Duration - one day

Assuming an existing understanding of payroll basics, this course covers more complex calculations such as director’s National Insurance contributions (NICs), as well as an overview of Real Time Information (RTI) and payrolling benefits.

Please note: Materials for this course will be made available via an online platform, however a selection of this materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email admin@cipp.org.uk.

Who is this course aimed at?

Individuals who need to understand the interaction between payroll and third parties, and deductions from pay other than income tax and NICs.

What will I learn?

You will achieve an understanding of the interaction between payroll and other internal and external bodies, and deductions that can be taken from pay in addition to tax and NICs.

For delegates with knowledge of Pay As You Earn (PAYE), NICs and statutory payments, it completes the core basic knowledge requirements of the payroll office.

Course content

  • National Insurance contributions
    • Earnings periods
    • Holiday pay in advance
  • Director’s National Insurance contributions
    • Definition of a company director
    • Directors’ fees/bonus
    • Dividends
    • Loan/current account
    • Annual earnings period
  • Administration of deductions
    • Payslip entries
    • Reconciliation and accounting
    • Loan repayments
  • Pensions overview
    • Types of pensions
    • Impact pensions has on payroll
    • Pensionable pay
    • Automatic enrolment
  • Student Loan Deductions
    • Repayment methods
    • Commencement of deductions
    • Percentage and table calculation methods
    • Under/over deduction of student loans
    • Ceasing deductions
  • Attachment orders
    • Various types of court orders
    • Protected/attachable earnings
    • Operation of priority/non-priority orders
    • Restriction to the number of court orders processed
    • Priority and process of several orders
  • Jury service
    • Certificate of loss of earnings
    • The consequence of payroll and employee
    • Procedures
    • Effect on voluntary deductions
  • Real-Time Information
    • Glossary
    • Data submission types
    • New PAYE schemes - Payroll alignment
    • Full Payment Submission (FPS)
    • Employer Payment Summary (EPS)
    • NINO Verification Request (NVR)
    • HMRC responses
    • Ad hoc payments
    • National payments
    • Timing of submissions
  • Remittances and end of year obligations
    • Apprenticeship levy
    • Reconciliations
    • Payment rules and deadlines
    • Year-end returns
    • Penalties and late submissions

Course aims

On completion delegates should be able to:

  • Understand a broad range of payroll obligations and responsibilities
  • Reconcile monthly and annual returns
  • Process and file returns accurately within defined timelines
  • Apply current legislation to the payroll function
  • Calculate and record a variety of payroll requirements

Booking information

Closing date for bookings is two weeks prior to the course date.

In-house delivery

The CIPP can offer in-house delivery on most training courses.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

*Minimum number of delegates apply