Bookkeeping & Payroll

Introduction to Payroll Accounting

Curated byNdulamiso Mamburu LinkedIn

Works at the South African Revenue Service (SARS) · Pursuing Taxation degree · How we curate →

Provider

Alison

Format

100% Online

Level

Certificate

Duration

3-4 Hours

Course Overview

Payroll is one of those areas where theoretical knowledge and practical compliance intersect. This course builds the right mental model from the start: that payroll is not just about calculating a salary, but about getting the statutory obligations to SARS right every single month. That framing, taught early, prevents the costly compliance errors that we see many small SA businesses make.

Learn the fundamentals of payroll laws, salary calculations, and employee compensation tracking.

Payroll is one of the most legally regulated areas of business finance. In South Africa, employers are required to calculate and withhold PAYE (Pay As You Earn tax) on behalf of their employees, contribute to UIF (Unemployment Insurance Fund), and pay SDL (Skills Development Levy) if their annual payroll exceeds the threshold. Getting any of these wrong creates a SARS liability. 'Introduction to Payroll Accounting' establishes the conceptual and practical foundation for understanding how payroll works. The course covers the legal framework governing employee compensation, the different types of remuneration and how they are taxed, and the step-by-step process for calculating net pay. You will also learn how payroll records are maintained, what a payslip must legally contain, and how annual IRP5 reconciliations and EMP501 submissions work.

•Study Bookkeeping & Payroll at your own pace, anytime and anywhere.
•Earn a free certificate from Introduction to Payroll Accounting.
•Accessible on any device (desktop, tablet, or mobile).

Who Should Enrol?

Individuals entering the payroll profession for the first time, bookkeepers expanding their scope to include payroll processing, HR professionals who need to understand the financial mechanics behind the remuneration packages they structure, and small business owners managing their own payroll.

English Language Requirements

A basic proficiency in reading and understanding English is recommended to fully benefit from the material.

Upon successful completion of this program, you will be able to:

✓Identify the different components of an employee's remuneration package and their tax treatment.
✓Apply the PAYE calculation methodology using SARS tax tables for the relevant tax year.
✓Calculate UIF and SDL contributions for both the employee and employer.
✓Understand the legal requirements for payslip content and payroll record retention.
✓Prepare a basic IRP5 reconciliation and understand how it feeds into the EMP501 submission.

Payroll administration is one of the most consistently in-demand finance functions in South Africa. This course is a solid starting point for anyone looking to work as a Payroll Administrator, Payroll Clerk, or HR Finance Assistant. It also provides the conceptual grounding needed before studying towards an ICB Payroll and Monthly SARS Returns certificate.

Why We Recommend This Course

"Payroll is one of those areas where theoretical knowledge and practical compliance intersect. This course builds the right mental model from the start: that payroll is not just about calculating a salary, but about getting the statutory obligations to SARS right every single month. That framing, taught early, prevents the costly compliance errors that we see many small SA businesses make."

Alison

Global Online Learning Platform

Alison is one of the world's largest free learning platforms, offering over 4,000 courses across Accounting and other disciplines to millions of learners in 195 countries. All Alison courses, including Introduction to Payroll Accounting, are completely free to study, with optional paid certificates available upon completion. Alison is certified by the CPD Standards Office (UK), meaning certificates earned are recognised by employers globally.