Summary of the latest payroll statutory rates and limits for 2022
The information in this article serves as a helpful resource for employers to confirm all the latest statutory rates and earnings limits including their effective dates. Department of Labour Rate Changes
Department of Labour
Old Rate
New Rate
Effective Date
UIF
R 17 712.00
R 17 712.00
1 March 2021
BCEA
R 211 596.30
R 224 080.48
1 March 2022
COIDA
R 506 473.00
R 529 264.00
1 March 2022
National Min Wage:
– General Worker
– Farm Worker
– Domestic Worker
– Public Works Program Worker
R 21.69 p/h
R 21.69 p/h
R 19.09 p/h
R 11.93 p/h
R 23.19 p/h
R 23.19 p/h
R 23.19 p/h
R 12.75 p/h
1 March 2022
SARS – Subsistence, Medical Aid and Other Important Rate Changes
SARS Rates
Old Rate
New Rate
Effective Date
Subsistence:
– Incidental Costs
– Incidental and Meals
R 139 p/day
R 452 p/day
R 152 p/day
R 493 p/day
1 March 2022
Medical Tax Credits:
– Main + 1 dependent
– All other dependents
R 332
R 224
R 347
R 234
1 March 2022
Rebates:
– Under 65
– Over 65
– Over 75
R 15 714
R 8 613
R 2 871
R 16 425
R 9 000
R 2 997
1 March 2022
Tax threshold:
– Under 65
– Over 65
– Over 75
R 87 300
R 135 15
R 151 100
R 91 250
R 141 250
R 157 900
1 March 2022
Expat Exempt Income
R 1 250 000
R 1 250 000
1 March 2020
Official Rate of Interest
4.5%
5.25%
24 March 2022
Prescribed Travel Re-imbursement Rate
SARS Rates
Old Rate
New Rate
Effective Date
Prescribed Travel Rate
R 3.82 p/km
R 4.18 p/km
1 March 2022
Travel Table | Determined Rates
Vehicle Value
Fixed Cost (R p.a.)
Fuel Cost (c/km)
Maintenance Cost (c/km)
R 0 – R 95 000
R 29 836
131.7
40.9
R 95 001 – R 190 000
R 52 889
147.0
51.1
R 190 001 – R 285 000
R 76 033
159.7
56.3
R 285 001 – R 380 000
R 96 197
171.8
61.5
R 380 001 – R 475 000
R 116 438
183.8
72.3
R 475 001 – R 570 000
R 137 735
210.8
84.9
R 570 001 – R 665 000
R 159 031
218.0
105.5
exceeding R 665 000
R 159 031
218.0
105.5
Tax Rates for the 2022-2023 Tax Year
Taxable Income
Rates of Tax
R 0 – R 226 000
18% of taxable income
R 226 001 – R 353 100
R 40 680 + 26% of taxable income above R 226 000
R 353 101 – R 488 700
R 73 726 + 31% of taxable income above R 353 100
R 488 701 – R 641 400
R 115 762 + 36% of taxable income above R 488 700
R 641 401 – R 817 600
R 170 734 + 39% of taxable income above R 641 400
R 817 601 – R 1 731 600
R 239 452 + 41% of taxable income above R 817 600
R 1 731 601 and above
R 614 192 + 45% of taxable income above R 1 731 600
*The above rates were accurate at the time of posting this article.