Pay and rights at work · 6 min read
How to read a South African payslip and check deductions
Reconcile gross pay, PAYE, UIF and other lines with your contract and bank deposit.
A payslip is useful only if you can explain its lines. Start with the period paid, then trace basic pay and additions through deductions to the amount deposited. South African employees often see PAYE and UIF, but a company may also show pension, medical aid, union dues or other agreed items. This guide helps you ask payroll for a correction without guessing at tax calculations.
Match the payslip to one pay period
Check your name or employee number, employer name, pay period, payment date and bank deposit. Compare the basic salary line with your signed contract. If you joined partway through a month, ask how the partial period was calculated. If you worked shifts, overtime or commission, reconcile the units and approved claims against your own records. An unexplained difference is easier to solve when you can point to a date or a shift rather than saying the whole payslip is wrong.
Keep a simple private ledger of the hours or days worked and the amounts your employer agreed to pay. Save overtime approval, commission reports and leave records. Compare the current slip with the previous one, but do not assume a change is automatically an error; a tax adjustment, unpaid day or new benefit may be relevant. If a line is missing, ask payroll for the calculation and the period it covers. The Basic Conditions of Employment guidance identifies pay slips and deductions as part of the employment conditions framework.
Understand gross pay before reading the deductions
Gross pay normally brings together the pay items earned before employee deductions. Basic salary, overtime, commission and allowances may appear on separate lines. A cost-to-company package can also include employer-paid items that are not the same as cash paid to you. Ask payroll which lines form taxable remuneration and which are information only. Do not add an employer contribution to your take-home pay just because it appears on the page. A payslip can present these items differently between employers.
When a bonus or arrears appears, compare the amount with the agreement and the tax line for that same period. The cash you receive may not rise by the full gross addition. SARS says employers must deduct employees' tax under the applicable tables or directive. You can ask payroll to show the calculation it used, but a public salary calculator is only an estimate and may not include your full situation. Keep the official SARS explanation available if the tax line seems implausible.
Check PAYE, UIF and any voluntary items separately
PAYE is employees' tax withheld by the employer and paid to SARS. Compare the PAYE line with the employer's explanation rather than copying a percentage from another person's payslip. UIF is a separate contribution subject to its own rules and ceiling. SARS explains that both employee and employer contributions are involved; a payslip may show the employee portion as a deduction and the employer portion as information. Do not subtract the employer portion twice when calculating your net pay.
Pension, medical aid and union contributions should have a clear basis in your contract, benefit election or membership record. If you see equipment, advance, loan or training deductions, ask for the agreement and itemised balance. Keep the statement from the pension or medical provider so you can check that amounts deducted from pay are reaching the correct account. If you are unsure whether an item is allowed, use the official Basic Conditions material and seek independent advice, rather than relying on a message from someone who wants you to share your bank details.
Reconcile net pay and raise a focused query
Net pay is the amount after deductions. Compare it with your bank statement, taking care with a payment made across a weekend or bank processing period. If the amount differs, write to payroll with the pay period, the line you question and the evidence you have. For example: my approved overtime for these dates is not reflected, or this deduction appears twice. Ask for a corrected payslip if they amend the amount. A verbal assurance without a revised record may make a later dispute harder to resolve.
Never email a full bank statement or identity document in response to an unexpected message claiming to be payroll. Use your employer's normal HR channel. Save payslips outside your employer mailbox because you may lose access when you leave. They help with tax queries, benefit claims and checking final pay. If you are taking a new job, compare the first slip with the written offer and raise any difference promptly. Work.net.za lists vacancies and links to employers; it does not calculate or receive your salary.
Follow up on contributions beyond the slip
A payslip shows what payroll says it deducted; it does not by itself prove that a pension, medical or other provider received the amount. If you belong to such a scheme, compare the provider statement with the deduction and ask HR about a missing period. For UIF, use the current SARS guidance to understand who contributes and how payroll reports it. Keep the provider's reply and the payslip for the same month together.
If your employment ends, request a final payslip and a written explanation of leave, bonus or commission still due. Compare the final figures with your contract and approved work records. Ask payroll to correct an error before you lose access to company systems. If you cannot resolve it internally, take the relevant documents to a qualified local adviser or worker representative. Do not share a complete payslip publicly: it can expose personal identifiers and bank information.
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Frequently asked questions
Is PAYE a fixed percentage of my salary?
No. SARS says employers use the applicable tax tables or directive. Ask payroll to explain the amount for your pay period and circumstances.
Why do I see employer UIF on the slip?
Some slips display the employer contribution for information. Reconcile the employee deduction separately and do not treat the employer line as another deduction from your net pay.
What should I do if a deduction is unfamiliar?
Ask payroll for its name, calculation and authorising agreement in writing. Keep the response and seek independent advice if the explanation does not match your records.