Spotlight on training: Introduction to PAYE

22 October 2018

Come away from this course being able to accurately calculate taxable pay, understand the terminology associated with PAYE, increase your general understanding of PAYE and ensure that you can calculate PAYE correctly.

On completion the learner will:

  • Know what the PAYE system is and how it operates
  • Be able to describe the importance of tax codes in the accurate operation of payroll
  • Discover the impact of any non-taxable elements on the taxable pay figure
  • Be able to determine an employee’s pay adjustment figure using their tax code, pay interval and pay date
  • Be able to calculate an employee’s taxable pay
  • Know the current tax bands and rates, and when they apply
  • Be able to select the appropriate taxable pay tables to calculate income tax, depending on the taxable pay figure
  • Be able to calculate an employee’s income tax using the taxable pay tables

Course content:

  • The calculation of taxable pay
  • Introduction to the PAYE system
  • Tax periods
  • Tax codes
  • Pay adjustments
  • Non-taxable elements of pay
  • The calculation of PAYE on taxable pay
  • Tax bands and rates
  • The taxable pay tables
  • Calculating PAYE
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