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: 

Determine individual and aggregate payments 
SAQA US ID UNIT STANDARD TITLE
263402  Determine individual and aggregate payments 
ORIGINATOR
SGB Administration 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Office Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  20 
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 replaces: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
110008  Determine individual and aggregate payments  Level 5  Level TBA: Pre-2009 was L5  45  Complete 

PURPOSE OF THE UNIT STANDARD 
This unit standard is for learners in the payroll profession, or those seeking to enter the payroll profession, who wish to enhance their payroll competencies. Learners who are competent in this unit standard will be able to determine the formulation of gross pay entitlement.

The qualifying learner will be capable of:
  • Identifying and recording deductions.
  • Performing basic tax calculations.
  • Calculating and verifying net pay.
  • Ascertaining and reconciling aggregate payroll totals.
  • Generating and distributing pay slips. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the learner has the following knowledge and skills:
  • Communication at NQF Level 4.
  • Mathematical Literacy at NQF Level 4.
  • Computer Literacy at NQF Level 3. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Identify and record deductions. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    All relevant temporary deductions are identified and correctly applied to employees affected. 

    ASSESSMENT CRITERION 2 
    Temporary deductions are checked for proper authorisation in accordance with organisational and legal requirements. 

    ASSESSMENT CRITERION 3 
    Permanent deductions are identified by reference to core payroll data. 

    ASSESSMENT CRITERION 4 
    Income subject to statutory contributions is correctly identified for all eligible employees. 

    ASSESSMENT CRITERION 5 
    Retirement funding income is correctly identified for all eligible employees. 

    ASSESSMENT CRITERION 6 
    All deductions are compared with payroll requirement parameters and any that fall outside the parameters are referred to the appropriate person for resolution. 

    ASSESSMENT CRITERION 7 
    All time scales and cut-off dates are complied with in terms of organisational and statutory requirements. 

    SPECIFIC OUTCOME 2 
    Perform basic tax calculations. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Taxable income is calculated for employees on the payroll. 

    ASSESSMENT CRITERION 2 
    The difference between non-cumulative and accumulative tax is explained with examples given of each. 

    ASSESSMENT CRITERION 3 
    The correct calculation of tax for employees working for various tax periods is performed for employees falling into each category. 
    ASSESSMENT CRITERION RANGE 
    Various tax periods include but are not limited to hourly, daily, weekly, fortnightly, monthly, part-time, casual and annual.
     

    SPECIFIC OUTCOME 3 
    Calculate and verify net pay. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The employee status of all employees is checked for validity. 

    ASSESSMENT CRITERION 2 
    Deductions from gross pay are calculated accurately for employees on the payroll to determine net pay in accordance with statutory and organisational policies. 

    ASSESSMENT CRITERION 3 
    Net pay figures are checked against the parameters for the payroll concerned and any discrepancies are dealt with or referred to the appropriate person for resolution. 

    SPECIFIC OUTCOME 4 
    Ascertain and reconcile aggregate payroll totals. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Payroll totals are reconciled and authorized so that employees can be paid. 

    ASSESSMENT CRITERION 2 
    Aggregate employer`s statutory and contractual contributions are correctly calculated and reconciled against control totals. 

    ASSESSMENT CRITERION 3 
    Aggregate payments are checked against control totals. 

    ASSESSMENT CRITERION 4 
    Roundings to facilitate cash payments are accurately aggregated and reconciled to control totals. 

    ASSESSMENT CRITERION 5 
    Aggregate amounts payable to external bodies in respect of statutory and voluntary deductions are correctly calculated and reconciled against control totals. 

    ASSESSMENT CRITERION 6 
    Total charges to organisational budgets are reconciled against aggregate payroll totals and are correctly coded for allocation. 

    ASSESSMENT CRITERION 7 
    Discrepancies which arise are resolved and those that cannot be are referred for action to the appropriate supervisor(s). 

    ASSESSMENT CRITERION 8 
    All time scales and cut-off dates are complied with in terms of organisational and statutory requirements. 

    SPECIFIC OUTCOME 5 
    Generate and distribute pay slips. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    All pay slips are completed in accordance with statutory and organisational requirements. 
    ASSESSMENT CRITERION RANGE 
    Organisational and statutory requirements include, but are not limited to:
  • Legible, understandable, mathematically correct, on time, statutory deductions made and indicated.
     

  • ASSESSMENT CRITERION 2 
    The number of pay slips generated is reconciled promptly with the number of positive pays produced on the payroll. 

    ASSESSMENT CRITERION 3 
    The number of no-pays and actual pays is reconciled promptly with the number of employees on the payroll. 

    ASSESSMENT CRITERION 4 
    Pay slips are distributed to employees in accordance with statutory requirements and organisational procedures. 

    ASSESSMENT CRITERION 5 
    Emergency or extraordinary payments are produced in accordance with organisational requirements. 

    ASSESSMENT CRITERION 6 
    All supporting documentation is retained and filed in accordance with statutory and organisational requirements. 

    ASSESSMENT CRITERION 7 
    Payment procedures are initiated in accordance with organisational procedures. 

    ASSESSMENT CRITERION 8 
    All time scales and deadlines are complied with in terms of organisational and statutory requirements. 


    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 
    The learner is able to identify and solve problems using critical and creative thinking processes to determine individual and aggregate payments, including the calculation of deductions and net pay in relation to this. 

    UNIT STANDARD CCFO WORKING 
    The learner is able to work effectively with others as a member of a team, group, organization or community in order to ensure that all information gathered is correct so that net pay is calculated accurately. 

    UNIT STANDARD CCFO ORGANISING 
    The learner is able to organize and manage him/herself and his/her activities responsibly and effectively in order to gather information in time for payroll deadlines. 

    UNIT STANDARD CCFO COLLECTING 
    The learner is able to collect, analyse, organise and critically evaluate information relating to deductions, tax calculations, reconciliations and any related discrepancies. 

    UNIT STANDARD CCFO COMMUNICATING 
    The learner is able to communicate effectively using visual, mathematical and/or language skills in the modes of oral and/or written persuasion to present net payroll total. 

    UNIT STANDARD CCFO SCIENCE 
    The learner is able to use science and technology effectively and critically to gather information for and process aggregate payroll totals, showing responsibility towards the environment and health of others. 

    UNIT STANDARD CCFO DEMONSTRATING 
    The learner is able to demonstrate an understanding of the world as a set of interrelated systems by recognizing that problem-solving contexts do not exist in isolation and that factors affecting the reconciliation of payroll totals need to be taken cognisance of. 

    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 
    This unit standard replaces unit standard 110008, "Determine individual and aggregate payments", Level 5, 20 Credits. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  93995   Further Education and Training Certificate: Payroll Administration Services  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 


    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. PAYROLL EDUCATION 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.