My calculations for your employee (who I assume is paid monthly):

Employee taxable income (before med aid rebate) is 6966.67 per month (72 + 11.6 divided by 12).

PAYE on that according to the monthly tables is R248

Against this, he claims the primary medical aid rebate (code 4116) of R242

Thus you deduct an almighty R6 per month in PAYE and R139 per month in UIF (half him and half you).

This is what I would do...