Payroll Compliance in South Africa Self-Study Course

The focus of this course is to ensure that everyone who works in HR, payroll, or management understands how payroll compliance really works — not just in theory, but in practice. Because compliance is not just about paying people correctly; it is about doing so lawfully, transparently, and responsibly. In this session, we will go beyond the theory. During this course we discuss practical challenges, clarify grey areas, and reflect on how to apply what we have learned in real workplace situations. By the end of this session, you should feel more assured about interpreting legislation, handling payroll processes accurately, and identifying potential compliance risks before they become problems.

Whether you are an HR manager, a payroll officer, a business owner, or a finance professional, this session is for you.

TOPICS DISCUSSED

• Module 1 – Payroll Compliance – The Legal Map (Who regulates what?)
• Module 2 – Registering and Filing: EMP201, EMP501, IRP5’s/IT3’s (and the traps)

• Module 3 – Taxing Earnings Correctly: PAYE (2026 tax year)
• Module 4 – UIF and SDL: Small percentages, consequences
• Module 5 – Allowances, Reimbursements & Fringe Benefits
• Module 6 – Lawful Deductions, Payslips & Record-Keeping
• Module 7 – Terminations, Final Pay & Post-Employment Compliance
• Module 8 – ETI (Employment Tax Incentive) Without Risk
• Module 9 – COIDA (Compensation Fund) & ROE: Getting Assessed Right
• Module 10 – Month-End to Year-End: A Zero-Penalty Close
• Annexures Included:

Annexure A – Calculations Worksheet in Excel

Annexure B – SARS E-Logbook 2025/2026

Annexure C – Guide for Employers iro Employees Tax for 2026

Annexure D – COIDA Industry Classifications

Annexure E – COIDA Tarrifs of Assessment