About this Course

Calculating employees’ tax correctly is one of the most technically demanding responsibilities in South African payroll. From annualising income for new starters to valuing fringe benefits, applying travel allowance rules, deducting retirement contributions within legislative limits and processing termination payments through SARS directives — each element carries its own rules, its own IRP5 codes and its own consequences when applied incorrectly.

This course builds that calculation competence from the ground up. Across 10 structured modules, you will master the complete PAYE pipeline — the monthly annualisation method, fringe benefit valuation, the 80/20 travel allowance rule, the retirement deduction cap, medical scheme tax credits, UIF and SDL, and the full EMP201-to-EMP501 compliance cycle. Every module is built around 2026 tax tables, current SARS rules and step-by-step worked examples you can apply directly in your payroll system.

Designed for practitioners who need precision, not just theory, this course equips you to calculate every payroll element accurately — and to explain your workings when SARS, auditors or employees ask.

Learning Objectives

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

• Apply the monthly PAYE annualisation pipeline from gross remuneration to net PAYE due, including correct application of tax brackets, rebates and medical credits.
• Calculate PAYE correctly for employees with fringe benefits such as company cars, low-interest loans, employer-provided accommodation, and employer medical contributions.
• Process fixed travel allowances and reimbursive travel using the 80/20 rule and the 2026 prescribed rate, and code amounts correctly across IRP5 codes 3701–3722.
• Apply the annual-equivalent method to partial-period employees and use the comparison method to tax annual payments, bonuses and back pay accurately.
• Determine the allowable retirement fund deduction under the 27.5% / R350 000 cap and handle deemed employee contributions arising from employer fringe benefits.
• Calculate and apply Medical Scheme Fees Tax Credits correctly and distinguish between fringe-benefit treatment and MTC relief.
• Compute UIF and SDL contributions, apply the monthly ceiling, identify excluded employees, and complete the EMP201 return accurately.
• Process termination payments — including severance benefits, arbitration awards and back pay — using the correct SARS directive process and lump-sum tax tables.
• Execute the month-end and year-end payroll close, reconcile the EMP501, and generate compliant IRP5/IT3(a) certificates using correct 2026 source codes.
• Maintain the payroll audit trail, apply internal controls, and retain records in line with SARS retention requirements.

Course Delivery, Duration and Effort

SA Accounting Academy delivers this online short learning programme. This course is divided into 10 modules. 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: Payroll Foundations – The Building Blocks
• Module 2: Monthly PAYE Method
• Module 3: Annual Equivalent & Irregular Pay
• Module 4: Travel Allowances & Reimbursements
• Module 5: Fringe Benefits in Practice
• Module 6: Retirement Fund Deductions (27.5% / R350k)
• Module 7: Medical Scheme Fees Tax Credits (MTC)
• Module 8: UIF & SDL — Who, What, How Much
• Module 9: Terminations, Awards & SARS Directives
• Module 10: Month-End to Year-End: EMP201, EMP501, IRP5 Coding & Controls

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 Options

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

• R 590.00

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