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.
This course has been developed to be delivered completely online, and as such will be delivered across several half days to maximise your experience and opportunity for learning. 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
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
To teach delegates a broad spectrum of payroll fundamentals so they can function as effective payroll administrators.
- 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
- Ascertaining gross pay
- Classifying taxable and NICable pay elements
- Calculating pay apportionments correctly
- Processing deductions
- Ascertaining what makes a deduction from pay lawful
- Classifying the three types of deductions
- Distinguishing deductions which affect taxable and NICable pay
- The administrative considerations for voluntary deductions
- Calculating National Insurance Contributions
- Recognising the names and current amounts of NIC thresholds
- Listing the current rates of NICs for each category letter
- Identifying the correct NI category letter for employees
- Calculating NICs using the exact percentage method
- Calculating NICs using the Table method
- 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
- Calculating income tax using the manual method
- Awareness of circumstances where tax refunds may be processed
- Administering starters and leavers correctly
- Listing information required for processing starters & leavers
- Completing forms P45 and New Starter Checklist correctly
- Pensions and automatic enrolment
- Overview of different types of pension schemes
- Identify the different tax relief mechanisms for pension contributions
- 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
- 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
However, it is preferential that delegates work in payroll in an administrative, supervisory or co-ordination role.
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.
P11Ds, expenses and benefits:
Designed for those delegates 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.
Revision day one:
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.
Revision day three:
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.
Payroll for Scottish employees:
With different rates & thresholds, Scottish Income Tax has become a distinct discipline which the UK payroller must master if they have Scottish employees on their payroll(s). This course covers the definition of Scottish taxpayers, numerous gross to net calculation examples and the other ramifications Scottish tax has on the administration of UK payroll.