Duration - one day

Assuming an existing understanding of payroll basics, this course covers more complex calculations such as director’s National Insurance contributions (NICs), as well as an overview of Real Time Information (RTI) and payrolling benefits.

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 admin@cipp.org.uk.

Why should I attend?

Payroll is responsible for an ever-increasing range of responsibilities beyond the core requirement of calculating PAYE income tax and NIC’s accurately.

From covering in-depth the calculation of Student Loan Deductions and Court Orders, this course also explores in detail the relatively new arenas of Real Time Information and Auto-Enrolment and imparts a detailed overview of processing Jury Service absence, voluntary deductions, voluntary payrolling of benefits, Director’s NIC’s, processing remittances due to HMRC, and EOY reporting, 

Designed for those new to payroll, or those returning to the profession, delegates will in a single day study these additional obligations to the depth required for competently administering payrolls.

What will I learn?

To build on your developing knowledge in payroll by looking at the essential element of payroll that range from courts orders and attachment of earnings orders to the apprenticeship levy and students loans.

  • Handle NICs calculations in a variety of special situations
  • Make basic calculations for voluntary payrolling of benefits
  • Carry out worker assessments for Automatic Enrolment of pensions
  • Calculate Student Loan Deductions
  • Calculate a variety of attachment orders
  • Identify payments for HMRC remittances

Course content

  • Further National Insurance Principles
    • Execute more complex NIC calculations for various circumstances
    • Identifying directors for NIC purposes
    • Interpret the principles for calculating director NICs
  • Overview of Voluntary Payrolling of Benefits
    • Interpret the key principles of payrolling benefits
    • Administer payrolled benefits correctly
  • Pensions and automatic enrolment
    • Overview of different types of pension schemes
    • Overview of the auto-enrolment process
    • Classifying the different categories of workers for auto-enrolment
    • Implementing opt-outs, pension contributions refunds and re-enrollment
  • Student Loan deductions
    • Identify employees liable to student loan deductions
    • Distinguish the different student loan repayment plans
    • Calculate Student Loan Deductions
  • Court Orders
    • Define attachable earnings
    • Identify the different array of court orders
    • Distinguishing court orders from arrestment orders
  • Jury Service
    • Identify the different approaches to processing jury service absences in line with organisational policies
    • List the differing jury service rates
  • HMRC Remittances
    • Administer remittances due to HMRC accurately
    • Recognise the statutory payment offset amounts
    • Summarising the key features of apprentice levy
    • Explaining the purpose and employer eligibility for the employment allowance

Further development

Introduction to statutory payments:
Covering in detail the core statutory payments as well as introducing Shared Parental Leave & Pay, completing this course will complete a payroll administrator’s essential skill set.

P11Ds, expenses and benefits:
Designed for those delegates in payroll or finance who are also charged with administering the expenses and benefits provided to employees. This course negotiates the complex tax and NIC rules for a range of benefits in kind, travel & subsistence, other expenses and the completion of forms P11D and P11Db. Also included are the principles of grossing up, PSAs, TAS’s and Extra-Statutory Concessions.

Revision day one:
It takes practice to achieve competence with gross to net calculations. This course applies the learning gained from this syllabus in a variety of scenarios, enabling the delegate to fully comprehend the key principles and apply them in the workplace with confidence. This course would be suitable for those with some experience in this field but need revision or to expand their knowledge in this field.

Revision day three:
The essential additions to payroll basics course covers a wide scope of subjects the payroller needs to master. This course applies this knowledge in a variety of scenarios enabling delegates to expand and consolidate the knowledge gained from the former.

Automatic enrolment and pensions for payroll:
This course takes the administration of pension deductions and automatic enrolment to a much greater depth and is designed for those who hold responsibility for managing this vital and rapidly changing payroll discipline.

Payrolling benefits and legislation update:
The option to process benefits-in-kind through the payroll is becoming increasingly popular with employers. Revision Day three provides an introduction to this subject.

Delegates who work in organisations considering this initiative would benefit from this course, which provides the opportunity to comprehend the mechanics of payrolling benefits, the steps to incorporating it to their payroll practices and handling more complicated circumstances in this field. 

NOTE: Delegates need an appreciation of the calculations of the taxable values of various benefits-in-kind beforehand so may be interested in the P11D, expenses and benefits course as a prerequisite. 

Booking information

Closing date for bookings is two weeks prior to the course date.

In-house delivery

The CIPP can offer in-house delivery on most training courses.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

*Minimum number of delegates apply