How to Create a Compliant Payslip

What Must a Payslip Include?

Section 33 of the Basic Conditions of Employment Act (BCEA) requires that every employer provide a written payslip to each employee at the time of payment. The payslip must include:

Standard Payslip Structure

Common Payslip Mistakes

• Incorrect PAYE calculation: Using outdated tax tables or wrong age rebates.
• Wrong UIF: Not capping UIF at R177.12 when salaries exceed R17,712.
• Missing employer contributions: Payslip must show the nature and amount of each deduction.
• No year-to-date totals: While not mandatory, YTD columns help employees reconcile their tax.
• Wrong leave balance: Not updating accrual correctly.

Electronic vs Paper Payslips

The BCEA allows electronic payslips provided the employee can access and print them. The employer must ensure the employee receives the payslip at the time of payment — not days later.