People, paid properly
Payroll
PAYE, UIF and SDL, payslips your staff can read, and EMP201 and EMP501 filed on the calendar.
Payroll is a trust exercise
Staff should be able to see how net pay was built. SARS should be able to match the certificates to the payments. Those are the same discipline. We set the employee up properly at the start: tax number, bank details, and the earnings that are pensionable, taxable or reimbursed.
We are accountants, not labour lawyers. Contracts, BCEA leave disputes and CCMA matters need the right adviser. We will flag when a payroll instruction depends on one of those.
The returns around the payslip
EMP201 is the monthly declaration and payment, usually due on the 7th. EMP501 reconciles the year, twice. UIF is 1% from the employee and 1% from the employer, subject to the earnings ceiling. SDL is 1% once the leviable payroll is over the annual threshold, which has long been R500 000. Confirm the ceiling and the threshold for your year before you budget them.
What is included
- Employee setup and tax numbers chased early
- Monthly pay run and payslips
- EMP201 values and a payment reminder
- Interim and annual EMP501 reconciliations
- IRP5 / IT3(a) certificates
Questions on this service
Usually yes, once someone other than you is on the payroll, or once overtime, commission or travel allowances appear. The penalty for a rejected EMP501 is out of proportion to the size of the team. A checklist for small employers is in our payroll guide.