Overview of Payroll in United Kingdom

Overview of Payroll in United Kingdom

  • Country

    United Kingdom

  • learning hour's


  • Material Year



Even if payrolls are outsourced it is still the employer's responsibility to ensure all obligations are met and that income tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf

This on-line course teaches you all about UK payroll including the complicated income tax system, social security system, deductions from pay, expenses, benefits, reporting, statutory payments and leave.

Who is this course for?

It is aimed at those who are looking to start running a payroll in the UK for their organisation, or those who are utilising the services of a service provider who want a better understanding of the setup requirements so they are better able to support their business and ensure compliance in their organisation.

What will you achieve 

The course will give you the confidence to be able to check UK payrolls, answer pay queries, complete the necessary reporting, calculate the build up to gross pay and the various deductions from pay.

The UK government recognises that the management of pay and the calculations necessary are complicated and whilst much of the reporting has been automated there are many different scenarios where each may require slightly different treatment, which adds further to the complexities

Course Trainers

What will be covered in the course

Country Overview: 

  • The United Kingdom
  • COVID-19
  • Devolution 
  • The Payroll department 
  • Obligations
  • The workforce 

Different payrolls: 

  • Who to Pay
  • What to Pay 
  • What is Pay
  • The National Minimum Wage 


  • Legislation
  • The UK Tax Year
  • Taxable Pay
  • The Personal Allowance
  • The Tax Code
  • The Pay Adjustment
  • Cumulative and non-cumulative 
  • The Tax bands 
  • Examples 

National Insurance:

  • National Insurance
  • The enforcing body 
  • The Pay reference period
  • Class 1 NICs
  • Calculating NICs
  • The Class 1 NICs checklist 
  • Calculating NICs via the Exact Percentage Method 

Student Loans: 

  • The enforcing body 
  • Starting, stopping and changing 
  • The workings
  • Guidance 


  • The deductions from pay
  • Statutory 
  • Contractual 
  • Voluntary
  • Illegal deductions 

Payroll Administration:

  • The Starter 
  • The build to gross 
  • The deductions 
  • The net pay 
  • The leaver  


  • Internal obligations
  • Employees
  • Other departments 
  • External obligations
  • Pension
  • Other disbursements
  • Real Time information
  • HMRC


An immersive course teaching the fundamentals of UK payroll and how to navigate its complexities. Completion of our course will provide you with the skillset needed to manage pay calculations and deductions, complete necessary reporting and tackle the nuances of income tax and social security with confidence.