Employer Salaries & Payroll Self-Study Package
Managing payroll effectively is essential for every employer to ensure compliance with tax regulations and labor laws while maintaining employee satisfaction. Our Employer Salaries & Payroll Self-Study Package provides a comprehensive guide to understanding payroll processes, employer obligations, and tax implications.
Designed for business owners, HR professionals, and accountants, this self-paced study package offers clear explanations and real-world examples to help you navigate payroll with confidence.
The following self-study courses are included in this package:
Module 1: Payroll
- Definitions
- Tax Tables, Rates & Rebates
- Exemptions - Individuals
- Deductions - Employees
- Deductions - Retirement
- Fringe Benefits
- Subsistence Allowance
- Travel Allowance
- Deductions - Travel Expense
- Youth Employment Incentive (ETI)
- Relocation of Employee
- Wear & Tear Allowance
- Skills Development Levy
- IRP5 and IT3 Certificates - Source Codes
- Bursaries / Tuition Fees
- Independent Contractors
- Salary Sacrifice
- Medical Aid Rebates
- Retirement / Pension / Provident Fund Contributions
Module 2: Employer Insights: Employment Tax Incentives
- Brief background on the Incentive and the reasoning behind it
- Criteria to meet in order to qualify for the Incentive
- Qualifying employers
- Qualifying employees
- Remuneration requirements
- Disqualification
- Determining the amount of Incentive to claim for the relevant period
- Claiming the Incentive for the relevant period
- Roll-over of amounts
- Reimbursements
- Penalties related to the Incentive
Module 3: Employer Insights: UIF, SDL & Compensation Fund
- UIF:
- Registering as an employer
- Contributions to be made
- Unemployment benefits provided by the fund, including the calculation thereof and the claim process
- Declaration and reporting responsibilities
- SDL:
- Brief background to the Skills Development Fund and the SETA’s
- Learnership agreements and skills programmes
- Registering as an employer
- Levies to be paid
- Refunds
- Declaration and reporting responsibilities
- Compensation Fund:
- Registering as an employer
- Levies to be paid
- When is an employee entitled to compensation from the fund and what is covered by the fund
- Claims process
- Declaration and reporting responsibilities
Module 4: Fringe Benefits & Tax
- Free/cheap assets
- Right of use of an asset
- Right of use of a motor vehicle
- Meals, refreshments
- Residential accommodation
- Free or cheap services
- Benefits in respect of loans
- Benefit funds
- Medical expenses
- Insurance policies
- Retirement funds
- Payment of employees’ debt
- Allowances
- Transport allowance
- Travel allowance
- Subsistence allowance
Module 5: Personal & Company Income Tax for Beginners
- 2021 Budget Highlights (2022 Tax Year)
- The Tax Framework (corporate taxpayers & individual taxpayers)
- Exempt Income
- Tax Free Investment
- Dividends Tax (S64 of the Income Tax Act)
- Rebates
- Tax Thresholds
- Tax treatment of the varying classes of taxpayers:
- Sole Proprietors and Partnerships
- Close Corporations and PTY LTD Companies
- Trusts
- Micro Business – Turnover Tax
- Small Business Corporations (SBC)
- Independent Contractors
- Personal Service Providers
- Revenue Deductions
- Capital Allowances
- Schedule of W&T Allowances
- Taxable Income and Accounting Income
- Working from Home
- Capital Gains Tax (CGT) – the basics
- Provisional Tax – the basics
Module 6: SARS EMP501 Annual Submission
- Reconciling salaries & wages on excel
- Using payslips as source documents to prepare the interim submission
- Using payroll report from payroll system to import into Easyfile
- Preparing payslips manually for staff if a payroll system is not used
- How to download Easyfile and how to use it – for 50 employees and more
- How to use E-filing to submit EMP501 – for less than 50 employees
- Source Codes
- Preparing IRP5’s and IT3’s on Easyfile and E-Filing
- Printing reports and backing up data
All Included:
- Video presented courses
- Downloadable course material
- Certificate of training
- Optional assessments
- SAICA, SAIBA, ACCA, IACSA, IRBA, SAIT Accredited - 24 verifiable CPD hours (4 per session)

