Manual PAYE

Payroll Level 2

 Learn how to calculate gross and net pay and be able to use the HMRC Employer’s CD Rom

 The flexibility and value of a self-study course designed to enable you to work at your own pace

 A personalised workbook to use as a reference guide on completion of the course

 The opportunity to gain the widely recognised Pitman Training Certificate

To teach the manual payroll to an employable level and to cover the syllabus requirements for the IAB Level 2 Certificate in Payroll examination.

Those who wish to learn manual payroll with a view to gaining a recognised Level 2 qualification with the IAB

An aptitude for figures and be well-motivated. Basic knowledge of the Excel program in order to create simple spreadsheets

15 hours

• Module One – Including: Introduction to self-study requirements and the IAB qualification specification

• Module Two – Including: Manual payroll, introduction to PAYE, the functions of payroll, record keeping, data protection and confidentiality, the need for Security

• Module Three – Including: Methods of calculating pay, scenario used during the course, calculating gross pay to include basic pay, overtime and bonus payments

• Module Four – Including: Role of HMRC, what is PAYE, tax allowances, tax codes, using the HMRC Employer’s CD Rom to look up tables, deduction workings sheets (P11), completing the income tax part of the P

11• Module Five – Including: National Insurance contributions, completing the National Insurance part of the P

11• Module Six – Including: Payment of wages, methods of payment, calculating the cost of wages

• Module Seven – Including: Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay, Recovery of Statutory Additions to Pay, Small Employer’s Relief

• Module Eight – Including: Procedures to follow for starters and leavers, purpose of Form P45

• Module Nine – Including: Pension contributions, other types of voluntary contributions including student loan repayments, processing voluntary contributions

• Module Ten - Including: Setting up an employer on the HMRC CD-Rom, entering employee details, using the P11 calculator, entering Employee pay details, printing the P11s

• Module Eleven: Including: Further use of the HMRC CD Rom, consolidation exercises to aid revision