About this programme

This Institute of Certified Bookkeepers (ICB) “Payroll and Monthly SARS Returns” module, presented at Unigrad College, is part of the National Certificate in Bookkeeping (NQF Level 3) as well as the National Diploma in Technical Financial Accounting (NQF Level 5).

Studying this module will introduce you to payroll and the Basic Conditions of Employment Act as well as basic business ethics.   On successful completion of this programme you will be able to complete the payroll function from the bookkeeping perspective and be able to complete the SARS payroll returns (EMP 201, IRP 5, IT3a, IRP 501). Students will also learn how to complete the VAT 201 return.

Module outline

Basic Bookkeeping revision and VAT

Plan, organise, implement & monitor and work within the payroll environment

Record and validate input variations on employee records

Record and validate input variations on employee records

Statutory registrations

Complete PAYE documents

Accounting for payroll

The theory of computerised payroll

Monthly SARS returns and eFiling

Ethics and the registered Tax Practitioner

Programme duration 

10 weeks (Saturday classes)