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

Manage Payroll Records 
SAQA US ID UNIT STANDARD TITLE
7882  Manage Payroll Records 
ORIGINATOR
SGB Hospitality,Tourism,Travel, Leisure and Gaming 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 11 - Services Hospitality, Tourism, Travel, Gaming and Leisure 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 
2009-09-01  2011-07-31  SAQA 0160/05 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2012-07-31   2015-07-31  

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 
Each learner must know and understand the legal and business management implications of managing and maintaining an effective payroll system for the organisation, and be able to accurately manage and maintain such a system thereby exercising financial discipline and fulfilling employer legislative requirements in relation to payroll. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
`Communicate in a Business Environment`;
`Operate a Computer`;
`Function in a business Environment`;
`Manage Information Flow`. 

Specific Outcomes and Assessment Criteria: 

SPECIFIC OUTCOME 1 
Explain the consequences of not complying with requirements. 
OUTCOME NOTES 
Explain the consequences for the organisation/employee/self of not complying with the requirements of the South African Revenue Service and other legislative requirements (UIF, Workmen's Compensation, training levies). 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 2 
    Describe the impact if the payroll is not done accurately and timeously. 
    OUTCOME NOTES 
    Describe the impact on the organisation and employees if the payroll is not done accurately and timeously. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 3 
    Stress the importance of maintaining confidentiality & security of payroll information at all times. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 4 
    Describe the types of allowances and deductions as per applicable legislation. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 5 
    Describe the sources of relevant payroll information. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 6 
    Describe the impact if the payroll does not conform to requirements. 
    OUTCOME NOTES 
    Describe the impact on your organisation if the payroll does not conform to budgetary or legal requirements. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 7 
    Calculate gross pay accurately from information available. 
    OUTCOME RANGE 
    Information: personnel file, salary scales, allowances, nominated industrial awards, Government legislation, other. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 8 
    Calculate statutory and voluntary deductions accurately from relevant documentation. 
    OUTCOME RANGE 
    Deductions: revenue services, UIF, medical aid, provident/pension funds, loans, company contributions, supreme court/garnishee order, other. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 9 
    Calculate payment due to individual employees. 
    OUTCOME NOTES 
    Calculate payment due to individual employees, identifying gross and nett amounts to be shown on payslip for individual employees. 
    OUTCOME RANGE 
    Employees: Permanent employees, casuals. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 10 
    Prepare salaries and wages for payment by cash, cheque or bank transfer within agreed deadlines. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 11 
    Calculate periodic payments such as bonuses or commission and pay within agreed deadlines. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 12 
    Follow designated security procedures at all times. 
    OUTCOME NOTES 
    Follow designated security procedures at all times to ensure confidentiality and security of information. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 13 
    Deal with salary and wage queries promptly and courteously. 
    OUTCOME RANGE 
    Queries: Disputes, overpayments, underpayments, deductions, other. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 14 
    Keep records and salary system in accordance with organisational requirements. 
    OUTCOME NOTES 
    Keep records and salary system, including payments and returns, in accordance with organisational requirements and government legislation. 
    OUTCOME RANGE 
    Requirements: statutory, non-statutory. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 15 
    Examine salary and payroll expenses against budgets. 
    OUTCOME NOTES 
    Examine salary and payroll expenses against budgets and identify, investigate, report and solve any variances. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 16 
    Prepare and balance employee records for tax purposes from salary records. 
    OUTCOME NOTES 
    Prepare and balance employee records for tax purposes from salary records and update the reconciliation of year to date tax total monthly. 
    OUTCOME RANGE 
    Records for tax: SITE, PAYE, provisional tax payers, tax directive, IRP5, IT3. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 17 
    Update and maintain employee records. 
    OUTCOME RANGE 
  • Updates: New employees, transfers, terminations, increase advice, salary adjustments, leave and union records;
  • Records: IRP 2, medical aid, letters of appointment, pension/provident fund, UIF, uniforms, other. 

  • ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 

    SPECIFIC OUTCOME 18 
    Describe briefly how performance or systems would be adapted. 
    OUTCOME NOTES 
    Given a different context such as a factory, describe briefly how performance or systems would be adapted. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Arrange or create an environment in which the learner can be fairly assessed against the outcomes. 
    ASSESSMENT CRITERION NOTES 
  • There are no restrictions on where this unit standard may be assessed but clear links to the workplace must be evident.
  • It is recommended that this unit standard be assessed in conjunction with other unit standards. 

  • ASSESSMENT CRITERION 2 
    2. Evaluate the learner's ability to meet the outcomes consistently. 
    ASSESSMENT CRITERION NOTES 
  • This unit standard can be assessed by using a combination of observation, case studies, written tests or discussion with the candidate, testimony from relevant persons; and
  • Product sampling of salary slips and salary and tax records kept. 

  • ASSESSMENT CRITERION 3 
    3. Provide specific feedback to the learner on assessments and the learner's ability to meet the outcomes. 

    ASSESSMENT CRITERION 4 
    4. Complete the declaration of competence and inform the appropriate ETQA once the learner has demonstrated the ability to meet all the outcomes. 

    ASSESSMENT CRITERION 5 
    5. Counsel the learner on future assessments, necessary learning and further qualifications. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    1. Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA.

    2. Any institution offering learning that will enable achievement of this unit standard must be registered with the FE/HE Registrar.

    3. Any institution wishing to receive skill development grants must be accredited with the relevant ETQA. Such an institution will also be registered with the relevant SETA.

    4. Moderation of assessment will be done by the relevant ETQA at its discretion. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    Essential embedded knowledge is dealt with under the outcomes section. 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself (this critical cross field outcome is covered in this unit standard under the outcomes section). 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse and evaluate information (this critical cross field outcome is covered in this unit standard under the outcomes section). 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems (this critical cross field outcome is covered in this unit standard under the outcomes section). 

    UNIT STANDARD NOTES 
    Recommendations and exemplars for the design of learning curriculum:

    This unit deals with the skills and knowledge required to manage payroll records for employee salaries and statutory record keeping purposes. Recording mechanism systems may be manual or automated. This unit relates to a specialist payroll function that is generally carried out by a team leader, supervisor or a manager.
  • This unit deals with the skills and knowledge required to manage payroll records for employee salaries and statutory record keeping purposes in accordance with organisational procedures.
  • Care should be taken to develop a training programme that meets the requirements of this unit.
  • The learner must study the relevant government legislation relating to taxation of different categories of employees (permanent, part time, temporary, full time, consultants, commission only)
  • Learner must be able to accurately calculate pay, produce accurate pay slips and maintain PAYE/SITE taxation records
  • The learner must be able to ensure that company contributions are calculated, reconciled and paid over within agreed deadlines.
  • This training should take place over an extended period of time to allow the learner sufficient time to gain a thorough understanding of the subject matter and experience within the payroll department.
  • Learner could practice payroll skills by calculating the salaries for a specific group of workers and preparing their salary slips. This exercise could be based on actual figures or on case studies.
  • Learner could be given the responsibility of calculating salaries, preparing salary slips and maintaining tax records for particular categories of employees over several months. These records should be compared to budgets, variances should be investigated, reported on with recommendations for improvement.
  • A portfolio of evidence could be collected of the exercises and project that have been completed together with all workplace experience. 

  • QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  61592   National Diploma: Human Resources Management and Practices  Level 5  NQF Level 05  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  48662   National Certificate: Postal Frontline Service Management  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  SERVICES 
    Elective  20414   National Diploma: Service Management  Level 5  NQF Level 05  Reregistered  2023-06-30  CATHSSETA 


    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.
     
    1. Business Management Training College (Pty) Ltd 
    2. DC Dynamic College of Commerce & Further Training (Pty) Ltd 
    3. GLOBAL BUSINESS SOLUTIONS 
    4. IQ Academy (previously known as Fernwood Business College) 
    5. MSC Education Holdings Pty Ltd 
    6. T & T Appointments 



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