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National Payroll Certificate 1: Introduction to PAYE and NIC

To enrol on the National Payroll Certificates you need to book to attend the learning day, revision day and exam centre via the training courses section of the website. Click here to book.

Who is this course aimed at?

New or experienced people in payroll who want to understand or refresh their knowledge of what payroll software does for them and gain the ability to calculate or check PAYE and NICs manually.

What will I learn?

This one day training course provides a solid grounding in core payroll skills. It will give you the PAYE and NICs skills necessary for the preparation of manual payments, correction of errors and the understanding of systems output.

Course content

  • UK PAYE and NIC processes
    • Understanding key dates in the tax year
    • Paying the collector of taxes
    • The obligations of data on and submission of payslip
    • Understanding the importance of NI number
    • Voluntary deductions
    • Statutory deductions
  • Starters and leavers
    • Obligations of P45 and P46 procedures
    • Checking the accuracy of the P45
  • Treatment of gross pay
    • Calculating gross pay
    • What elements are liable to PAYE and/or NIC
    • What elements are exempt from PAYE and NIC
    • Apportionment of gross pay
  • Calculation of PAYE and NIC
    • Understanding tax codes and free pay
    • Importance of communicating changes and tax implications
    • Cumulative and non-cumulative calculations
    • Various tax percentages and rates
    • NIC percentages and rates
    • NIC rebates
    • Use of tax/NIC tables
    • Calculations of gross to net

Course aims

On completion delegates should be able to:

  • Calculate gross income
  • Calculate PAYE and NICs liabilities
  • Correctly handle starter and leaver payments
  • Understand the sequence required for calculations
  • Understand and confirm systems output
  • Calculate net pay

Delivery

This qualification is delivered via classroom learning by our highly experienced qualified tutors, with a step by step approach in an easy to follow manner. During the day practical exercises will be completed with assistance being given where needed.

Each student will have to attend a learning day, revision day and successfully complete a 1.5 hour exam to qualify. The exam can be taken in the morning, midday or afternoon, please state your preference when booking.

This certificate if taken in conjunction with certificates KPA units one and two, where successfully completed, will give students a Kaplan Professional Awards Level Three Certificate in Payroll Systems.

What others say about this course…

The course was very good, informative and very well presented

Janet Blackwell, Northampton College

I found the whole course very useful and will help me a great deal in my job in understanding more of the ins and outs that I do on a daily basis.

Justine Pemberton, Nottinghamshire Health Care Trust

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