{"product_id":"salaried-employees-specific-and-unique-transactions-recording","title":"Salaried Employees - Specific and Unique Transactions Self-Study Course","description":"\u003cdiv class=\"product-details-module product-details__general-info\"\u003e\n\u003cdiv class=\"product-details-module__content\"\u003e\n\u003cdiv id=\"productDescription\" class=\"product-details__product-description\" itemprop=\"description\"\u003e\n\u003cp\u003e\u003cspan\u003e\u003cstrong\u003e\u003ci\u003eSalaried employees in South Africa often receive payments and benefits beyond basic monthly remuneration. These transactions—whether bonuses, severance pay, travel allowances, or fringe benefits—carry specific rules under the Income Tax Act, SARS guidelines, and labour law frameworks like the Basic Conditions of Employment Act (BCEA). This course unpacks unique payroll transactions, explains their legal and tax implications, and demonstrates how to calculate and record them correctly.\u003c\/i\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003ca name=\"_Hlk215564947\"\u003e\u003c\/a\u003e\u003cstrong\u003e\u003ci\u003e\u003cu\u003e\u003cspan\u003eTOPICS DISCUSSED\u003c\/span\u003e\u003c\/u\u003e\u003c\/i\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eAnnual Equivalent Calculation (Pro Rata)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eDeduction to determine Balance of Remuneration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eDonations to Solidarity Fund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eArbitration Awards\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSeverance Benefits\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eBackdates (Antedated) Salaries\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRestraint of Trade\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eLeave Pay\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eAdvance Salary\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eOvertime\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eBonus\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eVariable Remuneration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eExemptions\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eBursaries (School Fees)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eDonations\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"product-details__product-share details-product-share\"\u003e\n\u003cdiv class=\"product-details-module\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Van Jaarsveld Consulting","offers":[{"title":"Default Title","offer_id":48300626182395,"sku":null,"price":350.0,"currency_code":"ZAR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0801\/3804\/3643\/files\/Professional_people_gathered_around_a_laptop_at_a_desk_as_if_they_re_watching_a_webinar_together_business_meeting_collaborative_viewing2.png?v=1792415581","url":"https:\/\/vanjaarsveldconsulting.com\/products\/salaried-employees-specific-and-unique-transactions-recording","provider":"Van Jaarsveld Consulting","version":"1.0","type":"link"}