Payroll Administration in Botswana

Payroll in Botswana changed sharply in 2026. A new Income Tax Act and Tax Administration Act took effect on 1 July, with a new top tax band and new rules for valuing benefits, and the Employment and Labour Relations Act took effect on 1 September, changing leave, notice, deductions and severance. Small errors repeat every month and can become large liabilities.

This course gives working professionals a practical, step-by-step command of Botswana payroll, from the payroll cycle and employee data through benefits, PAYE, retirement funds and workers’ compensation to severance, final pay and year-end. It is written for payroll officers, HR and finance staff, accountants and business owners who run or review a payroll.

Tax bands, rates, entitlements and deadlines in the course are shown as examples of the law as at 2026. They are expected to change, and regulations under the new laws are still being made, so the course teaches the principles behind them and directs you to BURS, the Department of Labour, NBFIRA and the Government Gazette for the current position.

What you will learn

• How the payroll cycle works and which 2026 laws and authorities govern it
• How to control employee master data, payslips, minimum wages and lawful deductions
• How to build gross pay, value benefits under the 2026 regulations and calculate overtime, leave pay and bonuses
• How to calculate PAYE by hand from the BURS tables, for residents and non-residents
• How retirement funds, workers’ compensation and the training levy work, and how to file with BURS on time
• How to reconcile payroll, prevent fraud, calculate notice and severance, 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.