Where payroll execution meets statutory control

FEA Labour Link operates payroll as a controlled compliance system — not a clerical service.

Payroll is not an admin function.
It is a regulated compliance process with direct exposure to SARS, UIF, Compensation Fund, labour inspections, and employee disputes.

COMPLIANCE REALITY

Payroll failures don’t announce themselves — they accumulate.

By then, the exposure already exists – Payroll is evidence. Not just payment.

Most payroll problems only surface when:-

SARS issues penalties or estimates

UIF or COID submissions are rejected

Auditors or inspectors request records

Employees dispute deductions or underpayments

CCMA disputes test payroll accuracy

DEFENSIBLE PAYROLL

Our payroll services are designed around defensibility, not convenience.

Payroll is one of the most frequently examined records in employment disputes, audits, and inspections.
For this reason, our payroll services are structured around accuracy, traceability, and statutory alignment — not speed or convenience.

Every payroll run forms part of an evidentiary record.
Our approach ensures that when payroll is reviewed by SARS, labour inspectors, auditors, or the CCMA, the organisation remains defensible on record.

We manage payroll with full alignment to:

  • SARS payroll tax legislation

  • Labour law requirements

  • Statutory reporting timelines

  • Audit and dispute readiness

  • BCEA and working-time compliance

  • Documented payroll controls and record retention

Scope includes:

  • Monthly payroll processing

  • PAYE, UIF, SDL calculations and submissions

  • EMP201 and EMP501 compliance

  • IRP5/IT3(a) preparation and reconciliation

  • Leave, overtime, and statutory deductions

  • Payroll journals aligned to accounting records

Payroll Internal Controls

Payroll without controls is exposure.

FEA Labour Link applies a compliance control layer over payroll operations:

  • Statutory checks before submission

  • Reconciliation between payroll, accounting, and SARS records

  • Deadline governance to prevent late filings

  • Exception handling for irregular pay events

  • Evidence retention for audits and disputes

We don’t just process payroll.
We manage payroll risk.

UNDER SCRUTINY

Every payroll must be able to stand up to scrutiny.

When payroll is questioned, records speak — not explanations.

Payroll compliance is frequently underestimated until it is examined.
When payroll is reviewed by SARS, labour inspectors, or the CCMA, outcomes depend on records — not explanations.

Our payroll systems are designed to support:

  • SARS audits

  • Labour inspections

  • CCMA disputes

  • External financial audits

  • Regulatory and enforcement scrutiny

This includes:

  • Clear payroll audit trails

  • Reconciled statutory balances

  • Proper classification of earnings and deductions

  • Defensible payslip structures

  • Consistent reporting across periods

Services

Services We Provide

Common Payroll Risks We Prevent

Payroll failures we routinely encounter:

These issues compound quietly — until enforcement begins.

Our role is to stop that cycle before it escalates.

Incorrect PAYE calculations

Inconsistent payroll vs accounting records

Late or missing EMP submissions

Incorrect employee classifications

Poor record retention

Uncontrolled payroll changes

SYSTEM ALIGNMENT

Payroll does not operate in isolation.

Payroll Integration with Labour & Compliance Services – Payroll must reflect lawful employment reality — not assumptions.

Our payroll services integrate directly with:

  • Labour Risk Assessments

  • Employment law compliance

  • CCMA and dispute support

  • Workforce governance structures

This ensures payroll aligns with:

  • Employment contracts

  • Disciplinary outcomes

  • Terminations and retrenchments

  • Leave and overtime rules

FEA Labour Link payroll is engaged where:

We are not a mass payroll bureau.
We are a compliance-driven payroll operation.

Payroll errors have already occurred
Payroll errors have already occurred
Compliance exposure is suspected
Compliance exposure is suspected
SARS or labour inspections are expected
SARS or labour inspections are expected
Internal payroll lacks governance
Internal payroll lacks governance
Payroll must be rebuilt or stabilised
Payroll must be rebuilt or stabilised
Business growth has outpaced controls
Business growth has outpaced controls

Payroll information should never be scattered across emails, laptops, or inboxes.

Clients access payroll records, reports, and compliance documents through FEA Workspace, ensuring:

Controlled access

Payroll records are accessed through defined permissions and role-based controls, ensuring sensitive information is available only to authorised parties and cannot be altered or circulated informally.

Centralised payroll governance

Payroll oversight is coordinated through a single governance framework, reducing fragmentation across entities, periods, and systems while maintaining consistency and accountability.

Secure document storage

All payroll documentation is stored in a structured, centralised environment with version control, retention standards, and traceability — ensuring records remain intact, retrievable, and time-governed.

Complex Dispute Readiness

Payroll records are structured to support multi-entity, multi-period, and fact-intensive disputes, where technical accuracy, continuity, and historical evidence are critical to outcome.

Clear audit trails

Every payroll action, adjustment, and submission is logged and traceable, allowing records to be reviewed, tested, and defended under audit, inspection, or enforcement scrutiny.

Statutory Action Management

Payroll documentation and timelines are aligned to manage SARS statutory actions, directives, notices, and enforcement deadlines — preventing procedural default or escalation due to missed response windows.

Erica Mujiie

Senior Payroll Administrator

Payroll Governance & Support
PAYROLL COMPLIANCE CLARITY

Common Payroll & Compliance Questions Addressed

Payroll compliance is often misunderstood as an administrative function.
In reality, payroll records are routinely examined during audits, inspections, and disputes, where accuracy, timing, and documentation determine outcomes.

The questions below address how payroll compliance operates in practice, where exposure commonly arises, and how records should be structured to withstand scrutiny.

Payroll is routinely examined during audits, inspections, and disputes.
When payroll is questioned, explanations carry little weight — records do.

For this reason, payroll must be structured to withstand scrutiny, not simply process payments.

Other Common Questions

Payroll compliance should be reviewed when organisational structures change, headcount grows, disputes arise, inspections are anticipated, or inconsistencies are identified.

Early review allows corrective action before penalties, findings, or disputes dictate outcomes.

Payroll errors cost more than payroll services.

If your payroll:

  • Has never been independently reviewed

  • Has grown informally over time

  • Relies on assumptions instead of controls

  • Would not withstand an audit or dispute

Then a payroll compliance review is overdue.

“GOVERNED BY LAW. DRIVEN BY EVIDENCE.”