Payroll Practice & Legislation

Workshop Aims

-More complex aspects of payroll
This workshop deals with the more complex aspects of payroll that are essential to gaining a thorough overall knowledge of payroll.
It is designed for those who are entirely confident in basic payroll procedures but are interested in developing their career in payroll even further.

-Learn how others deal with situations
This is a tutor-led workshop and discussion forum, with opportunity for everyone to participate and ask questions. Delegates at this workshop benefit not only from the tutor's own experience and some hands-on calculations but also from the open discussion, learning how others handle different situations and difficulties.

-Flexible content to ensure relevance
The content is flexible so the tutor will concentrate on those aspects that are directly relevant to those attending on the day.

Workshop Objectives

Processing Earnings Correctly

-Understanding how to process reimbursed expenses correctly, such as eye-tests, glasses and mileage allowance payments for both tax and Class 1 NICs
-Problem areas for Class 1 NICs
-A detailed review of Termination Payments - how to determine whether tax and NICs are due
-Notional payments - what are they and how to deal with them

Advanced Payroll Administration

-Tax refunds - when these are appropriate and special circumstances
-Correcting mistakes when deducting tax and NICs
-The importance of monthly P35 reconciliations
-Deductions from pay – Tips on how to avoid problems
-Holiday entitlement, pay and unusual situations
-Salary sacrifice schemes – how they work
-Occupational sick and maternity pay schemes
- relating them to statutory payments
-When average earnings should be recalculated for SMP, SSP & SAP purposes
-Redundancy pay schemes – occupational and statutory
-Payroll controls
-What happens on an HMRC compliance visit
-The payroll implications of compromise agreements
-Payments made after leaving - how should they be treated
-Earnings periods - how they are determined for employees and Directors
-Checklist for aggregated earnings for NICs in multiple employments

Pensions and NICs

-Basic and Additional State pensions
-Occupational Schemes - comparison of differing schemes
-The significance of "contracting-out" and its effect on NICs
-Group and Personal pension schemes
-Annual & Lifetime Allowances