+27 11 242 8000

85 Central Road, Houghton Estate, South Africa


PAYE and Fringe Benefits course

PAYE and Fringe Benefits course

Technical Training 
PAYE and Fringe Benefits course for trainees and bookkeepers 
R 1,000.00 (excl) 
1/2 Day 
Do you have 10 or more delegates? 
Click here to book this training as an In-House course 
Attendance at this seminar will secure 4.5 hour/s verifiable CPD points incl. other professional bodies (SAICA, SAIPA, SAIBA, ACCA) 


The payroll (PAYE and Fringe Benefits) is often the focus point during SARS investigations. It is therefore imperative that trainees and bookkeepers understand the basic principles of the payroll system to enable them to audit the payroll effectively, or to assist clients with their payroll systems.

The aim of the course is to teach delegates the principles of PAYE and Fringe Benefits in a practical and easy to understand way, to reduce the risk of errors made by staff members during payroll audits or when assisting clients with their payroll systems. 


Fringe benefits 
  • Definition of a fringe benefit; 
  • Medical aid contributions; 
  • Acquisition of assets at less than actual value; 
  • Right of use of any asset; 
  • Right of use of motor vehicle; 
  • Meals, refreshments and meal refreshment vouchers; 
  • Residential accommodation; 
  • Low interest loans; 
  • Subsidies; 
  • Payment of employees debt of release of employee from obligation to pay a debt; 
  • Benefits granted to relatives of employees. 


  • Definition of an allowance; 
  • Subsistence allowance; 
  • Computer, cellphone and entertainment allowance; 
  • Uniform allowance; 
  • Travel allowance. 

Other topics 

  • Independent contractors; 
  • Labour brokers; 
  • Part-time employees; 
  • Re-imbursement of business related expenses; 
  • Salary advances; 
  • Backdated salaries; 
  • Bonuses; 
  • Leave pay; 
  • Loyalty programs; 
  • Retrenchment packages; 
  • Share incentive schemes; 
  • Broad bases employee share plan; 
  • Arbitration awards; 
  • Restraint of trade payments; 
  • Foreign employees; 
  • Termination pay; 
  • Relocation allowances; 
  • Bursaries and scholarships. 

Please note: The latest changes to the Income Tax Act will also be discussed during this course


Trainee accountants (SAICA and SAIPA), bookkeepers and junior accountants. 


Delegates must bring pens and calculators to the course. All other material and stationery will be provided. 


Managing Director 

Lynette Badenhorst began her studies in 1985 with a BCompt and Honours BCompt from the University of the Free State. She qualified as a Chartered Accountant in 1993 and started her own audit practice. In 1997 Lynette joined a training firm called PROS Training and was the Training Manager until it merged with BETA Training in 2003. She was a Director and shareholder of ProBeta Accountancy Development (Pty) Ltd since 2003. 

Lynette obtained:  
• 2005: An advanced Certificate in Tax
•2006: Masters Degree in Domestic Tax
•2007: Certificate in Forensic and Investigative Auditing 
•2009: Masters Degree in International Tax. 

Lynette is currently the Managing Director and a shareholder of ProBeta Training (Pty) Ltd. 

She is also the author of the annual tax booklets sold by GBSE & ProBeta. 

CONTACT: Nonhlanhla Ndzimande
TELEPHONE: (011) 242 8000 



PAYE and Fringe Benefits course | Programmes