Payroll and OTL - EBS (MOSC)

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ZA - Tax directive for Hardship

The tax legislation states that the directive for hardship can only be effective from the date of issue. When capturing a directive it always applies tax retrospectively for the entire tax year.

For example. the employee is taxed on normal tax rate for March April and May. SARS grants a hardship directive effective from 1 June. Update the element ZA Tax with the directive details effective 1 June. When running the June payroll, the tax is recalculated based on the directive from 1 March onwards.

According to SARS, the tax for March, April and May should remain unchanged and the change in tax should only occur from June onwards.

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