Guides on Employees’ Tax 2025/26

The recent 2025 Budget left the personal income tax brackets and medical tax credits unchanged. SARS issued the following guides in accordance with paragraphs 9(1) and 9(2) of the Fourth Schedule to the Income Tax Act.

Guides on employees’ tax have been published to assist employers in meeting their tax obligations applicable from 1 March 2025:

• PAYE-GEN-01-G01 – Guide for Employers in respect of Tax Deduction Tables

• PAYE-GEN-01-G02 – Guide for Employers in respect of Fringe Benefits

• PAYE-GEN-01-G03 – Guide for Employers in respect of Allowances

• PAYE-GEN-01-G20 – Guide for Employers in respect of Employees’ Tax for 2026

Annexures:

• PAYE-GEN-01-G01-A01 – Weekly tax deduction tables

• PAYE-GEN-01-G01-A02 – Fortnightly tax deduction tables

• PAYE-GEN-01-G01-A03 – Monthly tax deduction tables

• PAYE-GEN-01-G01-A04 – Yearly tax deduction tables

• PAYE-GEN-01-G03-A01 – Rate per Kilometre Schedule