This course gives a high-level overview of the day to day obligations of the payroll function, including the fundamentals of payroll, statutory and voluntary payments, and deductions.
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 you should attend
Payroll is invariably responsible for the largest expenditure for organisations through overseeing the payment of wages to employees and associated costs to other organisations, such as pension contributions and Employer’s NICs. It is an increasingly complicated, yet often poorly understood profession which requires the close collaboration of many other departments.
This course clarifies the role of payroll and the mutual needs and expectations between it and other departments such as HR, finance and IT. Delegates are then provided a broad overview of the mechanics of payroll including income tax, NICs, statutory payments, student loans and the provision of minimum wage.
The focus throughout remains not the technical rules payrollers must understand, but what other professionals need to know to enable them to work closely with payroll, to the benefit of all stakeholders.
HR Co-ordinators, HR Managers, Finance Managers, Reward Managers, IT Managers, Financial & Management Accountants.
This course is not designed for those actively working in payroll in an administrative role which requires skills such as gross to net calculations. Such delegates should be directed to either the Payroll Technician Certificate or Introduction to Payroll courses.
What you will learn
To provide a broad overview of the mechanics and requirements of the payroll function so delegates can interact and collaborate with their organisation’s payroll team more efficiently and effectively.
1). Identify how the Payroll department’s work interacts with others across the organisation
2). Consider how inter-departmental communications and processes contribute to achieving payroll tasks and deadlines
3). Improve services to employees.
4). Demonstrate a basic knowledge of the range of payroll functions.
P 1). The payroll department
- Awareness of the payroll department’s communication requirements.
- Recognising the payroll department’s internal & external clients.
- Distinguishing positive and negative payrolls.
2). Information and documentation requirements for payroll
- Identifying the information requirements for payroll.
- Distinguishing between permanent and temporary data.
- Identifying data protection principles for the payroll department.
3). Payroll legislation
- Identifying the key legislation that impacts on payroll.
- Identifying case law that impacts on payroll.
4). Deductions from Pay
- Ascertaining what makes a deduction from pay lawful.
- Classifying the three types of deductions.
- The administrative considerations for voluntary deductions.
- Considerations for effective management of deduction processes.
5). Overview of Income Tax & PAYE
- Recognising the principles of PAYE.
- Categorising different tax codes.
- Distinguishing Scottish tax codes.
6). Calculating National Insurance Contributions
- Recognising the names and current amounts of NIC thresholds.
- Identifying the current NI category letters in operation.
7). Overview of statutory payments
- Recognising the principles of Statutory Sick Pay (SSP).
- Recognising the principles of Statutory Maternity Pay (SMP).
- Recognising the principles of Statutory Adoption Pay (SAP).
- Recognising the principles of Statutory Paternity Pay (SPP).
- Recognising the principles of Shared Parental Pay (ShPP).
Prior learning required
It is preferential that delegates work in a role which entails some involvement with the payroll department, either in a co-ordination or supervisory capacity.
Continuing your learning
Introduction to PAYE & NIC’s:
HR & Finance professionals responsible for a payroll function often need to scrutinize figures beyond the level of comprehension taught on Payroll for Non-Payroll Professionals.
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 Statutory Payments:
Covering in detail the core statutory payments as well as introducing Shared Parental Leave & Pay, completing this course will complement the working knowledge of a HR professional, whom often are responsible for managing this arena.
Introduction to payroll:
For HR & finance professionals who require greater knowledge than that provided on Introduction to PAYE & NICs, this course provides an excellent learning package which should encompass much of the payroll tasks they are responsible for. 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.
Holiday pay and leave:
With numerous case law decisions and statutes affecting this subject, it has become a difficult provision to manage correctly, which usually falls to payroll and HR to jointly administer, HR professionals would benefit from this course which explains concisely the current rules and regulations on holiday pay & leave.