Your monthly payslip lists a gross salary at the top and a smaller net amount at the bottom. The gap between the two is your deductions, and on a state educator's payslip there are five main lines worth knowing: GEPF pension, medical aid, PAYE income tax, UIF, and any voluntary deductions like a union subscription.
TL;DR: A teacher's payslip deductions are mostly fixed by law and bargaining agreements, not chosen month to month. GEPF takes 7.5% of pensionable salary, PAYE follows the SARS tax tables, UIF is 1% of salary capped at R177.12, and medical aid depends on your GEMS option. You can check every line, and you have the right to query an error.
Why your net pay is so much smaller than your gross
The "gross" or "basic" salary near the top of the payslip is the full notch value for your post level. You never see all of it in your bank account, because several deductions come off before payment.
Some of these are statutory, meaning the law requires them and you cannot opt out: PAYE income tax and UIF. Others are conditions of your appointment as a public servant, such as the GEPF pension contribution. The rest are voluntary, made only with your written consent, such as a medical aid top-up or a union subscription.
This split matters. An employer may only deduct money from your pay for a reason the law allows, or with your written agreement, and the total of certain deductions may not exceed one-quarter of your remuneration in money (Basic Conditions of Employment Act 75 of 1997, section 34, 1997). If a deduction appears that you never agreed to and no law requires, that is the first thing to query.
GEPF pension contribution
Every public-service educator is a member of the Government Employees Pension Fund. Your contribution is a fixed percentage, not a rand amount you chose.
How much comes off
You contribute 7.5% of your pensionable salary to the GEPF each month. Your employer, the provincial education department, contributes 13% on top of that for civilian members (GEPF — Employer Contributions, 2026). So for every rand of pension your salary builds, you pay a portion and the state pays a larger one.
Note the word "pensionable". Your pensionable salary is usually your basic notch, not your gross including allowances. That is why 7.5% of your pensionable salary will not always equal exactly 7.5% of the top line on your payslip.
How to check it
Take your pensionable salary figure, multiply by 0.075, and compare it to the GEPF line. If the rand amount jumped sharply between two months, the usual cause is a notch progression or a cost-of-living adjustment that raised your pensionable salary. The rate did not change; the base it is applied to did.
Medical aid
Most state educators belong to the Government Employees Medical Scheme, known as GEMS. Unlike PAYE or UIF, your medical aid contribution depends on which option you chose and how many dependants you have.
How the amount is set
GEMS offers a range of options at different price points, including Tanzanite One, Beryl, Ruby, Emerald Value, Emerald and Onyx (GEMS — Compare Plans, 2026). A higher option with richer day-to-day benefits costs more each month than an entry-level network option. On several options the contribution is also income-banded, so two teachers on the same option can pay different amounts if they earn different salaries.
GEMS contributions were adjusted by 9.8% for 2026 (GEMS — What's new in 2026, 2026). Your employer pays a subsidy towards your GEMS contribution, so the rand figure on your payslip is your share after that subsidy, not the full scheme cost.
How to check it
Find your option and your income band on the GEMS contribution table for the current year, add the correct number of dependants, then subtract the employer subsidy. The remainder should match the medical aid line on your payslip. If you changed option, added a child, or had a salary increase that moved you into a new income band, expect the figure to shift.
PAYE income tax
PAYE stands for Pay As You Earn. It is the income tax SARS collects from your salary every month so that you do not face one large bill at year-end.
How it is calculated
South Africa uses a sliding scale of tax brackets. For the 2026 tax year (1 March 2025 to 28 February 2026), the first R237,100 of taxable income is taxed at 18%, and the rate rises in steps to 45% on income above R1,817,000 (SARS — Rates of Tax for Individuals, 2026). Only the slice of income inside each bracket is taxed at that bracket's rate, so a small raise never pushes your whole salary into a higher rate.
Two things then reduce the tax you actually pay. First, the primary rebate of R17,235 for the 2026 tax year is subtracted from your calculated tax, which is why no one under 65 pays income tax until their taxable income passes R95,750 a year (SARS — Rates of Tax for Individuals, 2026). Second, if you are on a medical scheme, the medical scheme fees tax credit reduces your monthly PAYE: R364 for the main member, R364 for the first dependant, and R246 for each additional dependant for the 2025/2026 tax year (SARS — Medical Tax Credit Rates, 2026).
Citation capsule.: For South African state educators in the 2026 tax year, GEPF takes 7.5% of pensionable salary, PAYE follows SARS brackets from 18% to 45% with a primary rebate of R17,235 and an under-65 threshold of R95,750, UIF is 1% of salary capped at R177.12 per month on earnings above R17,712, and the medical scheme fees tax credit is R364 for the main member and first dependant plus R246 per additional dependant (SARS — Rates of Tax for Individuals, 2026).
How to check it
PAYE is the hardest line to verify by hand because it runs the full bracket calculation, then subtracts rebates and medical credits, then divides across the year. The practical check is comparison: your PAYE should be roughly stable month to month unless your salary changed, your medical aid dependants changed, or the tax year rolled over in March. A sudden jump with no matching change in your circumstances is worth a query.
UIF contribution
UIF is the Unemployment Insurance Fund. It is the small deduction that pays towards your cover if you lose your job, or for maternity, illness, or adoption benefits.
How much comes off
You pay 1% of your monthly salary and your employer pays another 1%, for a combined 2% (Unemployment Insurance Contributions Act 4 of 2002, 2002). The salary used for this calculation is capped. From the current ceiling of R17,712 a month, the most you can be charged is R177.12 (South Africa: Increase to the UIF contribution ceiling — Bowmans, 2025).
How to check it
If you earn more than R17,712 a month, your UIF line should read exactly R177.12. If you earn less, it should be 1% of your salary. This is the easiest deduction on the whole payslip to verify, so it is a good early warning: if the UIF figure looks wrong, the rest of the payslip may have a data problem too.
Voluntary deductions
Below the statutory and pension lines sit the deductions you opted into. A union subscription is the common one for NAPTOSA members. You may also see a garnishee or maintenance order, a personal loan repayment, a funeral policy, or a medical aid gap-cover product.
These exist only because you gave written consent, or because a court ordered them (Basic Conditions of Employment Act 75 of 1997, section 34, 1997). That is the test for any line you do not recognise: there should be a signed form, a policy you took out, or a court order behind it. If there is none, the deduction may be unlawful and you should query it straight away.
Where to query an error
Work from the inside out. The first stop for any payslip query is your school's payroll contact or the institution's administrative clerk, who can pull your record and explain a specific line. If that does not resolve it, escalate to the salary or human-resources unit of the provincial education department, in writing, quoting the exact line, the rand amount, and the month.
Keep evidence. Save the payslip in question and the one before it. A specific query, such as "my GEPF line rose with no notch change", is resolved far faster than a general "my pay looks wrong".
If the deduction relates to a medical scheme, GEPF benefits, or a tax matter, the relevant body, GEMS, the GEPF, or SARS, can confirm the correct figure. For anything that touches your conditions of employment or a deduction you never authorised, your union can advise and, where needed, represent you.
FAQ
Why is my net pay so much lower than my salary scale notch?
The notch is your gross salary. Your net pay is what remains after GEPF pension, PAYE income tax, UIF, medical aid, and any voluntary deductions come off. On a state educator's payslip those lines together can take a substantial share of the gross, which is normal.
What is the difference between a statutory and a voluntary deduction?
A statutory deduction is required by law and you cannot opt out, such as PAYE and UIF. A voluntary deduction is one you agreed to in writing, such as a union subscription or a funeral policy. Your employer may only deduct money for a reason the law allows or that you consented to (BCEA 75 of 1997, section 34, 1997).
Did the GEPF contribution rate change recently?
No. Members contribute 7.5% of pensionable salary and the rate has not changed. The rand amount on your payslip rises when your pensionable salary rises, for example after a notch progression or a cost-of-living adjustment (GEPF — Employer Contributions, 2026).
How do I check if my UIF deduction is correct?
If you earn more than R17,712 a month, your UIF line should be exactly R177.12. If you earn less, it should be 1% of your monthly salary (South Africa: UIF contribution ceiling — Bowmans, 2025).
Who do I contact first about a payslip error?
Start with your school's payroll contact or administrative clerk, then escalate in writing to the provincial education department's salary unit if it is not resolved. Quote the exact line, the rand amount, and the month, and keep a copy of the payslip.
Need help with this? NAPTOSA members can get advice and representation. Contact the Western Cape office or join NAPTOSA.