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 UNIT STANDARD THAT HAS PASSED THE END DATE: 

Determine individual and aggregate payments 
SAQA US ID UNIT STANDARD TITLE
110008  Determine individual and aggregate payments 
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 5  Level TBA: Pre-2009 was L5  45 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 
2009-11-03  2010-03-11  SAQA 0160/05 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2011-03-11   2014-03-11  

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
263402  Determine individual and aggregate payments  Level 5  Level TBA: Pre-2009 was L5  20  Complete 

PURPOSE OF THE UNIT STANDARD 
This Unit Standard is for all people working in a payroll environment, particularly those who have to determine aggregate and individual payments.

Persons credited with this Unit Standard are able to:
  • Identify and record deductions
  • Perform basic tax calculations
  • Calculate and verify net pay
  • Ascertain and reconcile aggregate payroll totals
  • Generate and distribute pay slips.

    This means that such learners will be able to establish the range of deductions to be applied to gross pay, in order to arrive at net pay entitlement and produce supporting documentation. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Persons attempting this Unit Standard should be competent in:
  • Communication at NQF Level 4
  • Mathematical Literacy at NQF Level 4
  • The Unit Standards entitled:
  • "Ascertain gross pay"
  • "Demonstrate an understanding of statutory legislation and requirements relevant to Payroll Administration". 

  • UNIT STANDARD RANGE 
    Statutory deductions: Tax, Unemployment Insurance, court orders and emoluments, child support orders, attachment of earnings.

    Non-statutory deductions: Pension / provident contributions (baic, supplementary and additional voluntary contributions), medical aid, incomplete work period, recovery of overpayments, advances and contributions to payments in kind, voluntary deductions (union subscriptions, savings), repayment of loans.

    Documents: Tax tables, UIF regulations, pension / provident and medical aid fund regulations, authorisations for
    voluntary deductions, statutory orders, authorised signatory list.

    Processing systems: Manual, computerised.

    Pay periods: Weekly, fortnightly, monthly, quarterly, supplementary payroll, irregular pay periods.

    Entitlements: Unsociable hours, stand-by payments, permanent overtime, standard bonus, lump sums (vehicles, accommodation, tools, clothing), sick pay, maternity pay, holiday pay, variable overtime, shift pay allowances, retrospective pay adjustments, production bonus, performance related pay, special payments (expenses, subsistence, travel costs, reimbursements), ex gratia payments.

    Compensatory payments: Redundancy pay, pay in lieu of notice, arbitration awards.

    Statutory payment: Employer`s Unemployment Insurance, Skills Development Levy.

    Non-statutory payments: Employer`s pension and medical aid contributions.

    Statutory bodies: South African Revenue Service, UIF, local authorities, courts.

    Non-statutory bodies:Trades unions and associations, financial institutions, charities, pension fund, medical insurers.

    Other information: Name, employee number/reference, distribution address, cumulative totals of pay, tax, UIF, and pension / provident contributions, tax code/basis, tax reference, other deductions. 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Identify and record deductions. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. All relevant temporary deductions are identified and correctly applied to employees affected. 

    ASSESSMENT CRITERION 2 
    2. Temporary deductions are checked for proper authorisation in accordance with organisational and legal requirements. 

    ASSESSMENT CRITERION 3 
    3. Permanent deductions are identified by reference to core payroll data. 

    ASSESSMENT CRITERION 4 
    4. Income subject to statutory contributions is correctly identified for all eligible employees. 

    ASSESSMENT CRITERION 5 
    5. Retirement funding income is correctly identified for all eligible employees. 

    ASSESSMENT CRITERION 6 
    6. All deductions are compared with payroll requirement parameters and any that fall outside the parameters are referred to the appropriate person for resolution. 

    ASSESSMENT CRITERION 7 
    7. All time scales and cut-off dates are complied with in terms of organisational and statutory requirements 

    SPECIFIC OUTCOME 2 
    Perform basic tax calculations. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The concept of SITE is explained orally and SITE calculations are done for all employees on the payroll/ for at least ten employees 

    ASSESSMENT CRITERION 2 
    2. The concept of PAYE is explained orally and PAYE calculations are done for all employees on the payroll/ for at least ten employees. 

    ASSESSMENT CRITERION 3 
    3. Taxable income is correctly identified and calculated for each employee on the payroll/for at least ten employees. 

    ASSESSMENT CRITERION 4 
    4. The difference between non-cumulative and accumulative tax is explained in tabular form with at least five examples given of each. 

    ASSESSMENT CRITERION 5 
    5. The correct calculation of tax for employees working for various tax periods is performed for at least two employees falling into each category. 
    ASSESSMENT CRITERION RANGE 
    Various tax periods includes hourly, daily, weekly fortnightly, monthly, part-time, casual, annual.
     

    SPECIFIC OUTCOME 3 
    Calculate and verify net pay. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The employee status of all employees is checked for validity. 

    ASSESSMENT CRITERION 2 
    2. Deductions from gross pay are calculated accurately for all employees on the payroll/for at least ten employees to determine net pay in accordance with statutory and organisational policies. 

    ASSESSMENT CRITERION 3 
    3. Net pay figures are checked against the parameters for the payroll concerned and any discrepancies are dealt with or referred to the appropriate person for resolution. 

    SPECIFIC OUTCOME 4 
    Ascertain and reconcile aggregate payroll totals. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Payroll totals are reconciled and authorized so that employees can be paid. 

    ASSESSMENT CRITERION 2 
    2. Aggregate employer's statutory and contractual contributions are correctly calculated and reconciled against control totals. 

    ASSESSMENT CRITERION 3 
    3. Aggregate payments are checked against control totals 

    ASSESSMENT CRITERION 4 
    4. Roundings to facilitate cash payments are accurately aggregated and reconciled to control totals 

    ASSESSMENT CRITERION 5 
    5. Aggregate amounts payable to external bodies in respect of statutory and voluntary deductions are correctly calculated and reconciled against control totals. 

    ASSESSMENT CRITERION 6 
    6. Total charges to organisational budgets are reconciled against aggregate payroll totals and are correctly coded for allocation. 

    ASSESSMENT CRITERION 7 
    7. Discrepancies which arise are resolved and those that cannot be are referred for action to the appropriate supervisor(s). 

    ASSESSMENT CRITERION 8 
    8. All time scales and cut-off dates are complied with in terms of organisational and statutory requirements 

    SPECIFIC OUTCOME 5 
    Generate and distribute pay slips. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. All pay slips are completed in accordance with statutory and organizational requirements 
    ASSESSMENT CRITERION RANGE 
    Organisational and statutory requirements include, but are not limited to: legible, understandable, mathematically correct, on time, statutory deductions made and indicated.
     

    ASSESSMENT CRITERION 2 
    2. The number of pay slips generated is reconciled promptly with the number of positive pays produced on the payroll. 

    ASSESSMENT CRITERION 3 
    3. The number of no-pays and actual pays is reconciled promptly with the number of employees on the payroll. 

    ASSESSMENT CRITERION 4 
    4. Pay slips are distributed to employees in accordance with statutory requirements and organisational procedures. 

    ASSESSMENT CRITERION 5 
    5. Emergency or extraordinary payments are produced in accordance with organisational requirements 

    ASSESSMENT CRITERION 6 
    6. All supporting documentation is retained and filed in accordance with statutory and organisational requirements 

    ASSESSMENT CRITERION 7 
    7. Payment procedures are initiated in accordance with organisational procedures. 

    ASSESSMENT CRITERION 8 
    8. All time scales and deadlines are complied with in terms of organisational and statutory requirements 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    Accreditation for this Unit Standard shall be obtained from the relevant Education and Training Quality Assurance Body, through summative and formative assessment by a registered assessor.
  • Assessors must be registered as an Assessor with the relevant ETQA, or with an ETQA that has a Memorandum of Agreement with the relevant ETQA.
  • Moderators must be registered as assessors with the relevant ETQA, or with an ETQA that has a Memorandum of Agreement with the relevant ETQA.
  • Training providers must be accredited by the relevant ETQA or with an ETQA that has a Memorandum of Agreement with the relevant ETQA.

    Moderation should include both internal and external moderation where applicable. 

  • UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    General Information
    An understanding of:
  • the parameters of payroll calculation:
  • positive and negative input
  • pay frequency pay intervals
  • methods of payment
  • payroll-processing methods:
  • computerised, in-house
  • computerised, bureau
  • manual
  • the role and influence of regulatory bodies:
  • South African Revenue Service
  • UIF
  • courts
  • local authorities
  • tax calculations.

    The Statutory Framework
    A working knowledge of:
  • statute law affecting payrolls:
  • Labour Relations Act
  • Basic Conditions of Employment Act
  • Income Tax Act and amendments
  • Unemployment insurance Act
  • Skills Development Levy Act
  • Occupational Injuries and Diseases Act (OID)
  • Regional Services Council Act (RSC)
  • The provisions of the regulations for:
  • Maternity Pay
  • Sick Pay
  • Guarantee Payments
  • Redundancy Pay

    The Organisation
    An understanding of the principles underlying the calculation of:
  • statutory, contractual and voluntary deductions
  • basic pay and contractual obligations
  • entitlements, emoluments and benefits.

    An understanding of the general principles underlying the operation of pension / provident schemes.
    A detailed understanding of:
  • The functional position of payroll in the workplace
  • Administrative requirements of the organisation:
  • time scales and schedules for updating, presenting and despatching data
  • information flows within the organisation
  • procedures for the security and confidentiality of information
  • procedures for initiating and monitoring payments
  • principles of payroll accounting and the reconciliation of periodic balances
  • methods of disbursement
  • information and time scale requirements of systems for transmission of disbursements to employees. 

  • 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 to determine individual and aggregate payments, including the calculation of deductions and net pay in relation to this 

    UNIT STANDARD CCFO WORKING 
    The learner is able to work effectively with others as a member of a team, group, organization or community in order to ensure that all information gathered is correct so that net pay is calculated accurately 

    UNIT STANDARD CCFO ORGANISING 
    The learner is able to organize and manage him/herself and his/her activities responsibly and effectively in order to gather information in time for payroll deadlines 

    UNIT STANDARD CCFO COLLECTING 
    The learner is able to collect, analyse, organise and critically evaluate information relating to deductions, tax calculations, reconciliations and any related discrepancies 

    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 present net payroll totals 

    UNIT STANDARD CCFO SCIENCE 
    The learner is able to use science and technology effectively and critically to gather information for and process aggregate payroll totals, 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 interrelated systems by recognizing that problem-solving contexts do not exist in isolation and that factors affecting the reconciliation of payroll totals need to be taken cognisance of 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    UNIT STANDARD NOTES 
    This unit standard has been replaced by unit standard 263402, which is "Determine indivitual and aggregate payments", Level 5,20 credits.

    Supplementary information

    Legal
  • Occupational Injuries and Diseases Act (OID)
  • Regional Services Council Act (RSC)
  • Basic Conditions of Employment Act
  • Income Tax Act and amendments
  • Unemployment insurance Act
  • Skills Development Levy Act

    Terminology
  • Retirement funding income-It is the sum of all employee renumeration on which retirement funding (i.e. pension/provident fund deductions) is calculated. 

  • QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  67229   National Diploma: Payroll Administration Services  Level 5  NQF Level 05  Reregistered  2023-06-30  SERVICES 
    Core  35926   National Diploma: Payroll Administration Services  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered" 
    2009-03-31  Was SERVICES until Last Date for Achievement 
    Elective  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.