Salaried employees in South Africa often receive payments and benefits beyond basic monthly remuneration. These transactions—whether bonuses, severance pay, travel allowances, or fringe benefits—carry specific rules under the Income Tax Act, SARS guidelines, and labour law frameworks like the Basic Conditions of Employment Act (BCEA). This course unpacks unique payroll transactions, explains their legal and tax implications, and demonstrates how to calculate and record them correctly.
Module 1 – Annual Equivalent Calculation (Pro Rata)
Module 2 – Deduction to determine Balance of Remuneration
Module 3 – Donations to Solidarity Fund
Module 4 – Arbitration Awards
Module 5 – Severance Benefits
Module 6 – Backdates (Antedated) Salaries
Module 7 – Restraint of Trade
Module 8 – Leave Pay
Module 9 – Advance Salary
Module 10 – Overtime
Module 11 – Bonus
Module 12 – Variable Remuneration
Module 13 – Exemptions
Module 14 – Bursaries (School Fees)
Module 15 – Donations
• Payroll administrators and payroll clerks processing employee salaries.
• HR professionals responsible for employee remuneration and benefits.
• Bookkeepers and finance staff involved in payroll processing.
• Small business owners who manage payroll in-house.
• Accountants and tax practitioners wanting to strengthen their payroll knowledge.
• Anyone who wants to confidently process unique salaried employee transactions in line with South African payroll and SARS requirements.
