Overview of Payroll in South Africa 2021

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in South Africa and need to have an understanding of the legislative and legal requirements involved.

Learning Hours 3
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An Introduction to Overview of Payroll in South Africa 2021

  • Overview
  • The Payroll Environment

Payroll Administration

  • What is Payroll?
  • Payroll Administrator Role
  • The retention of documentation
  • Recording & Validating Employee Records

The Basic Conditions of Employment ACT (BCEA)

  • BCEA
  • Application of the Act
  • Provisions in Contract of Employment

Working Hours

  • Working Time and Rules
  • Ordinary Working Hours
  • Meal Interval
  • Overtime
  • Calculation of overtime pay
  • Daily and weekly rest periods
  • Work on Sunday
  • Nigh work
  • Public Holiday

Leave

  • Annual Leave
  • Sick Leave
  • Maternity Leave
  • Family Responsibility Leave
  • Parental Leave
  • Adoption Leave
  • Commissioning Parental Leave

Particulars of Employment

  • Written particulars of employment
  • Keeping of records
  • Payment of remuneration
  • Information about remuneration
  • Deductions from remuneration

Termination of Employment

  • Notice Period
  • Payments upon Termination
  • Severance Pa
  • Certificate of Service

Income Tax

  • Income tax Act
  • Calculation of Nett Remuneration
  • Taxable Earnings
  • Taxable Fringe Benefits
  • Payment of Contributions
  • EMP201 Declaration
  • IRP5/IT3 (a) Tax
  • EMP501: Employer Reconciliation Declaration

Skills Development Act

  • Skills Development Levies Act
  • SDL, Components excluded
  • Calculation of Levies
  • SDL Calculation Case Study
  • Grants

Occupational Injuries and Diseases Act

  • Included Employees
  • Excluded Employees
  • Assessment
  • OID Limit
  • Included Earnings
  • Reporting
  • Return of Earnings