R5500.00 salary before the deduction of UIF should or should not pay SARS?

He should not be paying tax on that amount. The R50 is for Unemployment Insurance.

Thank Tim you help me so much.So I want to know that is it possible for him to get his money back if yes what is he suppose to do?
Mr TIM I want to know how much should I earn per month so that I can pay tax?

There is no money to claim back as he did not pay any tax to SARS.

You need to be earning more than R70 000 for the year in order to pay tax.