Payroll and Monthly SARS Returns (PMSR)

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This course forms part of the Foundation Level in the ICB Financial Accounting Programme. It builds on a basic knowledge of bookkeeping to include a study of VAT, basic conditions of employment, RSA statutory registrations, RSA payroll calculations and accounting, SARS e-filing and a study of the ethics of a tax practitioner in South Africa.


  • Recording business financial transactions
  • VAT calculations and returns
  • Basic conditions of employment
  • Statutory registrations
  • Complete PAYE documents
  • Accounting for payroll
  • E-filing monthly SARS returns
  • Ethics and the registered Tax Practitioner


Institute of Certified Bookkeepers as a Quality Assurance Partner of the QCTO


This course is assessed by the ICB by means of a Portfolio of Evidence where you are required to complete Activities (assignments) and Evaluations (tests) and then complete a final written summative assessment (exam). Please be sure to verify that you have been registered for your assessment


This course is a short course as part of a national qualification. Once you have completed this course and the remainder of the level you will receive a national certificate.