Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
R 100 032
PAYE (Pay As You Earn)
- R 31 664
UIF (Unemployment Insurance Fund)
- R 177
Total tax
- R 31 841
Net pay
* R 68 191
Marginal tax rate
41.0%
Average tax rate
31.8%
68.2%
Net pay
31.8%
Total tax
Total tax
Net pay
The Taxberg
R 68 191
Net pay
R 1 177
Tax the employer pays
R 31 841
Tax you pay
Total tax paid
R 33 019
Did you know your employer also pays tax on your salary? It costs the employer R 1 177 to pay you R 100 032. In other words, every time you spend R 10 of your hard-earned money, R 3.30 goes to the government.
Real tax rate
32.6%
So, with you and the employer both paying tax, what used to be a 31.8% tax rate now rises to 32.6%, meaning your real tax rate is actually 0.8% higher than what it seemed at first.
Summary
If you make R 1 200 384 a year living in South Africa, you will be taxed R 382 094. That means that your net pay will be R 818 290 per year, or R 68 191 per month. Your average tax rate is 31.8% and your marginal tax rate is 41.0%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of R 100 in your salary will be taxed R 41, hence, your net pay will only increase by R 59.
Bonus Example
A R 1 000 bonus will generate an extra R 590 of net incomes. A R 5 000 bonus will generate an extra R 2 950 of net incomes.
North America
Country 
Net pay
Average tax
Rank
USA
ZAR 909 859
24.2%
1
Canada
ZAR 846 836
29.5%
2
NOTE* Withholding is calculated based on the tables of South Africa, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.