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 THAT HAS PASSED THE END DATE: 

Prepare Wages 
SAQA US ID UNIT STANDARD TITLE
117417  Prepare Wages 
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 3  NQF Level 03  6 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "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 
On completion of this unit standard learners will be able to calculate, record and pay wages. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Accounting NQF level 2.
  • Communication at NQF Level 2.
  • Mathematical Literacy at NQF Level 2. 
    		•

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Calculate gross wages. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Hours worked are collated and verified against attendance. 

    ASSESSMENT CRITERION 2 
    Discrepancies identified are resolved according to company policy. 
    ASSESSMENT CRITERION RANGE 
    Authorisation: normal and overtime hours, ghost employees.
     

    ASSESSMENT CRITERION 3 
    Hours worked are calculated accurately. 
    ASSESSMENT CRITERION RANGE 
    Normal and overtime.
     

    ASSESSMENT CRITERION 4 
    Hours worked and correct rates are recorded on the wage sheet. 

    ASSESSMENT CRITERION 5 
    Gross wages are correctly calculated and recorded on wage sheet. 

    SPECIFIC OUTCOME 2 
    Calculate net wages. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Authorised employees deductions are collated and verified against employee contracts. 

    ASSESSMENT CRITERION 2 
    Deductions are accurately calculated and recorded in the appropriate register. 
    ASSESSMENT CRITERION RANGE 
    Employer and employee contributions according to legislation and organisational requirements.
     

    ASSESSMENT CRITERION 3 
    Allowances are verified, calculated and recorded in the appropriate register. 
    ASSESSMENT CRITERION RANGE 
    Allowances to include travel, housing, entertainment, car.
     

    ASSESSMENT CRITERION 4 
    Net wages are correctly calculated and recorded in the appropriate register. 
    ASSESSMENT CRITERION RANGE 
    Wages sheet or wages journal.
     

    ASSESSMENT CRITERION 5 
    Discrepancies identified are resolved according to company policy. 

    SPECIFIC OUTCOME 3 
    Disburse money for wages. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Advice slips are completed accurately. 

    ASSESSMENT CRITERION 2 
    Money is requested as per totals of net wages. 
    ASSESSMENT CRITERION RANGE 
    Money - cash, cheque, and electronic funds transfer.
     

    ASSESSMENT CRITERION 3 
    Received money is validated against requisition. 

    ASSESSMENT CRITERION 4 
    Advice slips and money are accurately reconciled. 

    SPECIFIC OUTCOME 4 
    Complete relevant documentation for the Receiver of Revenue. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    SARS return form for statutory deductions is identified and completed correctly. 

    ASSESSMENT CRITERION 2 
    Requisition for total payment due to SARS is completed and authorised. 

    ASSESSMENT CRITERION 3 
    Completed form and payment is forwarded to SARS by due date. 

    ASSESSMENT CRITERION 4 
    Documents are filed according to business policy and accounting practice. 


    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
    Elective  58375   National Certificate: Bookkeeping  Level 3  NQF Level 03  Passed the End Date -
    Status was "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.
     
    NONE 


    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.