UK: Essential additions to payroll basics

UK: Essential additions to payroll basics

  • Country

    United Kingdom

  • learning hour's

    6

  • Material Year

    2022

Overview

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 end of year reporting.

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

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

Who is this course for?

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

  • Payroll administrators
  • Payroll co-ordinators
  • HR administrators
  • HR co-ordinators
  • Payroll supervisors
  • And you may be working in either:

  • A payroll bureau
  • Accountancy firm
  • In-house payroll team
  • What will you achieve?

    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 Trainers

    • Fiona Smith

      Before joining the CIPP as a full-time trainer in September 2019, Fiona worked in payroll in different organisations for over 9 years including her role as Assistant Group Payroll Manager for Breedon Group Services, the UK’s largest independent construction materials firm. Fiona holds the CIPP Foundation Degree in Payroll Management and the CIPD Diploma in HR Management and uses the knowledge gained in both of these within her training role to ensure that CIPP members have the information, skills and knowledge they need to keep up to date with the ever-changing payroll obligations.

    What will be covered?

    Administering starters and leavers correctly:

    • Listing information required for processing starters and leavers
    • Completing forms P45 and new starter checklist correctly

    Overview of Voluntary Payrolling of Benefits:

    • Interpret the key principles of payrolling benefits
    • Administer payroll benefits correctly

    Pensions & Auto-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-enrolment

    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
    Summary

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