Payroll Concepts > Statutory Deductions and Contributions (ZA)

Employers are required to register for and pay Pay As You Earn (PAYE) and Unemployment Insurance Fund (UIF) contributions for any employees to whom remuneration is paid or owed unless the employee is exempted from one or both of these. Some employers are also required to pay Skills Development Levy (SDL) contributions for their employees. SimplePay calculates each of these items automatically as appropriate.

Please see the following articles for detailed discussions of each of these:

An employer’s PAYE liability may be reduced if they have employees who qualify for the Employment Tax Incentive (ETI). More information on this is available in the following article:

Aspects such as their age and legal status impact these calculations so please ensure that these are correctly configured on their Basic Info screen.

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