Is the primary rebate deducted monthly or annually?

By Marc Sevitz · Updated 2 May 2013

I want to know whether one must deduct the primary rebate monthly (divide the rebate amount by 12 month) and deduct it of a monthly salary?

TaxTim Marc said:
2 May 2013 at 14:33

Your primary rebate will be deducted annually, but can be divisible by 12 for monthly purposes. However if you are using the SARS monthly PAYE tables then the rebate has already been taken into account when determining these values.

Salary / IRP5

Deductions