Key Facts
UIF | 1%EE + 1%ER on gross |
SDL | 1% ER Skills Development Levy |
PAYE | Progressive 18–45% (SARS) |
ETI | Employment Tax Incentive (PAYE offset for youth) |
IRP5 | Annual tax certificate (SARS year-end) |
Annual Leave | 21 days / 1.5 days per month (BCEA) |
Key Config Points
- EMP201: monthly SARS declaration combining PAYE + UIF + SDL by 7th
- ETI: PAYE offset for qualifying youth employees (18–29 years)
- Bargaining councils: many sectors have council-specific rules overriding BCEA minimums
- PAYE: employer is 4th schedule liable — SARS holds employer accountable
- IRP5 codes: each income/deduction type has specific SARS 4-digit code
📊
PYZA_ZA_SAP_ECP_Complete_Guide.pptx — 50 slides