Given Jenny's annual taxable income of **R311,592**, we can now determine her monthly income tax deduction using the SARS – Personal Income Tax Tariffs for the financial year 2022–2023.

### 2.1.3 Calculation of Jenny’s Monthly Income Tax Deduction

1. **Identify the Income Bracket:**

   Jenny's taxable income of **R311,592** falls within the bracket **R321,601 - R448,700** in the tax table.

   According to the tax table:
   - **R321,601 - R448,700** bracket: **R58,289** + **26%** of taxable income above **R321,600**.

   Since Jenny's income is **R311,592**, she actually falls within the **R226,001 - R353,100** bracket:

   - **R226,001 - R353,100** bracket: **R40,434** + **26%** of taxable income above **R226,000**.

2. **Calculate the Tax:**

   \[
   \text{Tax Payable} = R40,434 + 26\% \times (\text{R311,592} - \text{R226,000})
   \]
   \[
   \text{Tax Payable} = R40,434 + 0.26 \times R85,592
   \]
   \[
   \text{Tax Payable} = R40,434 + R22,254
   \]
   \[
   \text{Tax Payable} = R62,688 \text{ per annum}
   \]

3. **Subtract any Tax Rebates:**
   
   Since Jenny is younger than 65, the primary tax rebate of **R16,425** applies.

   \[
   \text{Tax Payable after Rebate} = R62,688 - R16,425 = R46,263
   \]

4. **Calculate the Monthly Tax Deduction:**
   
   \[
   \text{Monthly Tax Deduction} = \frac{R46,263}{12} = R3,855.25
   \]

Jenny’s monthly income tax deduction is **R3,855.25**.

---

Would you like to proceed with question 2.1.4 or need further details? 

### Related Questions:

1. What impact does tax rebate have on Jenny's overall annual tax payable?
2. How would Jenny's monthly tax deduction change if she was in a higher income bracket?
3. How do changes in income brackets affect annual tax payable?
4. What if Jenny had additional deductions such as retirement contributions?
5. How does the tax system differ for individuals above 65 years of age?
6. What are the effects of rebates on taxable income over R500,000?
7. Can Jenny reduce her taxable income through other means, such as donations?
8. What are the implications of underestimating tax deductions on monthly cash flow?

### Tip:
Always verify the tax rebate applicable to your specific age group when calculating income tax to ensure you're taking full advantage of tax reliefs.

Learn how to calculate Jenny's monthly income tax deduction based on her annual taxable income of R311,592. Detailed steps include determining tax brackets, applying tax formulas, and subtracting applicable tax rebates. Useful for understanding personal income tax calculations in South Africa.

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