3,000 R 77,935 R 75 R 0 R 0

R 3,295 - R 3,300 R 85,735 R 129 R 0 R 0

R 3,001 - R 3,006 R 78,091 R 76 R 0 R 0

R 3,301 - R 3,306 R 85,891 R 130 R 0 R 0

R 3,007 - R 3,012 R 78,247 R 77 R 0 R 0

R 3,307 - R 3,312 R 86,047 R 131 R 0 R 0

R 3,013 - R 3,018 R 78,403 R 78 R 0 R 0

R 3,313 - R 3,318 R 86,203 R 132 R 0 R 0

R 3,019 - R 3,024 R 78,559 R 79 R 0 R 0

R 3,319 - R 3,324 R 86,359 R 133 R 0 R 0

R 3,025 - R 3,030 R 78,715 R 80 R 0 R 0

R 3,325 - R 3,330 R 86,515 R 134 R 0 R 0

R 3,031 - R 3,036 R 78,871 R 81 R 0 R 0

R 3,331 - R 3,336 R 86,671 R 135 R 0 R 0

R 3,037 - R 3,042 R 79,027 R 82 R 0 R 0

R 3,337 - R 3,342 R 86,827 R 136 R 0 R 0

R 3,043 - R 3,048 R 79,183 R 84 R 0 R 0

R 3,343 - R 3,348 R 86,983 R 138 R 0 R 0

R 3,049 - R 3,054 R 79,339 R 85 R 0 R 0

R 3,349 - R 3,354 R 87,139 R 139 R 0 R 0

R 3,055 - R 3,060 R 79,495 R 86 R 0 R 0

R 3,355 - R 3,360 R 87,295 R 140 R 0 R 0

R 3,061 - R 3,066 R 79,651 R 87 R 0 R 0

R 3,361 - R 3,366 R 87,451 R 141 R 0 R 0

R 3,067 - R 3,072 R 79,807 R 88 R 0 R 0

R 3,367 - R 3,372 R 87,607 R 142 R 0 R 0

R 3,073 - R 3,078 R 79,963 R 89 R 0 R 0

R 3,373 - R 3,378 R 87,763 R 143 R 0 R 0

R 3,079 - R 3,084 R 80,119 R 90 R 0 R 0

R 3,379 - R 3,384 R 87,919 R 144 R 0 R 0

R 3,085 - R 3,090 R 80,275 R 91 R 0 R 0

R 3,385 - R 3,390 R 88,075 R 145 R 0 R 0

R 3,091 - R 3,096 R 80,431 R 92 R 0 R 0

R 3,391 - R 3,396 R 88,231 R 146 R 0 R 0

R 3,097 - R 3,102 R 80,587 R 93 R 0 R 0

R 3,397 - R 3,402 R 88,387 R 147 R 0 R 0

R 3,103 - R 3,108 R 80,743 R 94 R 0 R 0

R 3,403 - R 3,408 R 88,543 R 148 R 0 R 0

R 3,109 - R 3,114 R 80,899 R 95 R 0 R 0

R 3,409 - R 3,414 R 88,699 R 149 R 0 R 0

R 3,115 - R 3,120 R 81,055 R 97 R 0 R 0

R 3,415 - R 3,420 R 88,855 R 151 R 0 R 0

R 3,121 - R 3,126 R 81,211 R 98 R 0 R 0

R 3,421 - R 3,426 R 89,011 R 152 R 0 R 0

R 3,127 - R 3,132 R 81,367 R 99 R 0 R 0

R 3,427 - R 3,432 R 89,167 R 153 R 0 R 0

R 3,133 - R 3,138 R 81,523 R 100 R 0 R 0

R 3,433 - R 3,438 R 89,323 R 154 R 0 R 0

R 3,139 - R 3,144 R 81,679 R 101 R 0 R 0

R 3,439 - R 3,444 R 89,479 R 155 R 0 R 0

R 3,145 - R 3,150 R 81,835 R 102 R 0 R 0

R 3,445 - R 3,450 R 89,635 R 156 R 0 R 0

R 3,151 - R 3,156 R 81,991 R 103 R 0 R 0

R 3,451 - R 3,456 R 89,791 R 157 R 0 R 0

R 3,157 - R 3,162 R 82,147 R 104 R 0 R 0

R 3,457 - R 3,462 R 89,947 R 158 R 0 R 0

R 3,163 - R 3,168 R 82,303 R 105 R 0 R 0

R 3,463 - R 3,468 R 90,103 R 159 R 0 R 0

R 3,169 - R 3,174 R 82,459 R 106 R 0 R 0

R 3,469 - R 3,474 R 90,259 R 160 R 0 R 0

R 3,175 - R 3,180 R 82,615 R 107 R 0 R 0

R 3,475 - R 3,480 R 90,415 R 161 R 0 R 0

R 3,181 - R 3,186 R 82,771 R 108 R 0 R 0

R 3,481 - R 3,486 R 90,571 R 162 R 0 R 0

R 3,187 - R 3,192 R 82,927 R 109 R 0 R 0

R 3,487 - R 3,492 R 90,727 R 163 R 0 R 0

R 2,893 - R 3,492

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 165 R 0 R 0

R 3,793 - R 3,798 R 98,683 R 219 R 0 R 0

R 3,499 - R 3,504 R 91,039 R 166 R 0 R 0

R 3,799 - R 3,804 R 98,839 R 220 R 0 R 0

R 3,505 - R 3,510 R 91,195 R 167 R 0 R 0

R 3,805 - R 3,810 R 98,995 R 221 R 0 R 0

R 3,511 - R 3,516 R 91,351 R 168 R 0 R 0

R 3,811 - R 3,816 R 99,151 R 222 R 0 R 0

R 3,517 - R 3,522 R 91,507 R 169 R 0 R 0

R 3,817 - R 3,822 R 99,307 R 223 R 0 R 0

R 3,523 - R 3,528 R 91,663 R 170 R 0 R 0

R 3,823 - R 3,828 R 99,463 R 224 R 0 R 0

R 3,529 - R 3,534 R 91,819 R 171 R 0 R 0

R 3,829 - R 3,834 R 99,619 R 225 R 0 R 0

R 3,535 - R 3,540 R 91,975 R 172 R 0 R 0

R 3,835 - R 3,840 R 99,775 R 226 R 0 R 0

R 3,541 - R 3,546 R 92,131 R 173 R 0 R 0

R 3,841 - R 3,846 R 99,931 R 227 R 0 R 0

R 3,547 - R 3,552 R 92,287 R 174 R 0 R 0

R 3,847 - R 3,852 R 100,087 R 228 R 0 R 0

R 3,553 - R 3,558 R 92,443 R 175 R 0 R 0

R 3,853 - R 3,858 R 100,243 R 229 R 0 R 0

R 3,559 - R 3,564 R 92,599 R 176 R 0 R 0

R 3,859 - R 3,864 R 100,399 R 230 R 0 R 0

R 3,565 - R 3,570 R 92,755 R 178 R 0 R 0

R 3,865 - R 3,870 R 100,555 R 232 R 0 R 0

R 3,571 - R 3,576 R 92,911 R 179 R 0 R 0

R 3,871 - R 3,876 R 100,711 R 233 R 0 R 0

R 3,577 - R 3,582 R 93,067 R 180 R 0 R 0

R 3,877 - R 3,882 R 100,867 R 234 R 0 R 0

R 3,583 - R 3,588 R 93,223 R 181 R 0 R 0

R 3,883 - R 3,888 R 101,023 R 235 R 0 R 0

R 3,589 - R 3,594 R 93,379 R 182 R 0 R 0

R 3,889 - R 3,894 R 101,179 R 236 R 0 R 0

R 3,595 - R 3,600 R 93,535 R 183 R 0 R 0

R 3,895 - R 3,900 R 101,335 R 237 R 0 R 0

R 3,601 - R 3,606 R 93,691 R 184 R 0 R 0

R 3,901 - R 3,906 R 101,491 R 238 R 0 R 0

R 3,607 - R 3,612 R 93,847 R 185 R 0 R 0

R 3,907 - R 3,912 R 101,647 R 239 R 0 R 0

R 3,613 - R 3,618 R 94,003 R 186 R 0 R 0

R 3,913 - R 3,918 R 101,803 R 240 R 0 R 0

R 3,619 - R 3,624 R 94,159 R 187 R 0 R 0

R 3,919 - R 3,924 R 101,959 R 241 R 0 R 0

R 3,625 - R 3,630 R 94,315 R 188 R 0 R 0

R 3,925 - R 3,930 R 102,115 R 242 R 0 R 0

R 3,631 - R 3,636 R 94,471 R 189 R 0 R 0

R 3,931 - R 3,936 R 102,271 R 243 R 0 R 0

R 3,637 - R 3,642 R 94,627 R 190 R 0 R 0

R 3,937 - R 3,942 R 102,427 R 244 R 0 R 0

R 3,643 - R 3,648 R 94,783 R 192 R 0 R 0

R 3,943 - R 3,948 R 102,583 R 246 R 0 R 0

R 3,649 - R 3,654 R 94,939 R 193 R 0 R 0

R 3,949 - R 3,954 R 102,739 R 247 R 0 R 0

R 3,655 - R 3,660 R 95,095 R 194 R 0 R 0

R 3,955 - R 3,960 R 102,895 R 248 R 0 R 0

R 3,661 - R 3,666 R 95,251 R 195 R 0 R 0

R 3,961 - R 3,966 R 103,051 R 249 R 0 R 0

R 3,667 - R 3,672 R 95,407 R 196 R 0 R 0

R 3,967 - R 3,972 R 103,207 R 250 R 0 R 0

R 3,673 - R 3,678 R 95,563 R 197 R 0 R 0

R 3,973 - R 3,978 R 103,363 R 251 R 0 R 0

R 3,679 - R 3,684 R 95,719 R 198 R 0 R 0

R 3,979 - R 3,984 R 103,519 R 252 R 0 R 0

R 3,685 - R 3,690 R 95,875 R 199 R 0 R 0

R 3,985 - R 3,990 R 103,675 R 253 R 0 R 0

R 3,691 - R 3,696 R 96,031 R 200 R 0 R 0

R 3,991 - R 3,996 R 103,831 R 254 R 0 R 0

R 3,697 - R 3,702 R 96,187 R 201 R 0 R 0

R 3,997 - R 4,002 R 103,987 R 255 R 0 R 0

R 3,703 - R 3,708 R 96,343 R 202 R 0 R 0

R 4,003 - R 4,008 R 104,143 R 256 R 0 R 0

R 3,709 - R 3,714 R 96,499 R 203 R 0 R 0

R 4,009 - R 4,014 R 104,299 R 257 R 0 R 0

R 3,715 - R 3,720 R 96,655 R 205 R 0 R 0

R 4,015 - R 4,020 R 104,455 R 259 R 0 R 0

R 3,721 - R 3,726 R 96,811 R 206 R 0 R 0

R 4,021 - R 4,026 R 104,611 R 260 R 0 R 0

R 3,727 - R 3,732 R 96,967 R 207 R 0 R 0

R 4,027 - R 4,032 R 104,767 R 261 R 1 R 0

R 3,733 - R 3,738 R 97,123 R 208 R 0 R 0

R 4,033 - R 4,038 R 104,923 R 262 R 2 R 0

R 3,739 - R 3,744 R 97,279 R 209 R 0 R 0

R 4,039 - R 4,044 R 105,079 R 263 R 3 R 0

R 3,745 - R 3,750 R 97,435 R 210 R 0 R 0

R 4,045 - R 4,050 R 105,235 R 264 R 4 R 0

R 3,751 - R 3,756 R 97,591 R 211 R 0 R 0

R 4,051 - R 4,056 R 105,391 R 265 R 5 R 0

R 3,757 - R 3,762 R 97,747 R 212 R 0 R 0

R 4,057 - R 4,062 R 105,547 R 266 R 6 R 0

R 3,763 - R 3,768 R 97,903 R 213 R 0 R 0

R 4,063 - R 4,068 R 105,703 R 267 R 8 R 0

R 3,769 - R 3,774 R 98,059 R 214 R 0 R 0

R 4,069 - R 4,074 R 105,859 R 268 R 9 R 0

R 3,775 - R 3,780 R 98,215 R 215 R 0 R 0

R 4,075 - R 4,080 R 106,015 R 269 R 10 R 0

R 3,781 - R 3,786 R 98,371 R 216 R 0 R 0

R 4,081 - R 4,086 R 106,171 R 270 R 11 R 0

R 3,787 - R 3,792 R 98,527 R 217 R 0 R 0

R 4,087 - R 4,092 R 106,327 R 271 R 12 R 0

R 3,493 - R 4,092

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 273 R 13 R 0

R 4,643 - R 4,653 R 120,848 R 372 R 112 R 26

R 4,104 - R 4,114 R 106,834 R 275 R 15 R 0

R 4,654 - R 4,664 R 121,134 R 374 R 114 R 28

R 4,115 - R 4,125 R 107,120 R 277 R 17 R 0

R 4,665 - R 4,675 R 121,420 R 376 R 116 R 30

R 4,126 - R 4,136 R 107,406 R 279 R 19 R 0

R 4,676 - R 4,686 R 121,706 R 378 R 118 R 32

R 4,137 - R 4,147 R 107,692 R 281 R 21 R 0

R 4,687 - R 4,697 R 121,992 R 380 R 120 R 34

R 4,148 - R 4,158 R 107,978 R 283 R 23 R 0

R 4,698 - R 4,708 R 122,278 R 382 R 122 R 36

R 4,159 - R 4,169 R 108,264 R 285 R 25 R 0

R 4,709 - R 4,719 R 122,564 R 384 R 124 R 38

R 4,170 - R 4,180 R 108,550 R 287 R 27 R 0

R 4,720 - R 4,730 R 122,850 R 386 R 126 R 40

R 4,181 - R 4,191 R 108,836 R 289 R 29 R 0

R 4,731 - R 4,741 R 123,136 R 388 R 128 R 42

R 4,192 - R 4,202 R 109,122 R 291 R 31 R 0

R 4,742 - R 4,752 R 123,422 R 390 R 130 R 44

R 4,203 - R 4,213 R 109,408 R 293 R 33 R 0

R 4,753 - R 4,763 R 123,708 R 392 R 132 R 46

R 4,214 - R 4,224 R 109,694 R 295 R 35 R 0

R 4,764 - R 4,774 R 123,994 R 394 R 134 R 48

R 4,225 - R 4,235 R 109,980 R 297 R 37 R 0

R 4,775 - R 4,785 R 124,280 R 396 R 136 R 50

R 4,236 - R 4,246 R 110,266 R 299 R 39 R 0

R 4,786 - R 4,796 R 124,566 R 398 R 138 R 52

R 4,247 - R 4,257 R 110,552 R 301 R 41 R 0

R 4,797 - R 4,807 R 124,852 R 400 R 140 R 54

R 4,258 - R 4,268 R 110,838 R 303 R 43 R 0

R 4,808 - R 4,818 R 125,138 R 402 R 142 R 56

R 4,269 - R 4,279 R 111,124 R 305 R 45 R 0

R 4,819 - R 4,829 R 125,424 R 404 R 144 R 58

R 4,280 - R 4,290 R 111,410 R 307 R 47 R 0

R 4,830 - R 4,840 R 125,710 R 406 R 146 R 60

R 4,291 - R 4,301 R 111,696 R 309 R 49 R 0

R 4,841 - R 4,851 R 125,996 R 408 R 148 R 62

R 4,302 - R 4,312 R 111,982 R 311 R 51 R 0

R 4,852 - R 4,862 R 126,282 R 410 R 150 R 63

R 4,313 - R 4,323 R 112,268 R 313 R 53 R 0

R 4,863 - R 4,873 R 126,568 R 412 R 152 R 65

R 4,324 - R 4,334 R 112,554 R 315 R 55 R 0

R 4,874 - R 4,884 R 126,854 R 414 R 154 R 67

R 4,335 - R 4,345 R 112,840 R 317 R 57 R 0

R 4,885 - R 4,895 R 127,140 R 416 R 156 R 69

R 4,346 - R 4,356 R 113,126 R 319 R 59 R 0

R 4,896 - R 4,906 R 127,426 R 418 R 158 R 71

R 4,357 - R 4,367 R 113,412 R 321 R 61 R 0

R 4,907 - R 4,917 R 127,712 R 420 R 160 R 73

R 4,368 - R 4,378 R 113,698 R 323 R 63 R 0

R 4,918 - R 4,928 R 127,998 R 422 R 162 R 75

R 4,379 - R 4,389 R 113,984 R 325 R 65 R 0

R 4,929 - R 4,939 R 128,284 R 424 R 164 R 77

R 4,390 - R 4,400 R 114,270 R 326 R 67 R 0

R 4,940 - R 4,950 R 128,570 R 425 R 166 R 79

R 4,401 - R 4,411 R 114,556 R 328 R 69 R 0

R 4,951 - R 4,961 R 128,856 R 427 R 168 R 81

R 4,412 - R 4,422 R 114,842 R 330 R 71 R 0

R 4,962 - R 4,972 R 129,142 R 429 R 170 R 83

R 4,423 - R 4,433 R 115,128 R 332 R 73 R 0

R 4,973 - R 4,983 R 129,428 R 431 R 172 R 85

R 4,434 - R 4,444 R 115,414 R 334 R 75 R 0

R 4,984 - R 4,994 R 129,714 R 433 R 174 R 87

R 4,445 - R 4,455 R 115,700 R 336 R 77 R 0

R 4,995 - R 5,005 R 130,000 R 435 R 176 R 89

R 4,456 - R 4,466 R 115,986 R 338 R 79 R 0

R 5,006 - R 5,016 R 130,286 R 437 R 178 R 91

R 4,467 - R 4,477 R 116,272 R 340 R 81 R 0

R 5,017 - R 5,027 R 130,572 R 439 R 180 R 93

R 4,478 - R 4,488 R 116,558 R 342 R 83 R 0

R 5,028 - R 5,038 R 130,858 R 441 R 182 R 95

R 4,489 - R 4,499 R 116,844 R 344 R 85 R 0

R 5,039 - R 5,049 R 131,144 R 443 R 184 R 97

R 4,500 - R 4,510 R 117,130 R 346 R 87 R 0

R 5,050 - R 5,060 R 131,430 R 445 R 186 R 99

R 4,511 - R 4,521 R 117,416 R 348 R 89 R 2

R 5,061 - R 5,071 R 131,716 R 447 R 188 R 101

R 4,522 - R 4,532 R 117,702 R 350 R 91 R 4

R 5,072 - R 5,082 R 132,002 R 449 R 190 R 103

R 4,533 - R 4,543 R 117,988 R 352 R 93 R 6

R 5,083 - R 5,093 R 132,288 R 451 R 192 R 105

R 4,544 - R 4,554 R 118,274 R 354 R 95 R 8

R 5,094 - R 5,104 R 132,574 R 453 R 194 R 107

R 4,555 - R 4,565 R 118,560 R 356 R 97 R 10

R 5,105 - R 5,115 R 132,860 R 455 R 196 R 109

R 4,566 - R 4,576 R 118,846 R 358 R 99 R 12

R 5,116 - R 5,126 R 133,146 R 457 R 198 R 111

R 4,577 - R 4,587 R 119,132 R 360 R 101 R 14

R 5,127 - R 5,137 R 133,432 R 459 R 200 R 113

R 4,588 - R 4,598 R 119,418 R 362 R 103 R 16

R 5,138 - R 5,148 R 133,718 R 461 R 202 R 115

R 4,599 - R 4,609 R 119,704 R 364 R 104 R 18

R 5,149 - R 5,159 R 134,004 R 463 R 203 R 117

R 4,610 - R 4,620 R 119,990 R 366 R 106 R 20

R 5,160 - R 5,170 R 134,290 R 465 R 205 R 119

R 4,621 - R 4,631 R 120,276 R 368 R 108 R 22

R 5,171 - R 5,181 R 134,576 R 467 R 207 R 121

R 4,632 - R 4,642 R 120,562 R 370 R 110 R 24

R 5,182 - R 5,192 R 134,862 R 469 R 209 R 123

R 4,093 - R 5,192

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 471 R 211 R 125

R 5,743 - R 5,753 R 149,448 R 570 R 310 R 224

R 5,204 - R 5,214 R 135,434 R 473 R 213 R 127

R 5,754 - R 5,764 R 149,734 R 572 R 312 R 226

R 5,215 - R 5,225 R 135,720 R 475 R 215 R 129

R 5,765 - R 5,775 R 150,020 R 574 R 314 R 228

R 5,226 - R 5,236 R 136,006 R 477 R 217 R 131

R 5,776 - R 5,786 R 150,306 R 576 R 316 R 230

R 5,237 - R 5,247 R 136,292 R 479 R 219 R 133

R 5,787 - R 5,797 R 150,592 R 578 R 318 R 232

R 5,248 - R 5,258 R 136,578 R 481 R 221 R 135

R 5,798 - R 5,808 R 150,878 R 580 R 320 R 234

R 5,259 - R 5,269 R 136,864 R 483 R 223 R 137

R 5,809 - R 5,819 R 151,164 R 582 R 322 R 236

R 5,270 - R 5,280 R 137,150 R 485 R 225 R 139

R 5,820 - R 5,830 R 151,450 R 584 R 324 R 238

R 5,281 - R 5,291 R 137,436 R 487 R 227 R 141

R 5,831 - R 5,841 R 151,736 R 586 R 326 R 240

R 5,292 - R 5,302 R 137,722 R 489 R 229 R 143

R 5,842 - R 5,852 R 152,022 R 588 R 328 R 242

R 5,303 - R 5,313 R 138,008 R 491 R 231 R 145

R 5,853 - R 5,863 R 152,308 R 590 R 330 R 244

R 5,314 - R 5,324 R 138,294 R 493 R 233 R 147

R 5,864 - R 5,874 R 152,594 R 592 R 332 R 246

R 5,325 - R 5,335 R 138,580 R 495 R 235 R 149

R 5,875 - R 5,885 R 152,880 R 594 R 334 R 248

R 5,336 - R 5,346 R 138,866 R 497 R 237 R 151

R 5,886 - R 5,896 R 153,166 R 596 R 336 R 250

R 5,347 - R 5,357 R 139,152 R 499 R 239 R 153

R 5,897 - R 5,907 R 153,452 R 598 R 338 R 252

R 5,358 - R 5,368 R 139,438 R 501 R 241 R 155

R 5,908 - R 5,918 R 153,738 R 600 R 340 R 254

R 5,369 - R 5,379 R 139,724 R 503 R 243 R 157

R 5,919 - R 5,929 R 154,024 R 602 R 342 R 256

R 5,380 - R 5,390 R 140,010 R 505 R 245 R 159

R 5,930 - R 5,940 R 154,310 R 604 R 344 R 258

R 5,391 - R 5,401 R 140,296 R 507 R 247 R 161

R 5,941 - R 5,951 R 154,596 R 606 R 346 R 260

R 5,402 - R 5,412 R 140,582 R 509 R 249 R 162

R 5,952 - R 5,962 R 154,882 R 608 R 348 R 261

R 5,413 - R 5,423 R 140,868 R 511 R 251 R 164

R 5,963 - R 5,973 R 155,168 R 610 R 350 R 263

R 5,424 - R 5,434 R 141,154 R 513 R 253 R 166

R 5,974 - R 5,984 R 155,454 R 612 R 352 R 265

R 5,435 - R 5,445 R 141,440 R 515 R 255 R 168

R 5,985 - R 5,995 R 155,740 R 614 R 354 R 267

R 5,446 - R 5,456 R 141,726 R 517 R 257 R 170

R 5,996 - R 6,006 R 156,026 R 616 R 356 R 269

R 5,457 - R 5,467 R 142,012 R 519 R 259 R 172

R 6,007 - R 6,017 R 156,312 R 618 R 358 R 271

R 5,468 - R 5,478 R 142,298 R 521 R 261 R 174

R 6,018 - R 6,028 R 156,598 R 620 R 360 R 273

R 5,479 - R 5,489 R 142,584 R 523 R 263 R 176

R 6,029 - R 6,039 R 156,884 R 622 R 362 R 275

R 5,490 - R 5,500 R 142,870 R 524 R 265 R 178

R 6,040 - R 6,050 R 157,170 R 623 R 364 R 277

R 5,501 - R 5,511 R 143,156 R 526 R 267 R 180

R 6,051 - R 6,061 R 157,456 R 625 R 366 R 279

R 5,512 - R 5,522 R 143,442 R 528 R 269 R 182

R 6,062 - R 6,072 R 157,742 R 627 R 368 R 281

R 5,523 - R 5,533 R 143,728 R 530 R 271 R 184

R 6,073 - R 6,083 R 158,028 R 629 R 370 R 283

R 5,534 - R 5,544 R 144,014 R 532 R 273 R 186

R 6,084 - R 6,094 R 158,314 R 631 R 372 R 285

R 5,545 - R 5,555 R 144,300 R 534 R 275 R 188

R 6,095 - R 6,105 R 158,600 R 633 R 374 R 287

R 5,556 - R 5,566 R 144,586 R 536 R 277 R 190

R 6,106 - R 6,116 R 158,886 R 635 R 376 R 289

R 5,567 - R 5,577 R 144,872 R 538 R 279 R 192

R 6,117 - R 6,127 R 159,172 R 637 R 378 R 291

R 5,578 - R 5,588 R 145,158 R 540 R 281 R 194

R 6,128 - R 6,138 R 159,458 R 639 R 380 R 293

R 5,589 - R 5,599 R 145,444 R 542 R 283 R 196

R 6,139 - R 6,149 R 159,744 R 641 R 382 R 295

R 5,600 - R 5,610 R 145,730 R 544 R 285 R 198

R 6,150 - R 6,160 R 160,030 R 643 R 384 R 297

R 5,611 - R 5,621 R 146,016 R 546 R 287 R 200

R 6,161 - R 6,171 R 160,316 R 645 R 386 R 299

R 5,622 - R 5,632 R 146,302 R 548 R 289 R 202

R 6,172 - R 6,182 R 160,602 R 647 R 388 R 301

R 5,633 - R 5,643 R 146,588 R 550 R 291 R 204

R 6,183 - R 6,193 R 160,888 R 649 R 390 R 303

R 5,644 - R 5,654 R 146,874 R 552 R 293 R 206

R 6,194 - R 6,204 R 161,174 R 651 R 392 R 305

R 5,655 - R 5,665 R 147,160 R 554 R 295 R 208

R 6,205 - R 6,215 R 161,460 R 653 R 394 R 307

R 5,666 - R 5,676 R 147,446 R 556 R 297 R 210

R 6,216 - R 6,226 R 161,746 R 655 R 396 R 309

R 5,677 - R 5,687 R 147,732 R 558 R 299 R 212

R 6,227 - R 6,237 R 162,032 R 657 R 398 R 311

R 5,688 - R 5,698 R 148,018 R 560 R 301 R 214

R 6,238 - R 6,248 R 162,318 R 659 R 400 R 313

R 5,699 - R 5,709 R 148,304 R 562 R 302 R 216

R 6,249 - R 6,259 R 162,604 R 661 R 401 R 315

R 5,710 - R 5,720 R 148,590 R 564 R 304 R 218

R 6,260 - R 6,270 R 162,890 R 663 R 403 R 317

R 5,721 - R 5,731 R 148,876 R 566 R 306 R 220

R 6,271 - R 6,281 R 163,176 R 665 R 405 R 319

R 5,732 - R 5,742 R 149,162 R 568 R 308 R 222

R 6,282 - R 6,292 R 163,462 R 667 R 407 R 321

R 5,193 - R 6,292

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 669 R 410 R 323

R 7,093 - R 7,108 R 184,613 R 865 R 605 R 519

R 6,309 - R 6,324 R 164,229 R 672 R 413 R 326

R 7,109 - R 7,124 R 185,029 R 869 R 609 R 523

R 6,325 - R 6,340 R 164,645 R 675 R 416 R 329

R 7,125 - R 7,140 R 185,445 R 873 R 613 R 527

R 6,341 - R 6,356 R 165,061 R 678 R 418 R 332

R 7,141 - R 7,156 R 185,861 R 877 R 617 R 531

R 6,357 - R 6,372 R 165,477 R 681 R 421 R 335

R 7,157 - R 7,172 R 186,277 R 881 R 621 R 535

R 6,373 - R 6,388 R 165,893 R 685 R 425 R 339

R 7,173 - R 7,188 R 186,693 R 885 R 625 R 539

R 6,389 - R 6,404 R 166,309 R 689 R 429 R 343

R 7,189 - R 7,204 R 187,109 R 889 R 629 R 543

R 6,405 - R 6,420 R 166,725 R 693 R 433 R 347

R 7,205 - R 7,220 R 187,525 R 893 R 633 R 547

R 6,421 - R 6,436 R 167,141 R 697 R 437 R 351

R 7,221 - R 7,236 R 187,941 R 897 R 637 R 551

R 6,437 - R 6,452 R 167,557 R 701 R 441 R 355

R 7,237 - R 7,252 R 188,357 R 901 R 641 R 555

R 6,453 - R 6,468 R 167,973 R 705 R 445 R 359

R 7,253 - R 7,268 R 188,773 R 905 R 645 R 559

R 6,469 - R 6,484 R 168,389 R 709 R 449 R 363

R 7,269 - R 7,284 R 189,189 R 909 R 649 R 563

R 6,485 - R 6,500 R 168,805 R 713 R 453 R 367

R 7,285 - R 7,300 R 189,605 R 913 R 653 R 567

R 6,501 - R 6,516 R 169,221 R 717 R 457 R 371

R 7,301 - R 7,316 R 190,021 R 917 R 657 R 571

R 6,517 - R 6,532 R 169,637 R 721 R 461 R 375

R 7,317 - R 7,332 R 190,437 R 921 R 661 R 575

R 6,533 - R 6,548 R 170,053 R 725 R 465 R 379

R 7,333 - R 7,348 R 190,853 R 925 R 665 R 579

R 6,549 - R 6,564 R 170,469 R 729 R 469 R 383

R 7,349 - R 7,364 R 191,269 R 929 R 669 R 583

R 6,565 - R 6,580 R 170,885 R 733 R 473 R 387

R 7,365 - R 7,380 R 191,685 R 933 R 673 R 587

R 6,581 - R 6,596 R 171,301 R 737 R 477 R 391

R 7,381 - R 7,396 R 192,101 R 937 R 677 R 591

R 6,597 - R 6,612 R 171,717 R 741 R 481 R 395

R 7,397 - R 7,412 R 192,517 R 941 R 681 R 595

R 6,613 - R 6,628 R 172,133 R 745 R 485 R 399

R 7,413 - R 7,428 R 192,933 R 945 R 685 R 599

R 6,629 - R 6,644 R 172,549 R 749 R 489 R 403

R 7,429 - R 7,444 R 193,349 R 949 R 689 R 603

R 6,645 - R 6,660 R 172,965 R 753 R 493 R 407

R 7,445 - R 7,460 R 193,765 R 953 R 693 R 607

R 6,661 - R 6,676 R 173,381 R 757 R 497 R 411

R 7,461 - R 7,476 R 194,181 R 957 R 697 R 611

R 6,677 - R 6,692 R 173,797 R 761 R 501 R 415

R 7,477 - R 7,492 R 194,597 R 961 R 701 R 615

R 6,693 - R 6,708 R 174,213 R 765 R 505 R 419

R 7,493 - R 7,508 R 195,013 R 965 R 705 R 619

R 6,709 - R 6,724 R 174,629 R 769 R 509 R 423

R 7,509 - R 7,524 R 195,429 R 969 R 709 R 623

R 6,725 - R 6,740 R 175,045 R 773 R 513 R 427

R 7,525 - R 7,540 R 195,845 R 973 R 713 R 627

R 6,741 - R 6,756 R 175,461 R 777 R 517 R 431

R 7,541 - R 7,556 R 196,261 R 977 R 717 R 631

R 6,757 - R 6,772 R 175,877 R 781 R 521 R 435

R 7,557 - R 7,572 R 196,677 R 981 R 721 R 635

R 6,773 - R 6,788 R 176,293 R 785 R 525 R 439

R 7,573 - R 7,588 R 197,093 R 985 R 725 R 639

R 6,789 - R 6,804 R 176,709 R 789 R 529 R 443

R 7,589 - R 7,604 R 197,509 R 989 R 729 R 643

R 6,805 - R 6,820 R 177,125 R 793 R 533 R 447

R 7,605 - R 7,620 R 197,925 R 993 R 733 R 647

R 6,821 - R 6,836 R 177,541 R 797 R 537 R 451

R 7,621 - R 7,636 R 198,341 R 997 R 737 R 651

R 6,837 - R 6,852 R 177,957 R 801 R 541 R 455

R 7,637 - R 7,652 R 198,757 R 1,001 R 741 R 655

R 6,853 - R 6,868 R 178,373 R 805 R 545 R 459

R 7,653 - R 7,668 R 199,173 R 1,005 R 745 R 659

R 6,869 - R 6,884 R 178,789 R 809 R 549 R 463

R 7,669 - R 7,684 R 199,589 R 1,009 R 749 R 663

R 6,885 - R 6,900 R 179,205 R 813 R 553 R 467

R 7,685 - R 7,700 R 200,005 R 1,013 R 753 R 667

R 6,901 - R 6,916 R 179,621 R 817 R 557 R 471

R 7,701 - R 7,716 R 200,421 R 1,017 R 757 R 671

R 6,917 - R 6,932 R 180,037 R 821 R 561 R 475

R 7,717 - R 7,732 R 200,837 R 1,021 R 761 R 675

R 6,933 - R 6,948 R 180,453 R 825 R 565 R 479

R 7,733 - R 7,748 R 201,253 R 1,025 R 765 R 679

R 6,949 - R 6,964 R 180,869 R 829 R 569 R 483

R 7,749 - R 7,764 R 201,669 R 1,029 R 769 R 683

R 6,965 - R 6,980 R 181,285 R 833 R 573 R 487

R 7,765 - R 7,780 R 202,085 R 1,033 R 773 R 687

R 6,981 - R 6,996 R 181,701 R 837 R 577 R 491

R 7,781 - R 7,796 R 202,501 R 1,037 R 777 R 691

R 6,997 - R 7,012 R 182,117 R 841 R 581 R 495

R 7,797 - R 7,812 R 202,917 R 1,041 R 781 R 695

R 7,013 - R 7,028 R 182,533 R 845 R 585 R 499

R 7,813 - R 7,828 R 203,333 R 1,045 R 785 R 699

R 7,029 - R 7,044 R 182,949 R 849 R 589 R 503

R 7,829 - R 7,844 R 203,749 R 1,049 R 789 R 703

R 7,045 - R 7,060 R 183,365 R 853 R 593 R 507

R 7,845 - R 7,860 R 204,165 R 1,053 R 793 R 707

R 7,061 - R 7,076 R 183,781 R 857 R 597 R 511

R 7,861 - R 7,876 R 204,581 R 1,057 R 797 R 711

R 7,077 - R 7,092 R 184,197 R 861 R 601 R 515

R 7,877 - R 7,892 R 204,997 R 1,061 R 801 R 715

R 6,293 - R 7,892

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 1,065 R 805 R 719

R 8,693 - R 8,708 R 226,213 R 1,265 R 1,005 R 919

R 7,909 - R 7,924 R 205,829 R 1,069 R 809 R 723

R 8,709 - R 8,724 R 226,629 R 1,269 R 1,009 R 923

R 7,925 - R 7,940 R 206,245 R 1,073 R 813 R 727

R 8,725 - R 8,740 R 227,045 R 1,273 R 1,013 R 927

R 7,941 - R 7,956 R 206,661 R 1,077 R 817 R 731

R 8,741 - R 8,756 R 227,461 R 1,277 R 1,017 R 931

R 7,957 - R 7,972 R 207,077 R 1,081 R 821 R 735

R 8,757 - R 8,772 R 227,877 R 1,281 R 1,021 R 935

R 7,973 - R 7,988 R 207,493 R 1,085 R 825 R 739

R 8,773 - R 8,788 R 228,293 R 1,285 R 1,025 R 939

R 7,989 - R 8,004 R 207,909 R 1,089 R 829 R 743

R 8,789 - R 8,804 R 228,709 R 1,289 R 1,029 R 943

R 8,005 - R 8,020 R 208,325 R 1,093 R 833 R 747

R 8,805 - R 8,820 R 229,125 R 1,293 R 1,033 R 947

R 8,021 - R 8,036 R 208,741 R 1,097 R 837 R 751

R 8,821 - R 8,836 R 229,541 R 1,297 R 1,037 R 951

R 8,037 - R 8,052 R 209,157 R 1,101 R 841 R 755

R 8,837 - R 8,852 R 229,957 R 1,301 R 1,041 R 955

R 8,053 - R 8,068 R 209,573 R 1,105 R 845 R 759

R 8,853 - R 8,868 R 230,373 R 1,305 R 1,045 R 959

R 8,069 - R 8,084 R 209,989 R 1,109 R 849 R 763

R 8,869 - R 8,884 R 230,789 R 1,309 R 1,049 R 963

R 8,085 - R 8,100 R 210,405 R 1,113 R 853 R 767

R 8,885 - R 8,900 R 231,205 R 1,313 R 1,053 R 967

R 8,101 - R 8,116 R 210,821 R 1,117 R 857 R 771

R 8,901 - R 8,916 R 231,621 R 1,317 R 1,057 R 971

R 8,117 - R 8,132 R 211,237 R 1,121 R 861 R 775

R 8,917 - R 8,932 R 232,037 R 1,321 R 1,061 R 975

R 8,133 - R 8,148 R 211,653 R 1,125 R 865 R 779

R 8,933 - R 8,948 R 232,453 R 1,325 R 1,065 R 979

R 8,149 - R 8,164 R 212,069 R 1,129 R 869 R 783

R 8,949 - R 8,964 R 232,869 R 1,329 R 1,069 R 983

R 8,165 - R 8,180 R 212,485 R 1,133 R 873 R 787

R 8,965 - R 8,980 R 233,285 R 1,333 R 1,073 R 987

R 8,181 - R 8,196 R 212,901 R 1,137 R 877 R 791

R 8,981 - R 8,996 R 233,701 R 1,337 R 1,077 R 991

R 8,197 - R 8,212 R 213,317 R 1,141 R 881 R 795

R 8,997 - R 9,012 R 234,117 R 1,341 R 1,081 R 995

R 8,213 - R 8,228 R 213,733 R 1,145 R 885 R 799

R 9,013 - R 9,028 R 234,533 R 1,345 R 1,085 R 999

R 8,229 - R 8,244 R 214,149 R 1,149 R 889 R 803

R 9,029 - R 9,044 R 234,949 R 1,349 R 1,089 R 1,003

R 8,245 - R 8,260 R 214,565 R 1,153 R 893 R 807

R 9,045 - R 9,060 R 235,365 R 1,353 R 1,093 R 1,007

R 8,261 - R 8,276 R 214,981 R 1,157 R 897 R 811

R 9,061 - R 9,076 R 235,781 R 1,357 R 1,097 R 1,011

R 8,277 - R 8,292 R 215,397 R 1,161 R 901 R 815

R 9,077 - R 9,092 R 236,197 R 1,361 R 1,101 R 1,015

R 8,293 - R 8,308 R 215,813 R 1,165 R 905 R 819

R 9,093 - R 9,108 R 236,613 R 1,365 R 1,105 R 1,019

R 8,309 - R 8,324 R 216,229 R 1,169 R 909 R 823

R 9,109 - R 9,124 R 237,029 R 1,369 R 1,109 R 1,023

R 8,325 - R 8,340 R 216,645 R 1,173 R 913 R 827

R 9,125 - R 9,140 R 237,445 R 1,373 R 1,113 R 1,027

R 8,341 - R 8,356 R 217,061 R 1,177 R 917 R 831

R 9,141 - R 9,156 R 237,861 R 1,377 R 1,117 R 1,031

R 8,357 - R 8,372 R 217,477 R 1,181 R 921 R 835

R 9,157 - R 9,172 R 238,277 R 1,381 R 1,121 R 1,035

R 8,373 - R 8,388 R 217,893 R 1,185 R 925 R 839

R 9,173 - R 9,188 R 238,693 R 1,385 R 1,125 R 1,039

R 8,389 - R 8,404 R 218,309 R 1,189 R 929 R 843

R 9,189 - R 9,204 R 239,109 R 1,389 R 1,129 R 1,043

R 8,405 - R 8,420 R 218,725 R 1,193 R 933 R 847

R 9,205 - R 9,220 R 239,525 R 1,393 R 1,133 R 1,047

R 8,421 - R 8,436 R 219,141 R 1,197 R 937 R 851

R 9,221 - R 9,236 R 239,941 R 1,397 R 1,137 R 1,051

R 8,437 - R 8,452 R 219,557 R 1,201 R 941 R 855

R 9,237 - R 9,252 R 240,357 R 1,401 R 1,141 R 1,055

R 8,453 - R 8,468 R 219,973 R 1,205 R 945 R 859

R 9,253 - R 9,268 R 240,773 R 1,405 R 1,145 R 1,059

R 8,469 - R 8,484 R 220,389 R 1,209 R 949 R 863

R 9,269 - R 9,284 R 241,189 R 1,409 R 1,149 R 1,063

R 8,485 - R 8,500 R 220,805 R 1,213 R 953 R 867

R 9,285 - R 9,300 R 241,605 R 1,413 R 1,153 R 1,067

R 8,501 - R 8,516 R 221,221 R 1,217 R 957 R 871

R 9,301 - R 9,316 R 242,021 R 1,417 R 1,157 R 1,071

R 8,517 - R 8,532 R 221,637 R 1,221 R 961 R 875

R 9,317 - R 9,332 R 242,437 R 1,421 R 1,161 R 1,075

R 8,533 - R 8,548 R 222,053 R 1,225 R 965 R 879

R 9,333 - R 9,348 R 242,853 R 1,425 R 1,165 R 1,079

R 8,549 - R 8,564 R 222,469 R 1,229 R 969 R 883

R 9,349 - R 9,364 R 243,269 R 1,429 R 1,169 R 1,083

R 8,565 - R 8,580 R 222,885 R 1,233 R 973 R 887

R 9,365 - R 9,380 R 243,685 R 1,433 R 1,173 R 1,087

R 8,581 - R 8,596 R 223,301 R 1,237 R 977 R 891

R 9,381 - R 9,396 R 244,101 R 1,437 R 1,177 R 1,091

R 8,597 - R 8,612 R 223,717 R 1,241 R 981 R 895

R 9,397 - R 9,412 R 244,517 R 1,441 R 1,181 R 1,095

R 8,613 - R 8,628 R 224,133 R 1,245 R 985 R 899

R 9,413 - R 9,428 R 244,933 R 1,445 R 1,185 R 1,099

R 8,629 - R 8,644 R 224,549 R 1,249 R 989 R 903

R 9,429 - R 9,444 R 245,349 R 1,449 R 1,189 R 1,103

R 8,645 - R 8,660 R 224,965 R 1,253 R 993 R 907

R 9,445 - R 9,460 R 245,765 R 1,453 R 1,193 R 1,107

R 8,661 - R 8,676 R 225,381 R 1,257 R 997 R 911

R 9,461 - R 9,476 R 246,181 R 1,457 R 1,197 R 1,111

R 8,677 - R 8,692 R 225,797 R 1,261 R 1,001 R 915

R 9,477 - R 9,492 R 246,597 R 1,461 R 1,201 R 1,115

R 7,893 - R 9,492

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 1,465 R 1,206 R 1,119

R 10,543 - R 10,563 R 274,378 R 1,758 R 1,498 R 1,412

R 9,514 - R 9,534 R 247,624 R 1,471 R 1,211 R 1,124

R 10,564 - R 10,584 R 274,924 R 1,764 R 1,505 R 1,418

R 9,535 - R 9,555 R 248,170 R 1,476 R 1,216 R 1,130

R 10,585 - R 10,605 R 275,470 R 1,770 R 1,511 R 1,424

R 9,556 - R 9,576 R 248,716 R 1,481 R 1,221 R 1,135

R 10,606 - R 10,626 R 276,016 R 1,777 R 1,517 R 1,431

R 9,577 - R 9,597 R 249,262 R 1,486 R 1,227 R 1,140

R 10,627 - R 10,647 R 276,562 R 1,783 R 1,523 R 1,437

R 9,598 - R 9,618 R 249,808 R 1,492 R 1,232 R 1,145

R 10,648 - R 10,668 R 277,108 R 1,789 R 1,530 R 1,443

R 9,619 - R 9,639 R 250,354 R 1,497 R 1,237 R 1,151

R 10,669 - R 10,689 R 277,654 R 1,796 R 1,536 R 1,450

R 9,640 - R 9,660 R 250,900 R 1,502 R 1,242 R 1,156

R 10,690 - R 10,710 R 278,200 R 1,802 R 1,542 R 1,456

R 9,661 - R 9,681 R 251,446 R 1,507 R 1,248 R 1,161

R 10,711 - R 10,731 R 278,746 R 1,808 R 1,549 R 1,462

R 9,682 - R 9,702 R 251,992 R 1,513 R 1,253 R 1,166

R 10,732 - R 10,752 R 279,292 R 1,815 R 1,555 R 1,468

R 9,703 - R 9,723 R 252,538 R 1,518 R 1,258 R 1,172

R 10,753 - R 10,773 R 279,838 R 1,821 R 1,561 R 1,475

R 9,724 - R 9,744 R 253,084 R 1,523 R 1,263 R 1,177

R 10,774 - R 10,794 R 280,384 R 1,827 R 1,568 R 1,481

R 9,745 - R 9,765 R 253,630 R 1,528 R 1,269 R 1,182

R 10,795 - R 10,815 R 280,930 R 1,833 R 1,574 R 1,487

R 9,766 - R 9,786 R 254,176 R 1,534 R 1,274 R 1,187

R 10,816 - R 10,836 R 281,476 R 1,840 R 1,580 R 1,494

R 9,787 - R 9,807 R 254,722 R 1,539 R 1,279 R 1,193

R 10,837 - R 10,857 R 282,022 R 1,846 R 1,586 R 1,500

R 9,808 - R 9,828 R 255,268 R 1,544 R 1,284 R 1,198

R 10,858 - R 10,878 R 282,568 R 1,852 R 1,593 R 1,506

R 9,829 - R 9,849 R 255,814 R 1,549 R 1,290 R 1,203

R 10,879 - R 10,899 R 283,114 R 1,859 R 1,599 R 1,513

R 9,850 - R 9,870 R 256,360 R 1,555 R 1,295 R 1,208

R 10,900 - R 10,920 R 283,660 R 1,865 R 1,605 R 1,519

R 9,871 - R 9,891 R 256,906 R 1,560 R 1,300 R 1,214

R 10,921 - R 10,941 R 284,206 R 1,871 R 1,612 R 1,525

R 9,892 - R 9,912 R 257,452 R 1,565 R 1,305 R 1,219

R 10,942 - R 10,962 R 284,752 R 1,878 R 1,618 R 1,531

R 9,913 - R 9,933 R 257,998 R 1,570 R 1,311 R 1,224

R 10,963 - R 10,983 R 285,298 R 1,884 R 1,624 R 1,538

R 9,934 - R 9,954 R 258,544 R 1,576 R 1,316 R 1,229

R 10,984 - R 11,004 R 285,844 R 1,890 R 1,631 R 1,544

R 9,955 - R 9,975 R 259,090 R 1,581 R 1,322 R 1,235

R 11,005 - R 11,025 R 286,390 R 1,896 R 1,637 R 1,550

R 9,976 - R 9,996 R 259,636 R 1,588 R 1,328 R 1,242

R 11,026 - R 11,046 R 286,936 R 1,903 R 1,643 R 1,557

R 9,997 - R 10,017 R 260,182 R 1,594 R 1,334 R 1,248

R 11,047 - R 11,067 R 287,482 R 1,909 R 1,649 R 1,563

R 10,018 - R 10,038 R 260,728 R 1,600 R 1,341 R 1,254

R 11,068 - R 11,088 R 288,028 R 1,915 R 1,656 R 1,569

R 10,039 - R 10,059 R 261,274 R 1,607 R 1,347 R 1,261

R 11,089 - R 11,109 R 288,574 R 1,922 R 1,662 R 1,576

R 10,060 - R 10,080 R 261,820 R 1,613 R 1,353 R 1,267

R 11,110 - R 11,130 R 289,120 R 1,928 R 1,668 R 1,582

R 10,081 - R 10,101 R 262,366 R 1,619 R 1,360 R 1,273

R 11,131 - R 11,151 R 289,666 R 1,934 R 1,675 R 1,588

R 10,102 - R 10,122 R 262,912 R 1,626 R 1,366 R 1,279

R 11,152 - R 11,172 R 290,212 R 1,941 R 1,681 R 1,594

R 10,123 - R 10,143 R 263,458 R 1,632 R 1,372 R 1,286

R 11,173 - R 11,193 R 290,758 R 1,947 R 1,687 R 1,601

R 10,144 - R 10,164 R 264,004 R 1,638 R 1,379 R 1,292

R 11,194 - R 11,214 R 291,304 R 1,953 R 1,694 R 1,607

R 10,165 - R 10,185 R 264,550 R 1,644 R 1,385 R 1,298

R 11,215 - R 11,235 R 291,850 R 1,959 R 1,700 R 1,613

R 10,186 - R 10,206 R 265,096 R 1,651 R 1,391 R 1,305

R 11,236 - R 11,256 R 292,396 R 1,966 R 1,706 R 1,620

R 10,207 - R 10,227 R 265,642 R 1,657 R 1,397 R 1,311

R 11,257 - R 11,277 R 292,942 R 1,972 R 1,712 R 1,626

R 10,228 - R 10,248 R 266,188 R 1,663 R 1,404 R 1,317

R 11,278 - R 11,298 R 293,488 R 1,978 R 1,719 R 1,632

R 10,249 - R 10,269 R 266,734 R 1,670 R 1,410 R 1,324

R 11,299 - R 11,319 R 294,034 R 1,985 R 1,725 R 1,639

R 10,270 - R 10,290 R 267,280 R 1,676 R 1,416 R 1,330

R 11,320 - R 11,340 R 294,580 R 1,991 R 1,731 R 1,645

R 10,291 - R 10,311 R 267,826 R 1,682 R 1,423 R 1,336

R 11,341 - R 11,361 R 295,126 R 1,997 R 1,738 R 1,651

R 10,312 - R 10,332 R 268,372 R 1,689 R 1,429 R 1,342

R 11,362 - R 11,382 R 295,672 R 2,004 R 1,744 R 1,657

R 10,333 - R 10,353 R 268,918 R 1,695 R 1,435 R 1,349

R 11,383 - R 11,403 R 296,218 R 2,010 R 1,750 R 1,664

R 10,354 - R 10,374 R 269,464 R 1,701 R 1,442 R 1,355

R 11,404 - R 11,424 R 296,764 R 2,016 R 1,757 R 1,670

R 10,375 - R 10,395 R 270,010 R 1,707 R 1,448 R 1,361

R 11,425 - R 11,445 R 297,310 R 2,022 R 1,763 R 1,676

R 10,396 - R 10,416 R 270,556 R 1,714 R 1,454 R 1,368

R 11,446 - R 11,466 R 297,856 R 2,029 R 1,769 R 1,683

R 10,417 - R 10,437 R 271,102 R 1,720 R 1,460 R 1,374

R 11,467 - R 11,487 R 298,402 R 2,035 R 1,775 R 1,689

R 10,438 - R 10,458 R 271,648 R 1,726 R 1,467 R 1,380

R 11,488 - R 11,508 R 298,948 R 2,041 R 1,782 R 1,695

R 10,459 - R 10,479 R 272,194 R 1,733 R 1,473 R 1,387

R 11,509 - R 11,529 R 299,494 R 2,048 R 1,788 R 1,702

R 10,480 - R 10,500 R 272,740 R 1,739 R 1,479 R 1,393

R 11,530 - R 11,550 R 300,040 R 2,054 R 1,794 R 1,708

R 10,501 - R 10,521 R 273,286 R 1,745 R 1,486 R 1,399

R 11,551 - R 11,571 R 300,586 R 2,060 R 1,801 R 1,714

R 10,522 - R 10,542 R 273,832 R 1,752 R 1,492 R 1,405

R 11,572 - R 11,592 R 301,132 R 2,067 R 1,807 R 1,720

R 9,493 - R 11,592

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 2,073 R 1,813 R 1,727

R 12,643 - R 12,663 R 328,978 R 2,388 R 2,128 R 2,042

R 11,614 - R 11,634 R 302,224 R 2,079 R 1,820 R 1,733

R 12,664 - R 12,684 R 329,524 R 2,394 R 2,135 R 2,048

R 11,635 - R 11,655 R 302,770 R 2,085 R 1,826 R 1,739

R 12,685 - R 12,705 R 330,070 R 2,400 R 2,141 R 2,054

R 11,656 - R 11,676 R 303,316 R 2,092 R 1,832 R 1,746

R 12,706 - R 12,726 R 330,616 R 2,407 R 2,147 R 2,061

R 11,677 - R 11,697 R 303,862 R 2,098 R 1,838 R 1,752

R 12,727 - R 12,747 R 331,162 R 2,413 R 2,153 R 2,067

R 11,698 - R 11,718 R 304,408 R 2,104 R 1,845 R 1,758

R 12,748 - R 12,768 R 331,708 R 2,419 R 2,160 R 2,073

R 11,719 - R 11,739 R 304,954 R 2,111 R 1,851 R 1,765

R 12,769 - R 12,789 R 332,254 R 2,426 R 2,166 R 2,080

R 11,740 - R 11,760 R 305,500 R 2,117 R 1,857 R 1,771

R 12,790 - R 12,810 R 332,800 R 2,432 R 2,172 R 2,086

R 11,761 - R 11,781 R 306,046 R 2,123 R 1,864 R 1,777

R 12,811 - R 12,831 R 333,346 R 2,438 R 2,179 R 2,092

R 11,782 - R 11,802 R 306,592 R 2,130 R 1,870 R 1,783

R 12,832 - R 12,852 R 333,892 R 2,445 R 2,185 R 2,098

R 11,803 - R 11,823 R 307,138 R 2,136 R 1,876 R 1,790

R 12,853 - R 12,873 R 334,438 R 2,451 R 2,191 R 2,105

R 11,824 - R 11,844 R 307,684 R 2,142 R 1,883 R 1,796

R 12,874 - R 12,894 R 334,984 R 2,457 R 2,198 R 2,111

R 11,845 - R 11,865 R 308,230 R 2,148 R 1,889 R 1,802

R 12,895 - R 12,915 R 335,530 R 2,463 R 2,204 R 2,117

R 11,866 - R 11,886 R 308,776 R 2,155 R 1,895 R 1,809

R 12,916 - R 12,936 R 336,076 R 2,470 R 2,210 R 2,124

R 11,887 - R 11,907 R 309,322 R 2,161 R 1,901 R 1,815

R 12,937 - R 12,957 R 336,622 R 2,476 R 2,216 R 2,130

R 11,908 - R 11,928 R 309,868 R 2,167 R 1,908 R 1,821

R 12,958 - R 12,978 R 337,168 R 2,482 R 2,223 R 2,136

R 11,929 - R 11,949 R 310,414 R 2,174 R 1,914 R 1,828

R 12,979 - R 12,999 R 337,714 R 2,489 R 2,229 R 2,143

R 11,950 - R 11,970 R 310,960 R 2,180 R 1,920 R 1,834

R 13,000 - R 13,020 R 338,260 R 2,495 R 2,235 R 2,149

R 11,971 - R 11,991 R 311,506 R 2,186 R 1,927 R 1,840

R 13,021 - R 13,041 R 338,806 R 2,501 R 2,242 R 2,155

R 11,992 - R 12,012 R 312,052 R 2,193 R 1,933 R 1,846

R 13,042 - R 13,062 R 339,352 R 2,508 R 2,248 R 2,161

R 12,013 - R 12,033 R 312,598 R 2,199 R 1,939 R 1,853

R 13,063 - R 13,083 R 339,898 R 2,514 R 2,254 R 2,168

R 12,034 - R 12,054 R 313,144 R 2,205 R 1,946 R 1,859

R 13,084 - R 13,104 R 340,444 R 2,520 R 2,261 R 2,174

R 12,055 - R 12,075 R 313,690 R 2,211 R 1,952 R 1,865

R 13,105 - R 13,125 R 340,990 R 2,526 R 2,267 R 2,180

R 12,076 - R 12,096 R 314,236 R 2,218 R 1,958 R 1,872

R 13,126 - R 13,146 R 341,536 R 2,533 R 2,273 R 2,187

R 12,097 - R 12,117 R 314,782 R 2,224 R 1,964 R 1,878

R 13,147 - R 13,167 R 342,082 R 2,539 R 2,279 R 2,193

R 12,118 - R 12,138 R 315,328 R 2,230 R 1,971 R 1,884

R 13,168 - R 13,188 R 342,628 R 2,545 R 2,286 R 2,199

R 12,139 - R 12,159 R 315,874 R 2,237 R 1,977 R 1,891

R 13,189 - R 13,209 R 343,174 R 2,552 R 2,292 R 2,206

R 12,160 - R 12,180 R 316,420 R 2,243 R 1,983 R 1,897

R 13,210 - R 13,230 R 343,720 R 2,558 R 2,298 R 2,212

R 12,181 - R 12,201 R 316,966 R 2,249 R 1,990 R 1,903

R 13,231 - R 13,251 R 344,266 R 2,564 R 2,305 R 2,218

R 12,202 - R 12,222 R 317,512 R 2,256 R 1,996 R 1,909

R 13,252 - R 13,272 R 344,812 R 2,571 R 2,311 R 2,224

R 12,223 - R 12,243 R 318,058 R 2,262 R 2,002 R 1,916

R 13,273 - R 13,293 R 345,358 R 2,577 R 2,317 R 2,231

R 12,244 - R 12,264 R 318,604 R 2,268 R 2,009 R 1,922

R 13,294 - R 13,314 R 345,904 R 2,583 R 2,324 R 2,237

R 12,265 - R 12,285 R 319,150 R 2,274 R 2,015 R 1,928

R 13,315 - R 13,335 R 346,450 R 2,589 R 2,330 R 2,243

R 12,286 - R 12,306 R 319,696 R 2,281 R 2,021 R 1,935

R 13,336 - R 13,356 R 346,996 R 2,596 R 2,336 R 2,250

R 12,307 - R 12,327 R 320,242 R 2,287 R 2,027 R 1,941

R 13,357 - R 13,377 R 347,542 R 2,602 R 2,342 R 2,256

R 12,328 - R 12,348 R 320,788 R 2,293 R 2,034 R 1,947

R 13,378 - R 13,398 R 348,088 R 2,608 R 2,349 R 2,262

R 12,349 - R 12,369 R 321,334 R 2,300 R 2,040 R 1,954

R 13,399 - R 13,419 R 348,634 R 2,615 R 2,355 R 2,269

R 12,370 - R 12,390 R 321,880 R 2,306 R 2,046 R 1,960

R 13,420 - R 13,440 R 349,180 R 2,621 R 2,361 R 2,275

R 12,391 - R 12,411 R 322,426 R 2,312 R 2,053 R 1,966

R 13,441 - R 13,461 R 349,726 R 2,627 R 2,368 R 2,281

R 12,412 - R 12,432 R 322,972 R 2,319 R 2,059 R 1,972

R 13,462 - R 13,482 R 350,272 R 2,634 R 2,374 R 2,287

R 12,433 - R 12,453 R 323,518 R 2,325 R 2,065 R 1,979

R 13,483 - R 13,503 R 350,818 R 2,640 R 2,380 R 2,294

R 12,454 - R 12,474 R 324,064 R 2,331 R 2,072 R 1,985

R 13,504 - R 13,524 R 351,364 R 2,646 R 2,387 R 2,300

R 12,475 - R 12,495 R 324,610 R 2,337 R 2,078 R 1,991

R 13,525 - R 13,545 R 351,910 R 2,652 R 2,393 R 2,306

R 12,496 - R 12,516 R 325,156 R 2,344 R 2,084 R 1,998

R 13,546 - R 13,566 R 352,456 R 2,659 R 2,399 R 2,313

R 12,517 - R 12,537 R 325,702 R 2,350 R 2,090 R 2,004

R 13,567 - R 13,587 R 353,002 R 2,665 R 2,405 R 2,319

R 12,538 - R 12,558 R 326,248 R 2,356 R 2,097 R 2,010

R 13,588 - R 13,608 R 353,548 R 2,671 R 2,412 R 2,325

R 12,559 - R 12,579 R 326,794 R 2,363 R 2,103 R 2,017

R 13,609 - R 13,629 R 354,094 R 2,678 R 2,418 R 2,332

R 12,580 - R 12,600 R 327,340 R 2,369 R 2,109 R 2,023

R 13,630 - R 13,650 R 354,640 R 2,684 R 2,424 R 2,338

R 12,601 - R 12,621 R 327,886 R 2,375 R 2,116 R 2,029

R 13,651 - R 13,671 R 355,186 R 2,690 R 2,431 R 2,344

R 12,622 - R 12,642 R 328,432 R 2,382 R 2,122 R 2,035

R 13,672 - R 13,692 R 355,732 R 2,697 R 2,437 R 2,350

R 11,593 - R 13,692

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 2,704 R 2,444 R 2,357

R 14,993 - R 15,018 R 390,143 R 3,155 R 2,896 R 2,809

R 13,719 - R 13,744 R 357,019 R 2,711 R 2,452 R 2,365

R 15,019 - R 15,044 R 390,819 R 3,164 R 2,905 R 2,818

R 13,745 - R 13,770 R 357,695 R 2,719 R 2,460 R 2,373

R 15,045 - R 15,070 R 391,495 R 3,173 R 2,914 R 2,827

R 13,771 - R 13,796 R 358,371 R 2,728 R 2,468 R 2,381

R 15,071 - R 15,096 R 392,171 R 3,183 R 2,923 R 2,836

R 13,797 - R 13,822 R 359,047 R 2,737 R 2,477 R 2,390

R 15,097 - R 15,122 R 392,847 R 3,192 R 2,932 R 2,845

R 13,823 - R 13,848 R 359,723 R 2,746 R 2,486 R 2,400

R 15,123 - R 15,148 R 393,523 R 3,201 R 2,941 R 2,855

R 13,849 - R 13,874 R 360,399 R 2,755 R 2,495 R 2,409

R 15,149 - R 15,174 R 394,199 R 3,210 R 2,950 R 2,864

R 13,875 - R 13,900 R 361,075 R 2,764 R 2,504 R 2,418

R 15,175 - R 15,200 R 394,875 R 3,219 R 2,959 R 2,873

R 13,901 - R 13,926 R 361,751 R 2,773 R 2,513 R 2,427

R 15,201 - R 15,226 R 395,551 R 3,228 R 2,968 R 2,882

R 13,927 - R 13,952 R 362,427 R 2,782 R 2,522 R 2,436

R 15,227 - R 15,252 R 396,227 R 3,237 R 2,977 R 2,891

R 13,953 - R 13,978 R 363,103 R 2,791 R 2,532 R 2,445

R 15,253 - R 15,278 R 396,903 R 3,246 R 2,987 R 2,900

R 13,979 - R 14,004 R 363,779 R 2,800 R 2,541 R 2,454

R 15,279 - R 15,304 R 397,579 R 3,255 R 2,996 R 2,909

R 14,005 - R 14,030 R 364,455 R 2,809 R 2,550 R 2,463

R 15,305 - R 15,330 R 398,255 R 3,264 R 3,005 R 2,918

R 14,031 - R 14,056 R 365,131 R 2,819 R 2,559 R 2,472

R 15,331 - R 15,356 R 398,931 R 3,274 R 3,014 R 2,927

R 14,057 - R 14,082 R 365,807 R 2,828 R 2,568 R 2,481

R 15,357 - R 15,382 R 399,607 R 3,283 R 3,023 R 2,936

R 14,083 - R 14,108 R 366,483 R 2,837 R 2,577 R 2,491

R 15,383 - R 15,408 R 400,283 R 3,292 R 3,032 R 2,946

R 14,109 - R 14,134 R 367,159 R 2,846 R 2,586 R 2,500

R 15,409 - R 15,434 R 400,959 R 3,301 R 3,041 R 2,955

R 14,135 - R 14,160 R 367,835 R 2,855 R 2,595 R 2,509

R 15,435 - R 15,460 R 401,635 R 3,310 R 3,050 R 2,964

R 14,161 - R 14,186 R 368,511 R 2,864 R 2,604 R 2,518

R 15,461 - R 15,486 R 402,311 R 3,319 R 3,059 R 2,973

R 14,187 - R 14,212 R 369,187 R 2,873 R 2,613 R 2,527

R 15,487 - R 15,512 R 402,987 R 3,328 R 3,068 R 2,982

R 14,213 - R 14,238 R 369,863 R 2,882 R 2,623 R 2,536

R 15,513 - R 15,538 R 403,663 R 3,337 R 3,078 R 2,991

R 14,239 - R 14,264 R 370,539 R 2,891 R 2,632 R 2,545

R 15,539 - R 15,564 R 404,339 R 3,346 R 3,087 R 3,000

R 14,265 - R 14,290 R 371,215 R 2,900 R 2,641 R 2,554

R 15,565 - R 15,590 R 405,015 R 3,355 R 3,096 R 3,009

R 14,291 - R 14,316 R 371,891 R 2,910 R 2,650 R 2,563

R 15,591 - R 15,616 R 405,691 R 3,365 R 3,105 R 3,018

R 14,317 - R 14,342 R 372,567 R 2,919 R 2,659 R 2,572

R 15,617 - R 15,642 R 406,367 R 3,374 R 3,114 R 3,027

R 14,343 - R 14,368 R 373,243 R 2,928 R 2,668 R 2,582

R 15,643 - R 15,668 R 407,043 R 3,383 R 3,123 R 3,037

R 14,369 - R 14,394 R 373,919 R 2,937 R 2,677 R 2,591

R 15,669 - R 15,694 R 407,719 R 3,392 R 3,132 R 3,046

R 14,395 - R 14,420 R 374,595 R 2,946 R 2,686 R 2,600

R 15,695 - R 15,720 R 408,395 R 3,401 R 3,141 R 3,055

R 14,421 - R 14,446 R 375,271 R 2,955 R 2,695 R 2,609

R 15,721 - R 15,746 R 409,071 R 3,410 R 3,150 R 3,064

R 14,447 - R 14,472 R 375,947 R 2,964 R 2,704 R 2,618

R 15,747 - R 15,772 R 409,747 R 3,419 R 3,159 R 3,073

R 14,473 - R 14,498 R 376,623 R 2,973 R 2,714 R 2,627

R 15,773 - R 15,798 R 410,423 R 3,428 R 3,169 R 3,082

R 14,499 - R 14,524 R 377,299 R 2,982 R 2,723 R 2,636

R 15,799 - R 15,824 R 411,099 R 3,437 R 3,178 R 3,091

R 14,525 - R 14,550 R 377,975 R 2,991 R 2,732 R 2,645

R 15,825 - R 15,850 R 411,775 R 3,446 R 3,187 R 3,100

R 14,551 - R 14,576 R 378,651 R 3,001 R 2,741 R 2,654

R 15,851 - R 15,876 R 412,451 R 3,456 R 3,196 R 3,109

R 14,577 - R 14,602 R 379,327 R 3,010 R 2,750 R 2,663

R 15,877 - R 15,902 R 413,127 R 3,465 R 3,205 R 3,118

R 14,603 - R 14,628 R 380,003 R 3,019 R 2,759 R 2,673

R 15,903 - R 15,928 R 413,803 R 3,474 R 3,214 R 3,128

R 14,629 - R 14,654 R 380,679 R 3,028 R 2,768 R 2,682

R 15,929 - R 15,954 R 414,479 R 3,483 R 3,223 R 3,137

R 14,655 - R 14,680 R 381,355 R 3,037 R 2,777 R 2,691

R 15,955 - R 15,980 R 415,155 R 3,492 R 3,232 R 3,146

R 14,681 - R 14,706 R 382,031 R 3,046 R 2,786 R 2,700

R 15,981 - R 16,006 R 415,831 R 3,501 R 3,241 R 3,155

R 14,707 - R 14,732 R 382,707 R 3,055 R 2,795 R 2,709

R 16,007 - R 16,032 R 416,507 R 3,510 R 3,250 R 3,164

R 14,733 - R 14,758 R 383,383 R 3,064 R 2,805 R 2,718

R 16,033 - R 16,058 R 417,183 R 3,519 R 3,260 R 3,173

R 14,759 - R 14,784 R 384,059 R 3,073 R 2,814 R 2,727

R 16,059 - R 16,084 R 417,859 R 3,528 R 3,269 R 3,182

R 14,785 - R 14,810 R 384,735 R 3,082 R 2,823 R 2,736

R 16,085 - R 16,110 R 418,535 R 3,537 R 3,278 R 3,191

R 14,811 - R 14,836 R 385,411 R 3,092 R 2,832 R 2,745

R 16,111 - R 16,136 R 419,211 R 3,547 R 3,287 R 3,200

R 14,837 - R 14,862 R 386,087 R 3,101 R 2,841 R 2,754

R 16,137 - R 16,162 R 419,887 R 3,556 R 3,296 R 3,209

R 14,863 - R 14,888 R 386,763 R 3,110 R 2,850 R 2,764

R 16,163 - R 16,188 R 420,563 R 3,565 R 3,305 R 3,219

R 14,889 - R 14,914 R 387,439 R 3,119 R 2,859 R 2,773

R 16,189 - R 16,214 R 421,239 R 3,574 R 3,314 R 3,228

R 14,915 - R 14,940 R 388,115 R 3,128 R 2,868 R 2,782

R 16,215 - R 16,240 R 421,915 R 3,583 R 3,323 R 3,237

R 14,941 - R 14,966 R 388,791 R 3,137 R 2,877 R 2,791

R 16,241 - R 16,266 R 422,591 R 3,592 R 3,332 R 3,246

R 14,967 - R 14,992 R 389,467 R 3,146 R 2,886 R 2,800

R 16,267 - R 16,292 R 423,267 R 3,601 R 3,341 R 3,255

R 13,693 - R 16,292

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 3,610 R 3,351 R 3,264

R 17,593 - R 17,618 R 457,743 R 4,065 R 3,806 R 3,719

R 16,319 - R 16,344 R 424,619 R 3,619 R 3,360 R 3,273

R 17,619 - R 17,644 R 458,419 R 4,074 R 3,815 R 3,728

R 16,345 - R 16,370 R 425,295 R 3,628 R 3,369 R 3,282

R 17,645 - R 17,670 R 459,095 R 4,083 R 3,824 R 3,737

R 16,371 - R 16,396 R 425,971 R 3,638 R 3,378 R 3,291

R 17,671 - R 17,696 R 459,771 R 4,093 R 3,833 R 3,746

R 16,397 - R 16,422 R 426,647 R 3,647 R 3,387 R 3,300

R 17,697 - R 17,722 R 460,447 R 4,102 R 3,842 R 3,755

R 16,423 - R 16,448 R 427,323 R 3,656 R 3,396 R 3,310

R 17,723 - R 17,748 R 461,123 R 4,111 R 3,851 R 3,765

R 16,449 - R 16,474 R 427,999 R 3,665 R 3,405 R 3,319

R 17,749 - R 17,774 R 461,799 R 4,120 R 3,860 R 3,774

R 16,475 - R 16,500 R 428,675 R 3,674 R 3,414 R 3,328

R 17,775 - R 17,800 R 462,475 R 4,129 R 3,869 R 3,783

R 16,501 - R 16,526 R 429,351 R 3,683 R 3,423 R 3,337

R 17,801 - R 17,826 R 463,151 R 4,138 R 3,878 R 3,792

R 16,527 - R 16,552 R 430,027 R 3,692 R 3,432 R 3,346

R 17,827 - R 17,852 R 463,827 R 4,147 R 3,887 R 3,801

R 16,553 - R 16,578 R 430,703 R 3,701 R 3,442 R 3,355

R 17,853 - R 17,878 R 464,503 R 4,156 R 3,897 R 3,810

R 16,579 - R 16,604 R 431,379 R 3,710 R 3,451 R 3,364

R 17,879 - R 17,904 R 465,179 R 4,165 R 3,906 R 3,819

R 16,605 - R 16,630 R 432,055 R 3,719 R 3,460 R 3,373

R 17,905 - R 17,930 R 465,855 R 4,174 R 3,915 R 3,828

R 16,631 - R 16,656 R 432,731 R 3,729 R 3,469 R 3,382

R 17,931 - R 17,956 R 466,531 R 4,184 R 3,924 R 3,837

R 16,657 - R 16,682 R 433,407 R 3,738 R 3,478 R 3,391

R 17,957 - R 17,982 R 467,207 R 4,193 R 3,933 R 3,846

R 16,683 - R 16,708 R 434,083 R 3,747 R 3,487 R 3,401

R 17,983 - R 18,008 R 467,883 R 4,202 R 3,942 R 3,856

R 16,709 - R 16,734 R 434,759 R 3,756 R 3,496 R 3,410

R 18,009 - R 18,034 R 468,559 R 4,211 R 3,951 R 3,865

R 16,735 - R 16,760 R 435,435 R 3,765 R 3,505 R 3,419

R 18,035 - R 18,060 R 469,235 R 4,220 R 3,960 R 3,874

R 16,761 - R 16,786 R 436,111 R 3,774 R 3,514 R 3,428

R 18,061 - R 18,086 R 469,911 R 4,229 R 3,969 R 3,883

R 16,787 - R 16,812 R 436,787 R 3,783 R 3,523 R 3,437

R 18,087 - R 18,112 R 470,587 R 4,238 R 3,978 R 3,892

R 16,813 - R 16,838 R 437,463 R 3,792 R 3,533 R 3,446

R 18,113 - R 18,138 R 471,263 R 4,247 R 3,988 R 3,901

R 16,839 - R 16,864 R 438,139 R 3,801 R 3,542 R 3,455

R 18,139 - R 18,164 R 471,939 R 4,256 R 3,997 R 3,910

R 16,865 - R 16,890 R 438,815 R 3,810 R 3,551 R 3,464

R 18,165 - R 18,190 R 472,615 R 4,265 R 4,006 R 3,919

R 16,891 - R 16,916 R 439,491 R 3,820 R 3,560 R 3,473

R 18,191 - R 18,216 R 473,291 R 4,275 R 4,015 R 3,928

R 16,917 - R 16,942 R 440,167 R 3,829 R 3,569 R 3,482

R 18,217 - R 18,242 R 473,967 R 4,284 R 4,024 R 3,937

R 16,943 - R 16,968 R 440,843 R 3,838 R 3,578 R 3,492

R 18,243 - R 18,268 R 474,643 R 4,293 R 4,033 R 3,947

R 16,969 - R 16,994 R 441,519 R 3,847 R 3,587 R 3,501

R 18,269 - R 18,294 R 475,319 R 4,302 R 4,042 R 3,956

R 16,995 - R 17,020 R 442,195 R 3,856 R 3,596 R 3,510

R 18,295 - R 18,320 R 475,995 R 4,311 R 4,051 R 3,965

R 17,021 - R 17,046 R 442,871 R 3,865 R 3,605 R 3,519

R 18,321 - R 18,346 R 476,671 R 4,320 R 4,060 R 3,974

R 17,047 - R 17,072 R 443,547 R 3,874 R 3,614 R 3,528

R 18,347 - R 18,372 R 477,347 R 4,329 R 4,069 R 3,983

R 17,073 - R 17,098 R 444,223 R 3,883 R 3,624 R 3,537

R 18,373 - R 18,398 R 478,023 R 4,338 R 4,079 R 3,992

R 17,099 - R 17,124 R 444,899 R 3,892 R 3,633 R 3,546

R 18,399 - R 18,424 R 478,699 R 4,347 R 4,088 R 4,001

R 17,125 - R 17,150 R 445,575 R 3,901 R 3,642 R 3,555

R 18,425 - R 18,450 R 479,375 R 4,356 R 4,097 R 4,010

R 17,151 - R 17,176 R 446,251 R 3,911 R 3,651 R 3,564

R 18,451 - R 18,476 R 480,051 R 4,366 R 4,106 R 4,019

R 17,177 - R 17,202 R 446,927 R 3,920 R 3,660 R 3,573

R 18,477 - R 18,502 R 480,727 R 4,375 R 4,115 R 4,028

R 17,203 - R 17,228 R 447,603 R 3,929 R 3,669 R 3,583

R 18,503 - R 18,528 R 481,403 R 4,384 R 4,124 R 4,038

R 17,229 - R 17,254 R 448,279 R 3,938 R 3,678 R 3,592

R 18,529 - R 18,554 R 482,079 R 4,393 R 4,133 R 4,047

R 17,255 - R 17,280 R 448,955 R 3,947 R 3,687 R 3,601

R 18,555 - R 18,580 R 482,755 R 4,402 R 4,142 R 4,056

R 17,281 - R 17,306 R 449,631 R 3,956 R 3,696 R 3,610

R 18,581 - R 18,606 R 483,431 R 4,411 R 4,151 R 4,065

R 17,307 - R 17,332 R 450,307 R 3,965 R 3,705 R 3,619

R 18,607 - R 18,632 R 484,107 R 4,420 R 4,160 R 4,074

R 17,333 - R 17,358 R 450,983 R 3,974 R 3,715 R 3,628

R 18,633 - R 18,658 R 484,783 R 4,429 R 4,170 R 4,083

R 17,359 - R 17,384 R 451,659 R 3,983 R 3,724 R 3,637

R 18,659 - R 18,684 R 485,459 R 4,438 R 4,179 R 4,092

R 17,385 - R 17,410 R 452,335 R 3,992 R 3,733 R 3,646

R 18,685 - R 18,710 R 486,135 R 4,447 R 4,188 R 4,101

R 17,411 - R 17,436 R 453,011 R 4,002 R 3,742 R 3,655

R 18,711 - R 18,736 R 486,811 R 4,457 R 4,197 R 4,110

R 17,437 - R 17,462 R 453,687 R 4,011 R 3,751 R 3,664

R 18,737 - R 18,762 R 487,487 R 4,466 R 4,206 R 4,119

R 17,463 - R 17,488 R 454,363 R 4,020 R 3,760 R 3,674

R 18,763 - R 18,788 R 488,163 R 4,475 R 4,215 R 4,129

R 17,489 - R 17,514 R 455,039 R 4,029 R 3,769 R 3,683

R 18,789 - R 18,814 R 488,839 R 4,484 R 4,224 R 4,138

R 17,515 - R 17,540 R 455,715 R 4,038 R 3,778 R 3,692

R 18,815 - R 18,840 R 489,515 R 4,493 R 4,233 R 4,147

R 17,541 - R 17,566 R 456,391 R 4,047 R 3,787 R 3,701

R 18,841 - R 18,866 R 490,191 R 4,502 R 4,242 R 4,156

R 17,567 - R 17,592 R 457,067 R 4,056 R 3,796 R 3,710

R 18,867 - R 18,892 R 490,867 R 4,511 R 4,251 R 4,165

R 16,293 - R 18,892

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 4,520 R 4,261 R 4,174

R 20,193 - R 20,218 R 525,343 R 5,003 R 4,744 R 4,657

R 18,919 - R 18,944 R 492,219 R 4,529 R 4,270 R 4,183

R 20,219 - R 20,244 R 526,019 R 5,013 R 4,754 R 4,667

R 18,945 - R 18,970 R 492,895 R 4,538 R 4,279 R 4,192

R 20,245 - R 20,270 R 526,695 R 5,023 R 4,763 R 4,677

R 18,971 - R 18,996 R 493,571 R 4,548 R 4,288 R 4,201

R 20,271 - R 20,296 R 527,371 R 5,033 R 4,773 R 4,687

R 18,997 - R 19,022 R 494,247 R 4,557 R 4,297 R 4,210

R 20,297 - R 20,322 R 528,047 R 5,043 R 4,783 R 4,697

R 19,023 - R 19,048 R 494,923 R 4,566 R 4,306 R 4,220

R 20,323 - R 20,348 R 528,723 R 5,053 R 4,793 R 4,707

R 19,049 - R 19,074 R 495,599 R 4,575 R 4,315 R 4,229

R 20,349 - R 20,374 R 529,399 R 5,063 R 4,803 R 4,716

R 19,075 - R 19,100 R 496,275 R 4,584 R 4,324 R 4,238

R 20,375 - R 20,400 R 530,075 R 5,073 R 4,813 R 4,726

R 19,101 - R 19,126 R 496,951 R 4,593 R 4,333 R 4,247

R 20,401 - R 20,426 R 530,751 R 5,082 R 4,823 R 4,736

R 19,127 - R 19,152 R 497,627 R 4,602 R 4,342 R 4,256

R 20,427 - R 20,452 R 531,427 R 5,092 R 4,833 R 4,746

R 19,153 - R 19,178 R 498,303 R 4,611 R 4,352 R 4,265

R 20,453 - R 20,478 R 532,103 R 5,102 R 4,843 R 4,756

R 19,179 - R 19,204 R 498,979 R 4,620 R 4,361 R 4,274

R 20,479 - R 20,504 R 532,779 R 5,112 R 4,852 R 4,766

R 19,205 - R 19,230 R 499,655 R 4,629 R 4,370 R 4,283

R 20,505 - R 20,530 R 533,455 R 5,122 R 4,862 R 4,776

R 19,231 - R 19,256 R 500,331 R 4,639 R 4,379 R 4,292

R 20,531 - R 20,556 R 534,131 R 5,132 R 4,872 R 4,786

R 19,257 - R 19,282 R 501,007 R 4,648 R 4,388 R 4,302

R 20,557 - R 20,582 R 534,807 R 5,142 R 4,882 R 4,796

R 19,283 - R 19,308 R 501,683 R 4,658 R 4,398 R 4,311

R 20,583 - R 20,608 R 535,483 R 5,152 R 4,892 R 4,805

R 19,309 - R 19,334 R 502,359 R 4,667 R 4,408 R 4,321

R 20,609 - R 20,634 R 536,159 R 5,161 R 4,902 R 4,815

R 19,335 - R 19,360 R 503,035 R 4,677 R 4,418 R 4,331

R 20,635 - R 20,660 R 536,835 R 5,171 R 4,912 R 4,825

R 19,361 - R 19,386 R 503,711 R 4,687 R 4,428 R 4,341

R 20,661 - R 20,686 R 537,511 R 5,181 R 4,922 R 4,835

R 19,387 - R 19,412 R 504,387 R 4,697 R 4,437 R 4,351

R 20,687 - R 20,712 R 538,187 R 5,191 R 4,931 R 4,845

R 19,413 - R 19,438 R 505,063 R 4,707 R 4,447 R 4,361

R 20,713 - R 20,738 R 538,863 R 5,201 R 4,941 R 4,855

R 19,439 - R 19,464 R 505,739 R 4,717 R 4,457 R 4,371

R 20,739 - R 20,764 R 539,539 R 5,211 R 4,951 R 4,865

R 19,465 - R 19,490 R 506,415 R 4,727 R 4,467 R 4,381

R 20,765 - R 20,790 R 540,215 R 5,221 R 4,961 R 4,875

R 19,491 - R 19,516 R 507,091 R 4,737 R 4,477 R 4,390

R 20,791 - R 20,816 R 540,891 R 5,231 R 4,971 R 4,884

R 19,517 - R 19,542 R 507,767 R 4,746 R 4,487 R 4,400

R 20,817 - R 20,842 R 541,567 R 5,240 R 4,981 R 4,894

R 19,543 - R 19,568 R 508,443 R 4,756 R 4,497 R 4,410

R 20,843 - R 20,868 R 542,243 R 5,250 R 4,991 R 4,904

R 19,569 - R 19,594 R 509,119 R 4,766 R 4,507 R 4,420

R 20,869 - R 20,894 R 542,919 R 5,260 R 5,001 R 4,914

R 19,595 - R 19,620 R 509,795 R 4,776 R 4,516 R 4,430

R 20,895 - R 20,920 R 543,595 R 5,270 R 5,010 R 4,924

R 19,621 - R 19,646 R 510,471 R 4,786 R 4,526 R 4,440

R 20,921 - R 20,946 R 544,271 R 5,280 R 5,020 R 4,934

R 19,647 - R 19,672 R 511,147 R 4,796 R 4,536 R 4,450

R 20,947 - R 20,972 R 544,947 R 5,290 R 5,030 R 4,944

R 19,673 - R 19,698 R 511,823 R 4,806 R 4,546 R 4,460

R 20,973 - R 20,998 R 545,623 R 5,300 R 5,040 R 4,954

R 19,699 - R 19,724 R 512,499 R 4,816 R 4,556 R 4,469

R 20,999 - R 21,024 R 546,299 R 5,310 R 5,050 R 4,963

R 19,725 - R 19,750 R 513,175 R 4,826 R 4,566 R 4,479

R 21,025 - R 21,050 R 546,975 R 5,320 R 5,060 R 4,973

R 19,751 - R 19,776 R 513,851 R 4,835 R 4,576 R 4,489

R 21,051 - R 21,076 R 547,651 R 5,329 R 5,070 R 4,983

R 19,777 - R 19,802 R 514,527 R 4,845 R 4,586 R 4,499

R 21,077 - R 21,102 R 548,327 R 5,339 R 5,080 R 4,993

R 19,803 - R 19,828 R 515,203 R 4,855 R 4,596 R 4,509

R 21,103 - R 21,128 R 549,003 R 5,349 R 5,090 R 5,003

R 19,829 - R 19,854 R 515,879 R 4,865 R 4,605 R 4,519

R 21,129 - R 21,154 R 549,679 R 5,359 R 5,099 R 5,013

R 19,855 - R 19,880 R 516,555 R 4,875 R 4,615 R 4,529

R 21,155 - R 21,180 R 550,355 R 5,369 R 5,109 R 5,023

R 19,881 - R 19,906 R 517,231 R 4,885 R 4,625 R 4,539

R 21,181 - R 21,206 R 551,031 R 5,379 R 5,119 R 5,033

R 19,907 - R 19,932 R 517,907 R 4,895 R 4,635 R 4,549

R 21,207 - R 21,232 R 551,707 R 5,389 R 5,129 R 5,043

R 19,933 - R 19,958 R 518,583 R 4,905 R 4,645 R 4,558

R 21,233 - R 21,258 R 552,383 R 5,399 R 5,139 R 5,052

R 19,959 - R 19,984 R 519,259 R 4,914 R 4,655 R 4,568

R 21,259 - R 21,284 R 553,059 R 5,408 R 5,149 R 5,062

R 19,985 - R 20,010 R 519,935 R 4,924 R 4,665 R 4,578

R 21,285 - R 21,310 R 553,735 R 5,418 R 5,159 R 5,072

R 20,011 - R 20,036 R 520,611 R 4,934 R 4,675 R 4,588

R 21,311 - R 21,336 R 554,411 R 5,428 R 5,169 R 5,082

R 20,037 - R 20,062 R 521,287 R 4,944 R 4,684 R 4,598

R 21,337 - R 21,362 R 555,087 R 5,438 R 5,178 R 5,092

R 20,063 - R 20,088 R 521,963 R 4,954 R 4,694 R 4,608

R 21,363 - R 21,388 R 555,763 R 5,448 R 5,188 R 5,102

R 20,089 - R 20,114 R 522,639 R 4,964 R 4,704 R 4,618

R 21,389 - R 21,414 R 556,439 R 5,458 R 5,198 R 5,112

R 20,115 - R 20,140 R 523,315 R 4,974 R 4,714 R 4,628

R 21,415 - R 21,440 R 557,115 R 5,468 R 5,208 R 5,122

R 20,141 - R 20,166 R 523,991 R 4,984 R 4,724 R 4,637

R 21,441 - R 21,466 R 557,791 R 5,478 R 5,218 R 5,131

R 20,167 - R 20,192 R 524,667 R 4,993 R 4,734 R 4,647

R 21,467 - R 21,492 R 558,467 R 5,487 R 5,228 R 5,141

R 18,893 - R 21,492

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 5,497 R 5,238 R 5,151

R 22,793 - R 22,818 R 592,943 R 5,991 R 5,732 R 5,645

R 21,519 - R 21,544 R 559,819 R 5,507 R 5,248 R 5,161

R 22,819 - R 22,844 R 593,619 R 6,001 R 5,742 R 5,655

R 21,545 - R 21,570 R 560,495 R 5,517 R 5,257 R 5,171

R 22,845 - R 22,870 R 594,295 R 6,011 R 5,751 R 5,665

R 21,571 - R 21,596 R 561,171 R 5,527 R 5,267 R 5,181

R 22,871 - R 22,896 R 594,971 R 6,021 R 5,761 R 5,675

R 21,597 - R 21,622 R 561,847 R 5,537 R 5,277 R 5,191

R 22,897 - R 22,922 R 595,647 R 6,031 R 5,771 R 5,685

R 21,623 - R 21,648 R 562,523 R 5,547 R 5,287 R 5,201

R 22,923 - R 22,948 R 596,323 R 6,041 R 5,781 R 5,695

R 21,649 - R 21,674 R 563,199 R 5,557 R 5,297 R 5,210

R 22,949 - R 22,974 R 596,999 R 6,051 R 5,791 R 5,704

R 21,675 - R 21,700 R 563,875 R 5,567 R 5,307 R 5,220

R 22,975 - R 23,000 R 597,675 R 6,061 R 5,801 R 5,714

R 21,701 - R 21,726 R 564,551 R 5,576 R 5,317 R 5,230

R 23,001 - R 23,026 R 598,351 R 6,070 R 5,811 R 5,724

R 21,727 - R 21,752 R 565,227 R 5,586 R 5,327 R 5,240

R 23,027 - R 23,052 R 599,027 R 6,080 R 5,821 R 5,734

R 21,753 - R 21,778 R 565,903 R 5,596 R 5,337 R 5,250

R 23,053 - R 23,078 R 599,703 R 6,090 R 5,831 R 5,744

R 21,779 - R 21,804 R 566,579 R 5,606 R 5,346 R 5,260

R 23,079 - R 23,104 R 600,379 R 6,100 R 5,840 R 5,754

R 21,805 - R 21,830 R 567,255 R 5,616 R 5,356 R 5,270

R 23,105 - R 23,130 R 601,055 R 6,110 R 5,850 R 5,764

R 21,831 - R 21,856 R 567,931 R 5,626 R 5,366 R 5,280

R 23,131 - R 23,156 R 601,731 R 6,120 R 5,860 R 5,774

R 21,857 - R 21,882 R 568,607 R 5,636 R 5,376 R 5,290

R 23,157 - R 23,182 R 602,407 R 6,130 R 5,870 R 5,784

R 21,883 - R 21,908 R 569,283 R 5,646 R 5,386 R 5,299

R 23,183 - R 23,208 R 603,083 R 6,140 R 5,880 R 5,793

R 21,909 - R 21,934 R 569,959 R 5,655 R 5,396 R 5,309

R 23,209 - R 23,234 R 603,759 R 6,149 R 5,890 R 5,803

R 21,935 - R 21,960 R 570,635 R 5,665 R 5,406 R 5,319

R 23,235 - R 23,260 R 604,435 R 6,159 R 5,900 R 5,813

R 21,961 - R 21,986 R 571,311 R 5,675 R 5,416 R 5,329

R 23,261 - R 23,286 R 605,111 R 6,169 R 5,910 R 5,823

R 21,987 - R 22,012 R 571,987 R 5,685 R 5,425 R 5,339

R 23,287 - R 23,312 R 605,787 R 6,179 R 5,919 R 5,833

R 22,013 - R 22,038 R 572,663 R 5,695 R 5,435 R 5,349

R 23,313 - R 23,338 R 606,463 R 6,189 R 5,929 R 5,843

R 22,039 - R 22,064 R 573,339 R 5,705 R 5,445 R 5,359

R 23,339 - R 23,364 R 607,139 R 6,199 R 5,939 R 5,853

R 22,065 - R 22,090 R 574,015 R 5,715 R 5,455 R 5,369

R 23,365 - R 23,390 R 607,815 R 6,209 R 5,949 R 5,863

R 22,091 - R 22,116 R 574,691 R 5,725 R 5,465 R 5,378

R 23,391 - R 23,416 R 608,491 R 6,219 R 5,959 R 5,872

R 22,117 - R 22,142 R 575,367 R 5,734 R 5,475 R 5,388

R 23,417 - R 23,442 R 609,167 R 6,228 R 5,969 R 5,882

R 22,143 - R 22,168 R 576,043 R 5,744 R 5,485 R 5,398

R 23,443 - R 23,468 R 609,843 R 6,238 R 5,979 R 5,892

R 22,169 - R 22,194 R 576,719 R 5,754 R 5,495 R 5,408

R 23,469 - R 23,494 R 610,519 R 6,248 R 5,989 R 5,902

R 22,195 - R 22,220 R 577,395 R 5,764 R 5,504 R 5,418

R 23,495 - R 23,520 R 611,195 R 6,258 R 5,998 R 5,912

R 22,221 - R 22,246 R 578,071 R 5,774 R 5,514 R 5,428

R 23,521 - R 23,546 R 611,871 R 6,268 R 6,008 R 5,922

R 22,247 - R 22,272 R 578,747 R 5,784 R 5,524 R 5,438

R 23,547 - R 23,572 R 612,547 R 6,278 R 6,018 R 5,932

R 22,273 - R 22,298 R 579,423 R 5,794 R 5,534 R 5,448

R 23,573 - R 23,598 R 613,223 R 6,288 R 6,028 R 5,942

R 22,299 - R 22,324 R 580,099 R 5,804 R 5,544 R 5,457

R 23,599 - R 23,624 R 613,899 R 6,298 R 6,038 R 5,951

R 22,325 - R 22,350 R 580,775 R 5,814 R 5,554 R 5,467

R 23,625 - R 23,650 R 614,575 R 6,308 R 6,048 R 5,961

R 22,351 - R 22,376 R 581,451 R 5,823 R 5,564 R 5,477

R 23,651 - R 23,676 R 615,251 R 6,317 R 6,058 R 5,971

R 22,377 - R 22,402 R 582,127 R 5,833 R 5,574 R 5,487

R 23,677 - R 23,702 R 615,927 R 6,327 R 6,068 R 5,981

R 22,403 - R 22,428 R 582,803 R 5,843 R 5,584 R 5,497

R 23,703 - R 23,728 R 616,603 R 6,337 R 6,078 R 5,991

R 22,429 - R 22,454 R 583,479 R 5,853 R 5,593 R 5,507

R 23,729 - R 23,754 R 617,279 R 6,347 R 6,087 R 6,001

R 22,455 - R 22,480 R 584,155 R 5,863 R 5,603 R 5,517

R 23,755 - R 23,780 R 617,955 R 6,357 R 6,097 R 6,011

R 22,481 - R 22,506 R 584,831 R 5,873 R 5,613 R 5,527

R 23,781 - R 23,806 R 618,631 R 6,367 R 6,107 R 6,021

R 22,507 - R 22,532 R 585,507 R 5,883 R 5,623 R 5,537

R 23,807 - R 23,832 R 619,307 R 6,377 R 6,117 R 6,031

R 22,533 - R 22,558 R 586,183 R 5,893 R 5,633 R 5,546

R 23,833 - R 23,858 R 619,983 R 6,387 R 6,127 R 6,040

R 22,559 - R 22,584 R 586,859 R 5,902 R 5,643 R 5,556

R 23,859 - R 23,884 R 620,659 R 6,396 R 6,137 R 6,050

R 22,585 - R 22,610 R 587,535 R 5,912 R 5,653 R 5,566

R 23,885 - R 23,910 R 621,335 R 6,406 R 6,147 R 6,060

R 22,611 - R 22,636 R 588,211 R 5,922 R 5,663 R 5,576

R 23,911 - R 23,936 R 622,011 R 6,416 R 6,157 R 6,070

R 22,637 - R 22,662 R 588,887 R 5,932 R 5,672 R 5,586

R 23,937 - R 23,962 R 622,687 R 6,426 R 6,166 R 6,080

R 22,663 - R 22,688 R 589,563 R 5,942 R 5,682 R 5,596

R 23,963 - R 23,988 R 623,363 R 6,436 R 6,176 R 6,090

R 22,689 - R 22,714 R 590,239 R 5,952 R 5,692 R 5,606

R 23,989 - R 24,014 R 624,039 R 6,446 R 6,186 R 6,100

R 22,715 - R 22,740 R 590,915 R 5,962 R 5,702 R 5,616

R 24,015 - R 24,040 R 624,715 R 6,456 R 6,196 R 6,110

R 22,741 - R 22,766 R 591,591 R 5,972 R 5,712 R 5,625

R 24,041 - R 24,066 R 625,391 R 6,466 R 6,206 R 6,119

R 22,767 - R 22,792 R 592,267 R 5,981 R 5,722 R 5,635

R 24,067 - R 24,092 R 626,067 R 6,475 R 6,216 R 6,129

R 21,493 - R 24,092

TABLE B

EFFECTIVE DATE 2013.03.01

FORTNIGHTLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G02-A02

Revision: 5 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 6,485 R 6,226 R 6,139

R 25,263 - R 25,288 R 657,163 R 6,944 R 6,685 R 6,598

R 24,119 - R 24,144 R 627,419 R 6,495 R 6,236 R 6,149

R 25,289 - R 25,314 R 657,839 R 6,955 R 6,695 R 6,608

R 24,145 - R 24,170 R 628,095 R 6,505 R 6,245 R 6,159

R 25,315 - R 25,340 R 658,515 R 6,965 R 6,705 R 6,619

R 24,171 - R 24,196 R 628,771 R 6,515 R 6,255 R 6,169

R 25,341 - R 25,366 R 659,191 R 6,975 R 6,716 R 6,629

R 24,197 - R 24,222 R 629,447 R 6,525 R 6,265 R 6,179

R 25,367 - R 25,392 R 659,867 R 6,986 R 6,726 R 6,640

R 24,223 - R 24,248 R 630,123 R 6,535 R 6,275 R 6,189

R 25,393 - R 25,418 R 660,543 R 6,996 R 6,737 R 6,650

R 24,249 - R 24,274 R 630,799 R 6,545 R 6,285 R 6,198

R 25,419 - R 25,444 R 661,219 R 7,007 R 6,747 R 6,660

R 24,275 - R 24,300 R 631,475 R 6,555 R 6,295 R 6,208

R 25,445 - R 25,470 R 661,895 R 7,017 R 6,757 R 6,671

R 24,301 - R 24,326 R 632,151 R 6,564 R 6,305 R 6,218

R 25,471 - R 25,496 R 662,571 R 7,027 R 6,768 R 6,681

R 24,327 - R 24,352 R 632,827 R 6,574 R 6,315 R 6,228

R 25,497 - R 25,522 R 663,247 R 7,038 R 6,778 R 6,692

R 24,353 - R 24,378 R 633,503 R 6,584 R 6,325 R 6,238

R 25,523 - R 25,548 R 663,923 R 7,048 R 6,789 R 6,702

R 24,379 - R 24,404 R 634,179 R 6,594 R 6,334 R 6,248

R 25,549 - R 25,574 R 664,599 R 7,059 R 6,799 R 6,712

R 24,405 - R 24,430 R 634,855 R 6,604 R 6,344 R 6,258

R 25,575 - R 25,600 R 665,275 R 7,069 R 6,809 R 6,723

R 24,431 - R 24,456 R 635,531 R 6,614 R 6,354 R 6,268

R 25,601 - R 25,626 R 665,951 R 7,079 R 6,820 R 6,733

R 24,457 - R 24,482 R 636,207 R 6,624 R 6,364 R 6,278

R 25,627 - R 25,652 R 666,627 R 7,090 R 6,830 R 6,744

R 24,483 - R 24,508 R 636,883 R 6,634 R 6,374 R 6,287

R 25,653 - R 25,678 R 667,303 R 7,100 R 6,841 R 6,754

R 24,509 - R 24,534 R 637,559 R 6,643 R 6,384 R 6,297

R 25,679 - R 25,704 R 667,979 R 7,111 R 6,851 R 6,764

R 24,535 - R 24,560 R 638,235 R 6,653 R 6,394 R 6,307

R 25,705 - R 25,730 R 668,655 R 7,121 R 6,861 R 6,775

R 24,561 - R 24,586 R 638,911 R 6,663 R 6,404 R 6,317

R 25,731 - R 25,756 R 669,331 R 7,131 R 6,872 R 6,785

R 24,587 - R 24,612 R 639,587 R 6,674 R 6,414 R 6,328

R 25,757 - R 25,782 R 670,007 R 7,142 R 6,882 R 6,796

R 24,613 - R 24,638 R 640,263 R 6,684 R 6,425 R 6,338

R 25,783 - R 25,808 R 670,683 R 7,152 R 6,893 R 6,806

R 24,639 - R 24,664 R 640,939 R 6,695 R 6,435 R 6,348

R 25,809 - R 25,834 R 671,359 R 7,163 R 6,903 R 6,816

R 24,665 - R 24,690 R 641,615 R 6,705 R 6,445 R 6,359

R 25,835 - R 25,860 R 672,035 R 7,173 R 6,913 R 6,827

R 24,691 - R 24,716 R 642,291 R 6,715 R 6,456 R 6,369

R 25,861 - R 25,886 R 672,711 R 7,183 R 6,924 R 6,837

R 24,717 - R 24,742 R 642,967 R 6,726 R 6,466 R 6,380

R 25,887 - R 25,912 R 673,387 R 7,194 R 6,934 R 6,848

R 24,743 - R 24,768 R 643,643 R 6,736 R 6,477 R 6,390

R 25,913 - R 25,938 R 674,063 R 7,204 R 6,945 R 6,858

R 24,769 - R 24,794 R 644,319 R 6,747 R 6,487 R 6,400

R 25,939 - R 25,964 R 674,739 R 7,215 R 6,955 R 6,868

R 24,795 - R 24,820 R 644,995 R 6,757 R 6,497 R 6,411

R 25,965 - R 25,990 R 675,415 R 7,225 R 6,965 R 6,879

R 24,821 - R 24,846 R 645,671 R 6,767 R 6,508 R 6,421

R 25,991 - R 26,016 R 676,091 R 7,235 R 6,976 R 6,889

R 24,847 - R 24,872 R 646,347 R 6,778 R 6,518 R 6,432

R 26,017 - R 26,042 R 676,767 R 7,246 R 6,986 R 6,900

R 24,873 - R 24,898 R 647,023 R 6,788 R 6,529 R 6,442

R 26,043 - R 26,068 R 677,443 R 7,256 R 6,997 R 6,910

R 24,899 - R 24,924 R 647,699 R 6,799 R 6,539 R 6,452

R 26,069 - R 26,094 R 678,119 R 7,267 R 7,007 R 6,920

R 24,925 - R 24,950 R 648,375 R 6,809 R 6,549 R 6,463

R 26,095 - R 26,120 R 678,795 R 7,277 R 7,017 R 6,931

R 24,951 - R 24,976 R 649,051 R 6,819 R 6,560 R 6,473

R 26,121 - R 26,146 R 679,471 R 7,287 R 7,028 R 6,941

R 24,977 - R 25,002 R 649,727 R 6,830 R 6,570 R 6,484

R 26,147 - R 26,172 R 680,147 R 7,298 R 7,038 R 6,952

R 25,003 - R 25,028 R 650,403 R 6,840 R 6,581 R 6,494

R 26,173 - R 26,198 R 680,823 R 7,308 R 7,049 R 6,962

R 25,029 - R 25,054 R 651,079 R 6,851 R 6,591 R 6,504

R 26,199 - R 26,224 R 681,499 R 7,319 R 7,059 R 6,972

R 25,055 - R 25,080 R 651,755 R 6,861 R 6,601 R 6,515

R 26,225 - R 26,250 R 682,175 R 7,329 R 7,069 R 6,983

R 25,081 - R 25,106 R 652,431 R 6,871 R 6,612 R 6,525

R 26,251 - R 26,276 R 682,851 R 7,339 R 7,080 R 6,993

R 25,107 - R 25,132 R 653,107 R 6,882 R 6,622 R 6,536

R 26,277 - R 26,302 R 683,527 R 7,350 R 7,090 R 7,004

R 25,133 - R 25,158 R 653,783 R 6,892 R 6,633 R 6,546

R 26,303 - R 26,328 R 684,203 R 7,360 R 7,101 R 7,014

R 25,159 - R 25,184 R 654,459 R 6,903 R 6,643 R 6,556

R 26,329 - R 26,354 R 684,879 R 7,371 R 7,111 R 7,024

R 25,185 - R 25,210 R 655,135 R 6,913 R 6,653 R 6,567

R 26,355 - R 26,380 R 685,555 R 7,381 R 7,121 R 7,035

R 25,211 - R 25,236 R 655,811 R 6,923 R 6,664 R 6,577

R 26,381 - R 26,406 R 686,231 R 7,391 R 7,132 R 7,045

R 25,237 - R 25,262 R 656,487 R 6,934 R 6,674 R 6,588

R 26,407 - R 26,432 R 686,907 R 7,402 R 7,142 R 7,056

R 24,093 - R 26,432

TABLE B

If the table is inadequate: Add R7,402 (under 65), R7,142 (65 to 74) or R7,056 (over 75) to the result of [40% X (actual annual remuneration less R26,313,5)]. Apply rounding to the end result by disregarding the cents.

Note: R26,313.50 is the average between R26,301 and R26,432

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 51 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 52 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 53 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 54 R 0 R 0

R 5,598 - R 5,603 R 67,206 R 1 R 0 R 0

R 5,898 - R 5,903 R 70,806 R 55 R 0 R 0

R 5,604 - R 5,609 R 67,278 R 3 R 0 R 0

R 5,904 - R 5,909 R 70,878 R 57 R 0 R 0

R 5,610 - R 5,615 R 67,350 R 4 R 0 R 0

R 5,910 - R 5,915 R 70,950 R 58 R 0 R 0

R 5,616 - R 5,621 R 67,422 R 5 R 0 R 0

R 5,916 - R 5,921 R 71,022 R 59 R 0 R 0

R 5,622 - R 5,627 R 67,494 R 6 R 0 R 0

R 5,922 - R 5,927 R 71,094 R 60 R 0 R 0

R 5,628 - R 5,633 R 67,566 R 7 R 0 R 0

R 5,928 - R 5,933 R 71,166 R 61 R 0 R 0

R 5,634 - R 5,639 R 67,638 R 8 R 0 R 0

R 5,934 - R 5,939 R 71,238 R 62 R 0 R 0

R 5,640 - R 5,645 R 67,710 R 9 R 0 R 0

R 5,940 - R 5,945 R 71,310 R 63 R 0 R 0

R 5,646 - R 5,651 R 67,782 R 10 R 0 R 0

R 5,946 - R 5,951 R 71,382 R 64 R 0 R 0

R 5,652 - R 5,657 R 67,854 R 11 R 0 R 0

R 5,952 - R 5,957 R 71,454 R 65 R 0 R 0

R 5,658 - R 5,663 R 67,926 R 12 R 0 R 0

R 5,958 - R 5,963 R 71,526 R 66 R 0 R 0

R 5,664 - R 5,669 R 67,998 R 13 R 0 R 0

R 5,964 - R 5,969 R 71,598 R 67 R 0 R 0

R 5,670 - R 5,675 R 68,070 R 14 R 0 R 0

R 5,970 - R 5,975 R 71,670 R 68 R 0 R 0

R 5,676 - R 5,681 R 68,142 R 15 R 0 R 0

R 5,976 - R 5,981 R 71,742 R 69 R 0 R 0

R 5,682 - R 5,687 R 68,214 R 17 R 0 R 0

R 5,982 - R 5,987 R 71,814 R 71 R 0 R 0

R 5,688 - R 5,693 R 68,286 R 18 R 0 R 0

R 5,988 - R 5,993 R 71,886 R 72 R 0 R 0

R 5,694 - R 5,699 R 68,358 R 19 R 0 R 0

R 5,994 - R 5,999 R 71,958 R 73 R 0 R 0

R 5,700 - R 5,705 R 68,430 R 20 R 0 R 0

R 6,000 - R 6,005 R 72,030 R 74 R 0 R 0

R 5,706 - R 5,711 R 68,502 R 21 R 0 R 0

R 6,006 - R 6,011 R 72,102 R 75 R 0 R 0

R 5,712 - R 5,717 R 68,574 R 22 R 0 R 0

R 6,012 - R 6,017 R 72,174 R 76 R 0 R 0

R 5,718 - R 5,723 R 68,646 R 23 R 0 R 0

R 6,018 - R 6,023 R 72,246 R 77 R 0 R 0

R 5,724 - R 5,729 R 68,718 R 24 R 0 R 0

R 6,024 - R 6,029 R 72,318 R 78 R 0 R 0

R 5,730 - R 5,735 R 68,790 R 25 R 0 R 0

R 6,030 - R 6,035 R 72,390 R 79 R 0 R 0

R 5,736 - R 5,741 R 68,862 R 26 R 0 R 0

R 6,036 - R 6,041 R 72,462 R 80 R 0 R 0

R 5,742 - R 5,747 R 68,934 R 27 R 0 R 0

R 6,042 - R 6,047 R 72,534 R 81 R 0 R 0

R 5,748 - R 5,753 R 69,006 R 28 R 0 R 0

R 6,048 - R 6,053 R 72,606 R 82 R 0 R 0

R 5,754 - R 5,759 R 69,078 R 30 R 0 R 0

R 6,054 - R 6,059 R 72,678 R 84 R 0 R 0

R 5,760 - R 5,765 R 69,150 R 31 R 0 R 0

R 6,060 - R 6,065 R 72,750 R 85 R 0 R 0

R 5,766 - R 5,771 R 69,222 R 32 R 0 R 0

R 6,066 - R 6,071 R 72,822 R 86 R 0 R 0

R 5,772 - R 5,777 R 69,294 R 33 R 0 R 0

R 6,072 - R 6,077 R 72,894 R 87 R 0 R 0

R 5,778 - R 5,783 R 69,366 R 34 R 0 R 0

R 6,078 - R 6,083 R 72,966 R 88 R 0 R 0

R 5,784 - R 5,789 R 69,438 R 35 R 0 R 0

R 6,084 - R 6,089 R 73,038 R 89 R 0 R 0

R 5,790 - R 5,795 R 69,510 R 36 R 0 R 0

R 6,090 - R 6,095 R 73,110 R 90 R 0 R 0

R 5,796 - R 5,801 R 69,582 R 37 R 0 R 0

R 6,096 - R 6,101 R 73,182 R 91 R 0 R 0

R 5,802 - R 5,807 R 69,654 R 38 R 0 R 0

R 6,102 - R 6,107 R 73,254 R 92 R 0 R 0

R 5,808 - R 5,813 R 69,726 R 39 R 0 R 0

R 6,108 - R 6,113 R 73,326 R 93 R 0 R 0

R 5,814 - R 5,819 R 69,798 R 40 R 0 R 0

R 6,114 - R 6,119 R 73,398 R 94 R 0 R 0

R 5,820 - R 5,825 R 69,870 R 41 R 0 R 0

R 6,120 - R 6,125 R 73,470 R 95 R 0 R 0

R 5,826 - R 5,831 R 69,942 R 42 R 0 R 0

R 6,126 - R 6,131 R 73,542 R 96 R 0 R 0

R 5,832 - R 5,837 R 70,014 R 44 R 0 R 0

R 6,132 - R 6,137 R 73,614 R 98 R 0 R 0

R 5,838 - R 5,843 R 70,086 R 45 R 0 R 0

R 6,138 - R 6,143 R 73,686 R 99 R 0 R 0

R 5,844 - R 5,849 R 70,158 R 46 R 0 R 0

R 6,144 - R 6,149 R 73,758 R 100 R 0 R 0

R 5,850 - R 5,855 R 70,230 R 47 R 0 R 0

R 6,150 - R 6,155 R 73,830 R 101 R 0 R 0

R 5,856 - R 5,861 R 70,302 R 48 R 0 R 0

R 6,156 - R 6,161 R 73,902 R 102 R 0 R 0

R 5,862 - R 5,867 R 70,374 R 49 R 0 R 0

R 6,162 - R 6,167 R 73,974 R 103 R 0 R 0

R 5,868 - R 5,873 R 70,446 R 50 R 0 R 0

R 6,168 - R 6,173 R 74,046 R 104 R 0 R 0

R 5,574 - R 6,173 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 106 R 0 R 0

R 6,724 - R 6,734 R 80,748 R 205 R 0 R 0

R 6,185 - R 6,195 R 74,280 R 108 R 0 R 0

R 6,735 - R 6,745 R 80,880 R 207 R 0 R 0

R 6,196 - R 6,206 R 74,412 R 110 R 0 R 0

R 6,746 - R 6,756 R 81,012 R 209 R 0 R 0

R 6,207 - R 6,217 R 74,544 R 111 R 0 R 0

R 6,757 - R 6,767 R 81,144 R 210 R 0 R 0

R 6,218 - R 6,228 R 74,676 R 113 R 0 R 0

R 6,768 - R 6,778 R 81,276 R 212 R 0 R 0

R 6,229 - R 6,239 R 74,808 R 115 R 0 R 0

R 6,779 - R 6,789 R 81,408 R 214 R 0 R 0

R 6,240 - R 6,250 R 74,940 R 117 R 0 R 0

R 6,790 - R 6,800 R 81,540 R 216 R 0 R 0

R 6,251 - R 6,261 R 75,072 R 119 R 0 R 0

R 6,801 - R 6,811 R 81,672 R 218 R 0 R 0

R 6,262 - R 6,272 R 75,204 R 121 R 0 R 0

R 6,812 - R 6,822 R 81,804 R 220 R 0 R 0

R 6,273 - R 6,283 R 75,336 R 123 R 0 R 0

R 6,823 - R 6,833 R 81,936 R 222 R 0 R 0

R 6,284 - R 6,294 R 75,468 R 125 R 0 R 0

R 6,834 - R 6,844 R 82,068 R 224 R 0 R 0

R 6,295 - R 6,305 R 75,600 R 127 R 0 R 0

R 6,845 - R 6,855 R 82,200 R 226 R 0 R 0

R 6,306 - R 6,316 R 75,732 R 129 R 0 R 0

R 6,856 - R 6,866 R 82,332 R 228 R 0 R 0

R 6,317 - R 6,327 R 75,864 R 131 R 0 R 0

R 6,867 - R 6,877 R 82,464 R 230 R 0 R 0

R 6,328 - R 6,338 R 75,996 R 133 R 0 R 0

R 6,878 - R 6,888 R 82,596 R 232 R 0 R 0

R 6,339 - R 6,349 R 76,128 R 135 R 0 R 0

R 6,889 - R 6,899 R 82,728 R 234 R 0 R 0

R 6,350 - R 6,360 R 76,260 R 137 R 0 R 0

R 6,900 - R 6,910 R 82,860 R 236 R 0 R 0

R 6,361 - R 6,371 R 76,392 R 139 R 0 R 0

R 6,911 - R 6,921 R 82,992 R 238 R 0 R 0

R 6,372 - R 6,382 R 76,524 R 141 R 0 R 0

R 6,922 - R 6,932 R 83,124 R 240 R 0 R 0

R 6,383 - R 6,393 R 76,656 R 143 R 0 R 0

R 6,933 - R 6,943 R 83,256 R 242 R 0 R 0

R 6,394 - R 6,404 R 76,788 R 145 R 0 R 0

R 6,944 - R 6,954 R 83,388 R 244 R 0 R 0

R 6,405 - R 6,415 R 76,920 R 147 R 0 R 0

R 6,955 - R 6,965 R 83,520 R 246 R 0 R 0

R 6,416 - R 6,426 R 77,052 R 149 R 0 R 0

R 6,966 - R 6,976 R 83,652 R 248 R 0 R 0

R 6,427 - R 6,437 R 77,184 R 151 R 0 R 0

R 6,977 - R 6,987 R 83,784 R 250 R 0 R 0

R 6,438 - R 6,448 R 77,316 R 153 R 0 R 0

R 6,988 - R 6,998 R 83,916 R 252 R 0 R 0

R 6,449 - R 6,459 R 77,448 R 155 R 0 R 0

R 6,999 - R 7,009 R 84,048 R 254 R 0 R 0

R 6,460 - R 6,470 R 77,580 R 157 R 0 R 0

R 7,010 - R 7,020 R 84,180 R 256 R 0 R 0

R 6,471 - R 6,481 R 77,712 R 159 R 0 R 0

R 7,021 - R 7,031 R 84,312 R 258 R 0 R 0

R 6,482 - R 6,492 R 77,844 R 161 R 0 R 0

R 7,032 - R 7,042 R 84,444 R 260 R 0 R 0

R 6,493 - R 6,503 R 77,976 R 163 R 0 R 0

R 7,043 - R 7,053 R 84,576 R 262 R 0 R 0

R 6,504 - R 6,514 R 78,108 R 165 R 0 R 0

R 7,054 - R 7,064 R 84,708 R 264 R 0 R 0

R 6,515 - R 6,525 R 78,240 R 167 R 0 R 0

R 7,065 - R 7,075 R 84,840 R 266 R 0 R 0

R 6,526 - R 6,536 R 78,372 R 169 R 0 R 0

R 7,076 - R 7,086 R 84,972 R 268 R 0 R 0

R 6,537 - R 6,547 R 78,504 R 171 R 0 R 0

R 7,087 - R 7,097 R 85,104 R 270 R 0 R 0

R 6,548 - R 6,558 R 78,636 R 173 R 0 R 0

R 7,098 - R 7,108 R 85,236 R 272 R 0 R 0

R 6,559 - R 6,569 R 78,768 R 175 R 0 R 0

R 7,109 - R 7,119 R 85,368 R 274 R 0 R 0

R 6,570 - R 6,580 R 78,900 R 177 R 0 R 0

R 7,120 - R 7,130 R 85,500 R 276 R 0 R 0

R 6,581 - R 6,591 R 79,032 R 179 R 0 R 0

R 7,131 - R 7,141 R 85,632 R 278 R 0 R 0

R 6,592 - R 6,602 R 79,164 R 181 R 0 R 0

R 7,142 - R 7,152 R 85,764 R 280 R 0 R 0

R 6,603 - R 6,613 R 79,296 R 183 R 0 R 0

R 7,153 - R 7,163 R 85,896 R 282 R 0 R 0

R 6,614 - R 6,624 R 79,428 R 185 R 0 R 0

R 7,164 - R 7,174 R 86,028 R 284 R 0 R 0

R 6,625 - R 6,635 R 79,560 R 187 R 0 R 0

R 7,175 - R 7,185 R 86,160 R 286 R 0 R 0

R 6,636 - R 6,646 R 79,692 R 189 R 0 R 0

R 7,186 - R 7,196 R 86,292 R 288 R 0 R 0

R 6,647 - R 6,657 R 79,824 R 191 R 0 R 0

R 7,197 - R 7,207 R 86,424 R 290 R 0 R 0

R 6,658 - R 6,668 R 79,956 R 193 R 0 R 0

R 7,208 - R 7,218 R 86,556 R 292 R 0 R 0

R 6,669 - R 6,679 R 80,088 R 195 R 0 R 0

R 7,219 - R 7,229 R 86,688 R 294 R 0 R 0

R 6,680 - R 6,690 R 80,220 R 197 R 0 R 0

R 7,230 - R 7,240 R 86,820 R 296 R 0 R 0

R 6,691 - R 6,701 R 80,352 R 199 R 0 R 0

R 7,241 - R 7,251 R 86,952 R 298 R 0 R 0

R 6,702 - R 6,712 R 80,484 R 201 R 0 R 0

R 7,252 - R 7,262 R 87,084 R 300 R 0 R 0

R 6,713 - R 6,723 R 80,616 R 203 R 0 R 0

R 7,263 - R 7,273 R 87,216 R 302 R 0 R 0

R 6,174 - R 7,273 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 304 R 0 R 0

R 7,824 - R 7,834 R 93,948 R 403 R 0 R 0

R 7,285 - R 7,295 R 87,480 R 306 R 0 R 0

R 7,835 - R 7,845 R 94,080 R 405 R 0 R 0

R 7,296 - R 7,306 R 87,612 R 308 R 0 R 0

R 7,846 - R 7,856 R 94,212 R 407 R 0 R 0

R 7,307 - R 7,317 R 87,744 R 309 R 0 R 0

R 7,857 - R 7,867 R 94,344 R 408 R 0 R 0

R 7,318 - R 7,328 R 87,876 R 311 R 0 R 0

R 7,868 - R 7,878 R 94,476 R 410 R 0 R 0

R 7,329 - R 7,339 R 88,008 R 313 R 0 R 0

R 7,879 - R 7,889 R 94,608 R 412 R 0 R 0

R 7,340 - R 7,350 R 88,140 R 315 R 0 R 0

R 7,890 - R 7,900 R 94,740 R 414 R 0 R 0

R 7,351 - R 7,361 R 88,272 R 317 R 0 R 0

R 7,901 - R 7,911 R 94,872 R 416 R 0 R 0

R 7,362 - R 7,372 R 88,404 R 319 R 0 R 0

R 7,912 - R 7,922 R 95,004 R 418 R 0 R 0

R 7,373 - R 7,383 R 88,536 R 321 R 0 R 0

R 7,923 - R 7,933 R 95,136 R 420 R 0 R 0

R 7,384 - R 7,394 R 88,668 R 323 R 0 R 0

R 7,934 - R 7,944 R 95,268 R 422 R 0 R 0

R 7,395 - R 7,405 R 88,800 R 325 R 0 R 0

R 7,945 - R 7,955 R 95,400 R 424 R 0 R 0

R 7,406 - R 7,416 R 88,932 R 327 R 0 R 0

R 7,956 - R 7,966 R 95,532 R 426 R 0 R 0

R 7,417 - R 7,427 R 89,064 R 329 R 0 R 0

R 7,967 - R 7,977 R 95,664 R 428 R 0 R 0

R 7,428 - R 7,438 R 89,196 R 331 R 0 R 0

R 7,978 - R 7,988 R 95,796 R 430 R 0 R 0

R 7,439 - R 7,449 R 89,328 R 333 R 0 R 0

R 7,989 - R 7,999 R 95,928 R 432 R 0 R 0

R 7,450 - R 7,460 R 89,460 R 335 R 0 R 0

R 8,000 - R 8,010 R 96,060 R 434 R 0 R 0

R 7,461 - R 7,471 R 89,592 R 337 R 0 R 0

R 8,011 - R 8,021 R 96,192 R 436 R 0 R 0

R 7,472 - R 7,482 R 89,724 R 339 R 0 R 0

R 8,022 - R 8,032 R 96,324 R 438 R 0 R 0

R 7,483 - R 7,493 R 89,856 R 341 R 0 R 0

R 8,033 - R 8,043 R 96,456 R 440 R 0 R 0

R 7,494 - R 7,504 R 89,988 R 343 R 0 R 0

R 8,044 - R 8,054 R 96,588 R 442 R 0 R 0

R 7,505 - R 7,515 R 90,120 R 345 R 0 R 0

R 8,055 - R 8,065 R 96,720 R 444 R 0 R 0

R 7,516 - R 7,526 R 90,252 R 347 R 0 R 0

R 8,066 - R 8,076 R 96,852 R 446 R 0 R 0

R 7,527 - R 7,537 R 90,384 R 349 R 0 R 0

R 8,077 - R 8,087 R 96,984 R 448 R 0 R 0

R 7,538 - R 7,548 R 90,516 R 351 R 0 R 0

R 8,088 - R 8,098 R 97,116 R 450 R 0 R 0

R 7,549 - R 7,559 R 90,648 R 353 R 0 R 0

R 8,099 - R 8,109 R 97,248 R 452 R 0 R 0

R 7,560 - R 7,570 R 90,780 R 355 R 0 R 0

R 8,110 - R 8,120 R 97,380 R 454 R 0 R 0

R 7,571 - R 7,581 R 90,912 R 357 R 0 R 0

R 8,121 - R 8,131 R 97,512 R 456 R 0 R 0

R 7,582 - R 7,592 R 91,044 R 359 R 0 R 0

R 8,132 - R 8,142 R 97,644 R 458 R 0 R 0

R 7,593 - R 7,603 R 91,176 R 361 R 0 R 0

R 8,143 - R 8,153 R 97,776 R 460 R 0 R 0

R 7,604 - R 7,614 R 91,308 R 363 R 0 R 0

R 8,154 - R 8,164 R 97,908 R 462 R 0 R 0

R 7,615 - R 7,625 R 91,440 R 365 R 0 R 0

R 8,165 - R 8,175 R 98,040 R 464 R 0 R 0

R 7,626 - R 7,636 R 91,572 R 367 R 0 R 0

R 8,176 - R 8,186 R 98,172 R 466 R 0 R 0

R 7,637 - R 7,647 R 91,704 R 369 R 0 R 0

R 8,187 - R 8,197 R 98,304 R 468 R 0 R 0

R 7,648 - R 7,658 R 91,836 R 371 R 0 R 0

R 8,198 - R 8,208 R 98,436 R 470 R 0 R 0

R 7,659 - R 7,669 R 91,968 R 373 R 0 R 0

R 8,209 - R 8,219 R 98,568 R 472 R 0 R 0

R 7,670 - R 7,680 R 92,100 R 375 R 0 R 0

R 8,220 - R 8,230 R 98,700 R 474 R 0 R 0

R 7,681 - R 7,691 R 92,232 R 377 R 0 R 0

R 8,231 - R 8,241 R 98,832 R 476 R 0 R 0

R 7,692 - R 7,702 R 92,364 R 379 R 0 R 0

R 8,242 - R 8,252 R 98,964 R 478 R 0 R 0

R 7,703 - R 7,713 R 92,496 R 381 R 0 R 0

R 8,253 - R 8,263 R 99,096 R 480 R 0 R 0

R 7,714 - R 7,724 R 92,628 R 383 R 0 R 0

R 8,264 - R 8,274 R 99,228 R 482 R 0 R 0

R 7,725 - R 7,735 R 92,760 R 385 R 0 R 0

R 8,275 - R 8,285 R 99,360 R 484 R 0 R 0

R 7,736 - R 7,746 R 92,892 R 387 R 0 R 0

R 8,286 - R 8,296 R 99,492 R 486 R 0 R 0

R 7,747 - R 7,757 R 93,024 R 389 R 0 R 0

R 8,297 - R 8,307 R 99,624 R 488 R 0 R 0

R 7,758 - R 7,768 R 93,156 R 391 R 0 R 0

R 8,308 - R 8,318 R 99,756 R 490 R 0 R 0

R 7,769 - R 7,779 R 93,288 R 393 R 0 R 0

R 8,319 - R 8,329 R 99,888 R 492 R 0 R 0

R 7,780 - R 7,790 R 93,420 R 395 R 0 R 0

R 8,330 - R 8,340 R 100,020 R 494 R 0 R 0

R 7,791 - R 7,801 R 93,552 R 397 R 0 R 0

R 8,341 - R 8,351 R 100,152 R 496 R 0 R 0

R 7,802 - R 7,812 R 93,684 R 399 R 0 R 0

R 8,352 - R 8,362 R 100,284 R 498 R 0 R 0

R 7,813 - R 7,823 R 93,816 R 401 R 0 R 0

R 8,363 - R 8,373 R 100,416 R 500 R 0 R 0

R 7,274 - R 8,373 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 502 R 0 R 0

R 9,174 - R 9,189 R 110,178 R 646 R 84 R 0

R 8,390 - R 8,405 R 100,770 R 505 R 0 R 0

R 9,190 - R 9,205 R 110,370 R 649 R 86 R 0

R 8,406 - R 8,421 R 100,962 R 508 R 0 R 0

R 9,206 - R 9,221 R 110,562 R 652 R 89 R 0

R 8,422 - R 8,437 R 101,154 R 511 R 0 R 0

R 9,222 - R 9,237 R 110,754 R 655 R 92 R 0

R 8,438 - R 8,453 R 101,346 R 514 R 0 R 0

R 9,238 - R 9,253 R 110,946 R 658 R 95 R 0

R 8,454 - R 8,469 R 101,538 R 516 R 0 R 0

R 9,254 - R 9,269 R 111,138 R 660 R 98 R 0

R 8,470 - R 8,485 R 101,730 R 519 R 0 R 0

R 9,270 - R 9,285 R 111,330 R 663 R 101 R 0

R 8,486 - R 8,501 R 101,922 R 522 R 0 R 0

R 9,286 - R 9,301 R 111,522 R 666 R 104 R 0

R 8,502 - R 8,517 R 102,114 R 525 R 0 R 0

R 9,302 - R 9,317 R 111,714 R 669 R 107 R 0

R 8,518 - R 8,533 R 102,306 R 528 R 0 R 0

R 9,318 - R 9,333 R 111,906 R 672 R 109 R 0

R 8,534 - R 8,549 R 102,498 R 531 R 0 R 0

R 9,334 - R 9,349 R 112,098 R 675 R 112 R 0

R 8,550 - R 8,565 R 102,690 R 534 R 0 R 0

R 9,350 - R 9,365 R 112,290 R 678 R 115 R 0

R 8,566 - R 8,581 R 102,882 R 537 R 0 R 0

R 9,366 - R 9,381 R 112,482 R 681 R 118 R 0

R 8,582 - R 8,597 R 103,074 R 539 R 0 R 0

R 9,382 - R 9,397 R 112,674 R 683 R 121 R 0

R 8,598 - R 8,613 R 103,266 R 542 R 0 R 0

R 9,398 - R 9,413 R 112,866 R 686 R 124 R 0

R 8,614 - R 8,629 R 103,458 R 545 R 0 R 0

R 9,414 - R 9,429 R 113,058 R 689 R 127 R 0

R 8,630 - R 8,645 R 103,650 R 548 R 0 R 0

R 9,430 - R 9,445 R 113,250 R 692 R 130 R 0

R 8,646 - R 8,661 R 103,842 R 551 R 0 R 0

R 9,446 - R 9,461 R 113,442 R 695 R 132 R 0

R 8,662 - R 8,677 R 104,034 R 554 R 0 R 0

R 9,462 - R 9,477 R 113,634 R 698 R 135 R 0

R 8,678 - R 8,693 R 104,226 R 557 R 0 R 0

R 9,478 - R 9,493 R 113,826 R 701 R 138 R 0

R 8,694 - R 8,709 R 104,418 R 560 R 0 R 0

R 9,494 - R 9,509 R 114,018 R 704 R 141 R 0

R 8,710 - R 8,725 R 104,610 R 562 R 0 R 0

R 9,510 - R 9,525 R 114,210 R 706 R 144 R 0

R 8,726 - R 8,741 R 104,802 R 565 R 3 R 0

R 9,526 - R 9,541 R 114,402 R 709 R 147 R 0

R 8,742 - R 8,757 R 104,994 R 568 R 6 R 0

R 9,542 - R 9,557 R 114,594 R 712 R 150 R 0

R 8,758 - R 8,773 R 105,186 R 571 R 9 R 0

R 9,558 - R 9,573 R 114,786 R 715 R 153 R 0

R 8,774 - R 8,789 R 105,378 R 574 R 12 R 0

R 9,574 - R 9,589 R 114,978 R 718 R 156 R 0

R 8,790 - R 8,805 R 105,570 R 577 R 14 R 0

R 9,590 - R 9,605 R 115,170 R 721 R 158 R 0

R 8,806 - R 8,821 R 105,762 R 580 R 17 R 0

R 9,606 - R 9,621 R 115,362 R 724 R 161 R 0

R 8,822 - R 8,837 R 105,954 R 583 R 20 R 0

R 9,622 - R 9,637 R 115,554 R 727 R 164 R 0

R 8,838 - R 8,853 R 106,146 R 586 R 23 R 0

R 9,638 - R 9,653 R 115,746 R 730 R 167 R 0

R 8,854 - R 8,869 R 106,338 R 588 R 26 R 0

R 9,654 - R 9,669 R 115,938 R 732 R 170 R 0

R 8,870 - R 8,885 R 106,530 R 591 R 29 R 0

R 9,670 - R 9,685 R 116,130 R 735 R 173 R 0

R 8,886 - R 8,901 R 106,722 R 594 R 32 R 0

R 9,686 - R 9,701 R 116,322 R 738 R 176 R 0

R 8,902 - R 8,917 R 106,914 R 597 R 35 R 0

R 9,702 - R 9,717 R 116,514 R 741 R 179 R 0

R 8,918 - R 8,933 R 107,106 R 600 R 37 R 0

R 9,718 - R 9,733 R 116,706 R 744 R 181 R 0

R 8,934 - R 8,949 R 107,298 R 603 R 40 R 0

R 9,734 - R 9,749 R 116,898 R 747 R 184 R 0

R 8,950 - R 8,965 R 107,490 R 606 R 43 R 0

R 9,750 - R 9,765 R 117,090 R 750 R 187 R 0

R 8,966 - R 8,981 R 107,682 R 609 R 46 R 0

R 9,766 - R 9,781 R 117,282 R 753 R 190 R 3

R 8,982 - R 8,997 R 107,874 R 611 R 49 R 0

R 9,782 - R 9,797 R 117,474 R 755 R 193 R 5

R 8,998 - R 9,013 R 108,066 R 614 R 52 R 0

R 9,798 - R 9,813 R 117,666 R 758 R 196 R 8

R 9,014 - R 9,029 R 108,258 R 617 R 55 R 0

R 9,814 - R 9,829 R 117,858 R 761 R 199 R 11

R 9,030 - R 9,045 R 108,450 R 620 R 58 R 0

R 9,830 - R 9,845 R 118,050 R 764 R 202 R 14

R 9,046 - R 9,061 R 108,642 R 623 R 60 R 0

R 9,846 - R 9,861 R 118,242 R 767 R 204 R 17

R 9,062 - R 9,077 R 108,834 R 626 R 63 R 0

R 9,862 - R 9,877 R 118,434 R 770 R 207 R 20

R 9,078 - R 9,093 R 109,026 R 629 R 66 R 0

R 9,878 - R 9,893 R 118,626 R 773 R 210 R 23

R 9,094 - R 9,109 R 109,218 R 632 R 69 R 0

R 9,894 - R 9,909 R 118,818 R 776 R 213 R 26

R 9,110 - R 9,125 R 109,410 R 634 R 72 R 0

R 9,910 - R 9,925 R 119,010 R 778 R 216 R 28

R 9,126 - R 9,141 R 109,602 R 637 R 75 R 0

R 9,926 - R 9,941 R 119,202 R 781 R 219 R 31

R 9,142 - R 9,157 R 109,794 R 640 R 78 R 0

R 9,942 - R 9,957 R 119,394 R 784 R 222 R 34

R 9,158 - R 9,173 R 109,986 R 643 R 81 R 0

R 9,958 - R 9,973 R 119,586 R 787 R 225 R 37

R 8,374 - R 9,973 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 790 R 228 R 40

R 10,774 - R 10,789 R 129,378 R 934 R 372 R 184

R 9,990 - R 10,005 R 119,970 R 793 R 230 R 43

R 10,790 - R 10,805 R 129,570 R 937 R 374 R 187

R 10,006 - R 10,021 R 120,162 R 796 R 233 R 46

R 10,806 - R 10,821 R 129,762 R 940 R 377 R 190

R 10,022 - R 10,037 R 120,354 R 799 R 236 R 49

R 10,822 - R 10,837 R 129,954 R 943 R 380 R 193

R 10,038 - R 10,053 R 120,546 R 802 R 239 R 52

R 10,838 - R 10,853 R 130,146 R 946 R 383 R 196

R 10,054 - R 10,069 R 120,738 R 804 R 242 R 54

R 10,854 - R 10,869 R 130,338 R 948 R 386 R 198

R 10,070 - R 10,085 R 120,930 R 807 R 245 R 57

R 10,870 - R 10,885 R 130,530 R 951 R 389 R 201

R 10,086 - R 10,101 R 121,122 R 810 R 248 R 60

R 10,886 - R 10,901 R 130,722 R 954 R 392 R 204

R 10,102 - R 10,117 R 121,314 R 813 R 251 R 63

R 10,902 - R 10,917 R 130,914 R 957 R 395 R 207

R 10,118 - R 10,133 R 121,506 R 816 R 253 R 66

R 10,918 - R 10,933 R 131,106 R 960 R 397 R 210

R 10,134 - R 10,149 R 121,698 R 819 R 256 R 69

R 10,934 - R 10,949 R 131,298 R 963 R 400 R 213

R 10,150 - R 10,165 R 121,890 R 822 R 259 R 72

R 10,950 - R 10,965 R 131,490 R 966 R 403 R 216

R 10,166 - R 10,181 R 122,082 R 825 R 262 R 75

R 10,966 - R 10,981 R 131,682 R 969 R 406 R 219

R 10,182 - R 10,197 R 122,274 R 827 R 265 R 77

R 10,982 - R 10,997 R 131,874 R 971 R 409 R 221

R 10,198 - R 10,213 R 122,466 R 830 R 268 R 80

R 10,998 - R 11,013 R 132,066 R 974 R 412 R 224

R 10,214 - R 10,229 R 122,658 R 833 R 271 R 83

R 11,014 - R 11,029 R 132,258 R 977 R 415 R 227

R 10,230 - R 10,245 R 122,850 R 836 R 274 R 86

R 11,030 - R 11,045 R 132,450 R 980 R 418 R 230

R 10,246 - R 10,261 R 123,042 R 839 R 276 R 89

R 11,046 - R 11,061 R 132,642 R 983 R 420 R 233

R 10,262 - R 10,277 R 123,234 R 842 R 279 R 92

R 11,062 - R 11,077 R 132,834 R 986 R 423 R 236

R 10,278 - R 10,293 R 123,426 R 845 R 282 R 95

R 11,078 - R 11,093 R 133,026 R 989 R 426 R 239

R 10,294 - R 10,309 R 123,618 R 848 R 285 R 98

R 11,094 - R 11,109 R 133,218 R 992 R 429 R 242

R 10,310 - R 10,325 R 123,810 R 850 R 288 R 100

R 11,110 - R 11,125 R 133,410 R 994 R 432 R 244

R 10,326 - R 10,341 R 124,002 R 853 R 291 R 103

R 11,126 - R 11,141 R 133,602 R 997 R 435 R 247

R 10,342 - R 10,357 R 124,194 R 856 R 294 R 106

R 11,142 - R 11,157 R 133,794 R 1,000 R 438 R 250

R 10,358 - R 10,373 R 124,386 R 859 R 297 R 109

R 11,158 - R 11,173 R 133,986 R 1,003 R 441 R 253

R 10,374 - R 10,389 R 124,578 R 862 R 300 R 112

R 11,174 - R 11,189 R 134,178 R 1,006 R 444 R 256

R 10,390 - R 10,405 R 124,770 R 865 R 302 R 115

R 11,190 - R 11,205 R 134,370 R 1,009 R 446 R 259

R 10,406 - R 10,421 R 124,962 R 868 R 305 R 118

R 11,206 - R 11,221 R 134,562 R 1,012 R 449 R 262

R 10,422 - R 10,437 R 125,154 R 871 R 308 R 121

R 11,222 - R 11,237 R 134,754 R 1,015 R 452 R 265

R 10,438 - R 10,453 R 125,346 R 874 R 311 R 124

R 11,238 - R 11,253 R 134,946 R 1,018 R 455 R 268

R 10,454 - R 10,469 R 125,538 R 876 R 314 R 126

R 11,254 - R 11,269 R 135,138 R 1,020 R 458 R 270

R 10,470 - R 10,485 R 125,730 R 879 R 317 R 129

R 11,270 - R 11,285 R 135,330 R 1,023 R 461 R 273

R 10,486 - R 10,501 R 125,922 R 882 R 320 R 132

R 11,286 - R 11,301 R 135,522 R 1,026 R 464 R 276

R 10,502 - R 10,517 R 126,114 R 885 R 323 R 135

R 11,302 - R 11,317 R 135,714 R 1,029 R 467 R 279

R 10,518 - R 10,533 R 126,306 R 888 R 325 R 138

R 11,318 - R 11,333 R 135,906 R 1,032 R 469 R 282

R 10,534 - R 10,549 R 126,498 R 891 R 328 R 141

R 11,334 - R 11,349 R 136,098 R 1,035 R 472 R 285

R 10,550 - R 10,565 R 126,690 R 894 R 331 R 144

R 11,350 - R 11,365 R 136,290 R 1,038 R 475 R 288

R 10,566 - R 10,581 R 126,882 R 897 R 334 R 147

R 11,366 - R 11,381 R 136,482 R 1,041 R 478 R 291

R 10,582 - R 10,597 R 127,074 R 899 R 337 R 149

R 11,382 - R 11,397 R 136,674 R 1,043 R 481 R 293

R 10,598 - R 10,613 R 127,266 R 902 R 340 R 152

R 11,398 - R 11,413 R 136,866 R 1,046 R 484 R 296

R 10,614 - R 10,629 R 127,458 R 905 R 343 R 155

R 11,414 - R 11,429 R 137,058 R 1,049 R 487 R 299

R 10,630 - R 10,645 R 127,650 R 908 R 346 R 158

R 11,430 - R 11,445 R 137,250 R 1,052 R 490 R 302

R 10,646 - R 10,661 R 127,842 R 911 R 348 R 161

R 11,446 - R 11,461 R 137,442 R 1,055 R 492 R 305

R 10,662 - R 10,677 R 128,034 R 914 R 351 R 164

R 11,462 - R 11,477 R 137,634 R 1,058 R 495 R 308

R 10,678 - R 10,693 R 128,226 R 917 R 354 R 167

R 11,478 - R 11,493 R 137,826 R 1,061 R 498 R 311

R 10,694 - R 10,709 R 128,418 R 920 R 357 R 170

R 11,494 - R 11,509 R 138,018 R 1,064 R 501 R 314

R 10,710 - R 10,725 R 128,610 R 922 R 360 R 172

R 11,510 - R 11,525 R 138,210 R 1,066 R 504 R 316

R 10,726 - R 10,741 R 128,802 R 925 R 363 R 175

R 11,526 - R 11,541 R 138,402 R 1,069 R 507 R 319

R 10,742 - R 10,757 R 128,994 R 928 R 366 R 178

R 11,542 - R 11,557 R 138,594 R 1,072 R 510 R 322

R 10,758 - R 10,773 R 129,186 R 931 R 369 R 181

R 11,558 - R 11,573 R 138,786 R 1,075 R 513 R 325

R 9,974 - R 11,573 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 1,078 R 516 R 328

R 12,624 - R 12,644 R 151,608 R 1,267 R 705 R 517

R 11,595 - R 11,615 R 139,260 R 1,082 R 520 R 332

R 12,645 - R 12,665 R 151,860 R 1,271 R 709 R 521

R 11,616 - R 11,636 R 139,512 R 1,086 R 524 R 336

R 12,666 - R 12,686 R 152,112 R 1,275 R 713 R 525

R 11,637 - R 11,657 R 139,764 R 1,090 R 527 R 340

R 12,687 - R 12,707 R 152,364 R 1,279 R 716 R 529

R 11,658 - R 11,678 R 140,016 R 1,094 R 531 R 344

R 12,708 - R 12,728 R 152,616 R 1,283 R 720 R 533

R 11,679 - R 11,699 R 140,268 R 1,097 R 535 R 347

R 12,729 - R 12,749 R 152,868 R 1,286 R 724 R 536

R 11,700 - R 11,720 R 140,520 R 1,101 R 539 R 351

R 12,750 - R 12,770 R 153,120 R 1,290 R 728 R 540

R 11,721 - R 11,741 R 140,772 R 1,105 R 542 R 355

R 12,771 - R 12,791 R 153,372 R 1,294 R 731 R 544

R 11,742 - R 11,762 R 141,024 R 1,109 R 546 R 359

R 12,792 - R 12,812 R 153,624 R 1,298 R 735 R 548

R 11,763 - R 11,783 R 141,276 R 1,112 R 550 R 362

R 12,813 - R 12,833 R 153,876 R 1,301 R 739 R 551

R 11,784 - R 11,804 R 141,528 R 1,116 R 554 R 366

R 12,834 - R 12,854 R 154,128 R 1,305 R 743 R 555

R 11,805 - R 11,825 R 141,780 R 1,120 R 558 R 370

R 12,855 - R 12,875 R 154,380 R 1,309 R 747 R 559

R 11,826 - R 11,846 R 142,032 R 1,124 R 561 R 374

R 12,876 - R 12,896 R 154,632 R 1,313 R 750 R 563

R 11,847 - R 11,867 R 142,284 R 1,128 R 565 R 378

R 12,897 - R 12,917 R 154,884 R 1,317 R 754 R 567

R 11,868 - R 11,888 R 142,536 R 1,131 R 569 R 381

R 12,918 - R 12,938 R 155,136 R 1,320 R 758 R 570

R 11,889 - R 11,909 R 142,788 R 1,135 R 573 R 385

R 12,939 - R 12,959 R 155,388 R 1,324 R 762 R 574

R 11,910 - R 11,930 R 143,040 R 1,139 R 576 R 389

R 12,960 - R 12,980 R 155,640 R 1,328 R 765 R 578

R 11,931 - R 11,951 R 143,292 R 1,143 R 580 R 393

R 12,981 - R 13,001 R 155,892 R 1,332 R 769 R 582

R 11,952 - R 11,972 R 143,544 R 1,146 R 584 R 396

R 13,002 - R 13,022 R 156,144 R 1,335 R 773 R 585

R 11,973 - R 11,993 R 143,796 R 1,150 R 588 R 400

R 13,023 - R 13,043 R 156,396 R 1,339 R 777 R 589

R 11,994 - R 12,014 R 144,048 R 1,154 R 592 R 404

R 13,044 - R 13,064 R 156,648 R 1,343 R 781 R 593

R 12,015 - R 12,035 R 144,300 R 1,158 R 595 R 408

R 13,065 - R 13,085 R 156,900 R 1,347 R 784 R 597

R 12,036 - R 12,056 R 144,552 R 1,162 R 599 R 412

R 13,086 - R 13,106 R 157,152 R 1,351 R 788 R 601

R 12,057 - R 12,077 R 144,804 R 1,165 R 603 R 415

R 13,107 - R 13,127 R 157,404 R 1,354 R 792 R 604

R 12,078 - R 12,098 R 145,056 R 1,169 R 607 R 419

R 13,128 - R 13,148 R 157,656 R 1,358 R 796 R 608

R 12,099 - R 12,119 R 145,308 R 1,173 R 610 R 423

R 13,149 - R 13,169 R 157,908 R 1,362 R 799 R 612

R 12,120 - R 12,140 R 145,560 R 1,177 R 614 R 427

R 13,170 - R 13,190 R 158,160 R 1,366 R 803 R 616

R 12,141 - R 12,161 R 145,812 R 1,181 R 618 R 431

R 13,191 - R 13,211 R 158,412 R 1,370 R 807 R 620

R 12,162 - R 12,182 R 146,064 R 1,184 R 622 R 434

R 13,212 - R 13,232 R 158,664 R 1,373 R 811 R 623

R 12,183 - R 12,203 R 146,316 R 1,188 R 626 R 438

R 13,233 - R 13,253 R 158,916 R 1,377 R 815 R 627

R 12,204 - R 12,224 R 146,568 R 1,192 R 629 R 442

R 13,254 - R 13,274 R 159,168 R 1,381 R 818 R 631

R 12,225 - R 12,245 R 146,820 R 1,196 R 633 R 446

R 13,275 - R 13,295 R 159,420 R 1,385 R 822 R 635

R 12,246 - R 12,266 R 147,072 R 1,199 R 637 R 449

R 13,296 - R 13,316 R 159,672 R 1,388 R 826 R 638

R 12,267 - R 12,287 R 147,324 R 1,203 R 641 R 453

R 13,317 - R 13,337 R 159,924 R 1,392 R 830 R 642

R 12,288 - R 12,308 R 147,576 R 1,207 R 644 R 457

R 13,338 - R 13,358 R 160,176 R 1,396 R 833 R 646

R 12,309 - R 12,329 R 147,828 R 1,211 R 648 R 461

R 13,359 - R 13,379 R 160,428 R 1,400 R 837 R 650

R 12,330 - R 12,350 R 148,080 R 1,215 R 652 R 465

R 13,380 - R 13,400 R 160,680 R 1,404 R 841 R 654

R 12,351 - R 12,371 R 148,332 R 1,218 R 656 R 468

R 13,401 - R 13,421 R 160,932 R 1,407 R 845 R 657

R 12,372 - R 12,392 R 148,584 R 1,222 R 660 R 472

R 13,422 - R 13,442 R 161,184 R 1,411 R 849 R 661

R 12,393 - R 12,413 R 148,836 R 1,226 R 663 R 476

R 13,443 - R 13,463 R 161,436 R 1,415 R 852 R 665

R 12,414 - R 12,434 R 149,088 R 1,230 R 667 R 480

R 13,464 - R 13,484 R 161,688 R 1,419 R 856 R 669

R 12,435 - R 12,455 R 149,340 R 1,233 R 671 R 483

R 13,485 - R 13,505 R 161,940 R 1,422 R 860 R 672

R 12,456 - R 12,476 R 149,592 R 1,237 R 675 R 487

R 13,506 - R 13,526 R 162,192 R 1,426 R 864 R 676

R 12,477 - R 12,497 R 149,844 R 1,241 R 678 R 491

R 13,527 - R 13,547 R 162,444 R 1,430 R 867 R 680

R 12,498 - R 12,518 R 150,096 R 1,245 R 682 R 495

R 13,548 - R 13,568 R 162,696 R 1,434 R 871 R 684

R 12,519 - R 12,539 R 150,348 R 1,249 R 686 R 499

R 13,569 - R 13,589 R 162,948 R 1,438 R 875 R 688

R 12,540 - R 12,560 R 150,600 R 1,252 R 690 R 502

R 13,590 - R 13,610 R 163,200 R 1,441 R 879 R 691

R 12,561 - R 12,581 R 150,852 R 1,256 R 694 R 506

R 13,611 - R 13,631 R 163,452 R 1,445 R 883 R 695

R 12,582 - R 12,602 R 151,104 R 1,260 R 697 R 510

R 13,632 - R 13,652 R 163,704 R 1,449 R 886 R 699

R 12,603 - R 12,623 R 151,356 R 1,264 R 701 R 514

R 13,653 - R 13,673 R 163,956 R 1,453 R 890 R 703

R 11,574 - R 13,673 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 1,456 R 894 R 706

R 14,724 - R 14,744 R 176,808 R 1,711 R 1,148 R 961

R 13,695 - R 13,715 R 164,460 R 1,460 R 898 R 710

R 14,745 - R 14,765 R 177,060 R 1,716 R 1,154 R 966

R 13,716 - R 13,736 R 164,712 R 1,464 R 902 R 714

R 14,766 - R 14,786 R 177,312 R 1,721 R 1,159 R 971

R 13,737 - R 13,757 R 164,964 R 1,468 R 905 R 718

R 14,787 - R 14,807 R 177,564 R 1,727 R 1,164 R 977

R 13,758 - R 13,778 R 165,216 R 1,472 R 909 R 722

R 14,808 - R 14,828 R 177,816 R 1,732 R 1,169 R 982

R 13,779 - R 13,799 R 165,468 R 1,475 R 913 R 725

R 14,829 - R 14,849 R 178,068 R 1,737 R 1,175 R 987

R 13,800 - R 13,820 R 165,720 R 1,480 R 917 R 730

R 14,850 - R 14,870 R 178,320 R 1,742 R 1,180 R 992

R 13,821 - R 13,841 R 165,972 R 1,485 R 923 R 735

R 14,871 - R 14,891 R 178,572 R 1,748 R 1,185 R 998

R 13,842 - R 13,862 R 166,224 R 1,490 R 928 R 740

R 14,892 - R 14,912 R 178,824 R 1,753 R 1,190 R 1,003

R 13,863 - R 13,883 R 166,476 R 1,496 R 933 R 746

R 14,913 - R 14,933 R 179,076 R 1,758 R 1,196 R 1,008

R 13,884 - R 13,904 R 166,728 R 1,501 R 938 R 751

R 14,934 - R 14,954 R 179,328 R 1,763 R 1,201 R 1,013

R 13,905 - R 13,925 R 166,980 R 1,506 R 944 R 756

R 14,955 - R 14,975 R 179,580 R 1,769 R 1,206 R 1,019

R 13,926 - R 13,946 R 167,232 R 1,511 R 949 R 761

R 14,976 - R 14,996 R 179,832 R 1,774 R 1,211 R 1,024

R 13,947 - R 13,967 R 167,484 R 1,517 R 954 R 767

R 14,997 - R 15,017 R 180,084 R 1,779 R 1,217 R 1,029

R 13,968 - R 13,988 R 167,736 R 1,522 R 959 R 772

R 15,018 - R 15,038 R 180,336 R 1,784 R 1,222 R 1,034

R 13,989 - R 14,009 R 167,988 R 1,527 R 965 R 777

R 15,039 - R 15,059 R 180,588 R 1,790 R 1,227 R 1,040

R 14,010 - R 14,030 R 168,240 R 1,532 R 970 R 782

R 15,060 - R 15,080 R 180,840 R 1,795 R 1,232 R 1,045

R 14,031 - R 14,051 R 168,492 R 1,538 R 975 R 788

R 15,081 - R 15,101 R 181,092 R 1,800 R 1,238 R 1,050

R 14,052 - R 14,072 R 168,744 R 1,543 R 980 R 793

R 15,102 - R 15,122 R 181,344 R 1,805 R 1,243 R 1,055

R 14,073 - R 14,093 R 168,996 R 1,548 R 986 R 798

R 15,123 - R 15,143 R 181,596 R 1,811 R 1,248 R 1,061

R 14,094 - R 14,114 R 169,248 R 1,553 R 991 R 803

R 15,144 - R 15,164 R 181,848 R 1,816 R 1,253 R 1,066

R 14,115 - R 14,135 R 169,500 R 1,559 R 996 R 809

R 15,165 - R 15,185 R 182,100 R 1,821 R 1,259 R 1,071

R 14,136 - R 14,156 R 169,752 R 1,564 R 1,001 R 814

R 15,186 - R 15,206 R 182,352 R 1,826 R 1,264 R 1,076

R 14,157 - R 14,177 R 170,004 R 1,569 R 1,007 R 819

R 15,207 - R 15,227 R 182,604 R 1,832 R 1,269 R 1,082

R 14,178 - R 14,198 R 170,256 R 1,574 R 1,012 R 824

R 15,228 - R 15,248 R 182,856 R 1,837 R 1,274 R 1,087

R 14,199 - R 14,219 R 170,508 R 1,580 R 1,017 R 830

R 15,249 - R 15,269 R 183,108 R 1,842 R 1,280 R 1,092

R 14,220 - R 14,240 R 170,760 R 1,585 R 1,022 R 835

R 15,270 - R 15,290 R 183,360 R 1,847 R 1,285 R 1,097

R 14,241 - R 14,261 R 171,012 R 1,590 R 1,028 R 840

R 15,291 - R 15,311 R 183,612 R 1,853 R 1,290 R 1,103

R 14,262 - R 14,282 R 171,264 R 1,595 R 1,033 R 845

R 15,312 - R 15,332 R 183,864 R 1,858 R 1,295 R 1,108

R 14,283 - R 14,303 R 171,516 R 1,601 R 1,038 R 851

R 15,333 - R 15,353 R 184,116 R 1,863 R 1,301 R 1,113

R 14,304 - R 14,324 R 171,768 R 1,606 R 1,043 R 856

R 15,354 - R 15,374 R 184,368 R 1,868 R 1,306 R 1,118

R 14,325 - R 14,345 R 172,020 R 1,611 R 1,049 R 861

R 15,375 - R 15,395 R 184,620 R 1,874 R 1,311 R 1,124

R 14,346 - R 14,366 R 172,272 R 1,616 R 1,054 R 866

R 15,396 - R 15,416 R 184,872 R 1,879 R 1,316 R 1,129

R 14,367 - R 14,387 R 172,524 R 1,622 R 1,059 R 872

R 15,417 - R 15,437 R 185,124 R 1,884 R 1,322 R 1,134

R 14,388 - R 14,408 R 172,776 R 1,627 R 1,064 R 877

R 15,438 - R 15,458 R 185,376 R 1,889 R 1,327 R 1,139

R 14,409 - R 14,429 R 173,028 R 1,632 R 1,070 R 882

R 15,459 - R 15,479 R 185,628 R 1,895 R 1,332 R 1,145

R 14,430 - R 14,450 R 173,280 R 1,637 R 1,075 R 887

R 15,480 - R 15,500 R 185,880 R 1,900 R 1,337 R 1,150

R 14,451 - R 14,471 R 173,532 R 1,643 R 1,080 R 893

R 15,501 - R 15,521 R 186,132 R 1,905 R 1,343 R 1,155

R 14,472 - R 14,492 R 173,784 R 1,648 R 1,085 R 898

R 15,522 - R 15,542 R 186,384 R 1,910 R 1,348 R 1,160

R 14,493 - R 14,513 R 174,036 R 1,653 R 1,091 R 903

R 15,543 - R 15,563 R 186,636 R 1,916 R 1,353 R 1,166

R 14,514 - R 14,534 R 174,288 R 1,658 R 1,096 R 908

R 15,564 - R 15,584 R 186,888 R 1,921 R 1,358 R 1,171

R 14,535 - R 14,555 R 174,540 R 1,664 R 1,101 R 914

R 15,585 - R 15,605 R 187,140 R 1,926 R 1,364 R 1,176

R 14,556 - R 14,576 R 174,792 R 1,669 R 1,106 R 919

R 15,606 - R 15,626 R 187,392 R 1,931 R 1,369 R 1,181

R 14,577 - R 14,597 R 175,044 R 1,674 R 1,112 R 924

R 15,627 - R 15,647 R 187,644 R 1,937 R 1,374 R 1,187

R 14,598 - R 14,618 R 175,296 R 1,679 R 1,117 R 929

R 15,648 - R 15,668 R 187,896 R 1,942 R 1,379 R 1,192

R 14,619 - R 14,639 R 175,548 R 1,685 R 1,122 R 935

R 15,669 - R 15,689 R 188,148 R 1,947 R 1,385 R 1,197

R 14,640 - R 14,660 R 175,800 R 1,690 R 1,127 R 940

R 15,690 - R 15,710 R 188,400 R 1,952 R 1,390 R 1,202

R 14,661 - R 14,681 R 176,052 R 1,695 R 1,133 R 945

R 15,711 - R 15,731 R 188,652 R 1,958 R 1,395 R 1,208

R 14,682 - R 14,702 R 176,304 R 1,700 R 1,138 R 950

R 15,732 - R 15,752 R 188,904 R 1,963 R 1,400 R 1,213

R 14,703 - R 14,723 R 176,556 R 1,706 R 1,143 R 956

R 15,753 - R 15,773 R 189,156 R 1,968 R 1,406 R 1,218

R 13,674 - R 15,773 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 1,974 R 1,411 R 1,224

R 17,074 - R 17,099 R 205,038 R 2,299 R 1,736 R 1,549

R 15,800 - R 15,825 R 189,750 R 1,980 R 1,418 R 1,230

R 17,100 - R 17,125 R 205,350 R 2,305 R 1,743 R 1,555

R 15,826 - R 15,851 R 190,062 R 1,987 R 1,424 R 1,237

R 17,126 - R 17,151 R 205,662 R 2,312 R 1,749 R 1,562

R 15,852 - R 15,877 R 190,374 R 1,993 R 1,431 R 1,243

R 17,152 - R 17,177 R 205,974 R 2,318 R 1,756 R 1,568

R 15,878 - R 15,903 R 190,686 R 2,000 R 1,437 R 1,250

R 17,178 - R 17,203 R 206,286 R 2,325 R 1,762 R 1,575

R 15,904 - R 15,929 R 190,998 R 2,006 R 1,444 R 1,256

R 17,204 - R 17,229 R 206,598 R 2,331 R 1,769 R 1,581

R 15,930 - R 15,955 R 191,310 R 2,013 R 1,450 R 1,263

R 17,230 - R 17,255 R 206,910 R 2,338 R 1,775 R 1,588

R 15,956 - R 15,981 R 191,622 R 2,019 R 1,457 R 1,269

R 17,256 - R 17,281 R 207,222 R 2,344 R 1,782 R 1,594

R 15,982 - R 16,007 R 191,934 R 2,026 R 1,463 R 1,276

R 17,282 - R 17,307 R 207,534 R 2,351 R 1,788 R 1,601

R 16,008 - R 16,033 R 192,246 R 2,032 R 1,470 R 1,282

R 17,308 - R 17,333 R 207,846 R 2,357 R 1,795 R 1,607

R 16,034 - R 16,059 R 192,558 R 2,039 R 1,476 R 1,289

R 17,334 - R 17,359 R 208,158 R 2,364 R 1,801 R 1,614

R 16,060 - R 16,085 R 192,870 R 2,045 R 1,483 R 1,295

R 17,360 - R 17,385 R 208,470 R 2,370 R 1,808 R 1,620

R 16,086 - R 16,111 R 193,182 R 2,052 R 1,489 R 1,302

R 17,386 - R 17,411 R 208,782 R 2,377 R 1,814 R 1,627

R 16,112 - R 16,137 R 193,494 R 2,058 R 1,496 R 1,308

R 17,412 - R 17,437 R 209,094 R 2,383 R 1,821 R 1,633

R 16,138 - R 16,163 R 193,806 R 2,065 R 1,502 R 1,315

R 17,438 - R 17,463 R 209,406 R 2,390 R 1,827 R 1,640

R 16,164 - R 16,189 R 194,118 R 2,071 R 1,509 R 1,321

R 17,464 - R 17,489 R 209,718 R 2,396 R 1,834 R 1,646

R 16,190 - R 16,215 R 194,430 R 2,078 R 1,515 R 1,328

R 17,490 - R 17,515 R 210,030 R 2,403 R 1,840 R 1,653

R 16,216 - R 16,241 R 194,742 R 2,084 R 1,522 R 1,334

R 17,516 - R 17,541 R 210,342 R 2,409 R 1,847 R 1,659

R 16,242 - R 16,267 R 195,054 R 2,091 R 1,528 R 1,341

R 17,542 - R 17,567 R 210,654 R 2,416 R 1,853 R 1,666

R 16,268 - R 16,293 R 195,366 R 2,097 R 1,535 R 1,347

R 17,568 - R 17,593 R 210,966 R 2,422 R 1,860 R 1,672

R 16,294 - R 16,319 R 195,678 R 2,104 R 1,541 R 1,354

R 17,594 - R 17,619 R 211,278 R 2,429 R 1,866 R 1,679

R 16,320 - R 16,345 R 195,990 R 2,110 R 1,548 R 1,360

R 17,620 - R 17,645 R 211,590 R 2,435 R 1,873 R 1,685

R 16,346 - R 16,371 R 196,302 R 2,117 R 1,554 R 1,367

R 17,646 - R 17,671 R 211,902 R 2,442 R 1,879 R 1,692

R 16,372 - R 16,397 R 196,614 R 2,123 R 1,561 R 1,373

R 17,672 - R 17,697 R 212,214 R 2,448 R 1,886 R 1,698

R 16,398 - R 16,423 R 196,926 R 2,130 R 1,567 R 1,380

R 17,698 - R 17,723 R 212,526 R 2,455 R 1,892 R 1,705

R 16,424 - R 16,449 R 197,238 R 2,136 R 1,574 R 1,386

R 17,724 - R 17,749 R 212,838 R 2,461 R 1,899 R 1,711

R 16,450 - R 16,475 R 197,550 R 2,143 R 1,580 R 1,393

R 17,750 - R 17,775 R 213,150 R 2,468 R 1,905 R 1,718

R 16,476 - R 16,501 R 197,862 R 2,149 R 1,587 R 1,399

R 17,776 - R 17,801 R 213,462 R 2,474 R 1,912 R 1,724

R 16,502 - R 16,527 R 198,174 R 2,156 R 1,593 R 1,406

R 17,802 - R 17,827 R 213,774 R 2,481 R 1,918 R 1,731

R 16,528 - R 16,553 R 198,486 R 2,162 R 1,600 R 1,412

R 17,828 - R 17,853 R 214,086 R 2,487 R 1,925 R 1,737

R 16,554 - R 16,579 R 198,798 R 2,169 R 1,606 R 1,419

R 17,854 - R 17,879 R 214,398 R 2,494 R 1,931 R 1,744

R 16,580 - R 16,605 R 199,110 R 2,175 R 1,613 R 1,425

R 17,880 - R 17,905 R 214,710 R 2,500 R 1,938 R 1,750

R 16,606 - R 16,631 R 199,422 R 2,182 R 1,619 R 1,432

R 17,906 - R 17,931 R 215,022 R 2,507 R 1,944 R 1,757

R 16,632 - R 16,657 R 199,734 R 2,188 R 1,626 R 1,438

R 17,932 - R 17,957 R 215,334 R 2,513 R 1,951 R 1,763

R 16,658 - R 16,683 R 200,046 R 2,195 R 1,632 R 1,445

R 17,958 - R 17,983 R 215,646 R 2,520 R 1,957 R 1,770

R 16,684 - R 16,709 R 200,358 R 2,201 R 1,639 R 1,451

R 17,984 - R 18,009 R 215,958 R 2,526 R 1,964 R 1,776

R 16,710 - R 16,735 R 200,670 R 2,208 R 1,645 R 1,458

R 18,010 - R 18,035 R 216,270 R 2,533 R 1,970 R 1,783

R 16,736 - R 16,761 R 200,982 R 2,214 R 1,652 R 1,464

R 18,036 - R 18,061 R 216,582 R 2,539 R 1,977 R 1,789

R 16,762 - R 16,787 R 201,294 R 2,221 R 1,658 R 1,471

R 18,062 - R 18,087 R 216,894 R 2,546 R 1,983 R 1,796

R 16,788 - R 16,813 R 201,606 R 2,227 R 1,665 R 1,477

R 18,088 - R 18,113 R 217,206 R 2,552 R 1,990 R 1,802

R 16,814 - R 16,839 R 201,918 R 2,234 R 1,671 R 1,484

R 18,114 - R 18,139 R 217,518 R 2,559 R 1,996 R 1,809

R 16,840 - R 16,865 R 202,230 R 2,240 R 1,678 R 1,490

R 18,140 - R 18,165 R 217,830 R 2,565 R 2,003 R 1,815

R 16,866 - R 16,891 R 202,542 R 2,247 R 1,684 R 1,497

R 18,166 - R 18,191 R 218,142 R 2,572 R 2,009 R 1,822

R 16,892 - R 16,917 R 202,854 R 2,253 R 1,691 R 1,503

R 18,192 - R 18,217 R 218,454 R 2,578 R 2,016 R 1,828

R 16,918 - R 16,943 R 203,166 R 2,260 R 1,697 R 1,510

R 18,218 - R 18,243 R 218,766 R 2,585 R 2,022 R 1,835

R 16,944 - R 16,969 R 203,478 R 2,266 R 1,704 R 1,516

R 18,244 - R 18,269 R 219,078 R 2,591 R 2,029 R 1,841

R 16,970 - R 16,995 R 203,790 R 2,273 R 1,710 R 1,523

R 18,270 - R 18,295 R 219,390 R 2,598 R 2,035 R 1,848

R 16,996 - R 17,021 R 204,102 R 2,279 R 1,717 R 1,529

R 18,296 - R 18,321 R 219,702 R 2,604 R 2,042 R 1,854

R 17,022 - R 17,047 R 204,414 R 2,286 R 1,723 R 1,536

R 18,322 - R 18,347 R 220,014 R 2,611 R 2,048 R 1,861

R 17,048 - R 17,073 R 204,726 R 2,292 R 1,730 R 1,542

R 18,348 - R 18,373 R 220,326 R 2,617 R 2,055 R 1,867

R 15,774 - R 18,373 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 2,624 R 2,061 R 1,874

R 19,674 - R 19,699 R 236,238 R 2,949 R 2,386 R 2,199

R 18,400 - R 18,425 R 220,950 R 2,630 R 2,068 R 1,880

R 19,700 - R 19,725 R 236,550 R 2,955 R 2,393 R 2,205

R 18,426 - R 18,451 R 221,262 R 2,637 R 2,074 R 1,887

R 19,726 - R 19,751 R 236,862 R 2,962 R 2,399 R 2,212

R 18,452 - R 18,477 R 221,574 R 2,643 R 2,081 R 1,893

R 19,752 - R 19,777 R 237,174 R 2,968 R 2,406 R 2,218

R 18,478 - R 18,503 R 221,886 R 2,650 R 2,087 R 1,900

R 19,778 - R 19,803 R 237,486 R 2,975 R 2,412 R 2,225

R 18,504 - R 18,529 R 222,198 R 2,656 R 2,094 R 1,906

R 19,804 - R 19,829 R 237,798 R 2,981 R 2,419 R 2,231

R 18,530 - R 18,555 R 222,510 R 2,663 R 2,100 R 1,913

R 19,830 - R 19,855 R 238,110 R 2,988 R 2,425 R 2,238

R 18,556 - R 18,581 R 222,822 R 2,669 R 2,107 R 1,919

R 19,856 - R 19,881 R 238,422 R 2,994 R 2,432 R 2,244

R 18,582 - R 18,607 R 223,134 R 2,676 R 2,113 R 1,926

R 19,882 - R 19,907 R 238,734 R 3,001 R 2,438 R 2,251

R 18,608 - R 18,633 R 223,446 R 2,682 R 2,120 R 1,932

R 19,908 - R 19,933 R 239,046 R 3,007 R 2,445 R 2,257

R 18,634 - R 18,659 R 223,758 R 2,689 R 2,126 R 1,939

R 19,934 - R 19,959 R 239,358 R 3,014 R 2,451 R 2,264

R 18,660 - R 18,685 R 224,070 R 2,695 R 2,133 R 1,945

R 19,960 - R 19,985 R 239,670 R 3,020 R 2,458 R 2,270

R 18,686 - R 18,711 R 224,382 R 2,702 R 2,139 R 1,952

R 19,986 - R 20,011 R 239,982 R 3,027 R 2,464 R 2,277

R 18,712 - R 18,737 R 224,694 R 2,708 R 2,146 R 1,958

R 20,012 - R 20,037 R 240,294 R 3,033 R 2,471 R 2,283

R 18,738 - R 18,763 R 225,006 R 2,715 R 2,152 R 1,965

R 20,038 - R 20,063 R 240,606 R 3,040 R 2,477 R 2,290

R 18,764 - R 18,789 R 225,318 R 2,721 R 2,159 R 1,971

R 20,064 - R 20,089 R 240,918 R 3,046 R 2,484 R 2,296

R 18,790 - R 18,815 R 225,630 R 2,728 R 2,165 R 1,978

R 20,090 - R 20,115 R 241,230 R 3,053 R 2,490 R 2,303

R 18,816 - R 18,841 R 225,942 R 2,734 R 2,172 R 1,984

R 20,116 - R 20,141 R 241,542 R 3,059 R 2,497 R 2,309

R 18,842 - R 18,867 R 226,254 R 2,741 R 2,178 R 1,991

R 20,142 - R 20,167 R 241,854 R 3,066 R 2,503 R 2,316

R 18,868 - R 18,893 R 226,566 R 2,747 R 2,185 R 1,997

R 20,168 - R 20,193 R 242,166 R 3,072 R 2,510 R 2,322

R 18,894 - R 18,919 R 226,878 R 2,754 R 2,191 R 2,004

R 20,194 - R 20,219 R 242,478 R 3,079 R 2,516 R 2,329

R 18,920 - R 18,945 R 227,190 R 2,760 R 2,198 R 2,010

R 20,220 - R 20,245 R 242,790 R 3,085 R 2,523 R 2,335

R 18,946 - R 18,971 R 227,502 R 2,767 R 2,204 R 2,017

R 20,246 - R 20,271 R 243,102 R 3,092 R 2,529 R 2,342

R 18,972 - R 18,997 R 227,814 R 2,773 R 2,211 R 2,023

R 20,272 - R 20,297 R 243,414 R 3,098 R 2,536 R 2,348

R 18,998 - R 19,023 R 228,126 R 2,780 R 2,217 R 2,030

R 20,298 - R 20,323 R 243,726 R 3,105 R 2,542 R 2,355

R 19,024 - R 19,049 R 228,438 R 2,786 R 2,224 R 2,036

R 20,324 - R 20,349 R 244,038 R 3,111 R 2,549 R 2,361

R 19,050 - R 19,075 R 228,750 R 2,793 R 2,230 R 2,043

R 20,350 - R 20,375 R 244,350 R 3,118 R 2,555 R 2,368

R 19,076 - R 19,101 R 229,062 R 2,799 R 2,237 R 2,049

R 20,376 - R 20,401 R 244,662 R 3,124 R 2,562 R 2,374

R 19,102 - R 19,127 R 229,374 R 2,806 R 2,243 R 2,056

R 20,402 - R 20,427 R 244,974 R 3,131 R 2,568 R 2,381

R 19,128 - R 19,153 R 229,686 R 2,812 R 2,250 R 2,062

R 20,428 - R 20,453 R 245,286 R 3,137 R 2,575 R 2,387

R 19,154 - R 19,179 R 229,998 R 2,819 R 2,256 R 2,069

R 20,454 - R 20,479 R 245,598 R 3,144 R 2,581 R 2,394

R 19,180 - R 19,205 R 230,310 R 2,825 R 2,263 R 2,075

R 20,480 - R 20,505 R 245,910 R 3,150 R 2,588 R 2,400

R 19,206 - R 19,231 R 230,622 R 2,832 R 2,269 R 2,082

R 20,506 - R 20,531 R 246,222 R 3,157 R 2,594 R 2,407

R 19,232 - R 19,257 R 230,934 R 2,838 R 2,276 R 2,088

R 20,532 - R 20,557 R 246,534 R 3,163 R 2,601 R 2,413

R 19,258 - R 19,283 R 231,246 R 2,845 R 2,282 R 2,095

R 20,558 - R 20,583 R 246,846 R 3,170 R 2,607 R 2,420

R 19,284 - R 19,309 R 231,558 R 2,851 R 2,289 R 2,101

R 20,584 - R 20,609 R 247,158 R 3,176 R 2,614 R 2,426

R 19,310 - R 19,335 R 231,870 R 2,858 R 2,295 R 2,108

R 20,610 - R 20,635 R 247,470 R 3,183 R 2,620 R 2,433

R 19,336 - R 19,361 R 232,182 R 2,864 R 2,302 R 2,114

R 20,636 - R 20,661 R 247,782 R 3,189 R 2,627 R 2,439

R 19,362 - R 19,387 R 232,494 R 2,871 R 2,308 R 2,121

R 20,662 - R 20,687 R 248,094 R 3,196 R 2,633 R 2,446

R 19,388 - R 19,413 R 232,806 R 2,877 R 2,315 R 2,127

R 20,688 - R 20,713 R 248,406 R 3,202 R 2,640 R 2,452

R 19,414 - R 19,439 R 233,118 R 2,884 R 2,321 R 2,134

R 20,714 - R 20,739 R 248,718 R 3,209 R 2,646 R 2,459

R 19,440 - R 19,465 R 233,430 R 2,890 R 2,328 R 2,140

R 20,740 - R 20,765 R 249,030 R 3,215 R 2,653 R 2,465

R 19,466 - R 19,491 R 233,742 R 2,897 R 2,334 R 2,147

R 20,766 - R 20,791 R 249,342 R 3,222 R 2,659 R 2,472

R 19,492 - R 19,517 R 234,054 R 2,903 R 2,341 R 2,153

R 20,792 - R 20,817 R 249,654 R 3,228 R 2,666 R 2,478

R 19,518 - R 19,543 R 234,366 R 2,910 R 2,347 R 2,160

R 20,818 - R 20,843 R 249,966 R 3,235 R 2,672 R 2,485

R 19,544 - R 19,569 R 234,678 R 2,916 R 2,354 R 2,166

R 20,844 - R 20,869 R 250,278 R 3,241 R 2,679 R 2,491

R 19,570 - R 19,595 R 234,990 R 2,923 R 2,360 R 2,173

R 20,870 - R 20,895 R 250,590 R 3,248 R 2,685 R 2,498

R 19,596 - R 19,621 R 235,302 R 2,929 R 2,367 R 2,179

R 20,896 - R 20,921 R 250,902 R 3,254 R 2,692 R 2,504

R 19,622 - R 19,647 R 235,614 R 2,936 R 2,373 R 2,186

R 20,922 - R 20,947 R 251,214 R 3,261 R 2,698 R 2,511

R 19,648 - R 19,673 R 235,926 R 2,942 R 2,380 R 2,192

R 20,948 - R 20,973 R 251,526 R 3,267 R 2,705 R 2,517

R 18,374 - R 20,973 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 3,275 R 2,712 R 2,525

R 22,524 - R 22,554 R 270,468 R 3,711 R 3,148 R 2,961

R 21,005 - R 21,035 R 252,240 R 3,282 R 2,720 R 2,532

R 22,555 - R 22,585 R 270,840 R 3,720 R 3,158 R 2,970

R 21,036 - R 21,066 R 252,612 R 3,290 R 2,728 R 2,540

R 22,586 - R 22,616 R 271,212 R 3,730 R 3,167 R 2,980

R 21,067 - R 21,097 R 252,984 R 3,298 R 2,735 R 2,548

R 22,617 - R 22,647 R 271,584 R 3,739 R 3,176 R 2,989

R 21,098 - R 21,128 R 253,356 R 3,306 R 2,743 R 2,556

R 22,648 - R 22,678 R 271,956 R 3,748 R 3,186 R 2,998

R 21,129 - R 21,159 R 253,728 R 3,313 R 2,751 R 2,563

R 22,679 - R 22,709 R 272,328 R 3,757 R 3,195 R 3,007

R 21,160 - R 21,190 R 254,100 R 3,321 R 2,759 R 2,571

R 22,710 - R 22,740 R 272,700 R 3,767 R 3,204 R 3,017

R 21,191 - R 21,221 R 254,472 R 3,329 R 2,766 R 2,579

R 22,741 - R 22,771 R 273,072 R 3,776 R 3,214 R 3,026

R 21,222 - R 21,252 R 254,844 R 3,337 R 2,774 R 2,587

R 22,772 - R 22,802 R 273,444 R 3,785 R 3,223 R 3,035

R 21,253 - R 21,283 R 255,216 R 3,344 R 2,782 R 2,594

R 22,803 - R 22,833 R 273,816 R 3,795 R 3,232 R 3,045

R 21,284 - R 21,314 R 255,588 R 3,352 R 2,790 R 2,602

R 22,834 - R 22,864 R 274,188 R 3,804 R 3,241 R 3,054

R 21,315 - R 21,345 R 255,960 R 3,360 R 2,797 R 2,610

R 22,865 - R 22,895 R 274,560 R 3,813 R 3,251 R 3,063

R 21,346 - R 21,376 R 256,332 R 3,368 R 2,805 R 2,618

R 22,896 - R 22,926 R 274,932 R 3,823 R 3,260 R 3,073

R 21,377 - R 21,407 R 256,704 R 3,375 R 2,813 R 2,625

R 22,927 - R 22,957 R 275,304 R 3,832 R 3,269 R 3,082

R 21,408 - R 21,438 R 257,076 R 3,383 R 2,821 R 2,633

R 22,958 - R 22,988 R 275,676 R 3,841 R 3,279 R 3,091

R 21,439 - R 21,469 R 257,448 R 3,391 R 2,828 R 2,641

R 22,989 - R 23,019 R 276,048 R 3,850 R 3,288 R 3,100

R 21,470 - R 21,500 R 257,820 R 3,399 R 2,836 R 2,649

R 23,020 - R 23,050 R 276,420 R 3,860 R 3,297 R 3,110

R 21,501 - R 21,531 R 258,192 R 3,406 R 2,844 R 2,656

R 23,051 - R 23,081 R 276,792 R 3,869 R 3,307 R 3,119

R 21,532 - R 21,562 R 258,564 R 3,414 R 2,852 R 2,664

R 23,082 - R 23,112 R 277,164 R 3,878 R 3,316 R 3,128

R 21,563 - R 21,593 R 258,936 R 3,423 R 2,860 R 2,673

R 23,113 - R 23,143 R 277,536 R 3,888 R 3,325 R 3,138

R 21,594 - R 21,624 R 259,308 R 3,432 R 2,869 R 2,682

R 23,144 - R 23,174 R 277,908 R 3,897 R 3,334 R 3,147

R 21,625 - R 21,655 R 259,680 R 3,441 R 2,879 R 2,691

R 23,175 - R 23,205 R 278,280 R 3,906 R 3,344 R 3,156

R 21,656 - R 21,686 R 260,052 R 3,451 R 2,888 R 2,701

R 23,206 - R 23,236 R 278,652 R 3,916 R 3,353 R 3,166

R 21,687 - R 21,717 R 260,424 R 3,460 R 2,897 R 2,710

R 23,237 - R 23,267 R 279,024 R 3,925 R 3,362 R 3,175

R 21,718 - R 21,748 R 260,796 R 3,469 R 2,907 R 2,719

R 23,268 - R 23,298 R 279,396 R 3,934 R 3,372 R 3,184

R 21,749 - R 21,779 R 261,168 R 3,478 R 2,916 R 2,728

R 23,299 - R 23,329 R 279,768 R 3,943 R 3,381 R 3,193

R 21,780 - R 21,810 R 261,540 R 3,488 R 2,925 R 2,738

R 23,330 - R 23,360 R 280,140 R 3,953 R 3,390 R 3,203

R 21,811 - R 21,841 R 261,912 R 3,497 R 2,935 R 2,747

R 23,361 - R 23,391 R 280,512 R 3,962 R 3,400 R 3,212

R 21,842 - R 21,872 R 262,284 R 3,506 R 2,944 R 2,756

R 23,392 - R 23,422 R 280,884 R 3,971 R 3,409 R 3,221

R 21,873 - R 21,903 R 262,656 R 3,516 R 2,953 R 2,766

R 23,423 - R 23,453 R 281,256 R 3,981 R 3,418 R 3,231

R 21,904 - R 21,934 R 263,028 R 3,525 R 2,962 R 2,775

R 23,454 - R 23,484 R 281,628 R 3,990 R 3,427 R 3,240

R 21,935 - R 21,965 R 263,400 R 3,534 R 2,972 R 2,784

R 23,485 - R 23,515 R 282,000 R 3,999 R 3,437 R 3,249

R 21,966 - R 21,996 R 263,772 R 3,544 R 2,981 R 2,794

R 23,516 - R 23,546 R 282,372 R 4,009 R 3,446 R 3,259

R 21,997 - R 22,027 R 264,144 R 3,553 R 2,990 R 2,803

R 23,547 - R 23,577 R 282,744 R 4,018 R 3,455 R 3,268

R 22,028 - R 22,058 R 264,516 R 3,562 R 3,000 R 2,812

R 23,578 - R 23,608 R 283,116 R 4,027 R 3,465 R 3,277

R 22,059 - R 22,089 R 264,888 R 3,571 R 3,009 R 2,821

R 23,609 - R 23,639 R 283,488 R 4,036 R 3,474 R 3,286

R 22,090 - R 22,120 R 265,260 R 3,581 R 3,018 R 2,831

R 23,640 - R 23,670 R 283,860 R 4,046 R 3,483 R 3,296

R 22,121 - R 22,151 R 265,632 R 3,590 R 3,028 R 2,840

R 23,671 - R 23,701 R 284,232 R 4,055 R 3,493 R 3,305

R 22,152 - R 22,182 R 266,004 R 3,599 R 3,037 R 2,849

R 23,702 - R 23,732 R 284,604 R 4,064 R 3,502 R 3,314

R 22,183 - R 22,213 R 266,376 R 3,609 R 3,046 R 2,859

R 23,733 - R 23,763 R 284,976 R 4,074 R 3,511 R 3,324

R 22,214 - R 22,244 R 266,748 R 3,618 R 3,055 R 2,868

R 23,764 - R 23,794 R 285,348 R 4,083 R 3,520 R 3,333

R 22,245 - R 22,275 R 267,120 R 3,627 R 3,065 R 2,877

R 23,795 - R 23,825 R 285,720 R 4,092 R 3,530 R 3,342

R 22,276 - R 22,306 R 267,492 R 3,637 R 3,074 R 2,887

R 23,826 - R 23,856 R 286,092 R 4,102 R 3,539 R 3,352

R 22,307 - R 22,337 R 267,864 R 3,646 R 3,083 R 2,896

R 23,857 - R 23,887 R 286,464 R 4,111 R 3,548 R 3,361

R 22,338 - R 22,368 R 268,236 R 3,655 R 3,093 R 2,905

R 23,888 - R 23,918 R 286,836 R 4,120 R 3,558 R 3,370

R 22,369 - R 22,399 R 268,608 R 3,664 R 3,102 R 2,914

R 23,919 - R 23,949 R 287,208 R 4,129 R 3,567 R 3,379

R 22,400 - R 22,430 R 268,980 R 3,674 R 3,111 R 2,924

R 23,950 - R 23,980 R 287,580 R 4,139 R 3,576 R 3,389

R 22,431 - R 22,461 R 269,352 R 3,683 R 3,121 R 2,933

R 23,981 - R 24,011 R 287,952 R 4,148 R 3,586 R 3,398

R 22,462 - R 22,492 R 269,724 R 3,692 R 3,130 R 2,942

R 24,012 - R 24,042 R 288,324 R 4,157 R 3,595 R 3,407

R 22,493 - R 22,523 R 270,096 R 3,702 R 3,139 R 2,952

R 24,043 - R 24,073 R 288,696 R 4,167 R 3,604 R 3,417

R 20,974 - R 24,073 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 4,179 R 3,616 R 3,429

R 26,624 - R 26,674 R 319,788 R 4,944 R 4,381 R 4,194

R 24,125 - R 24,175 R 289,800 R 4,194 R 3,632 R 3,444

R 26,675 - R 26,725 R 320,400 R 4,959 R 4,397 R 4,209

R 24,176 - R 24,226 R 290,412 R 4,210 R 3,647 R 3,460

R 26,726 - R 26,776 R 321,012 R 4,975 R 4,412 R 4,225

R 24,227 - R 24,277 R 291,024 R 4,225 R 3,662 R 3,475

R 26,777 - R 26,827 R 321,624 R 4,990 R 4,427 R 4,240

R 24,278 - R 24,328 R 291,636 R 4,240 R 3,678 R 3,490

R 26,828 - R 26,878 R 322,236 R 5,005 R 4,443 R 4,255

R 24,329 - R 24,379 R 292,248 R 4,255 R 3,693 R 3,505

R 26,879 - R 26,929 R 322,848 R 5,020 R 4,458 R 4,270

R 24,380 - R 24,430 R 292,860 R 4,271 R 3,708 R 3,521

R 26,930 - R 26,980 R 323,460 R 5,036 R 4,473 R 4,286

R 24,431 - R 24,481 R 293,472 R 4,286 R 3,724 R 3,536

R 26,981 - R 27,031 R 324,072 R 5,051 R 4,489 R 4,301

R 24,482 - R 24,532 R 294,084 R 4,301 R 3,739 R 3,551

R 27,032 - R 27,082 R 324,684 R 5,066 R 4,504 R 4,316

R 24,533 - R 24,583 R 294,696 R 4,317 R 3,754 R 3,567

R 27,083 - R 27,133 R 325,296 R 5,082 R 4,519 R 4,332

R 24,584 - R 24,634 R 295,308 R 4,332 R 3,769 R 3,582

R 27,134 - R 27,184 R 325,908 R 5,097 R 4,534 R 4,347

R 24,635 - R 24,685 R 295,920 R 4,347 R 3,785 R 3,597

R 27,185 - R 27,235 R 326,520 R 5,112 R 4,550 R 4,362

R 24,686 - R 24,736 R 296,532 R 4,363 R 3,800 R 3,613

R 27,236 - R 27,286 R 327,132 R 5,128 R 4,565 R 4,378

R 24,737 - R 24,787 R 297,144 R 4,378 R 3,815 R 3,628

R 27,287 - R 27,337 R 327,744 R 5,143 R 4,580 R 4,393

R 24,788 - R 24,838 R 297,756 R 4,393 R 3,831 R 3,643

R 27,338 - R 27,388 R 328,356 R 5,158 R 4,596 R 4,408

R 24,839 - R 24,889 R 298,368 R 4,408 R 3,846 R 3,658

R 27,389 - R 27,439 R 328,968 R 5,173 R 4,611 R 4,423

R 24,890 - R 24,940 R 298,980 R 4,424 R 3,861 R 3,674

R 27,440 - R 27,490 R 329,580 R 5,189 R 4,626 R 4,439

R 24,941 - R 24,991 R 299,592 R 4,439 R 3,877 R 3,689

R 27,491 - R 27,541 R 330,192 R 5,204 R 4,642 R 4,454

R 24,992 - R 25,042 R 300,204 R 4,454 R 3,892 R 3,704

R 27,542 - R 27,592 R 330,804 R 5,219 R 4,657 R 4,469

R 25,043 - R 25,093 R 300,816 R 4,470 R 3,907 R 3,720

R 27,593 - R 27,643 R 331,416 R 5,235 R 4,672 R 4,485

R 25,094 - R 25,144 R 301,428 R 4,485 R 3,922 R 3,735

R 27,644 - R 27,694 R 332,028 R 5,250 R 4,687 R 4,500

R 25,145 - R 25,195 R 302,040 R 4,500 R 3,938 R 3,750

R 27,695 - R 27,745 R 332,640 R 5,265 R 4,703 R 4,515

R 25,196 - R 25,246 R 302,652 R 4,516 R 3,953 R 3,766

R 27,746 - R 27,796 R 333,252 R 5,281 R 4,718 R 4,531

R 25,247 - R 25,297 R 303,264 R 4,531 R 3,968 R 3,781

R 27,797 - R 27,847 R 333,864 R 5,296 R 4,733 R 4,546

R 25,298 - R 25,348 R 303,876 R 4,546 R 3,984 R 3,796

R 27,848 - R 27,898 R 334,476 R 5,311 R 4,749 R 4,561

R 25,349 - R 25,399 R 304,488 R 4,561 R 3,999 R 3,811

R 27,899 - R 27,949 R 335,088 R 5,326 R 4,764 R 4,576

R 25,400 - R 25,450 R 305,100 R 4,577 R 4,014 R 3,827

R 27,950 - R 28,000 R 335,700 R 5,342 R 4,779 R 4,592

R 25,451 - R 25,501 R 305,712 R 4,592 R 4,030 R 3,842

R 28,001 - R 28,051 R 336,312 R 5,357 R 4,795 R 4,607

R 25,502 - R 25,552 R 306,324 R 4,607 R 4,045 R 3,857

R 28,052 - R 28,102 R 336,924 R 5,372 R 4,810 R 4,622

R 25,553 - R 25,603 R 306,936 R 4,623 R 4,060 R 3,873

R 28,103 - R 28,153 R 337,536 R 5,388 R 4,825 R 4,638

R 25,604 - R 25,654 R 307,548 R 4,638 R 4,075 R 3,888

R 28,154 - R 28,204 R 338,148 R 5,403 R 4,840 R 4,653

R 25,655 - R 25,705 R 308,160 R 4,653 R 4,091 R 3,903

R 28,205 - R 28,255 R 338,760 R 5,418 R 4,856 R 4,668

R 25,706 - R 25,756 R 308,772 R 4,669 R 4,106 R 3,919

R 28,256 - R 28,306 R 339,372 R 5,434 R 4,871 R 4,684

R 25,757 - R 25,807 R 309,384 R 4,684 R 4,121 R 3,934

R 28,307 - R 28,357 R 339,984 R 5,449 R 4,886 R 4,699

R 25,808 - R 25,858 R 309,996 R 4,699 R 4,137 R 3,949

R 28,358 - R 28,408 R 340,596 R 5,464 R 4,902 R 4,714

R 25,859 - R 25,909 R 310,608 R 4,714 R 4,152 R 3,964

R 28,409 - R 28,459 R 341,208 R 5,479 R 4,917 R 4,729

R 25,910 - R 25,960 R 311,220 R 4,730 R 4,167 R 3,980

R 28,460 - R 28,510 R 341,820 R 5,495 R 4,932 R 4,745

R 25,961 - R 26,011 R 311,832 R 4,745 R 4,183 R 3,995

R 28,511 - R 28,561 R 342,432 R 5,510 R 4,948 R 4,760

R 26,012 - R 26,062 R 312,444 R 4,760 R 4,198 R 4,010

R 28,562 - R 28,612 R 343,044 R 5,525 R 4,963 R 4,775

R 26,063 - R 26,113 R 313,056 R 4,776 R 4,213 R 4,026

R 28,613 - R 28,663 R 343,656 R 5,541 R 4,978 R 4,791

R 26,114 - R 26,164 R 313,668 R 4,791 R 4,228 R 4,041

R 28,664 - R 28,714 R 344,268 R 5,556 R 4,993 R 4,806

R 26,165 - R 26,215 R 314,280 R 4,806 R 4,244 R 4,056

R 28,715 - R 28,765 R 344,880 R 5,571 R 5,009 R 4,821

R 26,216 - R 26,266 R 314,892 R 4,822 R 4,259 R 4,072

R 28,766 - R 28,816 R 345,492 R 5,587 R 5,024 R 4,837

R 26,267 - R 26,317 R 315,504 R 4,837 R 4,274 R 4,087

R 28,817 - R 28,867 R 346,104 R 5,602 R 5,039 R 4,852

R 26,318 - R 26,368 R 316,116 R 4,852 R 4,290 R 4,102

R 28,868 - R 28,918 R 346,716 R 5,617 R 5,055 R 4,867

R 26,369 - R 26,419 R 316,728 R 4,867 R 4,305 R 4,117

R 28,919 - R 28,969 R 347,328 R 5,632 R 5,070 R 4,882

R 26,420 - R 26,470 R 317,340 R 4,883 R 4,320 R 4,133

R 28,970 - R 29,020 R 347,940 R 5,648 R 5,085 R 4,898

R 26,471 - R 26,521 R 317,952 R 4,898 R 4,336 R 4,148

R 29,021 - R 29,071 R 348,552 R 5,663 R 5,101 R 4,913

R 26,522 - R 26,572 R 318,564 R 4,913 R 4,351 R 4,163

R 29,072 - R 29,122 R 349,164 R 5,678 R 5,116 R 4,928

R 26,573 - R 26,623 R 319,176 R 4,929 R 4,366 R 4,179

R 29,123 - R 29,173 R 349,776 R 5,694 R 5,131 R 4,944

R 24,074 - R 29,173 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 5,709 R 5,146 R 4,959

R 31,724 - R 31,774 R 380,988 R 6,569 R 6,007 R 5,819

R 29,225 - R 29,275 R 351,000 R 5,724 R 5,162 R 4,974

R 31,775 - R 31,825 R 381,600 R 6,587 R 6,025 R 5,837

R 29,276 - R 29,326 R 351,612 R 5,740 R 5,177 R 4,990

R 31,826 - R 31,876 R 382,212 R 6,605 R 6,042 R 5,855

R 29,327 - R 29,377 R 352,224 R 5,755 R 5,192 R 5,005

R 31,877 - R 31,927 R 382,824 R 6,623 R 6,060 R 5,873

R 29,378 - R 29,428 R 352,836 R 5,770 R 5,208 R 5,020

R 31,928 - R 31,978 R 383,436 R 6,641 R 6,078 R 5,891

R 29,429 - R 29,479 R 353,448 R 5,785 R 5,223 R 5,035

R 31,979 - R 32,029 R 384,048 R 6,659 R 6,096 R 5,909

R 29,480 - R 29,530 R 354,060 R 5,801 R 5,238 R 5,051

R 32,030 - R 32,080 R 384,660 R 6,676 R 6,114 R 5,926

R 29,531 - R 29,581 R 354,672 R 5,816 R 5,254 R 5,066

R 32,081 - R 32,131 R 385,272 R 6,694 R 6,132 R 5,944

R 29,582 - R 29,632 R 355,284 R 5,831 R 5,269 R 5,081

R 32,132 - R 32,182 R 385,884 R 6,712 R 6,150 R 5,962

R 29,633 - R 29,683 R 355,896 R 5,847 R 5,284 R 5,097

R 32,183 - R 32,233 R 386,496 R 6,730 R 6,167 R 5,980

R 29,684 - R 29,734 R 356,508 R 5,862 R 5,299 R 5,112

R 32,234 - R 32,284 R 387,108 R 6,748 R 6,185 R 5,998

R 29,735 - R 29,785 R 357,120 R 5,877 R 5,315 R 5,127

R 32,285 - R 32,335 R 387,720 R 6,766 R 6,203 R 6,016

R 29,786 - R 29,836 R 357,732 R 5,893 R 5,330 R 5,143

R 32,336 - R 32,386 R 388,332 R 6,783 R 6,221 R 6,033

R 29,837 - R 29,887 R 358,344 R 5,909 R 5,346 R 5,159

R 32,387 - R 32,437 R 388,944 R 6,801 R 6,239 R 6,051

R 29,888 - R 29,938 R 358,956 R 5,927 R 5,364 R 5,177

R 32,438 - R 32,488 R 389,556 R 6,819 R 6,257 R 6,069

R 29,939 - R 29,989 R 359,568 R 5,945 R 5,382 R 5,195

R 32,489 - R 32,539 R 390,168 R 6,837 R 6,275 R 6,087

R 29,990 - R 30,040 R 360,180 R 5,962 R 5,400 R 5,212

R 32,540 - R 32,590 R 390,780 R 6,855 R 6,292 R 6,105

R 30,041 - R 30,091 R 360,792 R 5,980 R 5,418 R 5,230

R 32,591 - R 32,641 R 391,392 R 6,873 R 6,310 R 6,123

R 30,092 - R 30,142 R 361,404 R 5,998 R 5,436 R 5,248

R 32,642 - R 32,692 R 392,004 R 6,891 R 6,328 R 6,141

R 30,143 - R 30,193 R 362,016 R 6,016 R 5,453 R 5,266

R 32,693 - R 32,743 R 392,616 R 6,908 R 6,346 R 6,158

R 30,194 - R 30,244 R 362,628 R 6,034 R 5,471 R 5,284

R 32,744 - R 32,794 R 393,228 R 6,926 R 6,364 R 6,176

R 30,245 - R 30,295 R 363,240 R 6,052 R 5,489 R 5,302

R 32,795 - R 32,845 R 393,840 R 6,944 R 6,382 R 6,194

R 30,296 - R 30,346 R 363,852 R 6,069 R 5,507 R 5,319

R 32,846 - R 32,896 R 394,452 R 6,962 R 6,399 R 6,212

R 30,347 - R 30,397 R 364,464 R 6,087 R 5,525 R 5,337

R 32,897 - R 32,947 R 395,064 R 6,980 R 6,417 R 6,230

R 30,398 - R 30,448 R 365,076 R 6,105 R 5,543 R 5,355

R 32,948 - R 32,998 R 395,676 R 6,998 R 6,435 R 6,248

R 30,449 - R 30,499 R 365,688 R 6,123 R 5,561 R 5,373

R 32,999 - R 33,049 R 396,288 R 7,016 R 6,453 R 6,266

R 30,500 - R 30,550 R 366,300 R 6,141 R 5,578 R 5,391

R 33,050 - R 33,100 R 396,900 R 7,033 R 6,471 R 6,283

R 30,551 - R 30,601 R 366,912 R 6,159 R 5,596 R 5,409

R 33,101 - R 33,151 R 397,512 R 7,051 R 6,489 R 6,301

R 30,602 - R 30,652 R 367,524 R 6,177 R 5,614 R 5,427

R 33,152 - R 33,202 R 398,124 R 7,069 R 6,507 R 6,319

R 30,653 - R 30,703 R 368,136 R 6,194 R 5,632 R 5,444

R 33,203 - R 33,253 R 398,736 R 7,087 R 6,524 R 6,337

R 30,704 - R 30,754 R 368,748 R 6,212 R 5,650 R 5,462

R 33,254 - R 33,304 R 399,348 R 7,105 R 6,542 R 6,355

R 30,755 - R 30,805 R 369,360 R 6,230 R 5,668 R 5,480

R 33,305 - R 33,355 R 399,960 R 7,123 R 6,560 R 6,373

R 30,806 - R 30,856 R 369,972 R 6,248 R 5,685 R 5,498

R 33,356 - R 33,406 R 400,572 R 7,140 R 6,578 R 6,390

R 30,857 - R 30,907 R 370,584 R 6,266 R 5,703 R 5,516

R 33,407 - R 33,457 R 401,184 R 7,158 R 6,596 R 6,408

R 30,908 - R 30,958 R 371,196 R 6,284 R 5,721 R 5,534

R 33,458 - R 33,508 R 401,796 R 7,176 R 6,614 R 6,426

R 30,959 - R 31,009 R 371,808 R 6,302 R 5,739 R 5,552

R 33,509 - R 33,559 R 402,408 R 7,194 R 6,632 R 6,444

R 31,010 - R 31,060 R 372,420 R 6,319 R 5,757 R 5,569

R 33,560 - R 33,610 R 403,020 R 7,212 R 6,649 R 6,462

R 31,061 - R 31,111 R 373,032 R 6,337 R 5,775 R 5,587

R 33,611 - R 33,661 R 403,632 R 7,230 R 6,667 R 6,480

R 31,112 - R 31,162 R 373,644 R 6,355 R 5,793 R 5,605

R 33,662 - R 33,712 R 404,244 R 7,248 R 6,685 R 6,498

R 31,163 - R 31,213 R 374,256 R 6,373 R 5,810 R 5,623

R 33,713 - R 33,763 R 404,856 R 7,265 R 6,703 R 6,515

R 31,214 - R 31,264 R 374,868 R 6,391 R 5,828 R 5,641

R 33,764 - R 33,814 R 405,468 R 7,283 R 6,721 R 6,533

R 31,265 - R 31,315 R 375,480 R 6,409 R 5,846 R 5,659

R 33,815 - R 33,865 R 406,080 R 7,301 R 6,739 R 6,551

R 31,316 - R 31,366 R 376,092 R 6,426 R 5,864 R 5,676

R 33,866 - R 33,916 R 406,692 R 7,319 R 6,756 R 6,569

R 31,367 - R 31,417 R 376,704 R 6,444 R 5,882 R 5,694

R 33,917 - R 33,967 R 407,304 R 7,337 R 6,774 R 6,587

R 31,418 - R 31,468 R 377,316 R 6,462 R 5,900 R 5,712

R 33,968 - R 34,018 R 407,916 R 7,355 R 6,792 R 6,605

R 31,469 - R 31,519 R 377,928 R 6,480 R 5,918 R 5,730

R 34,019 - R 34,069 R 408,528 R 7,373 R 6,810 R 6,623

R 31,520 - R 31,570 R 378,540 R 6,498 R 5,935 R 5,748

R 34,070 - R 34,120 R 409,140 R 7,390 R 6,828 R 6,640

R 31,571 - R 31,621 R 379,152 R 6,516 R 5,953 R 5,766

R 34,121 - R 34,171 R 409,752 R 7,408 R 6,846 R 6,658

R 31,622 - R 31,672 R 379,764 R 6,534 R 5,971 R 5,784

R 34,172 - R 34,222 R 410,364 R 7,426 R 6,864 R 6,676

R 31,673 - R 31,723 R 380,376 R 6,551 R 5,989 R 5,801

R 34,223 - R 34,273 R 410,976 R 7,444 R 6,881 R 6,694

R 29,174 - R 34,273 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 7,462 R 6,899 R 6,712

R 36,824 - R 36,874 R 442,188 R 8,354 R 7,792 R 7,604

R 34,325 - R 34,375 R 412,200 R 7,480 R 6,917 R 6,730

R 36,875 - R 36,925 R 442,800 R 8,372 R 7,810 R 7,622

R 34,376 - R 34,426 R 412,812 R 7,497 R 6,935 R 6,747

R 36,926 - R 36,976 R 443,412 R 8,390 R 7,827 R 7,640

R 34,427 - R 34,477 R 413,424 R 7,515 R 6,953 R 6,765

R 36,977 - R 37,027 R 444,024 R 8,408 R 7,845 R 7,658

R 34,478 - R 34,528 R 414,036 R 7,533 R 6,971 R 6,783

R 37,028 - R 37,078 R 444,636 R 8,426 R 7,863 R 7,676

R 34,529 - R 34,579 R 414,648 R 7,551 R 6,989 R 6,801

R 37,079 - R 37,129 R 445,248 R 8,444 R 7,881 R 7,694

R 34,580 - R 34,630 R 415,260 R 7,569 R 7,006 R 6,819

R 37,130 - R 37,180 R 445,860 R 8,461 R 7,899 R 7,711

R 34,631 - R 34,681 R 415,872 R 7,587 R 7,024 R 6,837

R 37,181 - R 37,231 R 446,472 R 8,479 R 7,917 R 7,729

R 34,682 - R 34,732 R 416,484 R 7,605 R 7,042 R 6,855

R 37,232 - R 37,282 R 447,084 R 8,497 R 7,935 R 7,747

R 34,733 - R 34,783 R 417,096 R 7,622 R 7,060 R 6,872

R 37,283 - R 37,333 R 447,696 R 8,515 R 7,952 R 7,765

R 34,784 - R 34,834 R 417,708 R 7,640 R 7,078 R 6,890

R 37,334 - R 37,384 R 448,308 R 8,533 R 7,970 R 7,783

R 34,835 - R 34,885 R 418,320 R 7,658 R 7,096 R 6,908

R 37,385 - R 37,435 R 448,920 R 8,551 R 7,988 R 7,801

R 34,886 - R 34,936 R 418,932 R 7,676 R 7,113 R 6,926

R 37,436 - R 37,486 R 449,532 R 8,568 R 8,006 R 7,818

R 34,937 - R 34,987 R 419,544 R 7,694 R 7,131 R 6,944

R 37,487 - R 37,537 R 450,144 R 8,586 R 8,024 R 7,836

R 34,988 - R 35,038 R 420,156 R 7,712 R 7,149 R 6,962

R 37,538 - R 37,588 R 450,756 R 8,604 R 8,042 R 7,854

R 35,039 - R 35,089 R 420,768 R 7,730 R 7,167 R 6,980

R 37,589 - R 37,639 R 451,368 R 8,622 R 8,060 R 7,872

R 35,090 - R 35,140 R 421,380 R 7,747 R 7,185 R 6,997

R 37,640 - R 37,690 R 451,980 R 8,640 R 8,077 R 7,890

R 35,141 - R 35,191 R 421,992 R 7,765 R 7,203 R 7,015

R 37,691 - R 37,741 R 452,592 R 8,658 R 8,095 R 7,908

R 35,192 - R 35,242 R 422,604 R 7,783 R 7,221 R 7,033

R 37,742 - R 37,792 R 453,204 R 8,676 R 8,113 R 7,926

R 35,243 - R 35,293 R 423,216 R 7,801 R 7,238 R 7,051

R 37,793 - R 37,843 R 453,816 R 8,693 R 8,131 R 7,943

R 35,294 - R 35,344 R 423,828 R 7,819 R 7,256 R 7,069

R 37,844 - R 37,894 R 454,428 R 8,711 R 8,149 R 7,961

R 35,345 - R 35,395 R 424,440 R 7,837 R 7,274 R 7,087

R 37,895 - R 37,945 R 455,040 R 8,729 R 8,167 R 7,979

R 35,396 - R 35,446 R 425,052 R 7,854 R 7,292 R 7,104

R 37,946 - R 37,996 R 455,652 R 8,747 R 8,184 R 7,997

R 35,447 - R 35,497 R 425,664 R 7,872 R 7,310 R 7,122

R 37,997 - R 38,047 R 456,264 R 8,765 R 8,202 R 8,015

R 35,498 - R 35,548 R 426,276 R 7,890 R 7,328 R 7,140

R 38,048 - R 38,098 R 456,876 R 8,783 R 8,220 R 8,033

R 35,549 - R 35,599 R 426,888 R 7,908 R 7,346 R 7,158

R 38,099 - R 38,149 R 457,488 R 8,801 R 8,238 R 8,051

R 35,600 - R 35,650 R 427,500 R 7,926 R 7,363 R 7,176

R 38,150 - R 38,200 R 458,100 R 8,818 R 8,256 R 8,068

R 35,651 - R 35,701 R 428,112 R 7,944 R 7,381 R 7,194

R 38,201 - R 38,251 R 458,712 R 8,836 R 8,274 R 8,086

R 35,702 - R 35,752 R 428,724 R 7,962 R 7,399 R 7,212

R 38,252 - R 38,302 R 459,324 R 8,854 R 8,292 R 8,104

R 35,753 - R 35,803 R 429,336 R 7,979 R 7,417 R 7,229

R 38,303 - R 38,353 R 459,936 R 8,872 R 8,309 R 8,122

R 35,804 - R 35,854 R 429,948 R 7,997 R 7,435 R 7,247

R 38,354 - R 38,404 R 460,548 R 8,890 R 8,327 R 8,140

R 35,855 - R 35,905 R 430,560 R 8,015 R 7,453 R 7,265

R 38,405 - R 38,455 R 461,160 R 8,908 R 8,345 R 8,158

R 35,906 - R 35,956 R 431,172 R 8,033 R 7,470 R 7,283

R 38,456 - R 38,506 R 461,772 R 8,925 R 8,363 R 8,175

R 35,957 - R 36,007 R 431,784 R 8,051 R 7,488 R 7,301

R 38,507 - R 38,557 R 462,384 R 8,943 R 8,381 R 8,193

R 36,008 - R 36,058 R 432,396 R 8,069 R 7,506 R 7,319

R 38,558 - R 38,608 R 462,996 R 8,961 R 8,399 R 8,211

R 36,059 - R 36,109 R 433,008 R 8,087 R 7,524 R 7,337

R 38,609 - R 38,659 R 463,608 R 8,979 R 8,417 R 8,229

R 36,110 - R 36,160 R 433,620 R 8,104 R 7,542 R 7,354

R 38,660 - R 38,710 R 464,220 R 8,997 R 8,434 R 8,247

R 36,161 - R 36,211 R 434,232 R 8,122 R 7,560 R 7,372

R 38,711 - R 38,761 R 464,832 R 9,015 R 8,452 R 8,265

R 36,212 - R 36,262 R 434,844 R 8,140 R 7,578 R 7,390

R 38,762 - R 38,812 R 465,444 R 9,033 R 8,470 R 8,283

R 36,263 - R 36,313 R 435,456 R 8,158 R 7,595 R 7,408

R 38,813 - R 38,863 R 466,056 R 9,050 R 8,488 R 8,300

R 36,314 - R 36,364 R 436,068 R 8,176 R 7,613 R 7,426

R 38,864 - R 38,914 R 466,668 R 9,068 R 8,506 R 8,318

R 36,365 - R 36,415 R 436,680 R 8,194 R 7,631 R 7,444

R 38,915 - R 38,965 R 467,280 R 9,086 R 8,524 R 8,336

R 36,416 - R 36,466 R 437,292 R 8,211 R 7,649 R 7,461

R 38,966 - R 39,016 R 467,892 R 9,104 R 8,541 R 8,354

R 36,467 - R 36,517 R 437,904 R 8,229 R 7,667 R 7,479

R 39,017 - R 39,067 R 468,504 R 9,122 R 8,559 R 8,372

R 36,518 - R 36,568 R 438,516 R 8,247 R 7,685 R 7,497

R 39,068 - R 39,118 R 469,116 R 9,140 R 8,577 R 8,390

R 36,569 - R 36,619 R 439,128 R 8,265 R 7,703 R 7,515

R 39,119 - R 39,169 R 469,728 R 9,158 R 8,595 R 8,408

R 36,620 - R 36,670 R 439,740 R 8,283 R 7,720 R 7,533

R 39,170 - R 39,220 R 470,340 R 9,175 R 8,613 R 8,425

R 36,671 - R 36,721 R 440,352 R 8,301 R 7,738 R 7,551

R 39,221 - R 39,271 R 470,952 R 9,193 R 8,631 R 8,443

R 36,722 - R 36,772 R 440,964 R 8,319 R 7,756 R 7,569

R 39,272 - R 39,322 R 471,564 R 9,211 R 8,649 R 8,461

R 36,773 - R 36,823 R 441,576 R 8,336 R 7,774 R 7,586

R 39,323 - R 39,373 R 472,176 R 9,229 R 8,666 R 8,479

R 34,274 - R 39,373 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 9,247 R 8,684 R 8,497

R 41,924 - R 41,974 R 503,388 R 10,145 R 9,583 R 9,395

R 39,425 - R 39,475 R 473,400 R 9,265 R 8,702 R 8,515

R 41,975 - R 42,025 R 504,000 R 10,165 R 9,602 R 9,415

R 39,476 - R 39,526 R 474,012 R 9,282 R 8,720 R 8,532

R 42,026 - R 42,076 R 504,612 R 10,184 R 9,622 R 9,434

R 39,527 - R 39,577 R 474,624 R 9,300 R 8,738 R 8,550

R 42,077 - R 42,127 R 505,224 R 10,203 R 9,641 R 9,453

R 39,578 - R 39,628 R 475,236 R 9,318 R 8,756 R 8,568

R 42,128 - R 42,178 R 505,836 R 10,223 R 9,660 R 9,473

R 39,629 - R 39,679 R 475,848 R 9,336 R 8,774 R 8,586

R 42,179 - R 42,229 R 506,448 R 10,242 R 9,680 R 9,492

R 39,680 - R 39,730 R 476,460 R 9,354 R 8,791 R 8,604

R 42,230 - R 42,280 R 507,060 R 10,262 R 9,699 R 9,512

R 39,731 - R 39,781 R 477,072 R 9,372 R 8,809 R 8,622

R 42,281 - R 42,331 R 507,672 R 10,281 R 9,719 R 9,531

R 39,782 - R 39,832 R 477,684 R 9,390 R 8,827 R 8,640

R 42,332 - R 42,382 R 508,284 R 10,300 R 9,738 R 9,550

R 39,833 - R 39,883 R 478,296 R 9,407 R 8,845 R 8,657

R 42,383 - R 42,433 R 508,896 R 10,320 R 9,757 R 9,570

R 39,884 - R 39,934 R 478,908 R 9,425 R 8,863 R 8,675

R 42,434 - R 42,484 R 509,508 R 10,339 R 9,777 R 9,589

R 39,935 - R 39,985 R 479,520 R 9,443 R 8,881 R 8,693

R 42,485 - R 42,535 R 510,120 R 10,359 R 9,796 R 9,609

R 39,986 - R 40,036 R 480,132 R 9,461 R 8,898 R 8,711

R 42,536 - R 42,586 R 510,732 R 10,378 R 9,815 R 9,628

R 40,037 - R 40,087 R 480,744 R 9,479 R 8,916 R 8,729

R 42,587 - R 42,637 R 511,344 R 10,397 R 9,835 R 9,647

R 40,088 - R 40,138 R 481,356 R 9,497 R 8,934 R 8,747

R 42,638 - R 42,688 R 511,956 R 10,417 R 9,854 R 9,667

R 40,139 - R 40,189 R 481,968 R 9,515 R 8,952 R 8,765

R 42,689 - R 42,739 R 512,568 R 10,436 R 9,874 R 9,686

R 40,190 - R 40,240 R 482,580 R 9,532 R 8,970 R 8,782

R 42,740 - R 42,790 R 513,180 R 10,455 R 9,893 R 9,705

R 40,241 - R 40,291 R 483,192 R 9,550 R 8,988 R 8,800

R 42,791 - R 42,841 R 513,792 R 10,475 R 9,912 R 9,725

R 40,292 - R 40,342 R 483,804 R 9,568 R 9,006 R 8,818

R 42,842 - R 42,892 R 514,404 R 10,494 R 9,932 R 9,744

R 40,343 - R 40,393 R 484,416 R 9,586 R 9,023 R 8,836

R 42,893 - R 42,943 R 515,016 R 10,514 R 9,951 R 9,764

R 40,394 - R 40,444 R 485,028 R 9,604 R 9,041 R 8,854

R 42,944 - R 42,994 R 515,628 R 10,533 R 9,970 R 9,783

R 40,445 - R 40,495 R 485,640 R 9,622 R 9,059 R 8,872

R 42,995 - R 43,045 R 516,240 R 10,552 R 9,990 R 9,802

R 40,496 - R 40,546 R 486,252 R 9,639 R 9,077 R 8,889

R 43,046 - R 43,096 R 516,852 R 10,572 R 10,009 R 9,822

R 40,547 - R 40,597 R 486,864 R 9,657 R 9,095 R 8,907

R 43,097 - R 43,147 R 517,464 R 10,591 R 10,029 R 9,841

R 40,598 - R 40,648 R 487,476 R 9,675 R 9,113 R 8,925

R 43,148 - R 43,198 R 518,076 R 10,610 R 10,048 R 9,860

R 40,649 - R 40,699 R 488,088 R 9,693 R 9,131 R 8,943

R 43,199 - R 43,249 R 518,688 R 10,630 R 10,067 R 9,880

R 40,700 - R 40,750 R 488,700 R 9,711 R 9,148 R 8,961

R 43,250 - R 43,300 R 519,300 R 10,649 R 10,087 R 9,899

R 40,751 - R 40,801 R 489,312 R 9,729 R 9,166 R 8,979

R 43,301 - R 43,351 R 519,912 R 10,669 R 10,106 R 9,919

R 40,802 - R 40,852 R 489,924 R 9,747 R 9,184 R 8,997

R 43,352 - R 43,402 R 520,524 R 10,688 R 10,125 R 9,938

R 40,853 - R 40,903 R 490,536 R 9,764 R 9,202 R 9,014

R 43,403 - R 43,453 R 521,136 R 10,707 R 10,145 R 9,957

R 40,904 - R 40,954 R 491,148 R 9,782 R 9,220 R 9,032

R 43,454 - R 43,504 R 521,748 R 10,727 R 10,164 R 9,977

R 40,955 - R 41,005 R 491,760 R 9,800 R 9,238 R 9,050

R 43,505 - R 43,555 R 522,360 R 10,746 R 10,184 R 9,996

R 41,006 - R 41,056 R 492,372 R 9,818 R 9,255 R 9,068

R 43,556 - R 43,606 R 522,972 R 10,766 R 10,203 R 10,016

R 41,057 - R 41,107 R 492,984 R 9,836 R 9,273 R 9,086

R 43,607 - R 43,657 R 523,584 R 10,785 R 10,222 R 10,035

R 41,108 - R 41,158 R 493,596 R 9,854 R 9,291 R 9,104

R 43,658 - R 43,708 R 524,196 R 10,804 R 10,242 R 10,054

R 41,159 - R 41,209 R 494,208 R 9,872 R 9,309 R 9,122

R 43,709 - R 43,759 R 524,808 R 10,824 R 10,261 R 10,074

R 41,210 - R 41,260 R 494,820 R 9,889 R 9,327 R 9,139

R 43,760 - R 43,810 R 525,420 R 10,843 R 10,281 R 10,093

R 41,261 - R 41,311 R 495,432 R 9,907 R 9,345 R 9,157

R 43,811 - R 43,861 R 526,032 R 10,862 R 10,300 R 10,112

R 41,312 - R 41,362 R 496,044 R 9,925 R 9,363 R 9,175

R 43,862 - R 43,912 R 526,644 R 10,882 R 10,319 R 10,132

R 41,363 - R 41,413 R 496,656 R 9,943 R 9,380 R 9,193

R 43,913 - R 43,963 R 527,256 R 10,901 R 10,339 R 10,151

R 41,414 - R 41,464 R 497,268 R 9,961 R 9,398 R 9,211

R 43,964 - R 44,014 R 527,868 R 10,921 R 10,358 R 10,171

R 41,465 - R 41,515 R 497,880 R 9,979 R 9,416 R 9,229

R 44,015 - R 44,065 R 528,480 R 10,940 R 10,377 R 10,190

R 41,516 - R 41,566 R 498,492 R 9,996 R 9,434 R 9,246

R 44,066 - R 44,116 R 529,092 R 10,959 R 10,397 R 10,209

R 41,567 - R 41,617 R 499,104 R 10,014 R 9,452 R 9,264

R 44,117 - R 44,167 R 529,704 R 10,979 R 10,416 R 10,229

R 41,618 - R 41,668 R 499,716 R 10,032 R 9,470 R 9,282

R 44,168 - R 44,218 R 530,316 R 10,998 R 10,436 R 10,248

R 41,669 - R 41,719 R 500,328 R 10,050 R 9,488 R 9,300

R 44,219 - R 44,269 R 530,928 R 11,017 R 10,455 R 10,267

R 41,720 - R 41,770 R 500,940 R 10,068 R 9,505 R 9,318

R 44,270 - R 44,320 R 531,540 R 11,037 R 10,474 R 10,287

R 41,771 - R 41,821 R 501,552 R 10,087 R 9,525 R 9,337

R 44,321 - R 44,371 R 532,152 R 11,056 R 10,494 R 10,306

R 41,822 - R 41,872 R 502,164 R 10,107 R 9,544 R 9,357

R 44,372 - R 44,422 R 532,764 R 11,076 R 10,513 R 10,326

R 41,873 - R 41,923 R 502,776 R 10,126 R 9,563 R 9,376

R 44,423 - R 44,473 R 533,376 R 11,095 R 10,532 R 10,345

R 39,374 - R 44,473 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 11,114 R 10,552 R 10,364

R 47,024 - R 47,074 R 564,588 R 12,083 R 11,521 R 11,333

R 44,525 - R 44,575 R 534,600 R 11,134 R 10,571 R 10,384

R 47,075 - R 47,125 R 565,200 R 12,103 R 11,540 R 11,353

R 44,576 - R 44,626 R 535,212 R 11,153 R 10,591 R 10,403

R 47,126 - R 47,176 R 565,812 R 12,122 R 11,560 R 11,372

R 44,627 - R 44,677 R 535,824 R 11,172 R 10,610 R 10,422

R 47,177 - R 47,227 R 566,424 R 12,141 R 11,579 R 11,391

R 44,678 - R 44,728 R 536,436 R 11,192 R 10,629 R 10,442

R 47,228 - R 47,278 R 567,036 R 12,161 R 11,598 R 11,411

R 44,729 - R 44,779 R 537,048 R 11,211 R 10,649 R 10,461

R 47,279 - R 47,329 R 567,648 R 12,180 R 11,618 R 11,430

R 44,780 - R 44,830 R 537,660 R 11,231 R 10,668 R 10,481

R 47,330 - R 47,380 R 568,260 R 12,200 R 11,637 R 11,450

R 44,831 - R 44,881 R 538,272 R 11,250 R 10,688 R 10,500

R 47,381 - R 47,431 R 568,872 R 12,219 R 11,657 R 11,469

R 44,882 - R 44,932 R 538,884 R 11,269 R 10,707 R 10,519

R 47,432 - R 47,482 R 569,484 R 12,238 R 11,676 R 11,488

R 44,933 - R 44,983 R 539,496 R 11,289 R 10,726 R 10,539

R 47,483 - R 47,533 R 570,096 R 12,258 R 11,695 R 11,508

R 44,984 - R 45,034 R 540,108 R 11,308 R 10,746 R 10,558

R 47,534 - R 47,584 R 570,708 R 12,277 R 11,715 R 11,527

R 45,035 - R 45,085 R 540,720 R 11,328 R 10,765 R 10,578

R 47,585 - R 47,635 R 571,320 R 12,297 R 11,734 R 11,547

R 45,086 - R 45,136 R 541,332 R 11,347 R 10,784 R 10,597

R 47,636 - R 47,686 R 571,932 R 12,316 R 11,753 R 11,566

R 45,137 - R 45,187 R 541,944 R 11,366 R 10,804 R 10,616

R 47,687 - R 47,737 R 572,544 R 12,335 R 11,773 R 11,585

R 45,188 - R 45,238 R 542,556 R 11,386 R 10,823 R 10,636

R 47,738 - R 47,788 R 573,156 R 12,355 R 11,792 R 11,605

R 45,239 - R 45,289 R 543,168 R 11,405 R 10,843 R 10,655

R 47,789 - R 47,839 R 573,768 R 12,374 R 11,812 R 11,624

R 45,290 - R 45,340 R 543,780 R 11,424 R 10,862 R 10,674

R 47,840 - R 47,890 R 574,380 R 12,393 R 11,831 R 11,643

R 45,341 - R 45,391 R 544,392 R 11,444 R 10,881 R 10,694

R 47,891 - R 47,941 R 574,992 R 12,413 R 11,850 R 11,663

R 45,392 - R 45,442 R 545,004 R 11,463 R 10,901 R 10,713

R 47,942 - R 47,992 R 575,604 R 12,432 R 11,870 R 11,682

R 45,443 - R 45,493 R 545,616 R 11,483 R 10,920 R 10,733

R 47,993 - R 48,043 R 576,216 R 12,452 R 11,889 R 11,702

R 45,494 - R 45,544 R 546,228 R 11,502 R 10,939 R 10,752

R 48,044 - R 48,094 R 576,828 R 12,471 R 11,908 R 11,721

R 45,545 - R 45,595 R 546,840 R 11,521 R 10,959 R 10,771

R 48,095 - R 48,145 R 577,440 R 12,490 R 11,928 R 11,740

R 45,596 - R 45,646 R 547,452 R 11,541 R 10,978 R 10,791

R 48,146 - R 48,196 R 578,052 R 12,510 R 11,947 R 11,760

R 45,647 - R 45,697 R 548,064 R 11,560 R 10,998 R 10,810

R 48,197 - R 48,247 R 578,664 R 12,529 R 11,967 R 11,779

R 45,698 - R 45,748 R 548,676 R 11,579 R 11,017 R 10,829

R 48,248 - R 48,298 R 579,276 R 12,548 R 11,986 R 11,798

R 45,749 - R 45,799 R 549,288 R 11,599 R 11,036 R 10,849

R 48,299 - R 48,349 R 579,888 R 12,568 R 12,005 R 11,818

R 45,800 - R 45,850 R 549,900 R 11,618 R 11,056 R 10,868

R 48,350 - R 48,400 R 580,500 R 12,587 R 12,025 R 11,837

R 45,851 - R 45,901 R 550,512 R 11,638 R 11,075 R 10,888

R 48,401 - R 48,451 R 581,112 R 12,607 R 12,044 R 11,857

R 45,902 - R 45,952 R 551,124 R 11,657 R 11,094 R 10,907

R 48,452 - R 48,502 R 581,724 R 12,626 R 12,063 R 11,876

R 45,953 - R 46,003 R 551,736 R 11,676 R 11,114 R 10,926

R 48,503 - R 48,553 R 582,336 R 12,645 R 12,083 R 11,895

R 46,004 - R 46,054 R 552,348 R 11,696 R 11,133 R 10,946

R 48,554 - R 48,604 R 582,948 R 12,665 R 12,102 R 11,915

R 46,055 - R 46,105 R 552,960 R 11,715 R 11,153 R 10,965

R 48,605 - R 48,655 R 583,560 R 12,684 R 12,122 R 11,934

R 46,106 - R 46,156 R 553,572 R 11,735 R 11,172 R 10,985

R 48,656 - R 48,706 R 584,172 R 12,704 R 12,141 R 11,954

R 46,157 - R 46,207 R 554,184 R 11,754 R 11,191 R 11,004

R 48,707 - R 48,757 R 584,784 R 12,723 R 12,160 R 11,973

R 46,208 - R 46,258 R 554,796 R 11,773 R 11,211 R 11,023

R 48,758 - R 48,808 R 585,396 R 12,742 R 12,180 R 11,992

R 46,259 - R 46,309 R 555,408 R 11,793 R 11,230 R 11,043

R 48,809 - R 48,859 R 586,008 R 12,762 R 12,199 R 12,012

R 46,310 - R 46,360 R 556,020 R 11,812 R 11,250 R 11,062

R 48,860 - R 48,910 R 586,620 R 12,781 R 12,219 R 12,031

R 46,361 - R 46,411 R 556,632 R 11,831 R 11,269 R 11,081

R 48,911 - R 48,961 R 587,232 R 12,800 R 12,238 R 12,050

R 46,412 - R 46,462 R 557,244 R 11,851 R 11,288 R 11,101

R 48,962 - R 49,012 R 587,844 R 12,820 R 12,257 R 12,070

R 46,463 - R 46,513 R 557,856 R 11,870 R 11,308 R 11,120

R 49,013 - R 49,063 R 588,456 R 12,839 R 12,277 R 12,089

R 46,514 - R 46,564 R 558,468 R 11,890 R 11,327 R 11,140

R 49,064 - R 49,114 R 589,068 R 12,859 R 12,296 R 12,109

R 46,565 - R 46,615 R 559,080 R 11,909 R 11,346 R 11,159

R 49,115 - R 49,165 R 589,680 R 12,878 R 12,315 R 12,128

R 46,616 - R 46,666 R 559,692 R 11,928 R 11,366 R 11,178

R 49,166 - R 49,216 R 590,292 R 12,897 R 12,335 R 12,147

R 46,667 - R 46,717 R 560,304 R 11,948 R 11,385 R 11,198

R 49,217 - R 49,267 R 590,904 R 12,917 R 12,354 R 12,167

R 46,718 - R 46,768 R 560,916 R 11,967 R 11,405 R 11,217

R 49,268 - R 49,318 R 591,516 R 12,936 R 12,374 R 12,186

R 46,769 - R 46,819 R 561,528 R 11,986 R 11,424 R 11,236

R 49,319 - R 49,369 R 592,128 R 12,955 R 12,393 R 12,205

R 46,820 - R 46,870 R 562,140 R 12,006 R 11,443 R 11,256

R 49,370 - R 49,420 R 592,740 R 12,975 R 12,412 R 12,225

R 46,871 - R 46,921 R 562,752 R 12,025 R 11,463 R 11,275

R 49,421 - R 49,471 R 593,352 R 12,994 R 12,432 R 12,244

R 46,922 - R 46,972 R 563,364 R 12,045 R 11,482 R 11,295

R 49,472 - R 49,522 R 593,964 R 13,014 R 12,451 R 12,264

R 46,973 - R 47,023 R 563,976 R 12,064 R 11,501 R 11,314

R 49,523 - R 49,573 R 594,576 R 13,033 R 12,470 R 12,283

R 44,474 - R 49,573 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 13,052 R 12,490 R 12,302

R 52,124 - R 52,174 R 625,788 R 14,021 R 13,459 R 13,271

R 49,625 - R 49,675 R 595,800 R 13,072 R 12,509 R 12,322

R 52,175 - R 52,225 R 626,400 R 14,041 R 13,478 R 13,291

R 49,676 - R 49,726 R 596,412 R 13,091 R 12,529 R 12,341

R 52,226 - R 52,276 R 627,012 R 14,060 R 13,498 R 13,310

R 49,727 - R 49,777 R 597,024 R 13,110 R 12,548 R 12,360

R 52,277 - R 52,327 R 627,624 R 14,079 R 13,517 R 13,329

R 49,778 - R 49,828 R 597,636 R 13,130 R 12,567 R 12,380

R 52,328 - R 52,378 R 628,236 R 14,099 R 13,536 R 13,349

R 49,829 - R 49,879 R 598,248 R 13,149 R 12,587 R 12,399

R 52,379 - R 52,429 R 628,848 R 14,118 R 13,556 R 13,368

R 49,880 - R 49,930 R 598,860 R 13,169 R 12,606 R 12,419

R 52,430 - R 52,480 R 629,460 R 14,138 R 13,575 R 13,388

R 49,931 - R 49,981 R 599,472 R 13,188 R 12,626 R 12,438

R 52,481 - R 52,531 R 630,072 R 14,157 R 13,595 R 13,407

R 49,982 - R 50,032 R 600,084 R 13,207 R 12,645 R 12,457

R 52,532 - R 52,582 R 630,684 R 14,176 R 13,614 R 13,426

R 50,033 - R 50,083 R 600,696 R 13,227 R 12,664 R 12,477

R 52,583 - R 52,633 R 631,296 R 14,196 R 13,633 R 13,446

R 50,084 - R 50,134 R 601,308 R 13,246 R 12,684 R 12,496

R 52,634 - R 52,684 R 631,908 R 14,215 R 13,653 R 13,465

R 50,135 - R 50,185 R 601,920 R 13,266 R 12,703 R 12,516

R 52,685 - R 52,735 R 632,520 R 14,235 R 13,672 R 13,485

R 50,186 - R 50,236 R 602,532 R 13,285 R 12,722 R 12,535

R 52,736 - R 52,786 R 633,132 R 14,254 R 13,691 R 13,504

R 50,237 - R 50,287 R 603,144 R 13,304 R 12,742 R 12,554

R 52,787 - R 52,837 R 633,744 R 14,273 R 13,711 R 13,523

R 50,288 - R 50,338 R 603,756 R 13,324 R 12,761 R 12,574

R 52,838 - R 52,888 R 634,356 R 14,293 R 13,730 R 13,543

R 50,339 - R 50,389 R 604,368 R 13,343 R 12,781 R 12,593

R 52,889 - R 52,939 R 634,968 R 14,312 R 13,750 R 13,562

R 50,390 - R 50,440 R 604,980 R 13,362 R 12,800 R 12,612

R 52,940 - R 52,990 R 635,580 R 14,331 R 13,769 R 13,581

R 50,441 - R 50,491 R 605,592 R 13,382 R 12,819 R 12,632

R 52,991 - R 53,041 R 636,192 R 14,351 R 13,788 R 13,601

R 50,492 - R 50,542 R 606,204 R 13,401 R 12,839 R 12,651

R 53,042 - R 53,092 R 636,804 R 14,370 R 13,808 R 13,620

R 50,543 - R 50,593 R 606,816 R 13,421 R 12,858 R 12,671

R 53,093 - R 53,143 R 637,416 R 14,390 R 13,827 R 13,640

R 50,594 - R 50,644 R 607,428 R 13,440 R 12,877 R 12,690

R 53,144 - R 53,194 R 638,028 R 14,409 R 13,846 R 13,659

R 50,645 - R 50,695 R 608,040 R 13,459 R 12,897 R 12,709

R 53,195 - R 53,245 R 638,640 R 14,428 R 13,866 R 13,678

R 50,696 - R 50,746 R 608,652 R 13,479 R 12,916 R 12,729

R 53,246 - R 53,296 R 639,252 R 14,449 R 13,886 R 13,699

R 50,747 - R 50,797 R 609,264 R 13,498 R 12,936 R 12,748

R 53,297 - R 53,347 R 639,864 R 14,469 R 13,907 R 13,719

R 50,798 - R 50,848 R 609,876 R 13,517 R 12,955 R 12,767

R 53,348 - R 53,398 R 640,476 R 14,490 R 13,927 R 13,740

R 50,849 - R 50,899 R 610,488 R 13,537 R 12,974 R 12,787

R 53,399 - R 53,449 R 641,088 R 14,510 R 13,948 R 13,760

R 50,900 - R 50,950 R 611,100 R 13,556 R 12,994 R 12,806

R 53,450 - R 53,500 R 641,700 R 14,530 R 13,968 R 13,780

R 50,951 - R 51,001 R 611,712 R 13,576 R 13,013 R 12,826

R 53,501 - R 53,551 R 642,312 R 14,551 R 13,988 R 13,801

R 51,002 - R 51,052 R 612,324 R 13,595 R 13,032 R 12,845

R 53,552 - R 53,602 R 642,924 R 14,571 R 14,009 R 13,821

R 51,053 - R 51,103 R 612,936 R 13,614 R 13,052 R 12,864

R 53,603 - R 53,653 R 643,536 R 14,592 R 14,029 R 13,842

R 51,104 - R 51,154 R 613,548 R 13,634 R 13,071 R 12,884

R 53,654 - R 53,704 R 644,148 R 14,612 R 14,050 R 13,862

R 51,155 - R 51,205 R 614,160 R 13,653 R 13,091 R 12,903

R 53,705 - R 53,755 R 644,760 R 14,632 R 14,070 R 13,882

R 51,206 - R 51,256 R 614,772 R 13,673 R 13,110 R 12,923

R 53,756 - R 53,806 R 645,372 R 14,653 R 14,090 R 13,903

R 51,257 - R 51,307 R 615,384 R 13,692 R 13,129 R 12,942

R 53,807 - R 53,857 R 645,984 R 14,673 R 14,111 R 13,923

R 51,308 - R 51,358 R 615,996 R 13,711 R 13,149 R 12,961

R 53,858 - R 53,908 R 646,596 R 14,694 R 14,131 R 13,944

R 51,359 - R 51,409 R 616,608 R 13,731 R 13,168 R 12,981

R 53,909 - R 53,959 R 647,208 R 14,714 R 14,152 R 13,964

R 51,410 - R 51,460 R 617,220 R 13,750 R 13,188 R 13,000

R 53,960 - R 54,010 R 647,820 R 14,734 R 14,172 R 13,984

R 51,461 - R 51,511 R 617,832 R 13,769 R 13,207 R 13,019

R 54,011 - R 54,061 R 648,432 R 14,755 R 14,192 R 14,005

R 51,512 - R 51,562 R 618,444 R 13,789 R 13,226 R 13,039

R 54,062 - R 54,112 R 649,044 R 14,775 R 14,213 R 14,025

R 51,563 - R 51,613 R 619,056 R 13,808 R 13,246 R 13,058

R 54,113 - R 54,163 R 649,656 R 14,796 R 14,233 R 14,046

R 51,614 - R 51,664 R 619,668 R 13,828 R 13,265 R 13,078

R 54,164 - R 54,214 R 650,268 R 14,816 R 14,254 R 14,066

R 51,665 - R 51,715 R 620,280 R 13,847 R 13,284 R 13,097

R 54,215 - R 54,265 R 650,880 R 14,836 R 14,274 R 14,086

R 51,716 - R 51,766 R 620,892 R 13,866 R 13,304 R 13,116

R 54,266 - R 54,316 R 651,492 R 14,857 R 14,294 R 14,107

R 51,767 - R 51,817 R 621,504 R 13,886 R 13,323 R 13,136

R 54,317 - R 54,367 R 652,104 R 14,877 R 14,315 R 14,127

R 51,818 - R 51,868 R 622,116 R 13,905 R 13,343 R 13,155

R 54,368 - R 54,418 R 652,716 R 14,898 R 14,335 R 14,148

R 51,869 - R 51,919 R 622,728 R 13,924 R 13,362 R 13,174

R 54,419 - R 54,469 R 653,328 R 14,918 R 14,356 R 14,168

R 51,920 - R 51,970 R 623,340 R 13,944 R 13,381 R 13,194

R 54,470 - R 54,520 R 653,940 R 14,938 R 14,376 R 14,188

R 51,971 - R 52,021 R 623,952 R 13,963 R 13,401 R 13,213

R 54,521 - R 54,571 R 654,552 R 14,959 R 14,396 R 14,209

R 52,022 - R 52,072 R 624,564 R 13,983 R 13,420 R 13,233

R 54,572 - R 54,622 R 655,164 R 14,979 R 14,417 R 14,229

R 52,073 - R 52,123 R 625,176 R 14,002 R 13,439 R 13,252

R 54,623 - R 54,673 R 655,776 R 15,000 R 14,437 R 14,250

R 49,574 - R 54,673 TABLE C

EFFECTIVE DATE 2013.03.01

MONTHLY TAX DEDUCTION TABLES (2014 TAX YEAR)

PAYE-GEN-01-G01-A03

Revision: 5 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 15,030 R 14,468 R 14,280

R 59,219 - R 59,319 R 711,228 R 16,848 R 16,286 R 16,098

R 54,775 - R 54,875 R 657,900 R 15,070 R 14,508 R 14,320

R 59,320 - R 59,420 R 712,440 R 16,888 R 16,326 R 16,138

R 54,876 - R 54,976 R 659,112 R 15,111 R 14,548 R 14,361

R 59,421 - R 59,521 R 713,652 R 16,929 R 16,366 R 16,179

R 54,977 - R 55,077 R 660,324 R 15,151 R 14,589 R 14,401

R 59,522 - R 59,622 R 714,864 R 16,969 R 16,407 R 16,219

R 55,078 - R 55,178 R 661,536 R 15,192 R 14,629 R 14,442

R 59,623 - R 59,723 R 716,076 R 17,010 R 16,447 R 16,260

R 55,179 - R 55,279 R 662,748 R 15,232 R 14,670 R 14,482

R 59,724 - R 59,824 R 717,288 R 17,050 R 16,488 R 16,300

R 55,280 - R 55,380 R 663,960 R 15,272 R 14,710 R 14,522

R 59,825 - R 59,925 R 718,500 R 17,090 R 16,528 R 16,340

R 55,381 - R 55,481 R 665,172 R 15,313 R 14,750 R 14,563

R 59,926 - R 60,026 R 719,712 R 17,131 R 16,568 R 16,381

R 55,482 - R 55,582 R 666,384 R 15,353 R 14,791 R 14,603

R 60,027 - R 60,127 R 720,924 R 17,171 R 16,609 R 16,421

R 55,583 - R 55,683 R 667,596 R 15,394 R 14,831 R 14,644

R 60,128 - R 60,228 R 722,136 R 17,212 R 16,649 R 16,462

R 55,684 - R 55,784 R 668,808 R 15,434 R 14,872 R 14,684

R 60,229 - R 60,329 R 723,348 R 17,252 R 16,690 R 16,502

R 55,785 - R 55,885 R 670,020 R 15,474 R 14,912 R 14,724

R 60,330 - R 60,430 R 724,560 R 17,292 R 16,730 R 16,542

R 55,886 - R 55,986 R 671,232 R 15,515 R 14,952 R 14,765

R 60,431 - R 60,531 R 725,772 R 17,333 R 16,770 R 16,583

R 55,987 - R 56,087 R 672,444 R 15,555 R 14,993 R 14,805

R 60,532 - R 60,632 R 726,984 R 17,373 R 16,811 R 16,623

R 56,088 - R 56,188 R 673,656 R 15,596 R 15,033 R 14,846

R 60,633 - R 60,733 R 728,196 R 17,414 R 16,851 R 16,664

R 56,189 - R 56,289 R 674,868 R 15,636 R 15,074 R 14,886

R 60,734 - R 60,834 R 729,408 R 17,454 R 16,892 R 16,704

R 56,290 - R 56,390 R 676,080 R 15,676 R 15,114 R 14,926

R 60,835 - R 60,935 R 730,620 R 17,494 R 16,932 R 16,744

R 56,391 - R 56,491 R 677,292 R 15,717 R 15,154 R 14,967

R 60,936 - R 61,036 R 731,832 R 17,535 R 16,972 R 16,785

R 56,492 - R 56,592 R 678,504 R 15,757 R 15,195 R 15,007

R 61,037 - R 61,137 R 733,044 R 17,575 R 17,013 R 16,825

R 56,593 - R 56,693 R 679,716 R 15,798 R 15,235 R 15,048

R 61,138 - R 61,238 R 734,256 R 17,616 R 17,053 R 16,866

R 56,694 - R 56,794 R 680,928 R 15,838 R 15,276 R 15,088

R 61,239 - R 61,339 R 735,468 R 17,656 R 17,094 R 16,906

R 56,795 - R 56,895 R 682,140 R 15,878 R 15,316 R 15,128

R 61,340 - R 61,440 R 736,680 R 17,696 R 17,134 R 16,946

R 56,896 - R 56,996 R 683,352 R 15,919 R 15,356 R 15,169

R 61,441 - R 61,541 R 737,892 R 17,737 R 17,174 R 16,987

R 56,997 - R 57,097 R 684,564 R 15,959 R 15,397 R 15,209

R 61,542 - R 61,642 R 739,104 R 17,777 R 17,215 R 17,027

R 57,098 - R 57,198 R 685,776 R 16,000 R 15,437 R 15,250

R 61,643 - R 61,743 R 740,316 R 17,818 R 17,255 R 17,068

R 57,199 - R 57,299 R 686,988 R 16,040 R 15,478 R 15,290

R 61,744 - R 61,844 R 741,528 R 17,858 R 17,296 R 17,108

R 57,300 - R 57,400 R 688,200 R 16,080 R 15,518 R 15,330

R 61,845 - R 61,945 R 742,740 R 17,898 R 17,336 R 17,148

R 57,401 - R 57,501 R 689,412 R 16,121 R 15,558 R 15,371

R 61,946 - R 62,046 R 743,952 R 17,939 R 17,376 R 17,189

R 57,502 - R 57,602 R 690,624 R 16,161 R 15,599 R 15,411

R 62,047 - R 62,147 R 745,164 R 17,979 R 17,417 R 17,229

R 57,603 - R 57,703 R 691,836 R 16,202 R 15,639 R 15,452

R 62,148 - R 62,248 R 746,376 R 18,020 R 17,457 R 17,270

R 57,704 - R 57,804 R 693,048 R 16,242 R 15,680 R 15,492

R 62,249 - R 62,349 R 747,588 R 18,060 R 17,498 R 17,310

R 57,805 - R 57,905 R 694,260 R 16,282 R 15,720 R 15,532

R 62,350 - R 62,450 R 748,800 R 18,100 R 17,538 R 17,350

R 57,906 - R 58,006 R 695,472 R 16,323 R 15,760 R 15,573

R 62,451 - R 62,551 R 750,012 R 18,141 R 17,578 R 17,391

R 58,007 - R 58,107 R 696,684 R 16,363 R 15,801 R 15,613

R 62,552 - R 62,652 R 751,224 R 18,181 R 17,619 R 17,431

R 58,108 - R 58,208 R 697,896 R 16,404 R 15,841 R 15,654

R 62,653 - R 62,753 R 752,436 R 18,222 R 17,659 R 17,472

R 58,209 - R 58,309 R 699,108 R 16,444 R 15,882 R 15,694

R 62,754 - R 62,854 R 753,648 R 18,262 R 17,700 R 17,512

R 58,310 - R 58,410 R 700,320 R 16,484 R 15,922 R 15,734

R 62,855 - R 62,955 R 754,860 R 18,302 R 17,740 R 17,552

R 58,411 - R 58,511 R 701,532 R 16,525 R 15,962 R 15,775

R 62,956 - R 63,056 R 756,072 R 18,343 R 17,780 R 17,593

R 58,512 - R 58,612 R 702,744 R 16,565 R 16,003 R 15,815

R 63,057 - R 63,157 R 757,284 R 18,383 R 17,821 R 17,633

R 58,613 - R 58,713 R 703,956 R 16,606 R 16,043 R 15,856

R 63,158 - R 63,258 R 758,496 R 18,424 R 17,861 R 17,674

R 58,714 - R 58,814 R 705,168 R 16,646 R 16,084 R 15,896

R 63,259 - R 63,359 R 759,708 R 18,464 R 17,902 R 17,714

R 58,815 - R 58,915 R 706,380 R 16,686 R 16,124 R 15,936

R 63,360 - R 63,460 R 760,920 R 18,504 R 17,942 R 17,754

R 58,916 - R 59,016 R 707,592 R 16,727 R 16,164 R 15,977

R 63,461 - R 63,561 R 762,132 R 18,545 R 17,982 R 17,795

R 59,017 - R 59,117 R 708,804 R 16,767 R 16,205 R 16,017

R 63,562 - R 63,662 R 763,344 R 18,585 R 18,023 R 17,835

R 59,118 - R 59,218 R 710,016 R 16,808 R 16,245 R 16,058

R 63,663 - R 63,763 R 764,556 R 18,626 R 18,063 R 17,876

R 54,674 - R 63,763 TABLE C

If the table is inadequate: Add R18,626 (under 65), R18,063 or R17,876 (over 75) to the result of [40% 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