About this Course

South African payroll goes far beyond processing a monthly salary. Employees receive termination packages, CCMA awards, restraint of trade payments, backdated increases and a range of allowances, deductions and benefits — each with its own rules under the Income Tax Act, the Basic Conditions of Employment Act and SARS guidelines. Getting these transactions wrong exposes employers to penalties, employee disputes and costly payroll corrections.

This short course is designed to close that knowledge gap. Across 15 focused modules, you will work through the specific payroll transactions that trip up even experienced practitioners — from pro rata annualisation and balance of remuneration calculations to severance benefits, arbitration awards, leave pay, overtime, bonuses, variable remuneration, bursaries, donations and exemptions. Every module is grounded in current legislation and built around worked examples, case studies and practical payroll scenarios drawn from real workplace situations.

Whether you process payroll daily or advise clients on PAYE compliance, this course gives you the technical foundation and practical confidence to handle each transaction correctly — the first time.

Learning Objectives

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

• Apply the annual equivalent (pro rata) calculation correctly to ensure PAYE is determined on the correct annualised income for employees who work for part of a tax year.
• Determine the balance of remuneration by correctly identifying and applying all allowable deductions, including retirement fund contributions, travel allowances and approved donations.
• Calculate and process severance benefits using the retirement lump sum tax tables, apply for SARS directives and recognise the R500,000 lifetime exemption and its interaction with prior lump sum benefits.
• Process backdated (antedated) salaries in compliance with SARS requirements by spreading the adjustment over the affected periods rather than taxing it as a lump sum in the current month.
• Identify and correctly handle arbitration awards in payroll, distinguishing between back pay and compensation awards and applying the appropriate PAYE treatment to each.
• Calculate leave pay, overtime, salary advances and bonus payments accurately and apply the correct PAYE, UIF and SDL treatment in the month of payment.
• Apply the correct payroll and PAYE treatment to restraint of trade payments, distinguishing them from severance benefits and variable remuneration.
• Process variable remuneration accurately, apply Section 7B rules where applicable and distinguish between performance-based pay and fixed remuneration elements.
• Identify exempt income and allowances, process bursaries and payroll-managed donations correctly and ensure PAYE is calculated only on the taxable portion of each remuneration element.
• Maintain accurate payroll records, apply correct IRP5 source codes across all unique transaction types and ensure full compliance with SARS, the Income Tax Act and the BCEA.

Course Delivery, Duration and Effort

SA Accounting Academy delivers this online short learning programme. This course is divided into 15 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: Annual Equivalent Calculation (Pro Rata)
• Module 2: Deduction to Determine Balance of Remuneration
• Module 3: Donations to the Solidarity Fund
• Module 4: Arbitration Awards
• Module 5: Severance Benefits
• Module 6: Backdated (Antedated) Salaries
• Module 7: Restraint of Trade
• Module 8: Leave Pay
• Module 9: Advance Salary
• Module 10: Overtime
• Module 11: Bonus
• Module 12: Variable Remuneration
• Module 13: Exemptions
• Module 14: Bursaries (School Fees)
• Module 15: Donations

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