CodeBreweryZA/sa-payroll-system

South African Payroll Management System - Console application with PAYE, UIF, SDL, Medical Aid, and Retirement Fund calculations # South African Payroll Management System A comprehensive console-based payroll management system built with PHP, implementing South African tax laws and payment policies for the 2024/2025 tax year. ## Features - **Employee Management** - Add, update, delete, and search employees - **Department Management** - Organize employees into departments - **Payroll Processing** - Calculate monthly payroll with all statutory deductions - **PAYE Tax Calculations** - SARS 2024/2025 tax brackets and rebates - **UIF Contributions** - Employee and employer unemployment insurance - **SDL (Skills Development Levy)** - Employer skills development contributions - **Medical Aid Tax Credits** - Tax credits for medical aid contributions - **Retirement Fund Deductions** - Pension/provident fund calculations - **Payslip Generation** - Detailed payslips with all deductions - **Reports** - Employee summaries, department reports, payroll summaries ## South African Tax Rules Implemented ### PAYE (Pay As You Earn) Tax Brackets 2024/2025 | Income Range (Annual) | Rate | Base Tax | |----------------------|------|----------| | R0 - R237,100 | 18% | R0 | | R237,101 - R370,500 | 26% | R42,678 | | R370,501 - R512,800 | 31% | R77,362 | | R512,801 - R673,000 | 36% | R121,475 | | R673,001 - R857,900 | 39% | R179,147 | | R857,901 - R1,817,000 | 41% | R251,258 | | R1,817,001+ | 45% | R644,489 | ### Tax Rebates - **Primary Rebate**: R17,235 per year (all taxpayers) - **Secondary Rebate**: R9,417 per year (65 and older) - **Tertiary Rebate**: R3,141 per year (75 and older) ### UIF (Unemployment Insurance Fund) - Employee Contribution: 1% of gross remuneration - Employer Contribution: 1% of gross remuneration - Maximum Monthly Ceiling: R17,712 - Maximum Monthly UIF: R177.12 ### SDL (Skills Development Levy) - Rate: 1% of total payroll - Paid by: Employer only ### Medical Aid Tax Credits - Main Member: R364 per month - First Dependent: R364 per month - Additional Dependents: R246 per month each ### …