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: 

Prepare salaries 
SAQA US ID UNIT STANDARD TITLE
117426  Prepare salaries 
ORIGINATOR
SGB GET & FET Business, Commerce and Mngment Stud 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Finance, Economics and Accounting 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 3  NQF Level 03 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Reregistered  2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
On completion of this unit standard learners will be able to calculate, record and pay salaries. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Accounting NQF level 2.
  • Communication at NQF Level 2.
  • Mathematical Literacy at NQF Level 2. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Calculate gross salaries. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Days worked are collated and verified against attendance. 
    ASSESSMENT CRITERION RANGE 
    To include - sick leave, unpaid leave, absent without leave, suspension, termination of employment.
     

    ASSESSMENT CRITERION 2 
    Overtime hours worked are collated, verified and calculated in accordance with company policy. 

    ASSESSMENT CRITERION 3 
    Overtime hours worked and correct statutory rates are recorded on the salary sheet. 

    ASSESSMENT CRITERION 4 
    Gross salaries are correctly calculated and recorded on salary sheet. 

    ASSESSMENT CRITERION 5 
    Discrepancies identified are resolved according to company policy. 
    ASSESSMENT CRITERION RANGE 
    Authorisation of overtime hours, ghost employees.
     

    SPECIFIC OUTCOME 2 
    Calculate net salaries. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Deductions are collated and verified according to individual employees contracts. 
    ASSESSMENT CRITERION RANGE 
    Deductions to include Medical contributions, pension/provident/retirement contributions, saving schemes, membership fees, statutory deductions.
     

    ASSESSMENT CRITERION 2 
    Deductions are accurately calculated and recorded in the appropriate register. 

    ASSESSMENT CRITERION 3 
    Allowances are verified, calculated and recorded in the appropriate register. 
    ASSESSMENT CRITERION RANGE 
    Allowances to include travel, housing, entertainment, car.
     

    ASSESSMENT CRITERION 4 
    Net salaries are correctly calculated and recorded in the appropriate register. 
    ASSESSMENT CRITERION RANGE 
    Using the relevant tax tables supplied by SARS.
     

    ASSESSMENT CRITERION 5 
    Discrepancies identified are resolved according to company policy. 

    SPECIFIC OUTCOME 3 
    Disburse money for salaries. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Advice slips are completed accurately. 

    ASSESSMENT CRITERION 2 
    Money is requested as per totals of net salaries. 
    ASSESSMENT CRITERION RANGE 
    Money - cash, cheque, and electronic funds transfer.
     

    ASSESSMENT CRITERION 3 
    Received money is validated against requisition. 

    ASSESSMENT CRITERION 4 
    Advice slips and money are accurately reconciled. 

    ASSESSMENT CRITERION 5 
    Advice slips are distributed to employees. 

    SPECIFIC OUTCOME 4 
    Complete relevant documentation for the Receiver of Revenue. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    SARS return form for statutory deductions is correctly identified and completed. 

    ASSESSMENT CRITERION 2 
    Requisition for total payment due to SARS is completed and authorised. 

    ASSESSMENT CRITERION 3 
    Completed form and payment is forwarded to SARS by due date. 

    ASSESSMENT CRITERION 4 
    Documents are filed according to business policy and accounting practice. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this Unit Standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • 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 relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

  • UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    N/A 

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    Be culturally and aesthetically sensitive across a range of social contexts. 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems in which responses display that responsible decisions using critical and creative thinking have been made. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, organise and critically evaluate information. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and language skills in the modes of oral and written presentations. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically (showing responsibility towards the environment and health of others). 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

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

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  58375   National Certificate: Bookkeeping  Level 3  NQF Level 03  Reregistered  2023-06-30  FASSET 
    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.