Advanced Occupational Certificate: Payroll Manager

Purpose

The purpose of this qualification is to provide qualifying learners with the knowledge, understanding, competence and experience required to operate as a Payroll Manager.

A Payroll Manager manages the organisation's employment costs and directs the activities of payroll staff and monitors the payroll processing objectives including audits and relevant legislative compliance (affecting employer/employee relationship).

The learner attributes (including problem solving, interpreting information and communication) will be integrated in the learning process. Learners will have to prove competence of the above knowledge, skills, attitudes, responsibilities, and tasks imbedded in the exit level outcomes.

A qualified learner will be able to

• Manage accurate payment of employees within a company.
• Oversee and manage overall company payroll objectives.
• Manage compliance to policies, procedures, and legislation to mitigate governance risks.

Rationale

Currently, no formal training qualifications exist targeting this specific occupational group and instead some unit standards from other related qualifications are used to enhance employee skills. This qualification is important to address the skills of the current and future employees serving all sectors of the economy. Many commercial entities draw Payroll Managers from payroll clerks and several other internal employees trained either by software providers, bookkeeper, and other occupations.

The need for formalisation of the qualification was emphasised by many role-players that included the following tprofessional body, i.e. The South African Payroll Association. This specific qualification is aligned with one of the three designations registered with the SAQA. The specific function of Payroll Manager is critical for all public and private sector organisations for the specific purpose of complying with statutory requirements related to pension administration, tax compliance and various labour legislation.

The performance of the function is important for adherence to good corporate governance and corporate risk management. Adherence to the rule of law is important for economic performance and promotion of credible environment for investment. Whereas the immediate challenge is formalisation of existing employees' experience into this qualification, the actual training will increase the intake of young people into the occupation. Opportunities for growth are abundant for many qualified people. Not only will they have a qualification that can very easily enable them to move horizontally in human resource management amongst others but vertically into Payroll Executive and Financial Management.

This qualification will contribute to the full development of the learner within the commercial industry by providing recognition, further mobility, and transportability within various sectors. This qualification forms part of a suite of related qualifications as registered by the professional body with SAQA.

Learners wishing to become a Payroll Manager can enrol for the Occupational Qualification: Payroll Practitioner, NQF Level 5. Should such a learner wish to, at a later stage, enrol for the Occupational Certificate: Payroll Manager he/she will be granted recognition for modules already completed (CAT). In a similar manner, learners will be able to move from any of the designations registered with SAQA by the professional body.

Recognition of Prior Learning (RPL)

RPL for Access to the qualification.

Learners will gain access to the qualification through RPL for Access as provided for in the QCTO RPL Policy. RPL for access is conducted by accredited education institution, skills development provider or workplace accredited to offer that specific qualification/part qualification.

RPL for Credits

Learners who have acquired competencies of the modules of a qualification or part-qualification will be credited for modules through RPL.

RPL for access to the external integrated summative assessment

Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of result.

Entry Requirements

An NQF Level 5 qualification (Human Resource Management or Accounting or Finance).

This qualification is made up of compulsory Knowledge, Practical Skill and Work Experience Modules

Knowledge Modules

• 121102-000-00-KM-01, Business Management Concepts and Applications, Level 5, 16 Credits.
• 121102-000-00-KM-02, Payroll Theory and Application, Level 6, 26 Credits.
• 121102-000-00-KM-03, Introduction to Management, Level 6, 21 Credits.
• 121102-000-00-KM-04, Introduction to Human Resource Management, Level 6, 26 Credits.
• 121102-000-00-KM-05, Payroll Accounting, Level 6, 31 Credits.

Total number of credits for Knowledge Modules: 120

Practical Skill Modules

• 121102-000-00-PM-01, Determine Employee Cost to Company and Remuneration Elements, Level 5, 8 Credits.
• 121102-000-00-PM-02, Identify and Manage Areas of Customer Service Impact (Internal and Third Party), Level 5, 10 Credits.
• 121102-000-00-PM-03, Plan, Organise and Monitor Work within the Payroll Environment, Level 6,12 Credits.
• 121102-000-00-PM-04, Coordinate Completion of Year End Procedures (Monthly, Quarterly and Bi-Annual), Level 6, 10 Credits.
• 121102-000-00-PM-05, Conduct (Predictive Analysis) Business Intelligence Report for Payroll Functions, Level 6, 10 Credits.
• 121102-000-00-PM-06, Develop and Manage Audits for Payroll, Level 6, 10 Credits.

Total number of credits for Practical Skill Modules: 60

Work Experience Modules

• 121102-000-00-WM-01, Procedures for Determining Employee Cost to Company and Remuneration Elements, Level 5, 9 Credits.
• 121102-000-00-WM-02, Procedures for Managing Areas of Customer Service Impact (Internal and Third Party, Level 5, 11 Credits.
• 121102-000-00-WM-03, Procedures for Completion of Year End Payroll Procedures, Level 6, 14 Credits.
• 121102-000-00-WM-04, Process of Conducting (Predictive Analysis) Business Intelligence Reporting to Improve Employment Cost, Level 6, 13 Credits.
• 121102-000-00-WM-05, Procedures for Developing and Managing Audits for Payroll, Level 6, 13 Credits.

Total number of credits for Work Experience Modules: 60

1. Manage payroll environment to ensure accurate payment of employees.
2. Manage compliance to policies, procedures and legislation to mitigate governance risks.

Associated Assessment Criteria for Exit Level Outcome 1

ELO 1: Manage payroll environment to ensure accurate payment of employees.

• Discuss various business concepts and practices (ethics in business, customer management, communications) to demonstrate application within the payroll management environment.
• Discuss basic uses of critical personal computer applications (word processing, spreadsheet) and social media platforms for their impact in business environments.
• Apply various regulatory requirements of payroll systems to determine accurate salary for various types of employees.
• Demonstrate Discussions on payroll environment in appreciation of various interactions between payroll and other business functions within the organisation.
• Apply management practices in assigning unit functions, managing performance and plans within payroll.
• Review the cost to company to ensure organisational efficiency in remuneration of employees based on actual employment contract.
• Determine of payroll business unit functions in understanding span of control, separation of duties and performance management.
• Manage year-end procedures by ensuring compliance to legislation and management of all corporate stakeholders.

Associated Assessment Criteria for Exit Level Outcome 2

ELO 2: Manage compliance to policies, procedures and legislation to mitigate governance risks.

• Discuss budgeting and financial statements to demonstrate payroll responsibilities towards financial accounting and reporting.
• Identify and systematically address organisational risks within the payroll environment to mitigate the risks.
• Review payments and general ledgers for quality management and assurance of the payroll environment.
• Analyse income and financial statements to review accuracy of the payroll information.
• Prepare for audit in demonstrating an understanding of payroll legislation and importance of compliance to all audit functions = within payroll environment.
• Address audit outcome action plan on the root causes and policy gaps arising from all audit work.

Integrated Assessment

Learner competence must be demonstrated through a variety of options which can include formative assessment including but not limited to tests, case studies, problem solving assignments.

Integrated Formative Assessment

The Skills Development Provider will use the curriculum to guide the learners on the stipulated internal assessment criteria and weighting. They will also apply the scope of practical skills and applied knowledge as stipulated by the internal assessment criteria. This formative assessment leads to entrance into the integrated External Summative Assessment.

Integrated Summative Assessment

An External Integrated Summative Assessment conducted through the relevant QCTO Assessment Quality Partner is required for the issuing of this qualification. The External Integrated Summative Assessment will focus on the Exit Level Outcomes and Associated Assessment Criteria.

The external summative assessment will be conducted through an evaluation of practical tasks and theoretical questions at an assessment centre accredited by the QCTO and conducted by an assessor registered by the AQP. The assessment will take place over a minimum of 1 day.