Tax Calc for Commision Earners

1. Taxpayer setup and input basis

Taxpayer full name Tax reference number ID or passport number Email or mobile

Tax year

Age band at year end

Input basis

Months covered by monthly average

Tick this if you are normally paid mainly by commission, even if this specific year dipped below 50%. Tick this if the commission income came from a separate, unconnected employer or arrangement from the salary income.

2. Income and PAYE

Gross commission income Use your total commission remuneration for the selected tax year. Other remuneration Leave at 0 if you are commission-only for the full year.

Fixed salary income Use your total salary income for the selected tax year. Additional taxable income Use this for bonus income, taxable side income, or any other taxable amount not already included in salary. Additional taxable income type

PAYE already withheld Normally IRP5 code 4102 plus any voluntary over-deduction already paid. Commission clawback repaid to employer Use if you repaid overpaid commission in the year.

3. Retirement and donations

Pension fund contributions Use the amount supported by your IRP5 or fund certificate. Provident fund contributions Use the amount supported by your IRP5 or fund certificate. Retirement annuity contributions Use the amount supported by your RA certificate. Section 18A donations paid this year Only enter donations backed by valid section 18A receipts. Prior-year donation carry-forward Enter previously disallowed section 18A excess available for this year.

4. Commission-related operating deductions

Enter the claimable business-use amount only. For mixed personal and business costs, use a reasonable allocation and keep the supporting calculation.

Accountancy and tax return fees Legal fees directly linked to earning income Bad debts written off Doubtful debts allowance Cellphone and internet Stationery, printing and postage Advertising and marketing Bank charges and software Office rent, co-working and meeting rooms Training, subscriptions and CPD Protective gear, tools and equipment consumables Other qualifying commission expenses

5. Travel deduction helper

Travel calculation method Manual travel claim Used only when manual or public transport is selected.

Total kilometres Business kilometres

Months used for business

Fuel and oil Maintenance and repairs Insurance and licence fees Vehicle cost for wear-and-tear Lease payments Finance charges Other vehicle travel costs

This helper uses business km / total km and a seven-year wear-and-tear estimate capped at R665,000 for owned vehicles. If you already have a SARS-ready travel claim, use the manual option instead.

6. Home office helper

The room is specifically equipped, used regularly, and used exclusively for trade. The employment test is met: more than 50% commission or duties mainly performed in the qualifying home-office space.

Home office area (m²) Total home area (m²) Rent Rates and taxes Cleaning Electricity Repairs Other home office running costs

The helper excludes mortgage interest because SARS notes that interest on bond is not deductible from the 2023 year onward.

7. Wear-and-tear assets

Add computers, printers, furniture or other trade assets used to earn commission. Small items costing R7,000 or less are written off in full in the acquisition year.

8. Medical credits

Members covered on the medical scheme

Months contributions were paid

Total medical scheme contributions paid Capture the full amount paid in the tax year, or switch to monthly mode and enter the monthly average. Qualifying out-of-pocket medical expenses Enter the full qualifying amount for the year, or the monthly average if you are using monthly mode.

Tick if you, your spouse, or a qualifying child has a disability or impairment that triggers the higher medical credit treatment.