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: 

Demonstrate an understanding of statutory legislation and requirements relating to payroll administration 
SAQA US ID UNIT STANDARD TITLE
263375  Demonstrate an understanding of statutory legislation and requirements relating to payroll administration 
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 4  NQF Level 04  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
109996  Demonstrate and apply an understanding of statutory legislation and requirements relating to Payroll Administration  Level 4  NQF Level 04  20  Complete 

PURPOSE OF THE UNIT STANDARD 
This unit standard is for learners in the payroll profession or seeking to enter the payroll profession wishing to enhance his/her competences. Learners who are competent in this unit standard will be able to demonstrate an understanding of how statutory legislation and requirements as related to payroll impact on payroll administration.

The qualifying learner is capable of:
  • Demonstrating an understanding of the Basic Conditions of Employment Act.
  • Demonstrating an understanding of the South African Tax system.
  • Demonstrating an understanding of the Occupational Injury and Diseases (OID) Act, the Skills Development Levy (SDL) Act, the Unemployment Insurance (UI) Act.
  • Demonstrating an understanding of the Bargaining Councils as related to Payroll. 

  • 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 3
  • Mathematical Literacy at NQF Level 3. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of the Basic Conditions of Employment Act. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    An understanding of the implications of normal and other working hours is demonstrated. 
    ASSESSMENT CRITERION RANGE 
  • Hours include but are not limited to normal hours and overtime.
     

  • ASSESSMENT CRITERION 2 
    An understanding of the various types of leave and leave accumulation is demonstrated. 
    ASSESSMENT CRITERION RANGE 
  • Leave includes but is not limited to annual, sick, family responsibility, maternity, unpaid and leave encashment.
     

  • ASSESSMENT CRITERION 3 
    An understanding of the implications of leave payments is demonstrated. 

    ASSESSMENT CRITERION 4 
    Where matters do not fall within the discretion of the candidate, the matter is referred to the appropriate person. 

    SPECIFIC OUTCOME 2 
    Demonstrate an understanding of the South African tax system. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    An understanding of the calculations of taxable income is demonstrated. 

    ASSESSMENT CRITERION 2 
    An understanding of the implications of structuring packages, particularly with reference to tax is demonstrated. 

    ASSESSMENT CRITERION 3 
    An understanding of the implications of determination of tax on various remuneration types is demonstrated. 

    ASSESSMENT CRITERION 4 
    An understanding of the implications of the difference between SITE and PAYE is demonstrated. 

    ASSESSMENT CRITERION 5 
    A working knowledge of the Guidelines to Employees Tax distributed annually by SARS is demonstrated. 

    SPECIFIC OUTCOME 3 
    Demonstrate an understanding of the Occupational Injury and Diseases Act,.the Skills Development Levy Act, the Unemployment Insurance Act. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The forms for Occupational Injury and Diseases, Skills Development Levy, and Unemployment Insurance Fund are identified and accurately completed. 

    ASSESSMENT CRITERION 2 
    The claiming process for Occupational Injury and Diseases, Skills Development Levy, and Unemployment Insurance Fund is understood and explained. 

    SPECIFIC OUTCOME 4 
    Demonstrate an understanding of bargaining councils as related to payroll. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    An explanation is given of the purpose of bargaining councils. 

    ASSESSMENT CRITERION 2 
    The employees affected by bargaining councils are identified in order to apply the rules of the bargaining council correctly in the payroll environment. 

    ASSESSMENT CRITERION 3 
    The rules of bargaining councils are correctly applied in the payroll environment. 


    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 
  • Labour Relations Act, Act No 66 of 1995.
  • Basic Conditions of Employment Act.
  • Income Tax Act and amendments, Act No 11 of 2002.
  • Unemployment Insurance Act, Act No 63 of 2001.
  • Skills Development Act, Act No 67 of 1998.
  • Regional Services Council Act, Act 109 of 1985.
  • Occupational Injury and Diseases Act, Act 130 of 1993.
  • The role and functions of bargaining councils. 

  • 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 interpret and determine the impact of the statutory requirements on the payroll function. 

    UNIT STANDARD CCFO ORGANISING 
    The learner is able to organize and manage oneself and one's activities responsibly and effectively in order to keep abreast of the latest statutory legislation and requirements. 

    UNIT STANDARD CCFO COLLECTING 
    The learner is able to collect, analyse, organise and critically evaluate statutory legislative information. 

    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 highlight statutory legislative implications for the payroll function. 

    UNIT STANDARD CCFO SCIENCE 
    The learner is able to use technology effectively and critically, 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 payroll function do not exist in isolation and that statutory legislation and requirements will affect the payroll function. 

    UNIT STANDARD CCFO CONTRIBUTING 
    The learner is able to contributing to the full personal development of each learner and the social and economic development of the society at large, by making it the underlying intention of any programme of learning to make an individual aware, through the awareness of statutory legislation and requirements, of the importance of:
  • Reflecting on and exploring a variety of strategies to learn more effectively.
  • Participating as responsible citizens in the life of local, national and global communities.
  • Being culturally and aesthetically sensitive across a range of social contexts.
  • Exploring education and career opportunities.
  • Developing entrepreneurial opportunities. 

  • 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 109996, "Demonstrate and apply an understanding of statutory legislation and requirements relating to Payroll Administration", Level 4, 20 credits. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  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.
     
    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.