How this calculation works
Compare annual PAYE on 12 regular monthly salaries with annual PAYE after adding one bonus. Incremental UIF is calculated only in the bonus month, subject to the monthly ceiling.
A worked example
At R30 000 monthly salary and a R30 000 bonus, under age 65 with no other deductions, extra PAYE is R8 145 and the estimated net bonus is R21 855; UIF is already capped.
Assumptions & limitations
- This estimates the full-year incremental tax, not your employer’s exact withholding in the bonus month. Retirement, medical contributions, allowances and directives are excluded.

