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Whether you work in-house or in a bureau, the Payroll Specialist Certificate (PSC) is a smart step towards payroll confidence and compliance.

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The Ofqual recognised Payroll Specialist Certificate online qualification takes individuals beyond the basic knowledge and skills of payroll administration, into the complexities surrounding payroll legislation and contractual obligations.

Whilst studying, students will investigate the intricacies of the payroll function, mastering the confidence to tackle non-routine circumstances relevant to the workplace, empowering you to meet the demands of this rapidly evolving industry.

The qualification is designed to encourage independent learning that is relevant to the workplace, empowering individuals to meet the demands of this rapidly evolving industry.

Who is this qualification aimed at and why you should invest?

Who is this qualification aimed at?

The qualification content and breadth are suitable for those who currently work within the payroll industry. If you have undertaken our PTC or PTCA within the last two years or have relevant payroll experience of the basic payroll function, then this qualification is ideal for you. From Payroll Administrators to Payroll Supervisors and Payroll Specialists, whether processing in-house or outsourced payroll or working within payroll software development, this qualification offers in-depth knowledge and skills to enhance your career.

Payroll Managers will also benefit from this qualification if you want to refresh your knowledge from studying previously, or if you do not already hold the Foundation Degree in Payroll Management.

This qualification is also suitable for HR or Finance professionals who hold responsibility for active management or oversight of their organisation’s payroll function.

Why you should invest in this qualification?

If you are an employer, having fully trained payroll staff is vital for your organisations stability, to ensure you remain compliant with the increasing amount of regulation and legislation which impacts on the day to day running of the payroll department.

If you are an individual, this qualification will not only increase your knowledge but build your confidence. In turn this will boost your employability within the payroll industry, enhance future career options, and provide you with the skills to stand out amongst your peers.

On completion, you will have the knowledge and skills required to address non-routine complex circumstances by evaluating different approaches and defining the best practice methods to ensure compliance. It will also enable you to review the effectiveness and appropriateness of these methods, actions and results.

Content

The following is a summary of the content this qualification contains by unit. There are seven mandatory units to be completed.

PSC Qualification Specification

Unit 1 - Payroll in Context

Requirements for effective communication between the payroll department and internal/external stakeholders
Impact of not fulfilling stakeholder obligations
Relevant elements of UK law and how it affects payroll
Devolution and how it affects payroll processes
Main legislation affecting payroll and its purpose

Unit 2 - Advanced National Minimum Wage

Employer’s obligations under National Minimum Wage Regulations
Salary sacrifice arrangement and the impact on minimum wage pay
Impact of minimum wage rates changes regarding resource, processes and ensuring compliance
Employer-provided living accommodation, benefits in kind or optional goods or services provided by an employer for minimum wage purposes
Common minimum wage errors, HMRC’s enforcement strategy and the penalties associated with a minimum wage breach
Calculating minimum wage arrears, correcting underpayments and the communication requirements

Unit 3 - Advanced National Insurance Contributions

Less common earnings periods and NI category letters
Adapting NI limits and thresholds for less common earning periods
NI reliefs, conditions, and rules
Advanced NICs calculations
Non-routine circumstances such as category changes, mistimed payments and aggregation of earnings
Administering NICs for company directors

Unit 4 - Advanced Income Tax and Other Deductions

Calculating income tax for less common pay frequencies
Situations that result in an income tax refund
Impact of exceptional circumstances on payroll processing such as, payments made in week 53, 54 or 56, grossing up and payments after leaving
Student and postgraduate loan deductions for less frequent pay periods and irregularly paid employees
Calculating attachment orders for less common pay frequencies or multiples of a week or month
The impact of more than one attachment order and the interaction between attachment orders and student loan deductions

Unit 5 - Introduction to Expenses and Benefits

Why and how employers provide benefits in kind
Calculating values for non-payrolled commonly provided benefits
Expenses policy best practice
Exemptions for qualifying business expenses
Optional remuneration arrangements
Reporting benefits and making corrections
PAYE Settlement Agreements
Deadlines and compliance

Unit 6 - Child-related Statutory Leave and Pay

Effective administration of statutory shared parental leave and pay
Statutory parental bereavement leave and pay
Impact of sickness absence on entitlement to child-related leave and pay
Child related payments in relation to redundancy, leavers, more than one employer
Alabaster rules
Provisions for neonatal care leave and pay

Unit 7 - Further Aspects of Payroll Administration

Common reasons for overpayments and measures to minimise risk
Overpayment recovery
Introduction to termination packages and their treatment for tax and NICs
Statutory redundancy pay
Statutory year-end obligations and start of year tasks

Entry requirements

Applicants must be aged 16 or over and must hold an active membership of Associate Student level or above with the CIPP for the duration of their study. If you are an Affiliate member or are a non-member, please contact [email protected] to join without incurring the registration fee.
Proficient in Maths and English to L2 (GCSE).
Preferable but not essential, should be working in a payroll environment or have responsibility for a payroll function.
Must have successfully completed PTCA, PTC, L3 Payroll Administrator Apprenticeship, Payroll Centre L3 Payroll Techniques within the last two years prior to your enrolment date. Certificates will be requested.
An RPL assessment is available for individuals who have no formal qualification but do have experience.

Delivery

Online delivery
This online qualification is delivered through our online learning platform, providing students with more flexibility. Students will work through detailed interactive study material with activities and quizzes. All content is workplace relevant, and students may track their understanding through undertaking knowledge-check assessments before progressing to the next section. The qualification is assessed at two points with a multiple-choice test and an examination at each.

Successful completion of this qualification demonstrates a level of confidence and a broader understanding of the complexities of real-life payroll departments.

Price

Member and non-member rate: £2,795 + VAT*

Price includes: