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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Demonstrate and apply an understanding of statutory legislation and requirements relating to Payroll Administration 
SAQA US ID UNIT STANDARD TITLE
109996  Demonstrate and apply an understanding of statutory legislation and requirements relating to Payroll Administration 
ORIGINATOR
SGB Administration 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Office Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular-Fundamental  Level 4  NQF Level 04  20 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 
2006-11-07  2009-11-07  SAQA 0160/05 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2010-11-07   2013-11-07  

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 unit standard is replaced by: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
263375  Demonstrate an understanding of statutory legislation and requirements relating to payroll administration  Level 4  NQF Level 04  20  Complete 

PURPOSE OF THE UNIT STANDARD 
This Unit Standard is intended for people involved in Payroll Administration and provides the learner with the opportunity to become acquainted with and apply the legislation and regulations pertaining to Payroll Administration to enable the Payroll Officer and the organisation to comply with legal requirements.

The qualifying learner will be able to demonstrate an understanding of and apply the:
  • Basic Conditions of Employment Act
  • South African Tax system
  • Occupational Injury and Diseases (OID) Act, the Regional Services Counseling Levy (RSC) Act, the Skills Development Levy (SDL) Act, the Unemployment Insurance (UI) Act.
  • Bargaining Councils as related to Payroll. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that learners accessing this Unit Standard will be competent in Communication at NQF Level 3 

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of the Basic Conditions of Employment Act. 
    OUTCOME NOTES 
    Demonstrate an understanding of the Basic Conditions of Employment Act as applicable to Payroll Administration. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The concept of normal and other working hours is explained with examples indicating the implications for an organisation in terms of labour costs. 

    ASSESSMENT CRITERION 2 
    2. The various types of leave are explained by way of a table with examples 

    ASSESSMENT CRITERION 3 
    3. The concept of leave accumulation is explained with practical examples from an organisation to illustrate how it may and should be used by an employee. 

    ASSESSMENT CRITERION 4 
    4. Payment in lieu of leave is explained together with the advantages and disadvantages for both an organisation and the employee. 

    SPECIFIC OUTCOME 2 
    Demonstrate an understanding of the South African Tax system. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The concept of taxable income is explained by way of examples illustrating what is included as taxable income and what is excluded. 

    ASSESSMENT CRITERION 2 
    2. The concept of structuring packages is explained with examples, particularly with reference to tax savings. 

    ASSESSMENT CRITERION 3 
    3. The determination of tax on various remuneration types is demonstrated with examples from the salaries of five employees at a specific organisation. 

    ASSESSMENT CRITERION 4 
    4. The difference between SITE and PAYE is explained by way of a table using examples from a specific organisation. 

    ASSESSMENT CRITERION 5 
    5. The main features of the current Guidelines to Employees Tax, distributed annually by SARS, are explained and can be applied to the salaries and wages of five employees at a specific organisation. 

    SPECIFIC OUTCOME 3 
    Demonstrate an understanding of the sections of the Occupational Injury and Diseases (OID) Act. 
    OUTCOME NOTES 
    Demonstrate an understanding of the sections of the Occupational Injury and Diseases (OID) Act, the Regional Services Counseling Levy (RSC) Act, the Skills Development Levy (SDL) Act, the Unemployment Insurance (UI) Act. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The main sections of the OID, RSC, SDL and UIF as applicable to and used by the Payroll Administration section are explained with examples of when and how they are applicable and used. 

    ASSESSMENT CRITERION 2 
    2. The forms for OID, RSC, SDL, and UIF are identified and accurately completed for three real examples in each case from a specific organisation. 

    ASSESSMENT CRITERION 3 
    3. The claiming process for OID, RSC, SDL, and UIF is understood and explained in a table with examples from a specific organisation. 

    SPECIFIC OUTCOME 4 
    Demonstrate an understanding of the Bargaining Councils as related to Payroll. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The purpose of a Bargaining Council is explained orally with an explanation of the advantages it holds for employees and their employer. 

    ASSESSMENT CRITERION 2 
    2. The rules of the Bargaining Council as related to the payroll are explained to ensure compliance by the organisation and its employees. 

    ASSESSMENT CRITERION 3 
    3. The employees affected by the rules of the Bargaining Council are correctly identified and a list drawn up for later use. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    1. Anyone assessing a learner against this Unit Standard must be registered as an assessor with the Services SETA ETQA or with an ETQA that has a Memorandum of Understanding with the Services ETQA.
    2. Any institution offering learning that will enable achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the Services ETQA , or with an ETQA that has a Memorandum of Understanding with the Services ETQA.
    3. Moderation of assessment will be overseen by the Services ETQA or by an ETQA that has a Memorandum of Understanding with the Services ETQA, according to the moderation guidelines in the relevant qualification and the agreed Services ETQA procedures. Therefore, anyone wishing to be assessed against this Unit Standard may apply to be assessed by any assessment agency, assessor or provider institution, which is accredited by the Administration ETQA.

    Moderation should include both internal and external moderation where applicable. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
  • Knowledge and understanding of the legislation defined below
  • Remuneration calculations
  • All related legislation listed under Legal section below 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    The learner is able to identify and solve problems using critical and creative thinking processes interpret and determine the impact of the statutory requirements on the payroll function. 

    UNIT STANDARD CCFO ORGANISING 
    The learner is able to organize and manage him/herself and his/her activities responsibly and effectively in order to keep abreast of the latest statutory legislation and requirements. 

    UNIT STANDARD CCFO COLLECTING 
    The learner is able to collect, analyse, organise and critically evaluate statutory legislative information. 

    UNIT STANDARD CCFO COMMUNICATING 
    The learner is able to communicate effectively using visual, mathematical and / or language skills in the modes of oral and/or written persuasion to highlight statutory legislative implications for the payroll function 

    UNIT STANDARD CCFO SCIENCE 
    The learner is able to use technology effectively and critically, showing responsibility towards the environment and health of others. 

    UNIT STANDARD CCFO DEMONSTRATING 
    The learner is able to demonstrate an understanding of the world as a set of inter-related systems by recognizing that problem-solving contexts relating to the payroll function do not exist in isolation and that statutory legislation and requirements will affect the payroll function. 

    UNIT STANDARD CCFO CONTRIBUTING 
    The learner is able to contributing to the full personal development of each learner and the social and economic development of the society at large, by making it the underlying intention of any programme of learning to make an individual aware, through the awareness of statutory legislation and requirements, of the importance of:
  • Reflecting on and exploring a variety of strategies to learn more effectively
  • Participating as responsible citizens in the life of local, national and global communities
  • Being culturally and aesthetically sensitive across a range of social contexts
  • Exploring education and career opportunities
  • Developing entrepreneurial opportunities. 

  • UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    UNIT STANDARD NOTES 
    This unit standard has been replaced by unit standard 263375, which is "Demonstrate an understanding of statutory legislation and requirements relating to payroll administration", Level 4, 20 credits. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  35927   National Certificate: Payroll Administration Services  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered" 
    2009-11-07  Was SERVICES until Last Date for Achievement 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    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.
     
    NONE 



    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.