TimeTap Payroll
Current statutory rates used in all TimeTap payroll calculations. Checked against SARS on 14 Nov 2026.
Rate version
2027 Tax Year (1 March 2026 – 28 February 2027)
Effective 2026-03-01 – 2027-02-28
| Taxable Income | Base Tax | Rate on Excess |
|---|---|---|
| R 0,00 – R 245 100,00 | R 0,00 | 18% |
| R 245 100,00 – R 383 100,00 | R 44 118,00 | 26% |
| R 383 100,00 – R 530 200,00 | R 79 998,00 | 31% |
| R 530 200,00 – R 695 800,00 | R 125 599,00 | 36% |
| R 695 800,00 – R 887 000,00 | R 185 215,00 | 39% |
| R 887 000,00 – R 1 878 600,00 | R 259 783,00 | 41% |
| R 1 878 600,00 and above | R 666 339,00 | 45% |
Annual Rebates
Tax Thresholds
UIF
SDL
Medical Tax Credits (monthly)
National Minimum Wage (hourly)
Wednesday 4 November 2026 is a public holiday (Local Government Elections)
The President declared election day a public holiday throughout the country. TimeTap has added it to your public holidays: payroll pays it as a public holiday, and alerts, rosters and leave counts treat it as one.
Effective
4 Nov 2026
2027 Tax Year — Updated PAYE Brackets & Rebates
SARS published new income tax brackets and rebates effective 1 March 2026 for the 2027 tax year. TimeTap's payroll engine has been updated.
Effective
1 Mar 2026
2026 National Minimum Wage — R28.79/hour
The National Minimum Wage increased to R28.79/hour effective 1 March 2026 (up from R27.58). Domestic workers: R26.48. Farmworkers: R28.79.
Effective
1 Mar 2026
UIF Monthly Limit — R17 712/month (unchanged)
The UIF contribution ceiling remains R17 712/month for the 2027 tax year.
Effective
1 Mar 2026
SDL Rate — 1% (unchanged)
The Skills Development Levy remains at 1% of the total leviable amount. Employers with annual payroll below R500 000 remain exempt.
Effective
1 Mar 2026
Medical Aid Tax Credits 2027 — R376 / R254 (corrected)
From 1 March 2026 the medical aid tax credit is R376/month for the main member (and the first dependant) and R254/month for each additional dependant. TimeTap used last year's R364/R246 until 31 October 2026 — PAYE was up to R12/month too high for people on medical aid. Payroll now uses the correct credits.
Effective
1 Mar 2026
The basic rules under the Basic Conditions of Employment Act. Companies under a bargaining council or sectoral determination may have different rules — TimeTap applies theirs (see below), and each company can see its own rules inside TimeTap under Payroll → Pay rules.
Normal hours and overtime
Example: Someone on R50,00/hour who works 11 hours on a weekday gets 9 × R50,00 + 2 × R75,00 = R600,00 for that day.
Sundays
Example: R50,00/hour, worked 3 hours on a Sunday: 3 hours × R100,00 = R300,00.
Public holidays
Example: R50,00/hour with a normal 9-hour day: worked 2 hours → R900,00; worked 11 hours → R1 000,00.
Night work
Breaks
Tax and contributions
Each company tells TimeTap which rules apply to its staff. Where the rules are loaded, payroll applies them automatically; the others use the BCEA minimums until they are loaded. TimeTap watches the councils for new agreements.
Civil engineering construction.
Regional building industry councils (e.g. Cape, Kimberley, Bloemfontein).
Clothing manufacturing.
Metal and engineering manufacturing.
Motor retail, repair and fuel retail.
Private security services.
Covers employers who transport goods by road for reward, and related warehousing and logistics.
Overtime: Every hour above the normal hours on a day is overtime, even if the week is under 45 hours. At least 1.5 times the hourly wage, or paid time off by the council's rules. (cl 11, 13)
Sundays: At least double the hourly rate for every hour worked. Less than 6 hours counts as 6 hours. (cl 14)
Public holidays: Not worked: paid normally if it falls on a normal workday. Worked: the greater of double the day's pay, or the day's pay plus double the pay for each hour worked. Working a public holiday also earns a credit of one working day. (cl 15)
Overtime limits: Overtime is capped per day and per week by the agreement; a working day may not exceed 15 hours including overtime and meal breaks. (cl 10)
Wages: Minimum wages per job grade and area are set in the agreement's wage schedules — check that every rate is at least the minimum for that grade. (Schedules)
Agreement valid until 2027-02-28.
Read the agreement →Contract cleaning services.
Domestic workers, gardeners, au pairs employed in private households.
Farm and forestry workers.
Hotels, restaurants, pubs, bars, guest houses, caterers and other hospitality businesses (Sectoral Determination 14, Government Notice R437).
Normal hours: Up to 45 hours a week: 9 a day for a 5-day week, 8 a day for more than 5 days. (cl 9)
Overtime: At least 1.5 times the wage. By agreement: the normal wage plus 30 minutes paid time off per hour, or 90 minutes paid time off per hour — given within a month (up to 12 months by written agreement). (cl 11)
Averaging: By written agreement, hours and overtime may be averaged over up to 4 months: on average no more than 45 normal hours and 5 overtime hours a week. Use monthly mode (e.g. 195 hours) only with such an agreement. The agreement lapses after 12 months. (cl 13)
Sundays: Double pay for each hour, or 1.5 times for someone who normally works Sundays — and never less than a full day's wage for the Sunday. Paid time off instead only by agreement. (cl 14)
Public holidays: Work only by agreement. Not worked: normal day's wage if it's a normal workday. Worked on a normal workday: at least double the daily wage. Worked on a day they wouldn't normally work: the daily wage plus the hourly wage for each hour worked. A public holiday may be exchanged for another day by agreement. (cl 18)
Night work: Work after 18:00 and before 06:00 only by agreement, with an allowance (or shorter hours) and transport available. Regular work between 23:00 and 06:00 needs a health-risk briefing and a medical examination on request. (cl 15)
Read the agreement →Minibus taxi industry.
Wholesale and retail sector.
Important notice
These rates are maintained by TimeTap based on official SARS and DoL publications. Always verify current rates with a registered tax practitioner or directly via sars.gov.za. TimeTap accepts no liability for errors in payroll calculations arising from rate changes not yet reflected here.
Generated 15 Nov 2026 11:46 · TimeTap Payroll © 2026