How this calculation works
Percentage change is (new salary − old salary) ÷ old salary × 100. Each salary is annualised and passed through PAYE and employee UIF to compare monthly net pay.
A worked example
Moving from R30 000 to R33 000 is a 10% gross increase. The net increase is smaller when the extra income attracts PAYE.
Assumptions & limitations
- Both scenarios assume a full year at that salary, employee UIF, and no retirement, medical or other deductions. A mid-year increase has a different annual tax pattern.

