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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD: 

Ascertain gross pay 
SAQA US ID UNIT STANDARD TITLE
263398  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  Level 5  Level TBA: Pre-2009 was L5  15 
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
109994  Ascertain Gross Pay  Level 5  Level TBA: Pre-2009 was L5  15  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 formation of gross pay entitlement.

The qualifying learner will be capable of:
  • Demonstrating an understanding of gross pay.
  • Determining basic entitlements.
  • Determining fringe benefits values.
  • Processing additional pay and allowances. 

  • 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.
  • The Unit Standard "Demonstrate an understanding of statutory legislation and requirements relating to payroll administration" at NQF Level 4. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of gross pay. 

    ASSESSMENT CRITERIA
     

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

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

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

    SPECIFIC OUTCOME 2 
    Determine basic entitlements. 

    ASSESSMENT CRITERIA
     

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

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

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

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

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

    ASSESSMENT CRITERION 6 
    All permanent entitlements and enhancements supplementary to basic pay are identified and input correctly, to payroll. 
    ASSESSMENT CRITERION RANGE 
    Entitlements refers but is not limited to shift pay, unsociable hours, stand-by payments, contractual overtime, standard bonus and lump sums.
     

    SPECIFIC OUTCOME 3 
    Determine fringe benefits values. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    All relevant fringe benefits are identified and correctly applied to employee records. 
    ASSESSMENT CRITERION RANGE 
    Benefits refers but is not limited to use of organisational assets, cell phone, purchase of company assets at less than market value and medical aid.
     

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

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

    SPECIFIC OUTCOME 4 
    Process additional pay and allowances. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    All relevant temporary entitlements are identified and correctly applied. 
    ASSESSMENT CRITERION RANGE 
    Temporary entitlements refers but is not limited to 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) and ex gratia payments.
     

    ASSESSMENT CRITERION 2 
    Payment of temporary entitlements is checked for proper authorisation in accordance with organisational requirements. 

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

    ASSESSMENT CRITERION 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 
  • 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 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, organization 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 

    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 109994, "Ascertain Gross Pay", Level 5,15 credits.

    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  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.