Introduction to Payroll

Introduction to Payroll

If you are new to payroll then this comprehensive course is ideal for you. It covers the core payroll skills required to administer the payroll function, such as calculation of gross pay and statutory deductions; provides a good knowledge base in areas which may not come up every pay period, but can cause confusion when they do, such as court orders, student loans and processing starters and leavers. It also gives an understanding of the interaction between payroll and other internal and external bodies.

This really is the course to attend if you have not had any formal training in such complex but essential payroll basics.

Course Content

· Calculating Gross Pay

· Apportionment of Gross Pay

· Voluntary Deduction

· Statutory Deductions

· The Pay Statement

· Tax Codes and Tax Free Pay

· Tax Percentages and Rates

· P45 and P46 Procedures

· Use of Tax / NIC Tables

· NI Percentages and Rates

· NI Rebates

· Starters and Leavers

· Court Orders

· Student Loans

· AEOs

· Basic Payroll Obligations

· Jury Service

Course Aims

On completion delegates should be able to:

· Calculate gross income

· Calculate PAYE and NICs liabilities

· Correctly handle starter and leaver payments

· Understand the sequence required for calculations

· Understand and confirm systems output

· Calculate net pay

· Understand a broad range of payroll obligations

· Apply current legislation to the payroll function

· Calculate and record a variety of payroll requirements