Cash & Liquidity
Statutory Deductions and Direct Charges
Settlement status of PAYE, pension, medical and third-party deductions withheld from payroll.
Why statutory deductions are monitored
PAYE, pension, medical aid and third-party amounts withheld from payroll are not the municipality's money; they must be paid over to SARS, funds and creditors on time or the municipality breaches statutory obligations. Failure to remit these is a serious compliance and governance failure that attracts penalties, interest and potential personal liability for accounting officers. AuditPro Core monitors the settlement status of every statutory deduction and third-party charge so withheld funds are paid over correctly and promptly.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Deductions Withheld
R 214 m
YTD
Remitted
R 188 m
87.9%
Outstanding to SARS
R 16.4 m
PAYE arrears
Penalty Exposure
R 2.1 m
Withheld vs remitted by type (R m)
Remittance status by type
| Deduction | Withheld (R m) | Outstanding (R m) | Status |
|---|---|---|---|
| PAYE (SARS) | 98 | 16 | Arrears |
| Pension fund | 64 | 4 | Current |
| Medical aid | 34 | 3 | Current |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Withheld funds are held in trust
Deductions from employee pay belong to SARS, pension funds and other third parties. Holding them back to ease cash flow is unlawful and exposes officials to personal consequences.
Timely remittance is statutory
PAYE to SARS, pension and medical contributions all carry legal payment deadlines. Late or non-payment triggers penalties and interest and can prejudice employees' benefits.
Reconciliation of deduction to payment
The amount deducted from payroll must equal the amount remitted to each third party. Differences indicate misappropriation, posting errors or unremitted balances accumulating as a liability.
How AuditPro Core Bridges the Gap
- Settlement tracking: each deduction type is tracked from withholding to confirmed payment.
- Deadline alerts: approaching or missed statutory payment dates are flagged.
- Deduction reconciliation: amounts withheld are reconciled to amounts remitted per third party.
- Liability traceability: unremitted balances are surfaced as a payable with full audit trail.
Key Takeaways
- Payroll deductions are trust money owed to SARS, funds and creditors.
- Statutory deadlines apply; late remittance brings penalties and interest.
- Withheld and remitted amounts must reconcile per third party.
- Non-remittance is a serious governance failure with personal exposure.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.