PAYE, UIF and SDL basics for first-time employers

21 July 2026

PAYE is employees' tax withheld from salaries. UIF is 1% from the employee and 1% from the employer, subject to the earnings ceiling. SDL applies once your annual payroll passes the threshold.

Getting these right monthly matters more than getting them perfect at year-end, because penalties attach to late EMP201 submissions.

Profyn calculates PAYE, UIF and SDL on the current tax year tables during each pay run, generates payslip PDFs, and keeps run history permanently for review.

If you are hiring your first employee, set up the salary structure once and let each run inherit it.