Your first salary can arrive with two surprises: the amount is lower than the figure in your offer, and the payslip looks as if it was written for payroll rather than for you.

A payslip becomes easier when you read it as a calculation. Money was earned, additions and benefits were recorded, deductions were applied, and the remaining amount was paid. Your task is to follow that path instead of staring only at the final number.

Start with the pay period

Check your name, employer, occupation and the dates covered. A monthly salary does not always mean a full month was worked. If you joined halfway through the period, the employer may have calculated a proportion of the normal salary.

Confirm the payment frequency in your contract: weekly, fortnightly or monthly. Then check the days or hours recorded where these affect your pay.

If you are paid by the hour, write your own simple calculation:

ordinary hours × ordinary rate plus approved overtime or other payable hours plus allowances or commission due for the period

Compare it with the earnings section. Remember that overtime, Sunday work and public-holiday pay depend on the applicable rules, agreements and whether relevant protections cover the employee. Ask how a rate was calculated rather than assuming every extra hour has the same multiplier.

For comparison, South Africa’s general national minimum wage is R30,23 for each ordinary hour from 1 March 2026, with a different rate for Expanded Public Works Programme workers and a separate allowance schedule for qualifying learnerships. Sectoral or bargaining arrangements may provide more favourable terms.

Separate gross earnings from the package

Gross pay is the earnings recorded before employee deductions. Net pay is what remains after deductions. “Cost to company” can be a broader figure that includes amounts the employer pays towards benefits or costs that do not enter your bank account.

Read the offer and benefit schedule to see whether the package includes employer pension contributions, medical-scheme contributions, risk benefits or other costs.

On the payslip, separate four things:

  • Cash earnings, such as salary, wages, overtime or commission.
  • Taxable benefits, which may affect tax without being paid as cash.
  • Employee deductions taken from your earnings.
  • Employer contributions shown for information.

Do not subtract an employer contribution twice. It may be displayed on the payslip without reducing your net pay.

Read every deduction by name

Common lines include employees’ tax, UIF, pension or provident fund, medical scheme, union fees, garnishee-related deductions or an agreed repayment. A familiar label is not proof that the amount is correct.

PAYE is not simply the same percentage of every salary. Employers withhold employees’ tax using SARS rules and tables, and the amount can be affected by the tax year, pay frequency, taxable benefits, rebates and other payroll information. For the 2027 year of assessment, the relevant period runs from 1 March 2026 to 28 February 2027.

Where UIF applies, the employee contribution is generally 1% of applicable remuneration, subject to the statutory ceiling and exclusions, and the employer contributes a further 1%. The employer’s portion should not be treated as another deduction from your pay.

For other deductions, look for the basis: written agreement, law, collective agreement, court order or arbitration award. Deductions for alleged loss or damage have additional requirements. If a line simply says “other,” ask for its full description and authority.

Check the calculation in three directions

First, reconcile the payslip:

gross cash earnings minus employee deductions equals net pay

Second, compare net pay with the bank deposit. A difference may be a split payment, an advance or an error, but it should be explainable.

Third, compare the payslip with your own records and employment documents:

  • Does the basic rate match the contract?
  • Were all ordinary and approved overtime hours captured?
  • Is commission in the correct pay cycle?
  • Do benefit percentages match the option you selected?
  • Was unpaid leave recorded correctly?
  • Does a repayment match what you agreed?

Rounding may create tiny differences. A missing shift, unexplained deduction or wrong rate is not a rounding issue.

Keep the previous payslip beside the current one. Unexpected changes become easier to see when you compare line by line.

Ask payroll a question they can answer

Payroll teams resolve specific queries faster than broad complaints. Write:

“My payslip for 1–31 August records 160 ordinary hours, while my approved timesheet records 168. Please confirm which eight hours were excluded and whether they will be corrected.”

Attach or identify the supporting record. Do not send bank passwords or unnecessary identity documents by ordinary email.

Ask when the issue will be reviewed and how a correction would appear. If payroll confirms an error, request the answer in writing and check the next payment rather than assuming the correction happened.

If the explanation does not resolve the issue, use the employer’s escalation process, employee representative or appropriate official support. Keep your tone factual and preserve copies.

Build a record from the first month

Save each payslip, contract amendment, benefit selection, leave approval, timesheet and tax certificate in a secure personal folder. Use filenames with dates and back them up somewhere the employer does not control.

Track four figures monthly: gross earnings, PAYE, UIF where applicable and net pay. Add changing items such as overtime, commission and unpaid leave. This small record makes it easier to notice a missed payment or explain annual income later.

Do not publish a payslip to ask strangers for help. It contains information useful to fraudsters, including income, identity details and payroll references. Redact personal information before sharing it with a trusted adviser.

The first payslip is not meant to be accepted on faith. It is a record you can learn to test, one line at a time.

Sources and limits

Payroll treatment depends on the employee, contract, benefit rules and current law. This guide is general information, not tax, payroll or legal advice. Ask the employer for the actual calculation and use SARS or qualified advice for personal tax questions.