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Statutory deductions
PAYE, UIF, SDL, OID and the other deductions South African law requires on every payslip.
ETI ETI (Employment Tax Incentive) is a SARS incentive that lets employers reduce their PAYE liability for hiring qualifying youth employees, claimed monthly via the EMP201.National minimum wage The National Minimum Wage (NMW) is the legally required minimum hourly rate South African employers must pay, reviewed annually and used to test eligibility for incentives like ETI.OID OID (Occupational Injuries and Diseases) is the employer-funded levy under COIDA that pays compensation when an employee is injured or falls ill because of their work.PAYE PAYE (Pay-As-You-Earn) is the income tax an employer withholds from an employee's pay each period and pays over to SARS on the employee's behalf.SDL SDL (Skills Development Levy) is a payroll levy employers pay to fund national skills development, collected alongside PAYE and UIF via the EMP201.UIF contribution The UIF contribution is a small percentage of pay that both employee and employer pay into the Unemployment Insurance Fund, funding benefits for unemployment, illness, maternity and similar events.
