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. 

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

For more information on what will be covered in the curriculum please download the prospectus.

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 590.00 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 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