Payroll processing and payslips
We process the approved monthly payroll using current employee and remuneration information.
- Salary and wage calculations
- Allowances and deductions
- Leave and unpaid-time inputs
- Payslip preparation
Payroll & employer compliance
Payroll that is accurate, timely and properly reconciled.
Monthly payroll processing and employer-compliance support for businesses that need reliable payslips, declarations and year-end reconciliations.
Monthly payroll
Gross-to-net calculations and payslips
Employer returns
EMP201 declarations and reconciliations
Employee records
IRP5/IT3(a) and payroll history
UIF & COIDA
Employer declarations and supporting information
What we do
A payroll process that joins up.
Employee data, payroll calculations, accounting entries, SARS declarations and UIF records should remain consistent throughout the year.
EMP201 declarations
Monthly employer liabilities are summarised and reconciled to the payroll before the EMP201 is submitted.
- PAYE
- Skills Development Levy
- UIF contributions
- Employment Tax Incentive where applicable
EMP501 and employee tax certificates
Payroll totals are reconciled to monthly declarations and payments before the employer reconciliation is completed.
- Interim and annual EMP501
- IRP5 and IT3(a) certificates
- Declaration-to-payment reconciliation
- Exception resolution
UIF registration and declarations
We assist with employer and employee UIF information and monthly declaration processes.
- Employer registration support
- Employee declarations
- uFiling information
- Contribution reconciliation
Payroll administration
A controlled payroll file helps management support each employee’s pay and statutory treatment.
- Employee master-file maintenance
- Tax and banking details
- Employment changes
- Payroll reports and journals
COIDA and payroll support schedules
Payroll information can be organised to support Compensation Fund returns and other employer reporting.
- Earnings schedules
- Employee classifications
- Return-of-earnings support
- Payroll-to-accounting reconciliations
Why it matters
Small payroll differences become large compliance problems.
Monthly declarations, payments, payroll reports and employee certificates should reconcile across the full tax year.
A controlled process reduces incorrect payslips, unexplained employer balances and year-end reconciliation delays.
✓Employee details kept current
✓Approved changes supported
✓Payroll agrees with accounting journals
✓EMP201 totals reconcile monthly
✓Payments match declarations
✓EMP501 and certificates reconcile annually
01
Set up the payroll file
→
02
Collect monthly changes
→
03
Process and review
→
04
Issue payslips and reports
→
05
Submit declarations
→
06
Reconcile the year
Our process
From initial review to completed reporting.
The exact scope is agreed after reviewing the entity, records, reporting period and outstanding requirements.
Set up the payroll file
Employee details, remuneration structures, deductions and opening balances are confirmed.
Collect monthly changes
New employees, terminations, leave, overtime, allowances and deductions are approved.
Process and review
The payroll is calculated and exception reports are checked before approval.
Issue payslips and reports
Payslips, payroll summaries and accounting journals are prepared.
Submit declarations
EMP201 and UIF information is prepared from the approved payroll.
Reconcile the year
Monthly payroll, declarations, payments and employee certificates are reconciled.
Information required
Documents normally requested.
The final request list depends on the assignment and the condition of the current records.
•Employee personal and tax information
•Employment agreements
•Salary and wage structures
•Banking details
•Leave, overtime and commission inputs
•Benefit and deduction information
•Prior payroll reports
•EMP201 returns and SARS statements
•UIF registration and declarations
•PAYE payment records
•Employee tax certificates
•Compensation Fund information
Common issues
Common payroll problems.
Identifying these matters early helps define the records, corrections and follow-up work required.
Payroll changes are not approved
Salary, deduction or banking changes are processed without a clear authorisation trail.
EMP201 differs from payroll
Monthly declarations are based on figures that do not agree with the final payroll.
Payments are allocated incorrectly
SARS or UIF payments cannot be matched to the correct period or declaration.
Employee information is incomplete
Tax numbers, identity details or employment dates are missing or inconsistent.
Year-end reconciliation starts too late
Differences accumulated during the year are only identified when certificates are due.
Payroll journals are not posted
The accounting records do not reflect the payroll expense and employer liabilities correctly.
Useful resources
Official employer resources.
Employers should use current SARS and Department of Employment and Labour guidance.
SARS
SARS PAYE
SARS
SARS
SARS employer account
SARS
Labour
UIF uFiling
Labour
Labour
Compensation Fund
Labour
Payroll compliance cycle.
The payroll year runs through monthly processing and then into interim and annual employer reconciliations.
Monthly
Payroll & EMP201Process payroll, issue payslips and reconcile employer taxes.Monthly
UIF / payroll recordsKeep employee changes and contribution records current.Bi-annual
EMP501Reconcile payroll, declarations and payments.Annual
IRP5 certificatesFinalise employee tax certificates from the reconciled payroll.Need a reliable monthly payroll process?
Send the employee count, payroll frequency, current payroll system and latest employer returns so that we can assess the setup or monthly service required.