Content

This qualification is conducted completely online and covers the following topics:

  • Overview of automatic enrolment
  • Calculating gross pay and apportionment of gross pay
  • Voluntary and statutory deductions
  • The pay statement
  • Tax codes and tax free pay
  • Tax percentages and rates
  • P45 and P46 procedures
  • Calculation of tax and NICs
  • NI percentages and rates
  • Starters and leavers
  • HMRC penalties for non-compliance
  • Recovery procedures and offsetting
  • Resolving disagreements on entitlement
  • Statutory entitlement and qualification criteria
  • Exclusions and ceasing entitlement
  • Terminology
  • Calculating payments
  • Record keeping and statutory forms
  • Attachment of Earning Orders
  • Student loan deductions
  • Overview of end of year statutory requirements
  • Basic payroll obligations

Each topic consists of comprehensive learning materials; links to a range of external material; and knowledge tests associated with these topics. Some are enhanced with streaming video and interactive lessons and tutorials, utilising video conferencing over the internet.

The final assessment is scenario based, where the student is required to perform a series of calculations based on what they have learnt.