Book out salary=>                                                                                                                                     
+ salary expense: employee gross R5500                                                                                                                
                                                                                                                                                      
+ salary expense: tax uif R55: employer contribution                                                                                                  
+ salary expense: tax sdl R55: employer contribution                                                                                                  
- sars uif liability R55 : employer contribution                                                                                                      
- sars sdl liability R55 : employer contribution                                                                                                      
                                                                                                                                                      
- sars paye liability R389.01: collected on behalf of sars                                                                                            
- sars uif liability R55 : employee contribution                                                                                                      
                                                                                                                                                      
- employee liability: R5055.99                                                                                                                        
                                                                                                                                                      
                                                                                                                                                      
Pay salary=>                                                                                                                                          
- bank asset: R5055.99                                                                                                                                
+ employee liability: R5055.99                                                                                                                        
                                                                                                                                                      
Pay sars=>                                                                                                                                            
- bank asset: R554.01                                                                                                                                 
+ sars paye liability: R389.01                                                                                                                        
+ sars uif liability: R55                                                                                                                             
+ sars sdl liability: R55