Advancing from Basic Payroll

Workshop Aims

-Essential elements of good payroll practice
Over the past twenty years, the payroll operation has grown to encompass far more than just calculating an employee's net pay and producing a payslip. Even the gross to net calculation involves far more than can be sensibly covered in one day on the Basic Tax and NICs Workshop.

-Helped to learn by example, discussion and practice
This workshop uses the same, easy, step-by-step approach as the other workshops in this series. Delegates are helped to learn, by example, discussion and through practice, the essential aspects of good payroll practice that are a vital part of working in a modern payroll department.

Workshop Programme

Tax and NICs

-Brief review of basic tax and NICs calculations,
-Special procedures when operating K codes,
-Using Taxable Pay Tables C & D for calculating higher rate tax,
-Calculating Class 1 NICs on earnings exceeding the upper earnings limit (UEL) using the exact percentage method,
-Correct tax and NICs treatment of expenses, vouchers, round sum allowances, holiday pay, pay-in-lieu-of-notice (PILON) and other payments made when, or after, an employee leaves.

Lawful deductions from pay

-The 'protection of wages' provisions of the Employment Rights Act as it applies to:
-Statutory deductions
-Contractual deductions
-Written authority to deduct,
-how to avoid problems when recovering overpayments of wages

National Minimum Wage

-How to ensure compliance for workers who are paid by the hour, by salary, or by commission or piece rates, or none of those

Working Time Regulations

-The rights of workers and their implications for payroll,
-Paid annual leave rules,
-Record keeping requirements

Asylum and Immigration Act

-The procedures to avoid heavy penalties when taking on new employees.

Court Orders

-All of the different types of court order in England and Wales, Scotland and Northern Ireland (the appropriate orders are covered depending on where the workshop is held),
-Step-by-step calculations with examples, exercises and tutor assistance.

Student Loan Deductions

-The forms that can trigger student loan deductions
-Calculating the deductions using calculator or tables
-When to stop deducting
-Completion a P45 when an employee leaves
-Reporting requirements.

What each delegate will receive:

-Tutor-led easy-to-follow practical training
-Valuable comprehensive workshop reference manual
-Unique handouts and exercises
-Professional CPD certificate of participation and attendance
-Refreshments and lunch

After the workshop:

-Free telephone helpline
-Free email newsletter
-Free web access to payroll tools and Resources

At the end of the workshop, delegates will be:

By the end of this comprehensive workshop, delegates will have received a practical overview of the more complex areas of the UK tax and NICs system and an awareness of the obligations and responsibilities relating to other legislation that affects the overall performance of the payroll function.