[{"data":1,"prerenderedAt":589},["ShallowReactive",2],{"learn-\u002Flearn\u002Fuif-explained":3,"related-\u002Flearn\u002Fuif-explained":154},{"id":4,"title":5,"body":6,"category":142,"date":143,"description":144,"extension":145,"meta":146,"navigation":147,"path":148,"readingTime":149,"seo":150,"sitemap":151,"stem":152,"__hash__":153},"learn\u002Flearn\u002Fuif-explained.md","UIF: the deduction you ignore until you need it",{"type":7,"value":8,"toc":133},"minimark",[9,13,18,44,53,57,60,93,97,108,115,119,126,130],[10,11,12],"p",{},"Every payslip, 1% quietly disappears to the Unemployment Insurance Fund. Most people can't say what it buys. It's real insurance — and knowing the rules matters most in the exact moments you're too stressed to learn them.",[14,15,17],"h2",{"id":16},"what-you-pay","What you pay",[19,20,21,33],"ul",{},[22,23,24,28,29,32],"li",{},[25,26,27],"strong",{},"You contribute 1%"," of your salary, and ",[25,30,31],{},"your employer adds another 1%"," on your behalf.",[22,34,35,36,39,40,43],{},"Contributions are calculated on salary up to a ceiling of ",[25,37,38],{},"R17,712 per month"," — so the most that leaves your payslip is ",[25,41,42],{},"R177.12",", no matter how much you earn.",[10,45,46,47,52],{},"See it in context on the ",[48,49,51],"a",{"href":50},"\u002Ftools\u002Fpayslip","payslip decoder",".",[14,54,56],{"id":55},"what-it-covers","What it covers",[10,58,59],{},"UIF pays out in five situations:",[61,62,63,69,75,81,87],"ol",{},[22,64,65,68],{},[25,66,67],{},"Unemployment"," — retrenchment, dismissal, or your contract ending. (Resigning generally doesn't qualify.)",[22,70,71,74],{},[25,72,73],{},"Maternity leave"," — up to about four months, claimable even if you plan to return to work.",[22,76,77,80],{},[25,78,79],{},"Parental and adoption leave"," — shorter benefit for the other parent.",[22,82,83,86],{},[25,84,85],{},"Illness"," — when you're unable to work for an extended period and not on full pay.",[22,88,89,92],{},[25,90,91],{},"Death"," — your dependants can claim your accumulated benefit.",[14,94,96],{"id":95},"how-much-it-pays","How much it pays",[10,98,99,100,103,104,107],{},"You build up ",[25,101,102],{},"one day of credit for every four days worked",", up to a maximum of about ",[25,105,106],{},"365 days"," of benefits. The benefit rate slides from roughly 60% of earnings for low earners down to around 38% for higher earners, calculated on the capped salary — so the ceiling limits payouts too.",[10,109,110,111,52],{},"It won't replace your salary. It's a cushion, not a hammock — which is why an ",[48,112,114],{"href":113},"\u002Flearn\u002Femergency-fund-first","emergency fund still matters",[14,116,118],{"id":117},"how-to-claim","How to claim",[10,120,121,122,125],{},"Claims go through ",[25,123,124],{},"uFiling"," (ufiling.labour.gov.za) or a Department of Labour office. You'll need your ID, proof of banking, and a UI-19 form from your employer. Claim as soon as possible — there are time limits, and processing can take weeks.",[14,127,129],{"id":128},"the-catch-to-check-now","The catch to check now",[10,131,132],{},"Your employer is legally required to register you and pay contributions over. Some don't. Check that UIF appears on your payslip and, if you ever leave, insist on the UI-19 — chasing paperwork from a former employer is much harder than checking today.",{"title":134,"searchDepth":135,"depth":135,"links":136},"",2,[137,138,139,140,141],{"id":16,"depth":135,"text":17},{"id":55,"depth":135,"text":56},{"id":95,"depth":135,"text":96},{"id":117,"depth":135,"text":118},{"id":128,"depth":135,"text":129},"Tax & payslip","2026-07-22","That 1% on your payslip is insurance against job loss, illness and maternity leave. What UIF covers, what it pays, and how to claim.","md",{},true,"\u002Flearn\u002Fuif-explained","5 min read",{"title":5,"description":144},{"loc":148},"learn\u002Fuif-explained","B0kCkTC2hcI3OdRhMnaNl0jkb1VM5L4VVvQdNnaWge8",[155,291,474],{"id":156,"title":157,"body":158,"category":142,"date":143,"description":284,"extension":145,"meta":285,"navigation":147,"path":286,"readingTime":149,"seo":287,"sitemap":288,"stem":289,"__hash__":290},"learn\u002Flearn\u002Fbonus-13th-cheque-tax.md","Why your bonus gets taxed so hard (it actually doesn't)",{"type":7,"value":159,"toc":277},[160,163,167,174,181,185,196,203,207,214,218,221,242,245,249,252],[10,161,162],{},"December arrives, your 13th cheque lands, and roughly a third of it is gone. Cue the annual myth: \"bonuses are taxed at a higher rate.\" They aren't. Here's what's actually happening.",[14,164,166],{"id":165},"there-is-no-bonus-tax-rate","There is no bonus tax rate",[10,168,169,170,173],{},"SARS taxes your ",[25,171,172],{},"total income for the year"," — salary, bonus, overtime, everything — using the normal tax tables. A bonus is just more income.",[10,175,176,177,52],{},"The confusion comes from ",[178,179,180],"em",{},"how PAYE is calculated in the month you receive it",[14,182,184],{"id":183},"the-annualisation-effect","The annualisation effect",[10,186,187,188,191,192,195],{},"Each month, payroll estimates your annual income and withholds one month's share of the annual tax. When a bonus lands, that month's income spikes — and the ",[178,189,190],{},"extra"," income sits on top of your salary, so it's taxed at your ",[25,193,194],{},"marginal rate"," from the first rand.",[10,197,198,199,202],{},"Your normal salary enjoys the lower brackets and the rebate. The bonus doesn't get to reuse them — they're already used. So if your marginal rate is 26%, expect roughly 26% of the bonus to go to PAYE. It ",[178,200,201],{},"feels"," heavier than your usual payslip deduction because your average rate is much lower.",[14,204,206],{"id":205},"sometimes-payroll-over-withholds","Sometimes payroll over-withholds",[10,208,209,210,213],{},"If your employer taxes the bonus by annualising it (treating the spike as if you earn that much every month), too much PAYE can be withheld. That's not money lost — it comes back as a ",[25,211,212],{},"refund when you file your tax return",". It's also the main reason many salaried people get refunds at all.",[14,215,217],{"id":216},"a-worked-example","A worked example",[10,219,220],{},"Salary R25,000\u002Fmonth (R300,000\u002Fyear), December bonus R25,000:",[19,222,223,229,235],{},[22,224,225,226],{},"Marginal rate at R300,000: ",[25,227,228],{},"26%",[22,230,231,232],{},"Tax on the bonus: about ",[25,233,234],{},"R6,500",[22,236,237,238,241],{},"You take home roughly ",[25,239,240],{},"R18,500"," of it",[10,243,244],{},"Meanwhile your regular monthly PAYE is about R3,367 — an effective rate closer to 13%. The bonus didn't get punished; it just didn't get the head start.",[14,246,248],{"id":247},"make-the-bonus-work","Make the bonus work",[10,250,251],{},"Two things worth knowing before you spend it:",[61,253,254,265],{},[22,255,256,257,260,261,52],{},"An ",[25,258,259],{},"RA contribution"," before the end of February is deducted at that same marginal rate — a R10,000 top-up costs a 26% taxpayer only R7,400 after the refund. Numbers in the ",[48,262,264],{"href":263},"\u002Ftools\u002Fra","RA calculator",[22,266,267,268,271,272,276],{},"Unused ",[25,269,270],{},"TFSA room"," expires at the end of the tax year — the ",[48,273,275],{"href":274},"\u002Ftools\u002Ftfsa","TFSA tracker"," shows what you have left.",{"title":134,"searchDepth":135,"depth":135,"links":278},[279,280,281,282,283],{"id":165,"depth":135,"text":166},{"id":183,"depth":135,"text":184},{"id":205,"depth":135,"text":206},{"id":216,"depth":135,"text":217},{"id":247,"depth":135,"text":248},"There's no special 'bonus tax' in South Africa. Here's why your 13th cheque looks half-eaten, and why some of it often comes back at filing season.",{},"\u002Flearn\u002Fbonus-13th-cheque-tax",{"title":157,"description":284},{"loc":286},"learn\u002Fbonus-13th-cheque-tax","Y2wIX0J6jNqTs-3TUQ1UCh6lBP07pxS2eYZ_p76gGXM",{"id":292,"title":293,"body":294,"category":142,"date":143,"description":466,"extension":145,"meta":467,"navigation":147,"path":468,"readingTime":469,"seo":470,"sitemap":471,"stem":472,"__hash__":473},"learn\u002Flearn\u002Fhow-tax-brackets-work.md","How income tax brackets actually work in South Africa",{"type":7,"value":295,"toc":459},[296,303,307,318,321,396,402,406,417,421,439,442,446,449,453],[10,297,298,299,302],{},"The most expensive tax myth in South Africa: ",[178,300,301],{},"\"If I get a raise into the next bracket, I'll take home less.\""," It's wrong, and understanding why will make every payslip and bonus make sense.",[14,304,306],{"id":305},"brackets-are-steps-not-switches","Brackets are steps, not switches",[10,308,309,310,313,314,317],{},"South Africa uses ",[25,311,312],{},"marginal"," tax rates. Each chunk of your income is taxed at that chunk's rate — only the rand ",[178,315,316],{},"above"," a bracket line pays the higher rate.",[10,319,320],{},"For the 2026\u002F27 tax year:",[322,323,324,337],"table",{},[325,326,327],"thead",{},[328,329,330,334],"tr",{},[331,332,333],"th",{},"Taxable income (per year)",[331,335,336],{},"Rate on that slice",[338,339,340,349,356,364,372,380,388],"tbody",{},[328,341,342,346],{},[343,344,345],"td",{},"Up to R237,100",[343,347,348],{},"18%",[328,350,351,354],{},[343,352,353],{},"R237,101 – R370,500",[343,355,228],{},[328,357,358,361],{},[343,359,360],{},"R370,501 – R512,800",[343,362,363],{},"31%",[328,365,366,369],{},[343,367,368],{},"R512,801 – R673,000",[343,370,371],{},"36%",[328,373,374,377],{},[343,375,376],{},"R673,001 – R857,900",[343,378,379],{},"39%",[328,381,382,385],{},[343,383,384],{},"R857,901 – R1,817,000",[343,386,387],{},"41%",[328,389,390,393],{},[343,391,392],{},"Above R1,817,000",[343,394,395],{},"45%",[10,397,398,399],{},"Earn R250,000? Only the R12,900 above R237,100 is taxed at 26%. Everything below is still taxed at 18%. ",[25,400,401],{},"A raise can never reduce your take-home pay.",[14,403,405],{"id":404},"the-rebate-your-tax-free-head-start","The rebate: your tax-free head start",[10,407,408,409,412,413,416],{},"Everyone under 65 gets the ",[25,410,411],{},"primary rebate of R17,235"," knocked straight off their tax bill. That's why you only start paying income tax above the ",[25,414,415],{},"tax threshold of R95,750"," a year (about R7,979\u002Fmonth).",[14,418,420],{"id":419},"your-marginal-rate-vs-your-effective-rate","Your marginal rate vs your effective rate",[19,422,423,433],{},[22,424,425,428,429,432],{},[25,426,427],{},"Marginal rate",": the rate on your ",[178,430,431],{},"next"," rand. This is what matters for decisions — like how much an RA contribution saves you.",[22,434,435,438],{},[25,436,437],{},"Effective rate",": your total tax ÷ total income. Always lower than your marginal rate.",[10,440,441],{},"Someone on R400,000 has a 31% marginal rate but an effective rate around 19%. When people say \"I pay 31% tax\", they usually don't.",[14,443,445],{"id":444},"bracket-creep-the-silent-increase","Bracket creep: the silent increase",[10,447,448],{},"The bracket lines above haven't moved since 2023\u002F24. When brackets don't rise with inflation, your inflationary raise pushes more of your income into higher slices — a tax increase nobody announced. It's why your raise can feel smaller than the percentage suggested.",[14,450,452],{"id":451},"see-it-on-your-own-payslip","See it on your own payslip",[10,454,455,456,458],{},"Our ",[48,457,51],{"href":50}," applies these exact tables to your salary and shows the tax on each slice, plus UIF and medical credits, line by line.",{"title":134,"searchDepth":135,"depth":135,"links":460},[461,462,463,464,465],{"id":305,"depth":135,"text":306},{"id":404,"depth":135,"text":405},{"id":419,"depth":135,"text":420},{"id":444,"depth":135,"text":445},{"id":451,"depth":135,"text":452},"No, moving into a higher bracket doesn't mean all your money is taxed more. How marginal rates, rebates and the tax threshold really work.",{},"\u002Flearn\u002Fhow-tax-brackets-work","6 min read",{"title":293,"description":466},{"loc":468},"learn\u002Fhow-tax-brackets-work","e9ZuJm3KivTipYCdTA_6Wd2YjVg-5eoXD_gKiE-I-w4",{"id":475,"title":476,"body":477,"category":142,"date":143,"description":582,"extension":145,"meta":583,"navigation":147,"path":584,"readingTime":469,"seo":585,"sitemap":586,"stem":587,"__hash__":588},"learn\u002Flearn\u002Fside-hustle-tax-basics.md","Side hustle income and SARS: what you need to know",{"type":7,"value":478,"toc":575},[479,482,486,500,503,507,514,528,535,539,550,557,561,568,572],[10,480,481],{},"Design work on weekends, tutoring, a resale hustle, freelance code — extra income is normal now. What's less known: SARS's rules for it. The good news is they're manageable if you know three things.",[14,483,485],{"id":484},"_1-yes-its-taxable-all-of-it","1. Yes, it's taxable — all of it",[10,487,488,489,492,493,495,496,499],{},"There's no \"under the table\" threshold for side income. Money earned from freelancing or trading is ",[25,490,491],{},"added to your salary"," and taxed at your ",[25,494,194],{}," — because your salary already used up the lower brackets and the rebate (",[48,497,498],{"href":468},"how brackets work",").",[10,501,502],{},"Earn R300,000 at your job and R30,000 on the side? That R30,000 is taxed at 26% — roughly R7,800. Price your side work knowing SARS is a silent partner. (Occasional sales of personal stuff — your old couch — aren't income. A pattern of buying-to-resell is.)",[14,504,506],{"id":505},"_2-you-can-deduct-real-expenses","2. You can deduct real expenses",[10,508,509,510,513],{},"Side income is taxed on ",[25,511,512],{},"profit, not revenue",". Costs genuinely incurred to earn it are deductible:",[19,515,516,519,522,525],{},[22,517,518],{},"Software, hosting, tools and materials",[22,520,521],{},"A fair share of data\u002Finternet used for the work",[22,523,524],{},"Travel to clients (keep a logbook)",[22,526,527],{},"Equipment — laptops and gear, written off over time",[10,529,530,531,534],{},"Two habits make this painless: a ",[25,532,533],{},"separate bank account"," for hustle money, and a folder (even just photos) of every invoice and receipt. Reconstructing a year of expenses in July is misery; capturing them weekly is nothing.",[14,536,538],{"id":537},"_3-provisional-tax-paying-as-you-go","3. Provisional tax: paying as you go",[10,540,541,542,545,546,549],{},"PAYE handles tax on your salary automatically. Nobody withholds tax on side income — so SARS may classify you as a ",[25,543,544],{},"provisional taxpayer",", which just means paying your estimated tax in ",[25,547,548],{},"two instalments"," (end of August and end of February) instead of one surprise bill at filing season.",[10,551,552,553,556],{},"It's a payment schedule, not an extra tax. The real risk is spending your gross side income and meeting February with nothing saved. The fix: ",[25,554,555],{},"move your marginal-rate percentage of every side payment into a separate savings pocket the day it lands",". If it turns out you over-saved, that's a bonus, not a loss.",[14,558,560],{"id":559},"when-it-grows","When it grows",[10,562,563,564,567],{},"Once a hustle becomes a real business, other structures exist — registering a company, ",[25,565,566],{},"turnover tax"," for small businesses (a simplified flat-rate system for turnover under R1 million), and VAT registration once turnover crosses R1 million. Those are good problems, and worth professional advice when you get there.",[14,569,571],{"id":570},"the-bottom-line","The bottom line",[10,573,574],{},"Declare it, deduct honestly, and save the tax as you earn. A side hustle that's clean with SARS is an asset; one that isn't is a liability with interest.",{"title":134,"searchDepth":135,"depth":135,"links":576},[577,578,579,580,581],{"id":484,"depth":135,"text":485},{"id":505,"depth":135,"text":506},{"id":537,"depth":135,"text":538},{"id":559,"depth":135,"text":560},{"id":570,"depth":135,"text":571},"Freelance gigs, weekend work, selling online — when extra income becomes taxable, what you can deduct, and what provisional tax means.",{},"\u002Flearn\u002Fside-hustle-tax-basics",{"title":476,"description":582},{"loc":584},"learn\u002Fside-hustle-tax-basics","nSJ1s3rTA9kU1_Z83JUrQrjJMzEh7w6MUgpc_YaLt20",1785421695935]