--- title: "Statutory Rate Data" space: "SA Practitioner Guide" url: "https://wiki.cohenix.cloud/sa-guide/full-suite-payroll-foundations/statutory-rate-data" updated: "2026-08-17" --- # Statutory Rate Data South African payroll depends on rates that change annually: PAYE brackets, rebates, medical tax credits, the UIF cap, the SDL rate, ETI bands, the reimbursive travel rate, the retirement-deduction cap, the COIDA earnings cap and the lump-sum tax tables. ## Two layers: the rate pack and the Desk records `za_local_payroll` keeps rates in **date-effective statutory rate packs** — JSON files at `za_local_payroll/setup/data/statutory_rates_.json`, one per tax year. The payroll engine (`za_local_payroll.utils.statutory_rates`) resolves the correct pack for each payroll date, so calculations always use the rates in force on that date rather than hard-coded numbers. From these packs the app also seeds **Desk-reviewable records** so practitioners can see and audit the values: - **Income Tax Slab** — PAYE brackets for the year. - **Tax Rebates and Medical Tax Credit** — primary/secondary/tertiary rebates and medical scheme credits. - **ETI Slab** — Employment Tax Incentive bands (first 12 months / second 12 months). - **Travel Allowance Rate** — reimbursive rate per km and fixed-allowance inclusion. ## What to verify per tax year 1. **Income Tax Slab** — open the slab for the active year (e.g. `South Africa 2026-2027`). Confirm the bracket thresholds and rates and the effective-from date (1 March of the tax year). 2. **Tax Rebates and Medical Tax Credit** — confirm the primary/secondary/tertiary rebates and the main-member / first-dependant / additional-dependant medical credits for the year. 3. **ETI Slab** — confirm the first-12-months and second-12-months bands and amounts. 4. **Travel Allowance Rate** — confirm the reimbursive rate per km for the year. 5. **Rate pack resolves** — in the console, `get_rate_pack()["tax_year"]` returns the expected year. Also verify date-effective official interest rates for low-interest-loan benefits, the housing abatement/percentages, retirement limit, subsistence rates and COIDA cap. Mid-year changes (for example ETI or official interest) must be tested on both sides of the effective date. For 2026/27 the current configured headline values include rebates R17,820/R9,765/R3,249, medical credits R376/R376/R254 monthly, UIF cap R17,712, reimbursive travel R4.95/km, retirement cap R430,000 and COIDA cap R668,000. These figures are verification aids, not a substitute for the applicable SARS/DEL publications. ## Linking the tax slab to employees Each employee's **Salary Structure Assignment** carries an **Income Tax Slab** link. It must point at the slab for the tax year of the payroll period being processed. If you process across a tax-year boundary, create a new assignment from 1 March linked to the new year's slab. See [Salary Structures & Assignments](salary-structures). ## Prior tax years The app ships rate packs for recent prior years as well, so back-dated calculations (a prior-year EMP501 or a re-issued IRP5) resolve instead of failing. Some annually-gazetted figures in prior-year packs are carried forward and flagged for verification in the pack's `verification_notes` — confirm those against the original SARS/Department of Employment & Labour notices before relying on historical recalculations. ## Rolling forward to a new year When a new Budget is announced, add the new year's rate pack and supporting records. The full procedure is in [Annual Statutory Update](../reference-operations/annual-statutory-update). ## Next Review the [SARS Payroll Codes](sars-payroll-codes) that drive IRP5 grouping.