I wonder if one of the smarter people here can assist me with something regarding to how to best account for payroll.

Here's the scenario. I pay a person as follows:

Salary: R10000
Commission: R21187

Accordingly, the following will apply to this payment:
PAYE: 6224.20
UIF: 100 (1% of the salary only)
SDL: 311.87

Keeping the above in mind, the NET PAY = R24862.80

My question relates to how I account for this from an accounting point of view? Assume I don't have an accounting package, but a big journal and a fountain tip pen, and I have to account for all of the above manually. Is there a good article anyone knows of, or is their a kind soul that could help me out.