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: 

Ascertain Gross Pay 
SAQA US ID UNIT STANDARD TITLE
109994  Ascertain Gross Pay 
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-Fundamental  Level 5  Level TBA: Pre-2009 was L5  15 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2009-11-03  2010-03-11  SAQA 0160/05 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2011-03-11   2014-03-11  

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 is replaced by: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
263398  Ascertain gross pay  Level 5  Level TBA: Pre-2009 was L5  15   

PURPOSE OF THE UNIT STANDARD 
This Unit Standard is intended for persons involved with Payroll Administration. Persons credited with this Unit Standard are able to determine the gross pay entitlement of employees in an organisation. They will be able to:
  • Demonstrate an understanding of gross pay
  • Determine basic entitlements
  • Determine fringe benefits values
  • Input additional pay and allowances 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Persons attempting this Unit Standard should be competent in :
  • Mathematical Literacy at NQF level 4
  • Communication at NQF Level 4
  • Computer Literacy at NQFR Level 3
  • The Unit Standard entitled: "Demonstrate an understanding of statutory legislation and requirements". 
    		•

    UNIT STANDARD RANGE 
    The range includes, but is not limited to:
  • Documentation: Pay card/docket, time sheet, clock card, swipe card, pay scales, contractual details, statutory benefit regulations, pension / provident fund regulations, authorised signatory list, claim documents, Employment contract, EMP10
  • Entitlements: Shift pay, unsociable hours, stand-by payments, contractual overtime, standard bonus, lump sums, and other entitlements
  • Temporary entitlements: Sick pay, maternity pay, holiday pay, variable overtime, shift pay, retrospective pay adjustments, production bonus, performance-related pay, special payments (expenses, subsistence, travel costs, reimbursements) , ex gratia payments, Compensatory payments Redundancy, pay in lieu of notice, arbitration awards.
  • Benefits: Use of assets e.g. company vehicle, cell phone, purchase of company assets at less than market value, medical aid, etc
  • Processing Systems: Manual, computerised. 
    		•

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of gross pay. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. The compilation of gross pay is understood and explained with examples. 

    ASSESSMENT CRITERION 2 
    2. Different ways of defining gross pay as per various statutes is understood and explained with examples. 

    ASSESSMENT CRITERION 3 
    3. The implication of various definitions on calculation of gross pay is understood and demonstrated with examples. 

    SPECIFIC OUTCOME 2 
    Determine basic entitlements. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. Details of employees' basic pay rates and contracted conditions are verified for accuracy and authorisation. 

    ASSESSMENT CRITERION 2 
    2. Variations in working hours are checked for accuracy and authorisation. 

    ASSESSMENT CRITERION 3 
    3. Employees covered by positive payrolls are clearly identified and relevant details are inserted correctly. 

    ASSESSMENT CRITERION 4 
    4. Rates for overtime payments are checked against agreed scales for each type of employee affected. 

    ASSESSMENT CRITERION 5 
    5. The treatment of permanent allowances and enhancements is correctly identified with respect to tax, UIF, skills development and pension provident deductions. 

    ASSESSMENT CRITERION 6 
    6. All permanent entitlements and enhancements supplementary to basic pay are identified and input correctly to payroll. 

    SPECIFIC OUTCOME 3 
    Determine fringe benefits values. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. All relevant fringe benefits are identified and correctly applied to employee records. 

    ASSESSMENT CRITERION 2 
    2. Proper authorisation is obtained in accordance with company policy 

    ASSESSMENT CRITERION 3 
    3. All relevant fringe benefits are applied in accordance with current statutes. 

    SPECIFIC OUTCOME 4 
    Input additional pay and allowances. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. All relevant temporary entitlements are identified and correctly applied. 

    ASSESSMENT CRITERION 2 
    2. Where necessary, payment of temporary entitlements is checked for proper authorisation in accordance with organisational requirements. 

    ASSESSMENT CRITERION 3 
    3. The treatment of all temporary pay and allowances are correctly identified with respect to statutes and contractual deductions. 

    ASSESSMENT CRITERION 4 
    4. Where variations in gross pay arise, the appropriate action is taken to apply the terms of statutory and organisational payment schemes 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    Accreditation for this Unit Standard shall be obtained from the relevant Education and Training Quality Assurance Body, through summative and formative assessment by a registered assessor.
  • Assessors must be registered as an Assessor with the relevant ETQA
  • Moderators must be registered as assessors with the relevant ETQA, or with an ETQA that has a Memorandum of Agreement with the relevant ETQA.
  • Training providers must be accredited by the relevant ETQA. 
    		•

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    An understanding of:
    The parameters of payroll calculation:
  • positive and negative payrolls
  • pay frequency
  • pay intervals
    Payroll processing methods:
  • computerised in-house
  • computerised bureau
  • manual. 
    		•

    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 in order to determine basic entitlements, fringe benefits and inputs for additional allowances, using critical and creative thinking processes. 

    UNIT STANDARD CCFO WORKING 
    The learner is able to work effectively with others as a member of a team, group, organisation or community in order to gather the necessary information to determine gross pay 

    UNIT STANDARD CCFO ORGANISING 
    The learner is able to organize and manage oneself and one`s activities responsibly and effectively in order to enter inputs and variations timeously 

    UNIT STANDARD CCFO COLLECTING 
    The learner is able to collect, analyse, organise and critically evaluate information relating to pay, fringe benefits and allowances 

    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 in order to gather and process all related information to the gross pay 

    UNIT STANDARD CCFO SCIENCE 
    The learner is able to use science and technology effectively and critically to accurately calculate gross pay, 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 relating to the inputs and values for determining gross pay do not exist in isolation. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    UNIT STANDARD NOTES 
    This unit standard has been replaced by unit standard 263398, which is "Ascertain Gross Pay", Level 5,15 credits.

    Statutory Framework

    A working knowledge of statute law affecting payrolls:
  • Labour Relations Act
  • Basic Conditions of Employment Act
  • Income Tax Act and amendments
  • Unemployment insurance Act
  • Skills Development Levies Act (SDL)
  • Occupational Injuries and Diseases Act (OID)
  • Regional Services Council Act (RSC)

    The Organisation

    An understanding of the principles underlying the calculation of:
  • basic pay and contractual obligations
  • allowances, emoluments and benefits
  • sick pay and maternity pay.

    A detailed understanding of:
  • the functional position of payroll in the workplace
  • administrative requirements of the organisation:
  • time scales and schedules for updating, presenting and despatching data
  • information flows within the organisation
  • procedures for the security and confidentiality of information.

    A detailed understanding of:
  • the common components of remuneration and benefits packages
  • the application of statutory parameters to pay items.

    Supplementary information

    Legal
  • Labour Relations Act
  • Basic Conditions of Employment Act
  • Income Tax Act and amendments
  • Unemployment insurance Act

    Skills Development Levies Act
  • Occupational Injuries and Diseases Act (OID)
  • Regional Services Council Act (RSC)

    Terminology
  • Positive payroll-It is the remuneration that is determined by inclusion of earnings, e.g. standard salaries payroll, wages payroll in which hours worked are entered for payment.
  • Negative payroll- It is the remuneration that is determined by exclusion, e.g. hours NOT worked are deducted from a standard (set) number of hours which should have been worked.
  • Gross pay- It is the sum of all employee remuneration including remuneration for time worked, allowances, benefits and re-imbursements.
  • Taxable income- It is the sum of all payments to the employee from which tax is to be deducted (including remuneration for time worked, taxable allowances and taxable benefits) less tax deductible deductions within approved limits. 
    		•

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  35927   National Certificate: Payroll Administration Services  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered"     		 2009-11-07  Was SERVICES until Last Date for Achievement 
    Core  67229   National Diploma: Payroll Administration Services  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SERVICES 
    Core  35926   National Diploma: Payroll Administration Services  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2009-03-31  Was SERVICES until Last Date for Achievement 


    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.