Isibali seholo ne-PAYE

Ibalwa kanjani i-PAYE eholweni lanyanga zonke

Kwenze kube ngonyaka. Iholo lanyanga liphindwa kayishumi nambili, ngoba amathebula entela abalwa ngonyaka.

Susa iminikelo yomhlalaphansi. Lokho isisebenzi esikukhokhela esikhwameni sempesheni, se-provident noma i-retirement annuity kudonswa ngaphambi kwentela, kuze kube ngu-27.5% weholo futhi kungadluli ku-R430 000 ngonyaka.

Sebenzisa ithebula lentela, bese kuba izaphulelo. Intela yemali yonyaka ivela ethebuleni elingenhla. Wonke umuntu uthola isaphulelo sokuqala; izisebenzi ezineminyaka engu-65 nangaphezulu zithola esesibili, kanti ezingu-75 nangaphezulu esesithathu. Uma izaphulelo zinkulu kunentela, ayikho i-PAYE ekhokhwayo. Yingakho kungekho muntu ongaphansi kuka-65 okhokha intela uma eholela ngaphansi kuka-R99 000 ngonyaka.

Susa isaphulelo sentela se-medical aid. Imali engaguquki ngenyanga yomuntu ngamunye okwi-medical aid, esuswa entela uqobo, hhayi emalini engenayo.

Hlukanisa ngeshumi nambili. Leyo yi-PAYE yenyanga. I-UIF ingu-1% weholo, kuze kufike emkhawulweni, ekhokhwa yisisebenzi, bese kuba nolunye u-1% olukhokhwa yibhizinisi.

Uqale phakathi nonyaka? Uhlelo lwamaholo lukhulisa iholo lakho libe ngelonyaka wonke, lubale intela kulo, bese luyidonsa ngezinyanga osebenza ngazo. Isibonelo se-SARS uqobo: u-R110 000 oholwe ezinyangeni ezi-7 ukhokhiswa intela sengathi ngu-R188 571 ngonyaka. Uma uholele imali encane onyakeni wonke wentela, i-PAYE eyeqile iyabuyiswa lapho i-return yakho ihlolwa. Yi-SARS kuphela engayibuyisa, hhayi umqashi wakho.

Lesi yisibali, akusona iseluleko sentela. Amabhonasi, i-commission, izibonelelo zokuhamba, izinzuzo ezengeziwe namaholo abaqondisi bakhokhiswa intela ngokuhlukile futhi abafakwanga lapha. Hlola noma yini ebalulekile nomcwaningimabhuku wakho noma ne-SARS.

Imithetho yentela okufanele uyazi, 2026/27

Imithetho nezibalo zonyaka wentela kusukela ku-1 Mashi 2026 kuya ku-28 Febhuwari 2027, ezivela ku-SARS nakumhlahlandlela wentela we-Budget 2026 woMgcinimafa Kazwelonke.

Iminikelo yomhlalaphansi

Iminikelo esikhwameni sempesheni, se-provident nakwi-retirement annuity idonswa ngaphambi kwentela, kuze kube ngu-27.5% walokho okukhulu phakathi kweholo lakho nemali engenayo ekhokhelwa intela, futhi kungadluli ku-R430 000 ngonyaka. Lo mkhawulo wakhuphuka ngo-2026 okokuqala kusukela ngo-2016.

Ukukhipha imali ku-two-pot (esikhwameni sokonga): okungenani u-R2 000, kanye ngonyaka wentela, ikhokhiswa intela ngezinga lakho elijwayelekile lentela.

I-medical aid nezindleko zokwelashwa

Isaphulelo sentela se-medical aid singu-R376 ngenyanga kuwe, u-R376 kumuntu wokuqala oxhomeke kuwe no-R254 kowodwa ngamunye olandelayo. Sisuswa entela yakho, hhayi emalini yakho engenayo.

Isaphulelo sentela sezindleko ezengeziwe zokwelashwa, esifunwa ku-tax return yakho:

• Uneminyaka engu-65 noma ngaphezulu, noma umuntu emndenini unokukhubazeka: u-33.3% wezindleko zokwelashwa ezifanelekayo ozikhokhile, kanye neminikelo ye-medical aid engaphezu kokuphindwe kathathu kwezaphulelo zanyanga zonke.
• Bonke abanye: u-25% wezindleko ezifanelekayo kanye neminikelo engaphezu kokuphindwe kane kwezaphulelo zanyanga zonke, kubalwa kuphela ingxenye engaphezu kuka-7.5% wemali yakho engenayo ekhokhelwa intela.

I-medical aid ekhokhelwa wena ngumqashi wakho iyinzuzo ekhokhelwa intela, kodwa ibalwa njengekhokhwe nguwe kulezi zaphulelo.

Ukonga nenzalo

• Inzalo engakhokhelwa intela: u-R23 800 wokuqala wenzalo yaseNingizimu Afrika ngonyaka awukhokhelwa intela uma ungaphansi kuka-65, u-R34 500 kusukela ku-65.
• I-akhawunti yokonga engakhokhelwa intela (tax-free savings): kuze kube ngu-R46 000 ngonyaka (kusuka ku-R36 000) no-R500 000 empilweni yakho yonke. Ukukhula nokukhipha imali akukhokhelwa intela.

Iminikelo yesisa

Iminikelo ezinhlanganweni ezigunyaziwe zokusiza umphakathi (isigaba 18A) iyadonswa kuze kube ngu-10% wemali engenayo ekhokhelwa intela. Okungaphezu kwalokho kudluliselwa onyakeni olandelayo. Gcina irisidi yesigaba 18A, ngaphandle uma umqashi wakho edonsa umnikelo eholweni lakho; lapho uzovela ku-IRP5 yakho.

Isibonelelo sokuhamba nemoto yenkampani

• Isibonelelo sokuhamba (travel allowance): i-PAYE ibalwa ku-80% waso, noma ku-20% uma umqashi wakho eneliseka ukuthi imoto isetshenziselwa ibhizinisi okungenani ngo-80%. Ukuze ufune kuso ku-return yakho udinga i-logbook.
• Ukhokhelwa ngekhilomitha yebhizinisi: ayikho intela kuze kube ngu-R4.95 ngekhilomitha, uma ungatholi esinye isibonelelo semoto.
• Imoto yenkampani: inzuzo ekhokhelwa intela engu-3.5% wentengo yemoto ngokheshi ngenyanga, noma u-3.25% uma iza ne-maintenance plan.

Ukusebenzela ekhaya

Ungafuna izindleko zehhovisi lasekhaya kuphela uma igumbi lihlonyiselwe umsebenzi ngokukhethekile futhi lisetshenziswa njalo nangomsebenzi kuphela. Izisebenzi eziholayo kufanele zenze ngaphezu kuka-50% wemisebenzi yazo lapho. Abahola nge-commission bayafaneleka uma ngaphezu kwengxenye yeholo labo kuyi-commission futhi ngaphezu kwengxenye yomsebenzi wabo yenziwa kude nehhovisi lomqashi. Gcina uhlelo lwendlu (floor plan), izithombe nerekhodi lezinsuku osebenze ngazo ekhaya.

Inzuzo yemali enkulu (capital gains)

U-R50 000 wokuqala we-capital gains ngonyaka awukhokhelwa intela (u-R440 000 ngonyaka wokushona), kanye no-R3 million wenzuzo endlini yakho oyihlala kuyo. U-40% wokusele wengezwa emalini yakho engenayo ekhokhelwa intela, ngakho akekho okhokha ngaphezu kuka-18% wenzuzo.

Imali ekhishwa kanye (lump sum) esikhwameni somhlalaphansi

• Lapho uthatha umhlalaphansi, ushona noma uxoshwa ngenxa yokwehliswa kwabasebenzi: u-R550 000 wokuqala awukhokhelwa intela, bese kuba ngu-18% kuze kube ngu-R770 000, u-27% kuze kube ngu-R1 155 000, no-36% ngaphezu kwalokho.
• Ukukhipha imali lapho usula emsebenzini: u-R27 500 wokuqala awukhokhelwa intela, bese kuba ngu-18% kuze kube ngu-R726 000, u-27% kuze kube ngu-R1 089 000, no-36% ngaphezu kwalokho.

Womabili la mathebula ahlanganisa yonke imali ekhishwe kanye oke wayithola ngaphambili, hhayi le kuphela.

Imali engenayo engeyona iholo

Uma uhola imali engeyona iholo, njengebhizinisi, irenti noma umsebenzi wokuzimela, kungenzeka ukuthi ungumkhokhi wentela yesikhashana (provisional taxpayer), okhokha kabili ngonyaka: ngo-31 Agasti nasekupheleni kukaFebhuwari. Awudingeki uma ungenalo ibhizinisi futhi inzalo yakho, ama-dividend nerenti kuhlangene kungu-R30 000 noma ngaphansi ngonyaka.

Kumele ufake i-tax return?

Ngokomthetho wamanje, cha, uma okuwukuphela kwemali yakho engenayo kuyiholo lika-R500 000 noma ngaphansi elivela kumqashi oyedwa, i-PAYE idonsiwe, kanye nenzalo engakhokhelwa intela. Lo mthetho awusebenzi uma uthola isibonelelo sokuhamba noma uhole imali ngomsebenzi owenziwe ngaphandle kweNingizimu Afrika. Kuma-return ka-2026, ukuhlolwa okuzenzakalelayo kwenziwa ngoJulayi kanti usuku lokugcina ngu-23 Okthoba 2026, noma u-22 Januwari 2027 kubakhokhi bentela yesikhashana.

Imithombo (ngesiNgisi): 2026 Budget Tax Guide, SARS filing season, SARS two-pot system, SARS home office expenses. Kuhlolwe ngo-28 Septhemba 2026.