Payroll Management and Systems Online Diploma - CPD Certified

Module 1

Payroll Systems & Management: An Introduction

What exactly a payroll system is
Why you need an effective payroll system in place at all
How a large business and small business work differently in terms of their payroll systems
What you need to know in terms of HMRC (the taxman)


Module 2

Learning the Basics about Payroll Systems

The basics of how to set up a payroll system
Safety measures in case of unforeseen circumstances
Communication issues and what happens if you don't communicate important information
Paperwork you will need to generate


Module 3

Understanding Payroll Systems in the UK

Reiteration on why you need an effective payroll system in place
The fundamental points of what a payroll system needs to include
Why payroll and HMRC requirements go hand in hand
Why a high quality payroll system keeps employees happy overall


Module 4

How to Run an Efficient Payroll

Why it is important to familiarise yourself with the ins and outs of your payroll system
Training staff on how to run your payroll system
Why it is important to regularly review your system and maintain it
Communication is literally everything when it comes to the best payroll system you can implement


Module 5

Employees Starting and Leaving the Business

What to do when an employee starts employment within the company, including the procedure you will need to follow
What to do when an employee leaves employment within the company, including the procedure you will need to follow
What is a P45? And why do you need the information within it?
Communication issues relating to employment changes and why this is a vital part of the payroll system for your business


Module 6

Dealing with HMRC in Relation to New Employees

What you need to do when a new employee joins the company, including the paperwork and information you need in order to set them up on your payroll system
Why HMRC need to know such information relating to employment changes, to reinforce your understanding
What to do in relation to student loan deductions from an employee's salary and how to report deductions with HMRC
How you can ensure your new employee gets paid correctly and on time, and why this is so vitally important


Module 7

How to Calculate Net and Gross Pay

Exactly what gross pay is
Exactly what net pay is
How to calculate these types of pay, bearing in mind that software often does the hard work for you
The importance of payroll software in calculating net and gross pay, as well as why your software should produce a clear wage slip for your employees to understand


Module 8

Net Pay Resulting from Voluntary and Statutory Deductions

Exactly what net pay is, and why it differs from gross pay
What a voluntary deduction is, and give examples
What a statutory deduction is
How voluntary and statutory deductions affect an employee's pay at the end of the week or month


Module 9

Understanding Statutory Pay

What exactly is statutory pay?
When can an employee claim statutory pay, and how long can they claim it for?
How does an employee qualify for statutory pay, and what are the exceptions?
Record keeping in relation to statutory pay, what do you need to do?


Module 10

The National Minimum Wages for Different Types of Work

What exactly the National Minimum Wage is in the UK
How the National Minimum Wage affects apprentices
Who isn't entitled to the National Minimum Wage
What happens if you don't pay an employee the National Minimum Wage


Module 11

Understanding the National Insurance Contributions System (NIC)

What is the National Insurance Contributions system (NIC)? And what actually is National Insurance?
Why do we pay National Insurance? What do contributions entitle us to as workers, both now and in the future?
Different types and rates of National Insurance, and what they mean for your employee. A general overview of the system types, and who they apply to.
Employer's National Insurance contributions, rates and explanation.


Module 12

When Employees Pay Less National Insurance Contributions (NIC)

Exactly what the National Insurance system is, and what it is for
The potential reasons why an employee may pay less National Insurance contributions through their wage statutory deductions
How to you report to HMRC that an employee is paying less National Insurance
Record keeping in relation to National Insurance contributions


Module 13

Understanding the PAYE System

What is the PAYE system in the UK?
Why is the PAYE system beneficial for both employers and employees?
What are tax codes, and why are they important?
How do you send PAYE information to HMRC?


Module 14

Dealing with the Online PAYE System for Employers

Exactly what the PAYE system is in the UK
An employer's responsibilities in terms of PAYE and reporting to HMRC
How to report PAYE information to HMRC, reiterating previous knowledge
What to do if you employ someone else to run your payroll duties and your responsibilities in accordance with this


Module 15

The Employment Allowance

What exactly is the Employment Allowance?
How does the Employment Allowance benefit a business?
Reiteration on Class 1 National Insurance contributions (NICs) for both employees and employers
When can you claim Employment Allowance?


Module 16

Employment Termination Payments

What exactly is an employment termination payment?
Under what circumstances would an employment termination payment be made?
Why is the subject of employment termination payments such a grey area?


Module 17

Understanding the Retirement Scheme

What is retirement? A quick definition of the term
Different types of pension schemes, and what they mean for the employee
Workplace pensions, the ins and outs explained
State Pension, the ins and outs explained


Module 18

Working Effectively with the RTI Computerised Payroll System

What is RTI (Real Time Information)?
How does RTI and PAYE go hand in hand?
How do you report payroll information in RTI? Who undertakes this task?
What to do if you outsource your payroll duties


Module 19

Payroll Computer Software/Programmes

What does payroll software actually do? Why does a business need it?
Why your software needs to be HMRC tested and recommended
Software options for small businesses, with 10 employees or less
Software options for larger businesses, with more than 10 employees


Module 20

How to Correct Any Payroll Errors

How can an error to payroll occur?
What are the consequences of not correcting errors to your payroll submission to HMRC?
What to do if you pay your employee too little, or too much
What to do if you report the wrong pay or deductions to HMRC/you pay HMRC incorrectly


Module 21

Maintaining Employee Records

Why do employers need to keep employee records, and what information needs to be kept? How long does this information need to be kept for?
Data Protection - why an employer needs to comply, and what this consists of
Tax Compliance Checks - What is this? Exploring the ins and outs


Module 22

Annual Reporting and Other Tasks Connected with Payroll

What the end of the tax year means for employers. What to do as 6 April approaches, the beginning of the new tax year.
Sending your final payroll report for that tax year
Why you must update payroll records for every employee


Module 23

A Summary of the Legal Obligations Associated with Payroll Systems

A reminder of the general tasks associated with a payroll system
A reminder of why businesses must comply with HMRC guidelines
Legal obligations in terms of the National Minimum Wage