Does employee income still attract PAYE during the COVID-19 period?

Employee income, other than as a result of a TERS or UIF payout, is still subject to PAYE at the usual tax rates.

Employers are responsible for withholding the PAYE from employees and paying this over to SARS. SARS has allowed for a deferred payment of 35% of employees’ PAYE for the periods 1 April – 31 July. Repayments shall be spread equally across the 6 months following the deferment period.