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

Annexure B – 2025/26 SARS eLogbook

Annexure C – Budget Tax Guide – 2026 Tax year