South African Tax Info
comprehensive
South African Tax Guides
Contraserv Payroll Specialist
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Useful Info
This section is intended as a guide only and Contraserv does not warrant or guarantee accuracy
COID (WCA) Threshold
Ceiling
Period
R 668 000
2026-03 to 2027-02
R 633 168
2025-03 to 2026-02
R 597 328
2024-03 to 2025-02
R 568 959
2023-03 to 2024-02
R 529 264
2022-03 to 2023-02
R 506 473
2021-03 to 2022-02
R 484 200
2020-03 to 2021-02
R 458 520
2019-03 to 2020-02
R 430 944
2018-03 to 2019-02
R 403 500
2017-03 to 2018-02
R 377 097
2016-03 to 2017-02
R 355 752
2015-03 to 2016-02
R 332 479
2014-03 to 2015-02
R 312 480
2013-03 to 2014-02
R 292 032
2012-03 to 2013-02
UIF Threshold (Monthly)
Contribution rate of 1% Employee and 1% Employer
Ceiling
Effective date
R 17 712
2021-06-01
R 14 872
2012-10-01
BCEA Threshold
Ceiling
Effective Date
R 269 600.90
2026-05-01
R 261 748.45
2025-04-01
R 254 371.67
2024-04-01
R 241 110.09
2023-03-01
R 224 080.48
2022-03-01
Reimbursive Rate per km
Effective Date
Rate
2026-03-01
R 4.95
2025-03-01
R 4.76
2024-03-01
R 4.84
2023-03-01
R 4.64
2022-03-01
R 4.18
2021-03-01
R 3.82
2020-03-01
R 3.98
“Subsistence” allowance
Travel within RSA:
Effective Date
Incidental Costs / day
Meals & Incidental Costs /day
2026-03-01
R 184
R 595
2025-03-01
R 176
R 570
2024-03-01
R 169
R 548
2023-03-01
R 161
R 522
2022-03-01
R 152
R 493
*Applicable per day where spending at least one night away on business travel.
*Where spending only part or the full day from the usual place of business only Incidental Costs will be allowed
International Travel:
No Change for 2026-2027 (refer 2025-2026 guide)