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 firstname.lastname@example.org.
Why should I attend?
Calculating correct National Minimum Wage (NMW) and National Living Wage (NLW) payments is a crucial field for organisations to get right, but the potentially complicated calculations as well as identifying those entitled make this an overly-difficult endeavour which is often underestimated.
This course begins with a detailed overview of NMW & NLW which includes the current rates payable. It then moves to identify who is eligible to be paid the minimum wage, then details the calculation steps and lists the payments to include and exclude from the calculations. Compliant record-keeping requirements and the compliance activities undertaken by HMRC and BEIS are also examined.
This comprehensive course concludes by highlighting the most common errors to avoid with NMW & NLW payments.
The perfect course for payroll managers and HR managers with responsibility for ensuring their organisations are compliant with minimum/living wage rates would equally benefit or payroll administrators, payroll coordinators or payroll supervisors working in either a payroll bureau, accountancy firm or in-house payroll team who have minimum/living wage entitlement calculations as part of their remit.
What will I learn?
To provide you with the confidence to review current procedures and pay systems to ensure ongoing compliance with NMW/NLW regulations.
- Identify workers that are eligible for the minimum wage
- Identify which minimum wage rate applies to various categories of worker
- Identify the pay and hours to include and to exclude
- Calculate minimum wage pay for different types of work
- Apply annual rate increases
- Comply with record-keeping requirements
- Correct an underpayment of the minimum wage
- Avoid the most common minimum wage errors
- Who is eligible to be paid the minimum wage, including the implications of recent worker status cases
- What pay and hours to include and what to exclude
- How to make the calculations
- How the processes vary for different types of work
- How to apply annual rate increases, including the implications of pay increases on pay structures
- How deductions can affect the calculations
- Interaction of the minimum wage with aspects of the Working Time Regulations
- Compliant record-keeping
- Penalties compliance and HMRC’s enforcement powers
- Tips on avoiding the most common errors
Creating a payroll procedures manual:
Ensuring compliance with Minimum Wage is an activity which should be undertaken regularly and thus should be incorporated into the payroll department’s procedural documentation.
This course covers the theory and practicalities that need to be considered when designing a procedures document that all payroll departments need to ensure all statutory and contractual obligations are managed efficiently and professionally.
Employment status and modern employment practices:
Minimum and Living Wage is a right for not only employees but also non-employed workers. Delegates who are unsure of the status of their workers would, therefore, benefit from this course. From identifying the various factors which determine employment status, this course moves to distinguish between various types of worker and employment intermediaries and who should be recorded through the payroll.