Employee income, other than as a result of a TERS or UIF payout, is subject to PAYE at the usual tax rates.
Employers are responsible for withholding the PAYE from employees and paying this over to SARS. SARS has allowed for a deferred payment of 35% of employees’ PAYE for the periods 1 April – 31 July. In other words, you can deduct the PAYE from employee’s payslips, but only pay over 65% of the PAYE owed to SARS immediately. The remaining 35% can then be paid after the July.
Repayments shall be spread equally across the 6 months following the deferment period.