The introduction to payroll gives detailed training on the fundamental elements of payroll processing with practical examples, such as calculating income tax, National Insurance contributions (NICs) and various deductions from pay.

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Who is this course aimed at?

The introduction to payroll course is ideal for those new to payroll that require training on the fundamental elements of payroll processing, such as calculating deductions from pay.

What will I learn?

This comprehensive two day course covers the core payroll skills required to administer the payroll function and calculate gross pay and statutory deductions. It provides a good basic knowledge of court orders, student loans, and starter and leaver processing.

Delegates are given the skills and understanding necessary to manually calculate income tax, NICs and other statutory deductions, together with a broad knowledge of payroll and statutory obligations including Real Time Information reporting, reducing the risk of offences and penalties.

Course content

  • Introduction
    • Glossary of terminologies
    • Key forms and dates
  • Basic payroll obligations
    • Pay statement
    • Contracts of employment
  • The gross to net process
    • Build up to gross pay
    • National Insurance
    • Income tax
    • Pensions
    • Attachment orders
    • Voluntary deductions
    • Student Loan Deductions
    • Other statutory deductions
  • Earnings
    • What counts as earnings
    • Benefits In Kind (BIK)
    • Payment/earnings period
  • Deductions
    • Employment Rights Act 1996
    • Types of deductions
  • Starters and leavers
    • Leavers statement
  • Payrolling benefits
    • Benefits that can/cannot be payrolled
    • Calculating values
  • HMRC remittances
    • Reconciliations
    • When and how to make payments
  • Real time information (RTI) reporting
    • Electronic returns
    • Deadline
  • End of year obligations
    • Returns to be filed
    • Processes for changes following year end
  • Penalties and fines
    • Key issues

Course aims

On completion of this comprehensive two day course, delegates should be able to:

  • Manually calculate the gross to net function demonstrating a broad knowledge of payroll and statutory obligations, including real time information reporting
  • Correctly handle starter and leaver payments
  • Minimise the potential risk for offences and penalties

Booking information

For more information please email admin@cipp.org.uk or call us on 0121 712 1063. 

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