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This course is now offered via face-to-face OR online delivery methods. Select your location or online option from the booking panel.

The introduction to payroll gives detailed training on the fundamental elements of payroll processing with practical examples, such as calculating income tax, National Insurance contributions (NICs) and various deductions from pay.

Learning is offered either online or in-person, and includes three full days of face-to-face content or six 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.

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Why you should attend

The introduction to payroll course is ideal for those new to payroll that require training on the fundamental elements of payroll processing, such as calculating income tax.

Payroll is responsible for managing the largest expenditure of virtually all businesses. Having trained administrators is vital for organisations to ensure they remain compliant with the ever-increasing regulations and responsibilities entrusted 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.

Together with a broad overview of other payroll obligations such as Court Orders, Real-Time Information, Auto-Enrolment, Jury Service and End of year reporting, delegates will gain a balanced education on the fundamentals of this profession.

New or inexperienced Payroll Administrators & Payroll Co-Ordinators working in either a payroll bureau, accountancy firm or in-house payroll team.

What you will learn

From calculating tax and National Insurance deductions through to reporting to HMRC and calculating statutory payments, this course will teach you a broad spectrum of payroll fundamentals so that you will have the skills and knowledge to process payrolls compliantly, accurately and on time.

  • Calculate gross income
  • Calculate PAYE & NIC liabilities
  • Handle payments for starters and leavers correctly
  • Sequence the required calculations correctly
  • Outline the correct process for systems output
  • Calculate net pay
  • 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

Identify entitlement to:

  • Statutory Sick Pay (SSP)
  • Statutory Maternity Pay (SMP) & Statutory Maternity Leave (SML)
  • Statutory Adoption Pay (SAP) & Statutory Adoption Leave (SAL)
  • Statutory Paternity Pay (SPP) & Statutory Paternity Leave
  • Shared Parental Pay (ShPP) & Shared Parental Leave (SPL)
  • Statutory Parental Bereavement Pay (SPBP) & Statutory Parental Bereavement Leave (SPBL)
  • Calculate statutory payments
  • Comply with statutory requirements for statutory payments.

 

Course content

Overview of tax relief methods for pension contributions

National Insurance Categories

  • Listing the NI category letters currently in use
  • Identifying the correct NI category letter for employees
  • Awareness of proof required to apply certain category letters

Calculating National Insurance Contributions

  • Recognising the names and current amounts of NIC thresholds
  • Listing the current rates of NICs for each category letter
  • Calculating NICs using the Exact Percentage method
  • Calculating NICs using the Table method

The new Health and Social Care Levy deduction

  • An overview of the changes to national insurance and the introduction of the Health and Social Care Levy

Identifying different tax codes

  • Identifying circumstances which warrant “emergency tax codes”
  • Categorising different tax codes
  • Distinguishing Scottish tax codes

Calculating income tax

  • Identifying the different allowances available
  • Navigating through Pay Adjustment Table A
  • Calculating income tax using the table method
  • Awareness of circumstances where tax refunds may be processed

Completing gross to net calculations

  • Identifying the correct order to calculating gross to net figures
  • Performing gross to net calculations

Awareness of payslip obligations

  • Awareness of deadlines and eligibility for a payslip
  • Outlining the minimum information required on payslips

Processing starters and leavers

  • Mistimed payments for starters and leavers
  • Payments after leaving

Statutory payment compliance

  • Overview of HMRC’s compliance role with statutory payments
  • Outlining the arbitration route with statutory payment decisions

Statutory Sick Pay (SSP)

  • Determining employees eligible for SSP
  • Interpreting Periods of Incapacity to Work, Qualifying Days & Waiting Days
  • Calculating SSP payments
  • Outlining record keeping requirements for SSP

Statutory Maternity Pay (SMP)

  • Determining employees eligible for SMP
  • Interpreting Week Baby Due, Qualifying Weeks and Employment Start Dates
  • Calculating SMP payments
  • Identifying contractual considerations for employees on maternity leave
  • Outlining record keeping requirements for SMP

Other child-related leave and pay

  • Determining employees eligible for leave and pay, calculating payments due, and identifying notification and record keeping requirements for:
  • Statutory Adoption Pay (SAP)
  • Statutory Paternity Pay (SPP)
  • Statutory Parental Bereavement Pay (SPBP)
  • Overview of the principles of ShPP

Administering starters and leavers correctly

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

Overview of Payrolling Benefits

  • Interpret the key principles of payrolling benefits
  • Administer payrolled 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 introduction to payroll as a whole, however, the course focuses on some topics in depth. So that you can get full benefit from the subjects in this course, we recommend that you have a basic understanding of the payroll function. For individuals completely new to payroll we recommend that you complete one or all of the following courses before attending:

  • Payroll for Non-Payroll Professionals (1-day trainer-led course)
  • Calculating Income Tax (1 hour eLearning module)
  • Calculating National Insurance (1 hour eLearning module)
  • Paying Statutory Sick Pay (1 hour eLearning module)
  • Paying Statutory Maternity Pay (1 hour eLearning module)

Continuing your learning

P11Ds, expenses and benefits collection:
Designed for those delegates in payroll or finance who are also charged with administering the expenses and benefits provided to employees. These courses negotiate the complex tax and NICs rules for a range of benefits in kind, travel & subsistence payments, 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.

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.

Holiday Leave and Pay
This course deals with the complex rules and regulations surrounding the administration of holiday pay and leave for a wide variety of workers. Aimed at delegates working in payroll or HR responsible for calculating entitlement to paid time away from work this course will equip you with the knowledge to ensure you are processing this key statutory payment compliantly.