A practical, beginner-friendly overview of the key compliance areas most South African businesses must manage—covering company registration/maintenance, core SARS obligations, labour-related registrations, employee admin basics, and industry compliance where relevant. The focus is on what it is, who must do it, what to submit, and the common mistakes that cause penalties or business disruption.
Module 1: Introduction and Basic Concepts
Content: What “business compliance” means, how to build a compliance calendar, consequences of non-compliance (penalties, blocked tenders, banking issues), and how registrations link together (CIPC ↔ SARS ↔ labour bodies).
Module 2: CIPC
Content: Business entity types and what CIPC governs, company registration essentials, annual returns, beneficial ownership/records concept (high level), common CIPC status problems, and keeping company details current (directors, addresses, accounting officer/auditor where relevant).
Module 3: SARS Income Tax
Content: Income tax registrations and profiles, provisional tax concept (high level), filing rhythm and basic return types (individual vs company), document retention, common compliance slips that trigger penalties/queries.
Module 4: SARS Payroll Taxes
Content: PAYE/UIF/SDL overview, when you must register as an employer, monthly payroll submission/payment cycle, IRP5/IT3(a) season basics, employee vs contractor risk signals, common payroll compliance mistakes.
Module 5: Department of Labour
Content: Key labour compliance touchpoints for SMEs: basic conditions of employment concepts (working hours, termination basics at a high level), workplace policies that reduce risk, essential employee records, and handling inspections/complaints practically.
Module 6: Workmen’s Compensation
Content: Who must register, the purpose of COID, annual return of earnings concept, assessment/payment basics, what happens when a business is not registered, and practical admin to keep COID up to date.
Module 7: SARS VAT
Content: When VAT registration becomes relevant, basics of standard/zero/exempt (high level), VAT invoicing and recordkeeping essentials, VAT201 submission rhythm, common VAT errors that lead to SARS verification—especially around refunds.
Module 8: Staff Leave
Content: Statutory leave types (annual/sick/maternity/family responsibility—high level), recordkeeping and leave cycles, leave policy essentials, payroll alignment (leave pay, accrual concept), and common disputes caused by poor leave admin.
Module 9: CIDB
Content: What CIDB is and who needs it (high level), contractor grading concept, typical documents/info needed, compliance risks affecting tender eligibility, and maintaining status (updates/renewals/records).
Annexures Included:
o Annexure A - UI-19 Employer Declaration Form
o Annexure B - ROE Annual Return Manual Form for 2024
o Annexure C - Leave Schedule Template
o Annexure D – COIDA CF Tarrifs
o Annexure E - SIC Codes – DTIC
o Annexure F - VAT_EMP403
• Small business owners, start-ups, and entrepreneurs
• Office managers, admin staff, and compliance coordinators
• Junior bookkeepers/payroll administrators
• Anyone needing a clear “compliance map” for operating a business in SA.
