About this Course

The Short Course in Calculating Employees' Tax (PAYE) is a comprehensive and practical programme designed to equip learners with the technical knowledge and applied skills required to accurately calculate, administer and comply with payroll taxes in South Africa.

Employees' tax (PAYE) is one of the most significant components of the South African tax system, functioning as a withholding mechanism through which employers deduct income tax on behalf of employees. This course provides a deep understanding of the legislative framework, calculation methodologies, and compliance obligations required by SARS.

Through a structured and practical approach, learners will explore how remuneration is defined, how PAYE is calculated, and how it integrates with other statutory deductions such as UIF and SDL. The course also addresses real-world complexities such as multiple employers, variable income, fringe benefits and tax directives.

By the end of the programme, participants will be able to confidently perform payroll tax calculations, ensure compliance, and manage payroll-related risks within an organisation.

Learning Objectives

After successful completion of this course, you should be able to demonstrate the following competencies:

• Understanding of the PAYE System: Explain the role of employees' tax as a withholding mechanism, its legislative foundation under the Fourth Schedule of the Income Tax Act, and the employer's obligations as a SARS withholding agent.
• Employee and Employer Classification: Correctly identify who qualifies as an 'employee' and 'employer' for PAYE purposes, including the distinction between employees, independent contractors, labour brokers, and personal service providers.
• Standard and Non-Standard Employment: Apply appropriate PAYE calculation methods to both standard (fixed salary) and non-standard (commission, variable, casual, seasonal) employment arrangements, including annualisation techniques.
• Calculation of Balance of Remuneration: Perform the full step-by-step calculation of PAYE from gross remuneration through to monthly deduction, including identification of taxable components, pension deductions, rebates, and medical scheme fee credits.
• Multiple Employer Scenarios: Apply the primary and secondary employer rules, including the correct application of rebates and the use of SARS tax directives to prevent over- or under-deduction.
• Employment Tax Incentive (ETI): Calculate the ETI for qualifying employees during the first and second 12-month periods, apply the sliding scale, and correctly offset the incentive against PAYE liability on the EMP201.
• UIF Contributions: Calculate employee and employer UIF contributions, apply the remuneration ceiling, identify excluded employees and income types, and integrate UIF into the monthly EMP201 submission.
• SDL Contributions: Determine SDL liability, calculate the 1% levy on SDL-liable remuneration, distinguish included and excluded income elements, and understand the grant recoupment mechanism through SETAs.
• Compliance and Record-Keeping: Meet PAYE, UIF, and SDL reporting obligations through correct completion of EMP201, EMP501, and IRP5/IT3(a) certificates, and understand the penalties for non-compliance under the Tax Administration Act.
• Practical Application: Apply theoretical knowledge to real-world payroll scenarios, including complex remuneration structures, fringe benefits, lump-sum payments, and year-end reconciliations.

Course Delivery, Duration and Effort

SA Accounting Academy delivers this online short learning programme. This course is divided into 8 chapters. In this way, you can maintain a work-life balance while studying a just-in-time course to upskill yourself. The required effort is 3 to 6 hours per week.

Is this for you?

This course is ideally suited for payroll administrators, HR professionals, bookkeepers, accountants, tax practitioners and business owners who are required to calculate and manage employees' tax obligations. It is particularly valuable for:

• Payroll clerks and administrators who process monthly payroll.
• HR managers and practitioners responsible for employee compensation.
• Bookkeepers and accountants who assist clients with PAYE compliance.
• Tax practitioners who advise employers on their withholding obligations.
• Small business owners and entrepreneurs who manage their own payroll.
• Financial managers and compliance officers overseeing payroll processes.

Lecturer

Ruzel van Jaarsveld

Ruzel van Jaarsveld is a finance professional, business consultant and learning specialist with over 28 years of experience across bookkeeping, payroll, VAT, PAYE, management accounts, eFiling and Human Resources. As a qualified Skills Development Facilitator and experienced Financial Facilitator, she has designed and delivered practical financial workshops nationally for entrepreneurs, business owners and corporate finance teams, and is recognised for her ability to translate complex financial concepts into clear, actionable guidance.

Her areas of focus include tax optimisation, business development and online sales and marketing. Ruzel combines technical expertise with a practical, client-centred approach, making her a trusted resource for individuals and organisations seeking confident, solutions-focused financial support.

Prerequisites / Admission Requirements

This course is open to any person who works in, or intends to work in, a payroll, HR, accounting, or tax environment. The following are recommended prerequisites:

· Basic understanding of the South African income tax system.

· Familiarity with general payroll concepts (advantageous but not required).

· Ability to work with basic calculations and financial figures.

· Access to a computer with internet connectivity for online learning.

Assessments

This course includes formative assessments to test your knowledge throughout the modules. Learners must achieve all competencies of the course.

Assessment and Certification

On successful completion (i.e., competence in all modules) of this course the learners will be awarded:

• Certificate of Completion from SA Accounting Academy

Curriculum

Modules:

• Module 1: What is Employees' Tax
• Module 2: What if an Employee Works for More Than One Employer?
• Module 3: What is an Employee and Employer?
• Module 4: Standard Employment and Non-Standard Employment
• Module 5: The Employment Tax Incentive Act, 2013
• Module 6: How to Calculate the Balance of Remuneration and PAYE
• Module 7: Calculating UIF
• Module 8: Calculating SDL

Module 1: What is Employees' Tax

Overview:

This foundational chapter introduces the concept of employees' tax (PAYE) as a withholding mechanism within the South African tax system. Learners will understand the policy rationale behind PAYE, the legislative framework governing it and the employer's role as a SARS withholding agent. The chapter also covers key administrative instruments such as the EMP201, EMP501, and IRP5/IT3(a) certificates.

Learning objectives:

• Explain the purpose and policy rationale of the PAYE system in South Africa.
• Identify the primary legislation governing employees' tax (Fourth Schedule of the Income Tax Act 58 of 1962).
• Describe the employer's statutory obligations as a withholding agent.
• Understand the consequences of non-compliance, including penalties, interest, and personal liability.
• Describe the EMP201, EMP501, and IRP5/IT3(a) administrative instruments.
• Explain how PAYE integrates with UIF and SDL on the monthly EMP201 return

Content:

• Setting the Scene: Why Employees' Tax Matters
• The Legislative Foundation
• Historical Perspective: How PAYE Came to Be
• The Employer's Role as Withholding Agent
• Practical Example: Quantifying the Impact
• Risks and Consequences of Non-Compliance
• Administrative Instruments: EMP201, EMP501 and IRP5/IT3(a)
• Integration with Other Payroll Levies (UIF and SDL)
• Importance of Up-to-Date Payroll Systems
• Broader Economic Significance

Module 2: What if an Employee Works for More Than One Employer?

Overview:

In today's flexible labour market, many individuals work for more than one employer simultaneously. This chapter addresses the unique PAYE challenges that arise in multiple employer scenarios, including the primary and secondary employer rules, the risk of over- or under-deduction, and the use of SARS tax directives to manage these risks.

Learning objectives:

• Apply the primary and secondary employer rules for PAYE purposes.
• Correctly apply rebates to one employer only and prevent duplicate application.
• Calculate PAYE in multiple employer scenarios with and without a tax directive.
• Explain how SARS directives assist in preventing significant under- or over-deduction.
• Handle multiple employers with irregular income and annualisation requirements.
• Understand how multiple IRP5 certificates are issued and reconciled at year-end.

Content:

• The Legislative Framework: Paragraph 9 of the Fourth Schedule
• The Concept of the Primary Employer
• Risks of Incorrect Primary Employer Allocation
• SARS Tax Directives: When and How to Apply
• Worked Example: Two Employers Without Directive
• Worked Example: Directive in Place
• Multiple Employers with Irregular Income
• Directors' Fees from Multiple Companies
• Compliance and Administrative Considerations
• Cash Flow Planning for Employees
• Integration with IRP5 Certificates
• International Considerations

Module 3: What is an Employee and Employer?

Overview:

One of the most critical questions in payroll compliance is the correct classification of workers. This chapter explores the legislative definitions of 'employee' and 'employer', the common law dominant impression test, the statutory tests under the Fourth Schedule, and the treatment of labour brokers, personal service providers, directors and household employers.

Learning objectives:

• Apply the legislative definition of 'employee' and 'employer' under the Fourth Schedule.
• Distinguish between employees and independent contractors using the dominant impression test.
• Apply the statutory hours test and place of work/control test to determine employment status.
• Explain the treatment of labour broker employees and personal service providers for PAYE.
• Understand the PAYE obligations relating to directors and household employers.
• Implement a compliance risk management process for worker status determination.

Content:

• The Legislative Definition of 'Employee'
• The Legislative Definition of 'Employer'
• The Employee vs Independent Contractor Distinction
• The Common Law Dominant Impression Test
• Statutory Tests: Hours Test and Place of Work/Control Test
• Practical Examples: True Employee, Independent Contractor and Grey Area
• Labour Broker Employees and Personal Service Providers
• Directors and Members of Close Corporations
• Household Employers and Domestic Workers
• Compliance Risk Management and Status Determination
• Global Mobility and Cross-Border Employment

Module 4: Standard Employment and Non-Standard Employment

Overview:

This chapter distinguishes between standard (fixed salary) and non-standard (variable, commission, casual, seasonal) employment and explains how PAYE is correctly calculated for each. The annualisation technique is explored in detail, together with the cumulative calculation method and directive-based withholding for complex remuneration structures.

Learning objectives:

• Calculate PAYE for standard (fixed salary) employees using the basic step-by-step process.
• Apply the annualisation technique to variable and commission-based income.
• Determine PAYE for fixed-term, casual, and seasonal employees.
• Apply the cumulative year-to-date calculation method for variable income earners.
• Correctly treat fringe benefits and allowances in non-standard remuneration packages.
• Identify and address common PAYE calculation pitfalls in non-standard employment.

Content:

• Defining Standard Employment
• Defining Non-Standard Employment
• Annualisation of Variable Income
• Casual Employees and Lump-Sum Payments
• Fixed-Term Contracts
• Directors and Variable Remuneration
• Fringe Benefits and Non-Standard Pay
• Seasonal and Agricultural Workers
• Hybrid and Gig Economy Workers
• Special Payroll Techniques: Cumulative Method and Directive-Based Withholding
• Common Pitfalls in Non-Standard PAYE Calculations

Module 5: The Employment Tax Incentive Act, 2013

Overview:

The Employment Tax Incentive (ETI) is one of South Africa's most important fiscal tools for reducing youth unemployment. This chapter covers the full ETI calculation framework, qualifying criteria for employers and employees, the sliding scale for the first and second 12-month periods, anti-avoidance provisions, and the mechanics of claiming ETI on the EMP201.

Learning objectives:

• Explain the policy objective and mechanism of the Employment Tax Incentive Act, 2013.
• Determine whether an employer and employee qualify for ETI.
• Calculate the ETI amount for the first and second 12-month employment periods using the sliding scale.
• Apply the phase-out range calculation for employees earning between R4,501 and R6,500.
• Correctly offset the ETI against PAYE liability on the EMP201 and carry forward excess amounts.
• Identify anti-avoidance provisions and maintain required compliance records.

Content:

• Policy Objectives and Legislative Background
• Overview of the ETI Mechanism
• Who Qualifies as an Employer?
• Who Qualifies as an Employee?
• Duration of the Incentive: The 24-Month Period
• ETI Calculation: First 12 Months (Sliding Scale)
• ETI Calculation: Second 12 Months (Halved Incentive)
• Worked Example: First-Year Employee
• Worked Example: Phase-Out Range
• Special Economic Zones and Expanded ETI Eligibility
• Compliance and Record-Keeping
• Anti-Avoidance Measures
• Interaction with Other Payroll Components
• Complex Scenario: Multiple Qualifying Employees

Module 6: How to Calculate the Balance of Remuneration and PAYE

Overview:

This is the most technically detailed chapter in the course. It takes learners through the complete PAYE calculation process: from determining gross remuneration and identifying excluded elements, through pension deductions, annualisation, tax table application, rebates, and medical scheme fee credits, to arriving at the final monthly PAYE deduction.

Learning objectives:

• Identify all taxable components of gross remuneration including fringe benefits and allowances.
• Apply pension, provident, and retirement annuity contribution deductions (the 27.5% rule).
• Correctly annualise monthly remuneration and apply the SARS annual tax table.
• Deduct applicable rebates (primary, secondary, tertiary) and medical scheme fee credits.
• De-annualise to arrive at the correct monthly PAYE deduction.
• Apply the cumulative year-to-date method for bonus months and variable remuneration.
• Calculate PAYE on lump-sum payments using the SARS lump-sum tax tables.

Content:

• Step 1: Determine Gross Remuneration
• Step 2: Deduct Excluded Elements
• Step 3: Deduct Pension, Provident, and RA Contributions (27.5% Rule)
• Step 4: Annualise Taxable Remuneration
• Step 5: Apply the SARS Annual Tax Table
• Step 6: Deduct Rebates (Primary, Secondary, Tertiary)
• Step 7: De-annualise to Monthly PAYE
• Medical Scheme Fees Tax Credits
• Cumulative Basis and Mid-Year Adjustments
• Treatment of Lump-Sum Payments
• SARS Directives and Special Cases
• Year-End Reconciliation
• Penalties for Incorrect Deduction

Module 7: Calculating UIF

Overview:

This chapter covers the Unemployment Insurance Fund (UIF), governed by the Unemployment Insurance Contributions Act, 2002 and the Unemployment Insurance Act, 2001. Learners will understand the contribution rates, remuneration ceiling, exclusions, and reporting obligations. Practical worked examples are included for employees above and below the ceiling.

Learning objectives:

• Identify contributors and employers for UIF purposes and apply the correct exclusions.
• Calculate employee and employer UIF contributions and apply the monthly remuneration ceiling.
• Distinguish between UIF-liable and UIF-exempt income types.
• Handle mid-month terminations, part-time employees, and multiple employer scenarios.
• Declare UIF correctly on the monthly EMP201 return and reconcile on the EMP501.
• Understand the UIF benefits available to contributing employees.

Content:

• Introduction and Policy Purpose of UIF
• Legislative Framework: UIF Contributions Act and UIF Act
• Contributors and Employers: Definitions
• Exclusions from UIF
• The UIF Contribution Rate (1% + 1%)
• The UIF Remuneration Ceiling
• Calculating UIF Contributions: Worked Examples
• What Counts as UIF Remuneration: Inclusions and Exclusions
• Mid-Month Termination or Engagement
• Multiple Employers and UIF
• Reporting and Payment via EMP201
• Annual Reconciliation and EMP501
• UIF Credits and Benefits Available to Employees

Module 8: Calculating SDL

Overview:

This final chapter covers the Skills Development Levy (SDL), governed by the Skills Development Levies Act, 1999. Learners will understand who must pay SDL, how to calculate the levy, what remuneration is included and excluded, and how employers can recoup a portion of their SDL payments through mandatory and discretionary SETA grants. The chapter concludes with a comprehensive comparison table of PAYE, UIF, and SDL treatment across common income elements.

Learning objectives:

• Determine whether an employer is liable for SDL based on the R500,000 annual payroll threshold.
• Calculate the 1% SDL levy on all SDL-liable remuneration components.
• Distinguish between SDL-liable and SDL-exempt income types.
• Understand the interaction between SDL, PAYE, and UIF on the monthly EMP201.
• Apply the SETA grant recoupment mechanism (mandatory and discretionary grants).
• Use the full PAYE/UIF/SDL comparison table to correctly configure payroll systems.

Content:

• Introduction and Policy Purpose of SDL
• Legislative Framework: Skills Development Levies Act, 1999
• Who Must Pay SDL? The R500,000 Annual Payroll Threshold
• Exempt Employers
• The SDL Rate (1%) and SDL Remuneration Definition
• Practical Calculation Steps
• Worked Examples: Small Payroll, Standard Payroll, Excluded Components
• SDL in Relation to SETA Grants
• SDL for Part-Time, Non-Standard, and Multiple PAYE Registration Employers
• Interaction with UIF and PAYE on the EMP201
• Record-Keeping, Compliance, and Penalties
• Full Comparison Table: PAYE, UIF, and SDL on Common Income Elements

About SA Accounting Academy

The SA Accounting Academy is an accredited private QCTO, SAICA - AT(SA) and ICB qualifications provider. We are committed to providing our students with the highest quality training and support, to ensure that your skills and knowledge are up to date and ready to face the challenges of the modern workplace. Qualifications and courses delivered are designed to ensure that you reach your professional goals and advance your career. With our experienced faculty, staff, and resources, you can be confident that you will receive the highest quality of training.

SAAA is a Level 2 B-BBEE contributor, with 125% procurement recognition. Training spend on certain solutions can be allocated against the Skills Development element of the B-BBEE Scorecard through accredited and nonaccredited training or claimed through SETA grants. In addition, 25% of your Skills Expenditure can be claimed on non-accredited training or courses.

Course Fees

Invest in your future with our comprehensive course. Our fee is an all-inclusive investment in your future.

The course fee is R 9 240.00 and consists of:

Educational Resources

• Online Materials: Access a wealth of online resources, from e-books to tutorial videos, enhancing your learning experience.

Learning Support

• Facilitation: Benefit from expert-led facilitation sessions that offer personalised guidance, addressing individual queries and ensuring a thorough understanding of the subject matter.
• Formative Assessments: Reinforce your understanding with assessments on different topics.
• Learner Forum: Engage in meaningful peer-to-peer interactions through our dedicated learner forum. Share insights, ask questions, and collaborate on projects to enhance your learning experience.
• Continuous Support: Our dedicated team is always on standby to assist with any academic or administrative queries, ensuring a smooth learning process.

Flexibility and Convenience

• Study Online: Complete your course and take your assessments online, giving you the freedom to learn from anywhere.

Payment Methods

Debit / Credit Card or Instant EFT

You can pay directly on our website for an easy, secure, and instant transaction. During promotional periods, customers can take advantage of additional savings. This is the fastest and most efficient option, saving both time and money.

EFT / Bank Deposit

You can make a payment directly into our bank account using your Online Banking App, Online Banking services, or by visiting your local bank branch.

Your Company / Employer

It may be beneficial for your company to invest in training for its staff members. As there are financial and tax advantages for doing so, please speak with your employer or Training / HR manager about the possibility of paying for this training.

Third Party

If you have someone who is willing to pay for your studies, such as a parent or relative, they can either log in and pay on our website or they can pay via any of the payment options above on your behalf.

Payment Options

Option 1: Once off payment (application fee is included in this price)

• R 9 240.00

Option 2: Monthly Debit Order

• R 3 080.00 (Monthly Debit Order for 3 Months)

Payment Terms

Payments

• Minimum payments must be made via direct EFT or credit card before a course starts.
• Full payment is required before the start date.
• For debit order plans, the first payment is due on the start date.
• Access to content will be denied if payment terms are not followed.

Cancellations

• Written notice is required for cancellations.
• Cancellation fees vary based on the timing of the cancellation relative to the course start date:
  • No fee if cancelled more than 10 working days prior.
  • 100% fee if cancelled less than 10 working days prior.
• Non-refundable items include course application fees and modules that were accessed.

General Terms

• The application fee, if any, is non-refundable.
• Continuous access to the content is dependent upon adherence to the payment terms and conditions.

Corporate Training Solutions

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.

Interested in a bespoke corporate training experience? Reach out to us at corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.

Contact Us

Ready to elevate your expertise? Enrol now and embark on a transformative learning journey with SA Accounting Academy.

Have any questions or need any assistance? Contact us today!

• Online chat through our website https://accountingacademy.co.za
• WhatsApp: Start chatting (+27635026114)
• Phone: 010 593 0466
• E-mail: support@accountingacademy.co.za

To register for this course: click here.