🇿🇦 SARS Tax Year
2025 / 2026
R
Gross Bonus
R 0.00
PAYE Tax on Bonus
− R 0.00
UIF on Bonus (1%)
− R 0.00
Net Take-Home
R 0.00
How is a 13th cheque taxed in South Africa?
A 13th cheque (year-end bonus) is treated as part of your annual income by SARS. It is taxed at your marginal rate — the rate that applies to the top portion of your total yearly earnings.
This calculator works out the tax by comparing your annual PAYE with and without the bonus:
Tax on Bonus = Tax(Annual Salary + Bonus) − Tax(Annual Salary alone)
UIF contributions of 1% apply to the bonus up to the annual remuneration ceiling of R212,544. Once your regular salary already exceeds this ceiling, no further UIF is deducted from the bonus.
Tax rebates applied (2025/2026): Primary R17,235 · Secondary 65+ R9,444 · Tertiary 75+ R3,145. Medical tax credits and retirement fund deductions are not included — consult a tax professional for a full picture.