UK: Introduction to payroll
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 income tax.
Payroll is responsible for managing the largest expenditure of virtually all businesses. Having trained administrators is vital for organisations to ensure they remain compliant with the ever-increasing regulations and responsibilities entrusted to payroll.
Designed for those new to payroll, this comprehensive course covers the core skills required to administer the payroll function. From calculating gross pay and deciphering the differences between taxable and NICable pay, the course covers in-depth the methodologies for manually calculating income tax, NICs and Student Loan Deductions.
Together with a broad overview of other payroll obligations such as Court Orders, Real Time Information, Auto-Enrolment, Jury Service and End of year reporting, delegates will gain a balanced education on the fundamentals of this profession.
Who is this course for?
New or inexperienced Payroll Administrators & Payroll Co-Ordinators working in either a payroll bureau, accountancy firm or in-house payroll team.
What will you achieve?
To teach delegates a broad spectrum of payroll fundamentals so they can function as effective payroll administrators.
- Calculate gross income
- Calculate PAYE & NIC liabilities
- Handle payments for starters and leavers correctly
- Sequence the required calculations correctly
- Outline the correct process for systems output
- Calculate net pay
- 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
- Identify entitlement to:
- Statutory Sick Pay (SSP)
- Statutory Maternity Pay (SMP) & Statutory Maternity Leave (SML)
- Statutory Adoption Pay (SAP) & Statutory Adoption Leave (SAL)
- Statutory Paternity Pay (SPP) & Statutory Paternity Leave
- Shared Parental Pay (ShPP) & Shared Parental Leave (SPL)
- Calculate statutory payments
- Comply with statutory requirements for statutory payments.
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.
- 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
- The administrative considerations for voluntary deductions
- Calculating National Insurance Contributions
- Recognising the names and current amounts of NIC thresholds
- Listing the current rates of NICs for each category letter
- Identifying the correct NI category letter for employees
- 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
- Administering starters and leavers correctly
- Listing information required for processing starters & leavers
- Completing forms P45 and New Starter Checklist correctly
- Pensions and automatic enrolment
- Overview of different types of pension schemes
- Identify the different tax relief mechanisms for pension contributions
- 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
- 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
- Statutory payment compliance
- Overview of HMRC’s compliance role with statutory payments
- Outlining the arbitration route with statutory payment decisions
- Statutory Sick Pay (SSP)
- Determining employees eligible for SSP
- Interpreting Periods of Incapacity to Work, Qualifying Days & Waiting Days
- Calculating SSP payments
- Outlining record keeping requirements for SSP
- Statutory Maternity Pay (SMP)
- Determining employees eligible for SMP
- Interpreting Week Baby Due, Qualifying Weeks and Employment Start Dates
- Calculating SMP payments
- Identifying contractual considerations for employees on maternity leave
- Outlining record keeping requirements for SMP
What will be covered?
Introduction to Payroll:
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.