National Payroll Certificate 1: Introduction to PAYE and NIC

National Payroll Certificate 1: Introduction to PAYE and NIC

Do you need training on tax and NICs? Are you new to payroll or use a payroll system and need to know how it works to be able to answer employee questions?

This certificate provides a solid grounding in core payroll skills. It will give you the PAYE and NIC skills necessary for the preparation of manual payments, correction of errors and the understanding of systems output. Comprehensive documentation is provided and practical exercises and discussions will be undertaken.

Marking

Two examiners undertake the marking of completed papers and results should be notified to delegates approximately one month after the course. Personalised certificates will be sent to those who have been successful and an analysis is compiled for unsuccessful candidates identifying questions and topics which caused problems.

*Gain a recognised payroll qualification without the need for home study

There are three separate National Payroll Certificates available. The Institute awards a certificate for each one successfully completed. On completion of all three National Payroll Certificates an Edexcel BTEC certificate is awarded on payment of a fee.

National Payroll Certificates do not have to be completed in any particular order.

Who Should Attend?

• New or experienced people in payroll who want to understand what payroll software does for them and those who need the ability to calculate, or check, PAYE and NICs manually.
  

Course Content

• Calculating Gross Pay
• Apportionment of Gross Pay
• Voluntary Deductions
• 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

Course Aims

On completion delegates should be able to:

• Calculate gross incomel
• 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