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:

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	7
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

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	Passed the End Date - Status was "Reregistered"	2023-06-30	FASSET
Core	48736	National Certificate: Small Business Financial Management	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	FASSET
Elective	58376	Further Education and Training Certificate: Bookkeeping	Level 4	NQF Level 04	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.

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