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.
This course has been developed to be delivered completely online, as such the one day content will be delivered across two consecutive half days. 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 NIC’s accurately.
From covering in-depth the calculation of Student Loan Deductions and Court Orders, this course also explores in detail the relatively new arenas of Real-Time Information and Auto-Enrolment and imparts a detailed overview of processing Jury Service absence, voluntary deductions, voluntary payrolling of benefits, Director’s NIC’s, processing remittances due to HMRC and end of year reporting.
Designed for those new to payroll, or those returning to the profession, in a single day you will study these additional obligations to the depth required for competently administering payrolls.
This course forms part of the face-to-face delivery option for the Payroll Technician Certificate. But it can also be attended as a stand-alone course.
The course is suitable for delegates that have the following suggested roles:
- Payroll administrators
- Payroll co-ordinators
- HR administrators
- HR co-ordinators
- Payroll supervisors
And you may be working in either:
- A payroll bureau
- Accountancy firm
- In-house payroll team
What you will learn
To build on your developing knowledge in payroll by looking at the essential element of payroll that range from courts orders and attachment of earnings orders to the apprenticeship levy and students’ loans.
- Handle NICs calculations in a variety of special situations.
- Make basic calculations for voluntary payrolling of benefits.
- Carry out worker assessments for Automatic Enrolment of pensions.
- Calculate Student Loan Deductions
- Calculate a variety of attachment orders
- Identify payments for HMRC remittances.
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
- Define attachable earnings
- Identify the different array of court orders
- Distinguishing court orders from arrestment orders
- Identify the different approaches to processing jury service absences in line with organisational policies
- List the differing jury service rates
- 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
So that you can get full benefit from the subjects in this course, we recommend that you have attended some of the following:
Introduction to Income tax & NICs
A working knowledge of PAYE & NICs is the central skillset that all payrollers must master. This course covers in-depth the rules for calculating both statutory deductions as well as the principles of processing starters and leavers correctly. Delegates leave the course with the ability to calculate gross to net pay manually.
Introduction to Payroll
Designed for those new to payroll, this comprehensive course covers the core skills required to administer the payroll function. From calculating gross pay and deciphering the differences between taxable and NICable pay, the course covers in-depth the methodologies for manually calculating income tax, NICs and Student Loan Deductions as well as an overview of other core payroll principles, including auto-enrolment, court orders and remittance reconciliations.
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.
Revision Day: Introduction to PAYE and NICs
It takes practice to achieve competence with gross to net calculations. This course applies the learning gained from this syllabus in a variety of scenarios, enabling the delegate to fully comprehend the key principles and apply them in the workplace with confidence. This course would be suitable for those with some experience in this field but need revision or to expand their knowledge in this field.
Revision Day: Essential additions to payroll basics
The Essential Additions to Payroll Basics course covers a wide scope of subjects the payroller needs to master. This course applies this knowledge in a variety of scenarios enabling delegates to expand and consolidate the knowledge gained from the former.
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 & Legislation Update
The option to process benefits-in-kind through the payroll is becoming increasingly popular with employers. Revision Day: Essential additions to payroll basics introduces this subject.
If you work in an environment that is considering introducing payroll benefits, you would benefit from this course, which provides the opportunity to comprehend the mechanics of payrolling benefits, the steps to incorporating it to their payroll practices and handling more complicated circumstances in this field.
P11Ds, Expenses & Benefits
Designed for those in payroll or finance who are also charged with administering the expenses and benefits provided to employees. This course negotiates the complex tax and NIC rules for a range of benefits in kind, travel & subsistence, other expenses and the completion of forms P11D and P11Db. Also included are the principles of grossing up, PSAs, TAS’s and Extra-Statutory Concessions.