Learn

The monthly return every SA employer files — PAYE, UIF, SDL, what's on it, when it's due, and what happens if you miss it.

The October and May reconciliation deadlines that tie monthly EMP201s to per-employee IRP5s — and what to do when the numbers don't match.

The 1% + 1% deduction, the R17,712 ceiling, and the five benefits you can claim — unemployment, illness, maternity, parental, dependant's.

The 80/20 rule, the R4.84/km tax-free threshold, and which option is simpler for a small employer paying staff for using their own car.

Why your December payslip looks like the taxman took half — how payroll annualises a bonus, the bracket-creep effect, and what you'll actually get.

3.5% of determined value (3.25% with maintenance plan) added to the payslip every month — and how a logbook claws back the business-use portion.

The dominant-impression test, the 80% rule, and what happens when SARS reclassifies a "contractor" as a statutory employee.

The five SARS tests, the m²-apportionment formula, and the CGT trap on your primary residence that nobody talks about.

The six tests that decide whether a small company qualifies for graduated SBC rates — and the two things that catch people out.

The expired Section 6C individual rebate, the expired 12BA enhanced deduction, and what Section 12B still gives a business in 2026/27.

R2.3m compulsory, R120k voluntary — both thresholds raised in the 2026 Budget. When registering helps, when it hurts, and how to decide.

Freelancers, companies, trusts — and when a salaried person with side income accidentally joins the list.

How the exclusion applies to the gain (not the price), how spouses double it, and what quietly reduces it.

20% above a R3.5m abatement (25% above R30m), plus CGT on deemed disposal. How spousal rollover doubles the household abatement.

Since 1 September 2024 every new contribution splits two-thirds (locked) and one-third (savings, one withdrawal a year). Tax, mechanics, and what changed.

R46,000 a year, R500,000 lifetime, and the 40% penalty that catches people who hold two TFSAs.

R23,800 for under-65, R34,500 for 65+. Why most small savers never pay tax on interest — and where it stops.

Who can issue 18A receipts, the 10%-of-taxable-income cap, what counts as a qualifying donation, and how the IT3(d) pre-fill works.

The 40-business-day window, what SARS pre-fills correctly, and the rental / freelance / donation entries you have to add yourself.