Payroll Administration in South Africa
A practical course in South African payroll: PAYE, fringe benefits, UIF, SDL, COIDA, BCEA pay rules, SARS returns, final pay and year-end, with worked examples.
Enrol in this Course
- 📦 5 modules
- 📹 20 lessons
- 📝 5 quizzes
- 🎓 Certificate on completion
- ♾ Learn at your own pace, online
Payroll in South Africa sits where tax law, employment law and social security meet. Every month an employer must calculate PAYE correctly, deduct and pay over UIF, pay the Skills Development Levy, respect the Basic Conditions of Employment Act and the national minimum wage, and report it all accurately to SARS. Small errors repeat every month and can become large liabilities.
This course gives working professionals a practical, step-by-step command of South African payroll, from the payroll cycle and employee data through fringe benefits, PAYE, UIF and COIDA to final pay and year-end. It is written for payroll officers, HR and finance staff, bookkeepers and business owners who run or review a payroll.
Tax bands, rates, ceilings and deadlines in the course are shown as examples of the law as at 2026. They are expected to change, so the course teaches the principles behind them and directs you to SARS, the Department of Employment and Labour and the Government Gazette for the current position.
What you will learn
- How the payroll cycle works and which laws and authorities govern it
- How to control employee master data, payslips, minimum wages and lawful deductions
- How to build gross pay, value fringe benefits and calculate overtime, leave pay and bonuses
- How to calculate PAYE by hand, including rebates, medical tax credits and tax directives
- How UIF, COIDA, SDL and the Employment Tax Incentive work, and how to file the EMP201 and EMP501
- How to reconcile payroll, prevent fraud, process final pay and close the year
How the course works
There are five modules, each with four lessons and a short quiz. You need 70% on each quiz to complete the course and earn your certificate.
Course Curriculum
5 modules · 20 lessons · 5 quizzes · 1 free preview
Module 1: Payroll Foundations
- 1.1 How Payroll Works in South Africa (Start Here) Free preview
- 1.2 The Legal Framework and Who Regulates What
- 1.3 Employee Master Data, Contracts and Payslips
- 1.4 Minimum Wages and Lawful Deductions
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Module 1 Quiz Enrol to take
Module 2: Gross Pay
- 2.1 Building Gross Pay (Start Here)
- 2.2 Taxable Income, Allowances and Benefits in Kind
- 2.3 Overtime, Leave Pay and Pro-Rata Pay
- 2.4 Bonuses, Gratuity and Other Irregular Pay
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Module 2 Quiz Enrol to take
Module 3: PAYE
- 3.1 How PAYE Works (Start Here)
- 3.2 Deductions, Credits and Reliefs
- 3.3 Worked Payslips from Gross to Net
- 3.4 Special Cases: Two Employers, Directors and Non-Residents
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Module 3 Quiz Enrol to take
Module 4: Statutory Contributions and Returns
- 4.1 Social Security Contributions (Start Here)
- 4.2 Other Levies and Third-Party Deductions
- 4.3 Returns, Portals, Deadlines and Year-End Certificates
- 4.4 Penalties, Interest and How to Avoid Them
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Module 4 Quiz Enrol to take
Module 5: Controls, Final Pay and Year-End
- 5.1 Payroll Reconciliation and Review (Start Here)
- 5.2 Payroll Fraud: Red Flags and Prevention
- 5.3 Terminations and Final Pay
- 5.4 Year-End, Records and the Payroll Calendar
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Module 5 Quiz Enrol to take