website key info icon.png   Duration: Two consecutive half days for online option or one full day for face-to-face option
  Delivery: Virtual classroom or face-to-face options available
  CPD: 7 points
  Note: Training course starts at 9:30am 
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Assuming an existing understanding of payroll basics, this course covers more complex calculations such as the director’s National Insurance contributions (NICs), as well as an overview of automatic enrolment and payrolling benefits.

This course forms part of the three-day Introduction to Payroll course, but can also be attended as a stand-alone course. Learning is offered either online or in-person and includes one full day of face-to-face content or two half days of online content. Materials will be released in advance of the course and will be available to you through the CIPP online learning platform.

 

Why you should attend

Payroll is responsible for an ever-increasing range of responsibilities beyond the core requirement of calculating PAYE income tax and NICs accurately.

From covering in-depth the calculation of Student Loan Deductions and Court Orders, this course also explores in detail the arenas of payrolling benefits and auto-enrolment and imparts a detailed overview of processing Jury Service absence, voluntary deductions, Real-Time Information, director’s NIC’s, processing remittances due to HMRC and end of year reporting.

This course will be delivered by an expert CIPP-certified payroll trainer, who will give you ample opportunities to ask questions and to test your knowledge about the subject through interactive exercises.

This course is a great start to your learning in payroll.

What you will learn

Beginning with processing pay for starters and leavers and a review of special circumstances for the calculation of NICs, this course will build on your developing knowledge in payroll by looking at the essential elements of payroll that range from court orders and attachment of earnings orders to the apprenticeship levy and student loan deductions.

At the end of the course you will be able to:
- Handle NICs calculations in a variety of special situations
- Make basic calculations for payrolling benefits
- Carry out worker assessments pensions automatic enrolment
- Calculate deductions for Student Loans
- Calculate a variety of attachment orders
- Identify payments for HMRC remittances

By the end of the course, you will be confident in the additional skills required to compliantly process a UK payroll.

Course content

Administering starters and leavers correctly

  • Listing information required for processing starters and leavers
  • Completing forms P45 and new starter checklist correctly

Overview of Voluntary Payrolling of Benefits

  • Interpret the key principles of payrolling benefits
  • Administer payroll benefits correctly

Pensions & Auto-Enrolment

  • Overview of different types of pension schemes
  • Overview of the auto-enrolment process
  • Classifying the different categories of workers for auto-enrolment
  • Implementing opt-outs, pension contributions refunds and re-enrolment

Student Loan deductions

  • Identify employees liable to student loan deductions
  • Distinguish the different student loan repayment plans
  • Calculate Student Loan Deductions

Court Orders

  • Define attachable earnings
  • Identify the different array of court orders
  • Distinguishing court orders from arrestment orders

Jury Service

  • Identify the different approaches to processing jury service absences in line with organisational policies
  • List the differing jury service rates

HMRC Remittances

  • Administer remittances due to HMRC accurately
  • Recognise the statutory payment offset amounts
  • Summarising the key features of Apprentice Levy
  • Explaining the purpose and employer eligibility for the Employment Allowance

Prior learning required

This course is an introductory course, however some familiarity with payroll processing is required. So that you can get full benefit from the subjects in this course, we recommend that you have completed one or all of the following courses before attending:

  • Introduction to Income Tax and NICs (1 day trainer-led course)
  • Introduction to Statutory Payments (1 day trainer-led course)
  • Calculating Income Tax (1 hour eLearning module)
  • Calculating National Insurance (1 hour eLearning module)

Continuing your learning

Introduction to Statutory Payments

Covering in detail the core statutory payments as well as introducing Shared Parental Leave & Pay, completing this course will complete a payroll administrator’s essential skill set.

Automatic Enrolment and Pensions for Payroll

This course takes the administration of pension deductions and Auto-Enrolment to a much greater depth and is designed for those who hold responsibility for managing this vital and rapidly changing payroll discipline.

Payrolling Benefits

The option to process benefits-in-kind through the payroll is becoming increasingly popular with employers. Essential additions to payroll basics introduce this subject, however, if you work in an environment that is considering payrolling benefits this 1.5hr eLearning module will allow you to review the mechanics of payrolling benefits in more depth along with identifying the steps involved with switching to reporting benefits in real-time.