Taxation is the lifeblood of any modern state, and in South Africa, employees’ tax — commonly referred to as PAYE (Pay-As-You-Earn) — is one of the most significant sources of government revenue. It affects almost every economically active person in the country, either directly (as a taxpayer) or indirectly (through public services financed by tax revenue).
Annexures Included:
For students, HR professionals, payroll managers, and compliance officers, understanding PAYE is not merely a matter of compliance — it is a critical part of understanding how the South African fiscal ecosystem works.