Payroll Administration - Programme Content

Section 1

1.1 Introduction.
1.2 Legislation.
1.3 Employee Classification.
1.4 Employee Records.
1.5 Medical Aid Capping Schedule.
1.6 Time, Wage & Pay Registers.
1.7 Wage Calculations and Remuneration.

Section 2

2.1 Salary Structures.
2.2 Fringe Benefits and Allowances.
2.3 Salary Calculations & Remunerations.
2.4 Bonuses & Ad Hoc Payments.
2.5 Calculation of PAYE on Bonuses.

Section 3

3.1 EMP201 Returns.
3.2 Calculation of the Skills Development
3.3 Levies and UIF Levies.
3.4 The SITE/PAYE System.
3.5 Fiscal Year End Calculations.

Section 4

Test 1 on Sections 1 & 2.Audit of Schedules & Returns.

4.1 Salary & Wage Control Accounts.
4.2 Compensation for Occupational
4.3 Injuries & Diseases.

Section 5

Debriefing & Review of Test 1.

5.1 Leave, Notice & Severance Pay.
5.2 Fiscal Year End Reconciliations.
5.3 IRP5 and IT3(a) certificates.

Section 6

6.1 Test 2 on Sections 3 & 4.
6.2 Final Audit of Schedules and Returns.
6.3 Review of Computerized Payroll Systems available.

Section 7

De-briefing session to follow Test 2