SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Further Education and Training Certificate: Payroll Administration Services 
SAQA QUAL ID QUALIFICATION TITLE
93995  Further Education and Training Certificate: Payroll Administration Services 
ORIGINATOR
SGB Administration 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
The individual Primary or Delegated Quality Assurance Functionary for each Learning Programme recorded against this qualification is shown in the table at the end of this report.  SFAP - Sub-framework Assignment Pending 
QUALIFICATION TYPE FIELD SUBFIELD
Further Ed and Training Cert  Field 03 - Business, Commerce and Management Studies  Office Administration 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  161  Level 4  NQF Level 04  Regular-Unit Stds Based 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  SAQA 06120/18  2018-07-01  2021-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2022-06-30   2025-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This qualification does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:

Payroll is one of a series of accounting transactions dealing with the process of paying employees for services rendered. It does so after processing the various requirements for withholding of money from the employee for payment of payroll taxes insurance premiums, employee benefits, garnishments and other deductions. It is therefore the sum of all financial records of salaries, wages, bonuses and deductions.

This Qualification is therefore is intended to develop the appropriate knowledge and competencies required by a person who wishes to pursue a career in payroll or is currently employed as a payroll administrator. It is designed to be generic of nature in order to ensure that the learning is applicable across all business sectors, both public and private.

Recipients of this qualification will be able to:
  • Demonstrate professionalism in payroll administration.
  • Perform administration functions in a payroll context.
  • Process payroll.

    Rationale:

    This Qualification meets the needs of the learner and the sector by providing training standards against which payroll administrators can be trained and by supporting a well developed learning pathway. This Qualification meets the needs of society by providing persons who are competent in administering payroll thereby improving the efficiency and effectiveness of this service. People involved in payroll administration are known by such terms as payroll administrators, payroll clerks and wage and salary clerks.

    The majority of the learners attempting this qualification are likely to be persons who have qualified as organisational general administrative clerks who have shown interest in or have been identified to assist in payroll service delivery.

    Lower Level learning does occur in a set of payroll Unit Standards coupled to the Elective Component of the National Certificate: Business Administration Services, NQF Level 3. This Qualification is however the entry level qualification for payroll administrators. Further learning opportunities for the learner are accommodated in the National Diploma: Payroll Administration Services, NQF Level 5. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this Qualification are assumed to be competent in:
  • Communication at NQF Level 3.
  • Mathematical Literacy at NQF Level 3.
  • Computer Literacy at NQF Level 3.

    Recognition of Prior Learning:

    This Qualification makes the Recognition of Prior Learning possible, if the learner is able to demonstrate competence in the knowledge, skills, values and attitudes implicit in this Marketing Qualification. Recognition of Prior Learning will be done by means of an Integrated Assessment as mentioned in the previous paragraph.

    This Recognition of Prior Learning may allow:
  • For accelerated access to further learning.
  • Gaining of credits towards a unit standard.
  • For full or partial recognition of the Qualification.

    All recognition of Prior Learning is subject to quality assurance by the relevant accredited Education, Training, Quality, and Assurance Body and is conducted by a registered workplace assessor. Because the standards are only core and fundamental, these standards may have been acquired in a range of economic sectors and these will be recognizes as appropriate.

    Access to the Qualification:
  • Access to this Qualification is open, bearing in mind the Learning Assumed to be in Place. 

  • RECOGNISE PREVIOUS LEARNING? 

    QUALIFICATION RULES 
    The Qualification consists of a Fundamental, a Core and an Elective Component.

    To be awarded the Qualification learners are required to obtain a minimum of 161 credits as detailed below.

    Fundamental Component:

    The Fundamental Component consists of Unit Standards in:
  • Mathematical Literacy at Level 4 to the value of 16 credits.
  • Communication at Level 4 in a First South African Language to the value of 20 credits.
  • Communication in a Second South African Language at Level 3 to the value of 20 credits.

    It is compulsory therefore for learners to do Communication in two different South African languages, one at Level 4 and the other at Level 3.

    All Unit Standards in the Fundamental Component are compulsory.

    Core Component:
  • The Core Component consists of Unit Standards to the value of 97 credits all of which are compulsory.

    Elective Component:
  • The Elective Component consists of individual unit standards from which the learner must choose unit standards totalling a minimum of 8 credits.

    Specialisations:

    People Process (Learning Programme ID 94080):
  • ID 10170: Demonstrate understanding of employment relations in an organisation, Level 3, 3 credits.
  • ID 117877: Perform one-to-one training on the job, Level 4, 4 credits.
  • ID 117495: Recruit and select candidates to fill defined positions, Level 4, 8 credits.
  • ID 244574: Apply knowledge of HIV/Aids to specific business sector and a workplace, Level 3, 4 credits.
  • ID 10169: Administer data, systems, payments and provide advice related to compensation, Level 4, 4 credits.
  • ID 10171: Manage the capture, capture, storage and retrieval of human resources information using an information system, Level 5, 3 credits.
  • ID 14551: Analyse the skills development legislation and apply it in workplace, Level 4, 4 credits.
  • ID 10980: Induct a new employee, Level 4, 6 credits.
  • ID 12153: Use the writing process to compose texts required in the business environment, Level 4, 5 credits.
  • ID 15227: Conduct skills administration in an organisation, Level 4, 4 credits.
  • ID 377160: Explain the fundamentals of the concepts of "wellness'', Level 4, 8 credits.
  • ID 264374: Capture payroll data, Level 3, 6 credits.
  • ID 264339: Demonstrate an understanding of critical values in a payroll environment, Level 4, 8 credits.
  • ID 264371: Demonstrate an understanding of the purpose of the payslips and its components, Level 3, 6 credits.
  • ID 264335: Demonstrate a basic understanding of legislation and related role players applicable to the payroll environment, Level 3, 6 credits. 

  • EXIT LEVEL OUTCOMES 
    1. Demonstrate professionalism in payroll administration.

    2. Perform administration functions in a payroll context.

    3. Process payroll.

    Critical Cross-Field Outcomes:

    This qualification promotes, in particular, the following Critical Cross-Field Outcomes:
  • Identifying and solving problems in which responses display that responsible decisions using critical and creative thinking have been made when:
    > Performing administration functions in a payroll context.
    > Processing payroll.
  • Working effectively with others as a member of a team, group, organisation, and community during:
    > The processing of payroll.
  • Organising and managing oneself and one's activities responsibly and effectively when:
    > Performing administration functions in a payroll context.
    > Processing payroll.
  • Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion when:
    > Performing administration functions in a payroll context.
    > Processing payroll.
  • Collecting, analysing, organising and critically evaluating information to better understand and explain:
    > Payroll Administration.
  • Using science and technology effectively and critically, showing responsibility towards the environment and health of others when:
    > Performing administration functions in a payroll context.
    > Processing payroll.
  • Demonstrating an understanding of the world as a set of related systems by recognising that problem-solving contexts do not exist in isolation when:
    >Demonstrating professionalism in Payroll Administration. 

  • ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:

    1.1 An understanding of professional values and ethics is demonstrated in relation to the Payroll Administration function.
    1.2 The principles of customer care are applied to all client interactions.
    1.3 Problems are solved, decisions are made and solutions implemented in order to enhance levels of professionalism within the Payroll Administration function.

    Associated Assessment Criteria for Exit Level Outcome 2:

    2.1 Information and reports are generated for internal and external use.
    2.2 Work for the payroll cycle is planned and agreed to with manager and related stakeholders.
    2.3 The achievement of targets planned within the payroll cycle are monitored and controlled on an ongoing basis.
    2.4 Procedures are developed to meet specified needs.
    2.5 Procedures are maintained and controlled on an ongoing basis.

    Associated Assessment Criteria for Exit Level Outcome 3:

    3.1 The Statutory legislation, regulations and requirements are understood and applied to Payroll Administration.
    3.2 Data is processed using information technology.
    3.3 Input variations are validated on employee records.
    3.4 Gross pay is ascertained according to organisational payroll procedures and legislative criteria.

    Integrated Assessment:

    Because assessment practices must be open, transparent, fair, valid, and reliable and ensure that no learner is disadvantaged in any way whatsoever, an integrated assessment approach is incorporated into the Qualification. Learning, teaching and assessment are inextricably linked. Whenever possible, the assessment of knowledge, skills, attitudes and values shown in the unit standards should be integrated.

    Assessment of the communication, language, literacy and numeracy should be conducted in conjunction with other aspects and should use authentic payroll sector contexts wherever possible.

    A variety of methods must be used in assessment and tools and activities must be appropriate to the context in which the learner is working. Where it is not possible to assess the learner in the workplace or on-the-job, simulations, case studies, role-plays and other similar techniques should be used to provide a context appropriate to the assessment.

    The term 'Integrated Assessment' implies that theoretical and practical components should be assessed together. During integrated assessments the assessor should make use of formative and summative assessment methods and assess combinations of practical, applied, foundational and reflective competencies.

    Assessors and moderators should make use of a range of formative and summative assessment methods. Assessors should assess and give credit for the evidence of learning that has already been acquired through formal, informal and non-formal learning and work experience.

    Assessment should ensure that all Specific Outcomes, Essential Embedded Knowledge and Critical Cross-Field Outcomes are assessed. The assessment of the Critical Cross-Field Outcomes should be integrated with the assessment of Specific Outcomes and Essential Embedded Knowledge. 

    INTERNATIONAL COMPARABILITY 
    Best Practice:

    It was determined that the following countries practice Best Practice in the training of payroll administrators:
  • Singapore.
  • Canada.
  • United States of America.
  • Britain.

    Singapore:

    HRSINGAPOREŽ present the Payroll Administration Course to large organisations situated in Singapore. This course covers the following aspects:
  • Payroll Administration, Policies and Procedures.
  • Payment of Salary, Leave Pay, Holidays, etc and Calculations on Claims and Deductions.
  • Fixed and Variable Payments.
  • Overview of Payroll Administration Outsourcing.

    Findings:

    This programme compares favourably to the Further Education and Training Certificate: Payroll Administration Services in all aspects except the Further Education and Training Certificate: Payroll Administration Services covers a larger scope.

    Canada:

    In Canada, payroll professionals are certified by the Canadian Payroll Association and present the Payroll Compliance Practitioner Programme. The content of this programme is as follows:
  • Payroll Compliance Legislation:
    > This includes aspects such as describing payroll's objectives and stakeholders, identify an employer/employee relationship, apply federal and provincial legislation to payroll and communicate the payroll compliance requirements to various stakeholders.
  • Payroll Fundamentals 1:
    > This includes aspects such as calculating regular individual pay, calculating non-regular individual pay, calculating termination payments, completing a record of employment and communicating all aspects of individual pay requirements to various stakeholders.
  • Introduction to Accounting:
    > This includes aspects such as introduction to accounting: principles and practices, recording transactions (debits/credits), journal entries, preparing simple financial statements, closing accounts, accounting systems and trial balancing.
  • Payroll Fundamentals 2:
    > This includes aspects such as calculating organisational remittances to federal, provincial and third party stakeholders, preparing accounting documentation for payroll, completing year end documentation, communicating all aspects of organizational remittances and accounting and year end requirements to internal, external and government stakeholders.

    Findings:

    This programme compares favourably to the Further Education and Training Certificate: Payroll Administration Services in all aspects except the subject Introduction to Accounting is not included in the Further Education and Training Certificate: Payroll Administration Services.

    United States of America

    In the United States, payroll professionals are certified by the American Payroll Association and present two training programmes, the Standard Foundation for Payroll Administration and Payroll Administration, at the Level of the Further Education and Training Certificate: Payroll Administration Services. The content of these programmes are as follows:
  • Standard Foundation for Payroll Administration:
    > This includes aspects such as calculating gross pay and deductions from pay, calculating tax withholding, preparing tax forms and determining what employer-provided benefits are taxable or subject to reporting.
  • Payroll Administration:
    > This includes aspects such taxability and reporting of employee benefits, federal taxation and withholdings, Fair Labour Standards Act "white collar" exemption rules, how to prepare taxation forms and their impact on other filings and the impact of benefit plans on the payroll process.

    Findings:

    These programmes compare favourably to the Further Education and Training Certificate: Payroll Administration Services in all aspects.

    Britain:

    In Britain the Institute of Payroll Professionals offers the Practitioner Certificate in Payroll Administration. This certificate contains the following modules and subjects:
  • Module 1-Objectives of the Payroll Department:
    > This module introduces various aspects of employment that affect payroll administration, including issues relating to the employer and employee, the main functions for which payroll is responsible and the interaction with other departments. Subjects include objectives of the payroll department, the payroll cycle and employment status.
  • Module 2-Assessment of Pay and Benefits including Calculation of Gross Pay:
    > This module introduces the principle functions of the payroll department and the build up to gross process.
  • Module 3-Deductions from Pay:
    > This module looks at the calculations and complexities of deductions from pay, including Income Tax, national insurance and other statutory and voluntary deductions. Subjects include national insurance, Income Tax, Court Orders, Student Loans and Other Deductions.
  • Module 4-Absence Processing:
    > This module looks at legislation set requirements for employers to calculate and apply differing levels of payment and leave entitlement for statutory absence including Sickness, Maternity, Paternity and Adoption. Subjects include Types of Absences, Contractual absence and the Recording and processing of Absence.
  • Module 5-Working in a Team:
    > This module looks at the communication and co-ordination within a team, whilst examining team structure and roles of team members, and the development of the individuals as team players. Subjects include Communication, Effective Co-ordination, Team Structure and Cultivating People.

    Findings:

    This programme compares favourably to the Further Education and Training Certificate: Payroll Administration Services in all aspects.

    Conclusion:

    The Further Education and Training Certificate: Payroll Administration Services compares favourably to all the above mentioned programmes and courses although the Furhter Education and Training Certificate: Payroll Administration Services tends to be more comprehensive and practically orientated. 

  • ARTICULATION OPTIONS 
    This Qualification lends itself to both vertical and horizontal articulation possibilities.

    This Qualification articulates horizontally with:
  • ID 61595: Further Education and Training Certificate: Business Administration, NQF Level 4.
  • ID 57712: Further Education and Training Certificate: Generic Management, NQF Level 4

    It articulates vertically with other qualifications at NQF level 5 in the following fields:
  • ID 35926: National Certificate: Payroll Administration and Business Services, NQF Level 5. 

  • MODERATION OPTIONS 
  • Anyone assessing a learner or moderating the assessment of a learner against this Qualification must be registered as an assessor with the relevant Education, Training, Quality, and Assurance (ETQA) Body.
  • Any institution offering learning that will enable the achievement of this Qualification must be accredited as a provider with the relevant ETQA.
  • Assessment and moderation of assessment will be overseen by the relevant ETQA according to the ETQA's policies and guidelines for assessment and moderation; in terms of agreements reached around assessment and moderation between ETQA's (including professional bodies); and in terms of the moderation guideline detailed immediately below.
  • Moderation must include both internal and external moderation of assessments at exit points of the Qualification, unless ETQA policies specify otherwise. Moderation should also encompass achievement of the competence described both in individual unit standards, the integrated competence described in the Qualification.
  • Anyone wishing to be assessed against this Qualification may apply to be assessed by any assessment agency, assessor or provider institution that is accredited by the relevant ETQA. 

  • CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    For an applicant to register as an assessor, the applicant needs:
  • A minimum of 2 (two) years' practical, relevant occupational experience.
  • A relevant Qualification at NQF Level 5 or higher.
  • To be registered as an assessor with the relevant ETQA. 

  • REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2012; 2015. 

    NOTES 
    This qualification replaces qualification 35927, "National Certificate: Payroll Administration Services", Level 4, 153 credits. 

    UNIT STANDARDS: 
      ID UNIT STANDARD TITLE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
    Core  252170  Apply the principles of customer care in client interactions  Level 4  NQF Level 04 
    Core  263375  Demonstrate an understanding of statutory legislation and requirements relating to payroll administration  Level 4  NQF Level 04  20 
    Core  263374  Generate information and reports for internal and external use  Level 4  NQF Level 04  10 
    Core  263396  Plan, organise, implement and monitor work within the payroll environment  Level 4  NQF Level 04  10 
    Core  263414  Process data using information technology  Level 4  NQF Level 04 
    Core  263378  Record and validate input variations on employee records  Level 4  NQF Level 04  20 
    Core  242817  Solve problems, make decisions and implement solutions  Level 4  NQF Level 04 
    Core  263398  Ascertain gross pay  Level 5  Level TBA: Pre-2009 was L5  15 
    Core  8648  Demonstrate an understanding of professional values and ethics  Level 5  Level TBA: Pre-2009 was L5 
    Fundamental  119472  Accommodate audience and context needs in oral/signed communication  Level 3  NQF Level 03 
    Fundamental  119457  Interpret and use information from texts  Level 3  NQF Level 03 
    Fundamental  119467  Use language and communication in occupational learning programmes  Level 3  NQF Level 03 
    Fundamental  119465  Write/present/sign texts for a range of communicative contexts  Level 3  NQF Level 03 
    Fundamental  9015  Apply knowledge of statistics and probability to critically interrogate and effectively communicate findings on life related problems  Level 4  NQF Level 04 
    Fundamental  119462  Engage in sustained oral/signed communication and evaluate spoken/signed texts  Level 4  NQF Level 04 
    Fundamental  119469  Read/view, analyse and respond to a variety of texts  Level 4  NQF Level 04 
    Fundamental  9016  Represent analyse and calculate shape and motion in 2-and 3-dimensional space in different contexts  Level 4  NQF Level 04 
    Fundamental  119471  Use language and communication in occupational learning programmes  Level 4  NQF Level 04 
    Fundamental  7468  Use mathematics to investigate and monitor the financial aspects of personal, business, national and international issues  Level 4  NQF Level 04 
    Fundamental  119459  Write/present/sign for a wide range of contexts  Level 4  NQF Level 04 
    Elective  244574  Apply knowledge of HIV/AIDS to a specific business sector and a workplace  Level 3  NQF Level 03 
    Elective  264374  Capture payroll data  Level 3  NQF Level 03 
    Elective  264335  Demonstrate a basic understanding of legislation and related role players applicable to the payroll environment  Level 3  NQF Level 03 
    Elective  264371  Demonstrate an understanding of the purpose of the payslip and its components  Level 3  NQF Level 03 
    Elective  10170  Demonstrate understanding of employment relations in an organisation  Level 3  NQF Level 03 
    Elective  264377  Identify and demonstrate understanding of different types of employment contracts and how this impacts payroll administration  Level 3  NQF Level 03 
    Elective  117877  Perform one-to-one training on the job  Level 3  NQF Level 03 
    Elective  10169  Administer data, systems, payments and provide advice related to compensation  Level 4  NQF Level 04 
    Elective  14551  Analyse the skills development legislation and apply it in the workplace  Level 4  NQF Level 04 
    Elective  15227  Conduct skills development administration in an organisation  Level 4  NQF Level 04 
    Elective  264339  Demonstrate an understanding of critical ethical values in a payroll environment  Level 4  NQF Level 04 
    Elective  242813  Explain the contribution made by own area of responsibility to the overall organisational strategy  Level 4  NQF Level 04 
    Elective  377160  Explain the fundamentals of the concepts of 'wellness'  Level 4  Level TBA: Pre-2009 was L4 
    Elective  114877  Formulate and implement an action plan to improve productivity within an organisational unit  Level 4  NQF Level 04 
    Elective  10980  Induct a new employee  Level 4  NQF Level 04 
    Elective  11473  Manage individual and team performance  Level 4  NQF Level 04 
    Elective  242811  Prioritise time and work for self and team  Level 4  NQF Level 04 
    Elective  12153  Use the writing process to compose texts required in the business environment  Level 4  NQF Level 04 
    Elective  263402  Determine individual and aggregate payments  Level 5  Level TBA: Pre-2009 was L5  20 
    Elective  10171  Manage the capture, storage and retrieval of human resources information using an information system  Level 5  Level TBA: Pre-2009 was L5 


    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
     
    LP ID Learning Programme Title Originator Pre-2009
    NQF Level
    NQF Level Min Credits Learning Prog End Date Quality
    Assurance
    Functionary
    NQF Sub-Framework
    66169  Further Education and Training Certificate: Payroll Administration Services  Generic Provider - Field 03  Level 4  NQF Level 04  161     SERVICES  OQSF 
    94080  Further Education and Training Certificate: Payroll Administration Services: People Process  Generic Provider - Field 03  Not Applicable  NQF Level 04  161     SABPP  OQSF 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THESE LEARNING PROGRAMMES: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    LP ID Learning Programme Title Accredited Provider
    66169  Further Education and Training Certificate: Payroll Administration Services  1. ACCSYS
    2. CBM TRAINING PTY LTD
    3. PAYROLL EDUCATION PTY LTD  



    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.