Tax Rates, Interest Rates and Tables

Employers' Tax Guides and Tables

Guidelines for Determination Value

• AS-EMP-22 Guide: Determination Value - PAYE
• EMPBR – Application for Determination Value - PAYE
  

Guidelines for Registrations

• AS-EMP-08 Policy: Administer EMP Registration or Amendment
• AS-EMP-08-G1 Guide: Completion of Employer Registration Application Form

Guidelines for Reconciliation

• NEW! Updated Step-by-Step guide to the New PAYE reconciliation process
• PAYE Biannual Reconciliation Brochure
• Public Release: Business Requirement Specification PAYE Employer Reconciliation
• AS-PAYE-13 - External Policy: Completion and submission of reconciliation documents
• AS-PAYE-13-G1 – Guide for completion and submission of employee tax certificates
• AS-PAYE-13-G2 – Guide for completion and submission of reconciliation declarations
• AS-PAYE-13-G3 – Guide for Validation Rules for Fields Applicable to Reconciliation Documents
• AS-PAYE-13-G4 – Guide for codes applicable to employees tax certificates
• AS-PAYE-13-G5 – Guide for creation of CSV files (employees tax certificate information

Guidelines for EMP201 declarations

• AS-PAYE-20 - External Policy: Completion and submission of monthly EMP201 returns
• AS-PAYE-20-G1 – Guide for completion and submission of monthly EMP201 forms
   

Tables for March 2010 - February 2011

• PAYE 2010 - EMP 201 - A Guide for employers to the new monthly declaration process
• AS-PAYE-05 - Guide for Employers iro Employees Tax - March 2010 
  • AS-PAYE-05-G1 – Guide for Employers iro Tax deduction tables - March 2010
  • AS-PAYE-05-G1-A1 - Weekly tax deduction tables - March 2010
  • AS-PAYE-05-G1-A2 - Fortnightly tax deduction tables - March 2010
  • AS-PAYE-05-G1-A3 - Monthly tax deduction tables - March 2010
  • AS-PAYE-05-G1-A4 - Annual tax deduction tables - March 2010
  • AS-PAYE-05-G2 - Guide for Employers iro Fringe benefits - March 2010
  • AS-PAYE-05-G3 - Guide for Employers iro Allowances - March 2010
  • AS-PAYE-05-G2-A1 - Rate per kilometre schedule - March 2010
  • AS-PAYE-05-G2-A2 - Subsistence deemed amount per country - March 2010
    

Previous years' tables:

Tables for March 2009 - February 2010

• AS-PAYE-05 - Guide for Employers iro Employees Tax - March 2009
• Employee Income Tax Certificate (IRP5/IT3(a)) - Example
• Changes to the PAYE 2010 - Guide for Employers 
  • AS-PAYE-05-A1 - Allowances - March 2009
  • AS-PAYE-05-A2 - Fringe benefits - March 2009
  • AS-PAYE-05-A3 - Rate per kilometre schedule - March 2009
  • AS-PAYE-05-A4 - Weekly tax deduction tables - March 2009
  • AS-PAYE-05-A5 - Fortnightly tax deduction tables - March 2009
  • AS-PAYE-05-A6 - Monthly tax deduction tables - March 2009
  • AS-PAYE-05-A7 - Annual tax deduction tables - March 2009
  • AS-PAYE-05-A8 - Subsistence deemed amount per country - March 2009
  • AS-PAYE-05-F1 - Personal service company - March 2009 
  • AS-PAYE-05-F2 - Seasonal workers - March 2009
    

Tables for March 2008 - February 2009

• AS-PAYE-05 - Guide for Employers iro Employees Tax - 01 March 2008
  • AS-PAYE-05-A1 - Allowances - 01 March 2008
  • AS-PAYE-05-A2 - Fringe benefits - 01 March 2008
  • AS-PAYE-05-A3 - Rate per kilometre schedule - 01 March 2008
  • AS-PAYE-05-A4 - Weekly tax deduction tables - 01 March 2008
  • AS-PAYE-05-A5 - Fortnightly tax deduction tables - 01 March 2008
  • AS-PAYE-05-A6 - Monthly tax deduction tables - 01 March 2008
  • AS-PAYE-05-A7 - Annual tax deduction tables - 01 March 2008
  • AS-PAYE-05-F1 - Personal service company - 01 March 2008
  • AS-PAYE-05-F2 - Seasonal workers - 01 March 2008 

Tables of Interest

• The official rate of interest is usually updated in terms of the Income Tax Act, 1962, after an announcement to this effect has been made and the updated rate has been published in a Government Notice.  All Notices published in terms of the Income Tax Act, 1962, are listed on the Legal and Policy site.  The links below are provided for ease of reference.
•  
  • Latest updated Tables of Interest
  • Government Notices in terms of the Income Tax Act, 1962
• 
  (Please note that there is an Archive for the Notices published prior to 2010)

• The latest updated Guide for Tax Rates / Duties / Levies can be found in the category General under Publications on the Legal and Policy site.
  •  For older Income Tax Tables, please see the IT Tables Archive.
    

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