This course would also suit those in HR and finance roles who require a more detailed understanding of the mechanics of PAYE and NICs than taught on the payroll for non-payroll professionals course.

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

Why you should attend

Beginning with calculating gross pay and establishing the different categories of deductions, this course moves to cover in-depth the rates, thresholds and methodologies for manually calculating income tax and NICs using both manual and table methods. By the end of the day, you will be able to perform a gross to net calculation, understand the extra considerations required for calculating pay for starters and leavers and the information required on a pay statement.


This course forms part of the face-to-face delivery option for the Payroll Technician Certificate. But can also be attended as a stand-alone course.

The course is suitable for delegates that have the following suggested roles:

  • Payroll administrators
  • Payroll coordinators
  • HR administrators
  • HR coordinators
  • Payroll supervisors

And you may be working in either:

  • A payroll bureau
  • Accountancy firm
  • In-house payroll team

What you will learn

To equip you with the knowledge and skills to calculate PAYE income tax and National Insurance Contributions correctly.


  • Calculate gross income
  • Calculate PAYE and NIC liabilities
  • Handle payments for starters and leavers correctly
  • Sequence the required calculations correctly
  • Outline the correct process for systems output
  • Calculate net pay

Course content

Ascertaining gross pay

  • Classifying taxable and NICable pay elements
  • Calculating pay apportionments correctly

Processing deductions

  • Ascertaining what makes a deduction from pay lawful
  • Classifying the three types of deductions
  • Distinguishing deductions which affect taxable and NICable pay
  • Overview of tax relief methods for pension contributions

           National Insurance Categories

  • Listing the NI category letters currently in use
  • Identifying the correct NI category letter for employees
  • Awareness of proof required to apply certain category letters

           Calculating National Insurance Contributions

  • Recognising the names and current amounts of NIC thresholds
  • Listing the current rates of NICs for each category letter
  • Calculating NICs using the Exact Percentage method
  • Calculating NICs using the Table method

           Identifying different tax codes

  • Identifying circumstances which warrant “emergency tax codes”
  • Categorising different tax codes
  • Distinguishing Scottish tax codes

           Calculating income tax

  • Identifying the different allowances available
  • Navigating through Pay Adjustment Table A
  • Calculating income tax using the table method
  • Calculating income tax using the manual method
  • Awareness of circumstances where tax refunds may be processed

Completing gross to net calculations

  • Identifying the correct order to calculating gross to net figures
  • Performing gross to net calculations

Awareness of payslip obligations

  • Awareness of deadlines and eligibility for a payslip
  • Outlining the minimum information required on payslips

Administering starters & leavers correctly

  • Listing information required for processing starters & leavers
  • Completing forms P45 and New Starter Checklist correctly

Prior learning required

So that you can get full benefit from the subjects in this course, we recommend that you have attended the following:


Payroll for Non-Payroll Professionals

Continuing your learning

So that you can get full benefit from the subjects in this course, we recommend that you have attended the following:


Payroll for Non-Payroll Professionals

Introduction to Statutory Payments

Covering in detail the core statutory payments (SSP, SMP, SAP & SPP) as well as introducing Shared Parental Leave and Pay, completing this course will further a payroll administrators essential skill set


Essential Additions to Payroll Basics

This course directly follows from this syllabus to cover a broad range of other subjects which all payroll administrators must competently grasp such as Student Loan Deductions, Court Orders, Auto-Enrolment, Real-Time Information, Year-End obligations and an introduction to Director’s NICs


Revision Day 1

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 you to fully comprehend the key principles and apply them in the workplace with confidence


Payroll for Scottish Employees

With different rates & thresholds, Scottish Income Tax has become a distinct discipline which the UK payroller must master if they have Scottish employees on their payroll(s). This course covers the definition of Scottish taxpayers, numerous gross to net calculation examples and the other ramifications Scottish tax has on the administration of UK payroll