Training Objectives

By the end of the programme, participants will be able to:

In terms of knowledge

• Describe the importance of the payroll function
• Describe the context and purpose of a payroll department
• Describe how to effectively run a compliant payroll office
• List all the required steps of the payroll process
• Clarify the payroll processes and procedures
• Properly classify workers, differentiating employees and private contractors based on the common law rule
• Track employee time and differentiate between types of employee compensation
• Describe the main elements of employee payment
• Identify the cases were benefits in kind arises
• Identify, track and account for all required employee deductions associated with benefits and all required wage taxes
• Define the PAYE Tax administration system and employers’ obligations
• Describe how to generate information and reports for internal and external use

In terms of skills

• Explain the importance of the efficient function of the payroll department
• Explain the main principles that must govern the operations of a payroll department
• Explain the requirements of the main payroll regulations
• Explain how payroll interacts with the accounting system and the associated record keeping, controls and measurements
• Justify payroll deductions
• Perform calculations for the employee’s remuneration.
• Perform calculations for the statutory contributions and deductions.
• Perform calculations for the PAYE Tax.
• Develop a compliant payslip
• Perform an analysis and interpret payroll information

In terms of attitude

• Manage stakeholders’ expectations
• Encourage themselves to apply simple methods that provide meaningful payroll results
• Share their view regarding the importance of the payroll function
• Discuss the role and purpose of the payroll process
• Provide advice on the appropriate selection of a payroll software
• Challenge tax assessments
• Compare the actual results with the budgeted results of payroll information
• Justify salary increases
• Justify deductions and contributions

Training Outline

Payroll environment

• Definition
• Payroll Importance
• Trends
• Payroll challenges
• Risk, Regulation, and Compliance

Payroll Administration

• The key steps involved in payroll activities
• Identify employees
• Employee classification
• Employee set-up
• Employer Registration
• Declaration of employment
• Maintaining employee data
• Processing leave
• Setting up payslips
• Capturing overtime and additional payment information

Payroll Implementation

• Ascertaining gross pay

– Basis of Assessment
– Earnings Categories
– Overtime
– Classifying taxable pay elements
– Benefits in kind

• Processing deductions

– Ascertaining what makes a deduction from pay lawful
– Classifying the types of deductions
– Distinguishing deductions which affect taxable pay
– Description of the required contributions that need to be calculated and deducted as part of both the employee’s and employers’ contributions
– Review of the documentation required to complete in cases of new recruitment or termination of employment
– Review of employment contracts and their link to the contributions
– Identifying the work to be performed when provident fund rules apply
– International business
– Bilateral agreements
– EU social security coordination

Completing Payroll Process

• Issuing payslips
• Contents of the various payroll reports and how to use them
• Payment of PAYE and contributions
• Review of receipts of the social insurance and other contributions, penalties arising from late registration or payment
• Preparation of the tax declaration form for the company, and review of its contents.
• Disclosures and detailed interpretation of payroll in FS
• Ergani/SISNet

Who Should Attend

The programme is ideal for all HR professionals. The courses offers an opportunity to understand and apply the regulation behind the calculations of all contributions and relevant deductions of payroll, as well as review various scenarios where these may vary.

Training Style

• Illustration of key terms and concepts
• Preparation and discussion of practical examples, including mini cases
• The course will have both a theoretical and practical framework with real examples drawn from actual companies, local and international
• Activities and Break-out groups

CPD Recognition

This programme may be approved for up to 5 CPD units in Accounting and Auditing. Eligibility criteria and CPD Units are verified directly by your association, regulator or other bodies which you hold membership.

In-house Training

For groups within the same organisation, this course may be customized to meet any specific needs and delivered in-house.