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The 'payroll' tax applies at quick percentage of your working income - no brackets. Being an employee, you pay 6.2% of the working income for Social Security (only up to $106,800 income) and a single.45% of it for Medicare (no limit). Together they take an additional 7.65% of one's income. There's no tax threshold (or tax free) associated with income for this system.

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According for the contents of her assessment, she was required pay out for an extra R32000 (R=South African Rand or currency) on the surface of what she normally paid during prior years - give of take a pair of hundreds. After checking her documents, I asked her if she had earned any extra income different from her teaching and she said No!

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