MODULE 1: COMPANY COMPLIANCE

• Department of Labour – When and How to register and for what
• UI-8 – What this form is for and what to do with it
• UI-19 – What this form is for and what to do with it
• Staff Files – Relevant documents needed to keep in a staff file
• Staff Payslips – When to supply an employee with a payslip and what information is needed to include
• Salaries & Wages – How to calculate pro rata salary, bonus, leave and sick leave
• Staff Leave – How staff leave works and how to calculate unpaid leave
• Leave – How annual leave works and how to calculate to pay out
• CIPC – Annual return requirements and how to ensure that the company does not get deregistered because of failure to renew
• Personal Income Tax – The company’s responsibility in terms of staff personal income tax as well as informing staff of their responsibility to submit their own income tax
• Workmen’s Compensation – When to register for Workmen’s compensation, and how it works.
• PAYE, UIF & SDL – Relevant deductions from staff salaries and submissions to SARS. (EMP201 Submissions)
• IRP5’s and IT3’s – Issuing of IRP5’s and IT3’s and when required (EMP501)

MODULE 2: 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 3: PAYROLL ON EXCEL

• Monthly Payroll on Excel
  • PAYE
  • UIF
  • SDL
• Reconciling to the EMP201 and EMP501
• Tracking hours worked to calculate leave for first 6 months of employment
• Pro Rata Salary, Annual Leave and Sick Leave Calculations
• Submitting UIF manually
• Calculating ROE amounts using the excel spreadsheet

MODULE 4: EMPLOYER & EMPLOYEE: PAYE, UIF & SDL

• Registration of your entity with both SARS and The Department of Labour – the two are NOT the same
• How to calculate, submit and pay – and to who?
• When is an employer compelled to pay SDL?
• What tax relief systems are available to employers
• How to effectively use your SETA
• Introduction to Workmen’s Compensation and when is it compulsory to register

MODULE 5: HOW TO CALCULATE A REASONABLE TRAVEL ALLOWANCE

• Estimating a Travel Allowance for an Employee
• Establishing the Rate per Kilometer of the Vehicle
• Travel Allowance on Assessment – Source codes to use
• How to TAX a Travel Allowance and under which circumstances
• Employer reimburses the employee for business kilometers travelled in addition to granting a travel allowance
• Supporting Documents to retain

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 20 employees and more
• How to use E-filing to submit EMP501 – for less than 20 employees
• Source Codes
• Preparing IRP5’s and IT3’s on Easyfile and E-Filing
• Printing reports and backing up data

MODULE 7: SARS EMP501 INTERIM 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 20 employees and more
• How to use E-filing to submit EMP501 – for less than 20 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
• Optional assessment
• Certificate
• Verifiable CPD Points