Accurate payroll calculations are essential for every HR and payroll professional. They ensure employees are paid correctly and that all statutory deductions — PAYE, UIF, SDL, and other contributions — are compliant with South African legislation. Beyond compliance, precise calculations build employee trust and protect the organisation from penalties, disputes, and reputational risk. When payroll staff understand the “why” and “how” behind each calculation, they move from simply processing pay to becoming key custodians of fairness, accuracy, and compliance in the workplace.
TOPICS DISCUSSED
Module 1 – Payroll Foundations – The Building Blocks
Module 2 – Monthly PAYE Method
A. 2026 Quick Reference — Numbers You will Actually Use
B. The Monthly PAYE Method — The 8 Step “Payday Pipeline”
C. Worked Examples — Straight Salaries
D. Worked Examples — Salary + Medical Fringe + Credits
E. Worked Examples — Salary + Travel Allowance (80/20 Rule)
F. Age Based Rebates in Action (65+ and 75+)
G. Months with Bonuses or Other Annual Payments
H. Weekly & Fortnightly Payrolls — Using Annual Equivalent
I. Implementation Cheat sheet
J. Common Pitfalls & How to Avoid Them
Module 3 – Annual Equivalent & Irregular Pay
Module 4 – Travel Allowances & Reimbursements
Module 5 – Fringe Benefits In Practice
Module 6 – Retirement Fund Deductions (27,5% / R 350K)
Module 7 – Medical Scheme Fees Tax Credits (MTC)
Module 8 – UIF & SDL – Who, What, How Much?
Module 9 – Terminations, Awards & SARS Directives
Module 10 – Month-End to Year-End
Annexures Included:
Annexure A – Guide for Employers iro Employees Tax for 2026
