Employer Salaries & Payroll Self-Study Package

SKU 00367
R1 800.00
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Employer Salaries & Payroll Self-Study Package
Product Details

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)