SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD: 

Complete PAYE documents 
SAQA US ID UNIT STANDARD TITLE
114733  Complete PAYE documents 
ORIGINATOR
SGB GET & FET Business, Commerce and Mngment Stud 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Finance, Economics and Accounting 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 4  NQF Level 04 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Reregistered  2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 
This Unit Standard is for people who are responsible for controlling the finances of a small business or who are responsible for the bookkeeping aspect of financial management in larger organisations.

By the end of this unit, learners will be able to:
  • Calculate gross wages from either time records or a productivity scheme.
  • Make and record the correct deductions.
  • Complete a payslip and other forms to show both Income Tax and deductions.
  • Complete IRP 5 forms. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that learners are competent in Communication, Mathematical Literacy and Accounting at NQF Level 3. 

    UNIT STANDARD RANGE 
  • A person may exhibit this competence in the private and/ or the public sector.
  • VAT returns are included. 

  • Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Calculate gross wages from either time records or a productivity scheme. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The difference between gross pay and net pay is explained with examples. 

    ASSESSMENT CRITERION 2 
    Payments that are made to and/or by the worker that are not subject to tax or that give a tax rebate are explained with examples. 

    ASSESSMENT CRITERION 3 
    Gross Pay for a weekly/monthly pay roll is calculated for Income Tax purposes. 
    ASSESSMENT CRITERION RANGE 
    Week, month or year based on annual salary, basic weekly or monthly pay, overtime, from information on timesheets or clock/swipe cards, shift pay, performance related pay.
     

    SPECIFIC OUTCOME 2 
    Make and record the correct deductions. 
    OUTCOME RANGE 
    Including, but not limited to, Unemployment Insurance Fund, medical aid, retirement fund contributions, PAYE/SITE. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The deductions that are to be paid by the employer are explained with examples of what they are and to whom they are paid. 

    ASSESSMENT CRITERION 2 
    The deductions that are to be paid by the employee are explained with examples of what they are and to whom they are paid. 

    ASSESSMENT CRITERION 3 
    The various deductions to be paid are calculated on Gross Pay and the necessary forms completed accurately. 

    SPECIFIC OUTCOME 3 
    Complete payslips and other forms to show both Income Tax and deductions. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Information is extracted from weekly/monthly working sheets to produce pay slips and to complete the required forms for submission to the Receiver of Revenue. 
    ASSESSMENT CRITERION RANGE 
    UIF, PAYE, Skills Development Levy.
     

    ASSESSMENT CRITERION 2 
    Pay slips and the necessary forms are completed for submission to the Receiver of Revenue on time. 

    ASSESSMENT CRITERION 3 
    The deadlines, requirements and the procedures for monthly and quarterly payments to the Receiver of Revenue are known and adhered to at all times. 

    SPECIFIC OUTCOME 4 
    Complete IRP 5 forms. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Information from weekly/monthly working sheets is extracted to produce IRP5's for each employee. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this Unit Standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA,or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

  • UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    N/A 

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems in which responses display that responsible decisions using critical and creative thinking have been made. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, organise and critically evaluate information. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and language skills in the modes of oral and written presentations. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically (showing responsibility towards the environment and health of others). 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Be culturally and aesthetically sensitive across a range of social contexts. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  58375   National Certificate: Bookkeeping  Level 3  NQF Level 03  Reregistered  2023-06-30  FASSET 
    Core  48736   National Certificate: Small Business Financial Management  Level 4  NQF Level 04  Reregistered  2023-06-30  FASSET 
    Elective  58376   Further Education and Training Certificate: Bookkeeping  Level 4  NQF Level 04  Reregistered  2023-06-30  FASSET 


    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. Definitive Training Solutions CC 
    2. Sage Pastel Payroll & HR, a division of Sage South Africa (Pty) Ltd 
    3. Training for Results (Pty) Ltd 



    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.